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Article 31Termination

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This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention, through diplomatic channels, by giving written notice of termination at least six months before the end of any calendar year. In such case, the Convention shall cease to have effect: (a) in India, (i) in respect of income arising in any fiscal year beginning on or after the first day of April following the calendar year in which the notice of termination is given; (ii) in respect of capital which is held on the last day of any fiscal year beginning on or after the first day of April following the calendar year in which the notice of termination is given; (b) in Sweden, (i) in respect of taxes on income, on income derived on or after the first day of January of the year next following the end of the six months period; (ii) in respect of tax on net wealth, for tax which is assessed in or after the second calendar year following the end of the six months period.

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In witness whereof the undersigned being duly authorized thereto have signed this Convention.

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Done in duplicate at New Delhi, this 24th day of June 1997, in the Swedish, Hindi and English languages, all three texts being equally authentic. In case of divergence between the texts the English text shall be the operative one.

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PROTOCOL At the signing of the Convention between the Government of the Kingdom of Sweden and the Government of the Republic of India for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, the undersigned have agreed that the following shall form an integral part of the Convention:

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With reference to Article 2:

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The fees paid under the Swedish Social Security Legislation and according to the provisions of the Act (1990:659) on Special salary tax on earned income and the Act (1991:687) on Special salary tax on pension costs are not included in this Convention.

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With reference to Article 7:

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In respect of paragraphs (1) and (2) of Article 7, where an enterprise of one of the Contracting States sells goods or merchandise or carries on business in the other Contracting State through a permanent establishment situated therein, the profits of that permanent establishment shall not be determined on the basis of the total amount received by the enterprise, but shall be determined only on the basis of the remuneration which is attributable to the actual activity of the permanent establishment for such sales or business. Especially, in the case of contracts for the survey, supply, installation or construction of industrial, commercial or scientific equipment or premises, or of public works, when the enterprise has a permanent establishment, the profits of such permanent establishment shall not be determined on the basis of the total amount of the contract, but shall be determined only on the basis of that part of the contract which is effectively carried out by the permanent establishment in the Contracting State where the permanent establishment is situated.

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With reference to Articles 10, 11 and 12:

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In respect of Articles 10 (Dividends), 11 (Interest) and 12 (Royalties and fees for technical services), if under any Convention, Agreement or Protocol between India and a third State which is a member of the OECD, India limits its taxation at source on dividends, interest, royalties or fees for technical services to a rate lower or a scope more restricted than the rate or scope provided for in this Convention on the said items of income, the same rate or scope as provided for in that Convention, Agreement or Protocol on the said items of income shall also apply under this Convention.

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With reference to Article 25:

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The taxation in India of permanent establishments of Swedish companies, shall in no case differ more from the taxation of similar Indian companies than is provided by the Indian law on the date of signature of this Convention.

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With reference to Article 27:

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1.A Contracting State may allow representatives of the competent authority of the other Contracting State to enter the territory of the first-mentioned Contracting State to interview individuals and examine records with the written consent of the persons concerned. The competent authority of the second-mentioned Contracting State shall notify the competent authority of the first-mentioned Contracting State of the time and place of the meeting with the individuals concerned.
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2.At the request of the competent authority of one Contracting State, the competent authority of the other Contracting State may allow representatives of the competent authority of the first-mentioned Contracting State to be present at the appropriate part of a tax examination in the second-mentioned Contracting State.
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3.If the request referred to in paragraph 2 is acceded to, the competent authority of the Contracting State conducting the examination shall, as soon as possible, notify the competent authority of the other Contracting State about the time and place of the examination, the authority or official designated to carry out the examination and the procedures and conditions required by the first-mentioned Contracting State for the conduct of the examination. All decisions with respect to the conduct of the tax examination shall be made by the Contracting State conducting the examination.
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In witness whereof the undersigned being duly authorized thereto have signed this Protocol.

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Done in duplicate at New Delhi, this 24th day of June 1997, in the Swedish, Hindi and English languages, all three texts being equally authentic. In case of divergence between the texts the English text shall be the operative one.

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Lag (2013:373).

