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Sökresultat: "frågor och svar any" | 2021 | 17 träffar
/ Vägledning / 2021 / Inkomstskatt / Skatteavtal / Tolkning av skatteavtal
. As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires or the competent authorities agree to a different meaning pursuant to the provisions of Article
/ Vägledning / 2021 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 3 General definitions
driftställe” i artikel 5 och ”fast egendom” i artikel 6 . Avtalstext 1. For the purposes of this Convention, unless the context otherwise requires: a) the term “person” includes an individual, a company and any other body of persons; b) the term “company
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/ Vägledning / 2021 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 25 Mutual agreement procedure
itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement
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/ Vägledning / 2021 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 24 Non-Discrimination
situationer. Avtalstext 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which
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/ Vägledning / 2021 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 23 A och B Exemption method respektive Credit method
items of income derived from that other State. 3. Where in accordance with any provision of the Convention income derived or capital owned by a resident of a Contracting State is exempt from tax in that State, such State may nevertheless, in calculating
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/ Vägledning / 2021 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 4 Resident
i båda staterna bedöms vilken av staterna personen har starkast anknytning till och som därför ska anses som hemviststat i avtalets mening. Avtalstext 1. For the purposes of this Convention, the term “resident of a Contracting State” means any person who
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/ Vägledning / 2021 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 9 Associated Enterprises
which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that
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/ Vägledning / 2021 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 13 Capital gains
comparable interests, such as interests in a partnership or trust, may be taxed in the other Contracting State if, at any time during the 365 days preceding the alienation, these shares or comparable interests derived more than 50 per cent of their value
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/ Vägledning / 2021 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 12 Royalties
Contracting State shall be taxable only in that other State. 2. The term “royalties” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work
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/ Vägledning / 2021 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 5 Permanent establishment
” includes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop, and f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources. 3. A building site or construction or installation
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