Lag (2016:928) om skatteavtal mellan Sverige och Azerbajdzjan
I korthet
Denna lag inför ett skatteavtal mellan Sverige och Azerbajdzjan för att undvika dubbelbeskattning och förhindra skatteflykt gällande inkomstskatter. Avtalet, inklusive ett protokoll, blir svensk lag.
Vad det reglerar
- Undvikande av dubbelbeskattning av inkomster.
- Förhindrande av skatteflykt.
- Tillämpning av beskattningsregler som inskränker svensk skattskyldighet.
- Definitioner av skatter på inkomst i båda länderna.
Vem det berör
- Personer som har hemvist i Sverige eller Azerbajdzjan.
- Företag som bedriver verksamhet i Sverige eller Azerbajdzjan.
Viktiga punkter
- Avtalet gäller för personer med hemvist i en avtalsslutande stat eller båda.
- Det omfattar inkomstskatter som tas ut av staten, dess administrativa underavdelningar eller lokala myndigheter.
- I Azerbajdzjan omfattas vinstskatten för juridiska personer och inkomstskatten på fysiska personer.
- I Sverige omfattas statlig inkomstskatt, kupongskatt, särskild inkomstskatt för utomlands bosatta (inklusive artister) och kommunal inkomstskatt.
- En plats för byggnads-, anläggnings-, monterings- eller installationsverksamhet utgör fast driftställe endast om verksamheten pågår längre tid än tolv månader.
- Tillhandahållande av tjänster utgör fast driftställe endast om verksamheten pågår under mer än sex månader under en tolvmånadersperiod.
Lagtext
Lag (2016:928) om skatteavtal mellan Sverige och Azerbajdzjan SFS nr: 2016:928 Departement/myndighet: Finansdepartementet S3 Utfärdad: 2016-10-19 Omtryck: Ändrad: t.o.m. SFS 2016:1234 Övrig text: Käll
Article 1
For the purposes of Swedish tax, in the case of an item of income derived by or through a person that is fiscally transparent under Swedish law, 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.
Article 2
The fees or taxes paid under the Swedish Social Security Legislation and according to the provisions of the Act (1994:1920) on General salary fees, the Act (1990:659) on Special salary tax on earned income and the Act (1991:687) on Special salary tax on pension costs or any similar fee or tax which is imposed after the date of signature of the Convention, are not covered by the Convention.
Article 5
For the application of subparagraph (f) of paragraph 2, it is understood that the words "installation or structure" mean any kind of fixed place of business used for the exploration of natural resources even if such fixed place is a ship or a boat.
Article 8
With respect to profits derived by the air transport consortium Scandinavian Airlines System (SAS) the provisions of paragraph 1 shall apply only to such part of the profits as corresponds to the participation held in that consortium by SAS Sverige AB, the Swedish partner of SAS.
Article 13
With respect to gains derived by the air transport consortium Scandinavian Airlines System (SAS), the provisions of paragraph 3 shall apply only to such part of the gains as corresponds to the participation held in that consortium by SAS Sverige AB, the Swedish partner of SAS.
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. In witness whereof the undersigned being duly authorized thereto have signed this Protocol. Done at Baku, this 10th day of February 2016, in duplicate in the Swedish, Azerbaijani and English languages, all three texts being equally authentic. In case of divergence in interpretation between the texts the English text shall prevail. For the Government of the Kingdom of Sweden Margot Wallström For the Government of the Republic of Azerbaijan Elmar Mammadyarov