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Bilaga 2 MEMORANDUM OF UNDERSTANDING BETWEEN THE COMPETENT AUTHORITY OF SWEDEN AND THE COMPETENT AUTHORITY OF INDIA REGARDING SUSPENSION OF COLLECTION OF TAXES DURING MUTUAL AGREEMENT PROCEDURE The Competent Authority of Sweden and the Competent Authority of India;

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Having regard to the hardship faced by the taxpayers during the pendency of a Mutual Agreement Procedure, under Article 26 of the Convention between the Government of the Kingdom of Sweden and the Government of the Republic of India for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, which was signed on 24th June 1997 (the \"Convention\");

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Having determined and agreed that efficient processing of Mutual Agreement Procedure (\"MAP\") cases will be facilitated by suspending collection of any amounts of tax, including also any related interest or penalties, for any taxable years which are the subject of MAP proceedings;

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WHEREAS: (A) The Competent Authorities have arranged and desired to agree that with regard to amounts of taxes covered under Article 2 of the Convention and potentially payable to the Government of Sweden, the Swedish Tax Authority will suspend collection in accordance with this Memorandum; and (B) The Competent Authorities have arranged and desired to agree that with regard to amounts of taxes covered under Article 2 of the Convention and potentially payable to the Government of India, the Assessing Officer will suspend collection in accordance with this Memorandum;

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NOW THEREFORE, in consideration of the premises, covenants and conditions herein contained and in implementing this arrangement:

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HAVE AGREED as follows:

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(1)The tax authorities of India and Sweden shall retain the right to demand security in appropriate cases, as deemed fit and necessary to avoid prejudicing the interests of their respective governments.
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(2)In India, as security, a taxpayer shall provide an irrevocable Bank Guarantee issued by any scheduled bank, or by an Indian branch of a foreign bank approved by the Reserve Bank of India to carry out banking business in India, as per annexure \"A\" to this Memorandum.
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(3)In Sweden, as security, a taxpayer shall, upon demand, provide an irrevocable Bank Guarantee issued by a bank that is authorized by the Swedish Financial Supervisory Authority or any other form of security deemed adequate by the Swedish Tax Authority.
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(4)The amount, if any, for which security is demanded under paragraph (2) or (3) above, as the case may be, shall not exceed the amount of additional tax demanded by the tax authority requiring the security (aggregated for all the periods pending before the Competent Authorities), and, if applicable, as adjusted by the Assessing Officer in accordance with domestic laws, and subject to further adjustment for interest on these amounts calculated at the statutory rate on non-payments.
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(5)Collection of any interest or penalty levied from the concerned taxpayer, in relation to amounts suspended from collection under this Memorandum, shall also be suspended subject to paragraph (4). For the avoidance of doubt, interest, if appropriate, will continue to run while the collection is suspended.
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(6)The Competent Authorities shall endeavour to either resolve or close the case within a period of two years from the date on which one Competent Authority notifies the other that the application from the Taxpayer(s) for assistance under the MAP has been received.
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(7)The maximum period for which collection can be suspended under this Memorandum shall be two years unless extended by mutual consent by both the Competent Authorities. However, in no case shall the aggregate periods for which collection is suspended exceed five years.
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(8)Any draw-down upon a Bank Guarantee referred to in paragraph (2) or (3) above will be done only after notification by one Competent Authority to the other about the completion of the Mutual Agreement Procedure, or of the time limit under paragraph (7), whichever earlier.
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(9)In the event of a lapse of security under paragraph (2) or (3), the taxpayer shall be permitted to substitute another form of security under such paragraph, provided such substitution takes effect not less than 30 days prior to the lapse of the prior security. Such substitution will relieve the bank which provided the first Bank Guarantee from its obligations to the concerned Government of India or Sweden under that first security.
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(10)The terms of this Memorandum may be reviewed by the Competent Authorities at anytime in the future upon the request of either party.
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(11)This Agreement shall enter into force on the thirtieth day after the notification in writing by the Competent Authority of Sweden to the Competent Authority of India of the completion of the procedures required by its law for the entry into force of this Agreement.
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Dated at Stockholm, 7 February 2013 For the Competent Authority of Sweden Ingela Willfors For the Competent Authority of India Sanjay Kumar Mishra (Översättning) ÖVERENSKOMMELSE MELLAN DEN BEHÖRIGA MYNDIGHETEN I SVERIGE OCH DEN BEHÖRIGA MYNDIGHETEN I INDIEN OM ANSTÅND MED BETALNING AV SKATTER UNDER PÅGÅENDE FÖRFARANDE FÖR ÖMSESIDIG ÖVERENSKOMMELSE Den behöriga myndigheten i Sverige och den behöriga myndigheten i Indien, Som beaktar de svårigheter som möter skattskyldiga under pågående förfarande för ömsesidig överenskommelse enligt artikel 26 i avtalet mellan Konungariket Sveriges regering och Republiken Indiens regering för undvikande av dubbelbeskattning och förhindrande av skatteflykt beträffande skatter på inkomst och på förmögenhet, undertecknat den 24 juni 1997 (\"avtalet\"), Som har enats om att en effektiv handläggning av ärenden enligt förfarande vid ömsesidiga överenskommelser, främjas av att anstånd medges med betalning av skattebelopp, däri inbegripet ränta eller straffavgift, som hänför sig till beskattningsår som är föremål för ett förfarande vid ömsesidig överenskommelse, UNDER DET ATT:

