Lag (2016:408) om skatteavtal mellan Sverige och Saudiarabien
Lag (2016:408) om skatteavtal mellan Sverige och Saudiarabien SFS nr: 2016:408 Departement/myndighet: Finansdepartementet S3 Utfärdad: 2016-05-12 Omtryck: Ändrad: t.o.m. SFS 2016:869 Övrig text: Källa
Articles 1 and 4: In the case of an item of income derived by or through a person that is fiscally transparent under the laws of either Contracting State, such item shall be considered to be derived by a resident of a Contracting State to the extent that the item is treated for the purposes of the taxation law of such State as the income of a resident. 2.
Article 3
: It is understood that the term "person" includes the State, its administrative subdivisions or local authorities. 3.
Article 8
: With respect to profits derived by the air transport consortium Scandinavian Airlines System (SAS), the provisions of paragraph 1 of Article 8 of the Convention shall apply only to such part of the profits as corresponds to the participation held in that consortium by the Swedish partner of SAS (SAS Sverige AB). 4.
Article 13
: With respect to gains derived by the air transport consortium Scandinavian Airlines System (SAS), the provisions of paragraph 3 of Article 13 of the Convention shall apply only to such part of the gains as corresponds to the participation held in that consortium by the Swedish partner of SAS (SAS Sverige AB). 5.
Article 15
: Where a resident of Sweden derives remuneration in respect of an employment exercised aboard an aircraft operated in international traffic by the air transport consortium Scandinavian Airlines System (SAS), such remuneration shall be taxable only in Sweden. 6.
Article 23
: With respect to capital owned by the air transport consortium Scandinavian Airlines System (SAS), the provisions of paragraph 3 of Article 23 of the Convention shall apply only to such part of the capital as corresponds to the participation held in that consortium by the Swedish partner of SAS (SAS Sverige AB). 7.
Article 26
: Information exchanged under Article 26 of the Convention shall be used for tax purposes only. 8. General: In the case in which the Kingdom of Saudi Arabia will introduce an income tax applicable to its nationals who are residents of the Kingdom of Saudi Arabia, or the existing tax will be modified accordingly, then the two Contracting States shall enter into negotiations in order to introduce in the Convention an article on non-discrimination. In witness whereof the undersigned, being duly authorized thereto, have signed this Protocol. Done in duplicate at Riyadh on 19 October 2015 in the Swedish, Arabic and English languages, all texts being equally authentic. In case of divergence of interpretation, the English text shall prevail. For the Government of the Kingdom of Sweden Mikael Damberg For the Government of the Kingdom of Saudi Arabia Ibrahim Al-Assaf