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A. De behöriga myndigheterna önskat komma överens om att Skatteverket, enligt denna överenskommelse, ska bevilja anstånd med betalning av sådana skattebelopp som omfattas av artikel 2 i avtalet och som ska betalas i Sverige, och B. De behöriga myndigheterna önskat komma överens om att the Assessing Officer, enligt denna överenskommelse, ska bevilja anstånd med betalning av sådana skattebelopp som omfattas av artikel 2 i avtalet och som ska betalas i Indien, HAR, med beaktande av de föresatser, bestämmelser och villkor som följer av denna överenskommelse samt genom implementeringen av denna, KOMMIT ÖVERENS OM följande:

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1.Skattemyndigheterna i Indien och Sverige har kvar rätten att begära säkerhet i fall där sådan bedöms vara nödvändig för att undvika att allmänna intressen i respektive stat skadas.
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2.I Indien ska den skattskyldige lämna säkerhet, i enlighet med bilaga \"A\" till denna överenskommelse, i form av en oåterkallelig bankgaranti utställd av en registrerad bank eller av en utländsk banks indiska filial, vilken av the Reserve Bank of India godkänts att bedriva bankverksamhet i Indien.
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3.I Sverige ska den skattskyldige, på begäran, lämna säkerhet i form av en oåterkallelig bankgaranti utställd av en bank som bedriver verksamhet med tillstånd av Finansinspektionen, eller annan sådan form av säkerhet som Skatteverket finner lämplig.
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4.Varje belopp för vilket säkerhet begärs enligt punkt 2 respektive 3 ovan, får inte överstiga den skatt (sammanlagd beräknad för alla beskattningsperioder som är föremål för pågående förfarande om ömsesidig överenskommelse mellan de behöriga myndigheterna) som påförts av den skattemyndighet som begär säkerheten och, i förekommande fall, såsom denna skatt justerats av the Assessing Officer, enligt intern lagstiftning och med förbehåll för ytterligare justering för lagstadgad ränta för utebliven betalning.
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5.Anstånd med betalning ska - med de begränsningar som följer av punkt 4 - också medges för ränta eller straffavgift som påförs berörd skattskyldig och som hänför sig till belopp för vilka anstånd medgivits enligt denna överenskommelse. För att undvika tvivelsmål, i förekommande fall får ränta beräknas under tid för vilken anstånd med betalning medgivits.
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6.De behöriga myndigheterna ska söka lösa eller avsluta ärendet inom två år från den dag då en behörig myndighet underrättar den andra om att den mottagit en ansökan om ömsesidig överenskommelse från den skattskyldige.
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7.Anstånd enligt denna överenkommelse kan medges i högst två år, såvida inte de behöriga myndigheterna kommer överens om att anståndet ska förlängas. Den sammanlagda tidsperiod för vilken anstånd kan medges, ska emellertid inte i något fall överstiga fem år.
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8.Bankgaranti som avses i punkt 2 eller 3 ovan får endast tas i anspråk efter att den ena behöriga myndigheten underrättat den andra om att förfarandet för ömsesidig överenskommelse är slutfört, eller att den tidsperiod som anges i punkt 7 löpt ut, beroende på vilket som inträffar först.
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9.I händelse av att säkerhet som avses i punkt 2 eller 3 upphör, får den skattskyldige ersätta denna med annan säkerhet i enlighet med en av dessa punkter, såvida detta sker senast 30 dagar innan den tidigare säkerheten upphör.
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Vid sådant ersättande befrias den bank som ställde ut förstnämnda bankgaranti från sina skyldigheter enligt garantin gentemot berörd myndighet i Indien eller Sverige.

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10.Bestämmelserna i denna överenskommelse kan på begäran av endera parten när som helst bli föremål för översyn av de behöriga myndigheterna.
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11.Denna överenskommelse träder i kraft den trettionde dagen efter den dag då den behöriga myndigheten i Sverige skriftligen underrättar den behöriga myndigheten i Indien om att de konstitutionella åtgärder som krävs för att överenskommelsen ska träda ikraft har vidtagits.
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Stockholm, den 7 februari 2013 För den behöriga myndigheten i Sverige Ingela Willfors För den behöriga myndigheten i Indien Sanjay Kumar Mishra Lag (2013:373).

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