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Sökresultat: "frågor och svar convention" | 2015 | 14 träffar
/ Vägledning / 2015 / Inkomstskatt / Skatteavtal / Tolkning av skatteavtal
the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention
/ Vägledning / 2015 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 25 Mutual agreement procedure
will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he
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/ Vägledning / 2015 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 28 Members of diplomatic missions and consular posts
Medlemmar av diplomatisk beskickning eller konsulat garanteras samma förmånliga behandling som enligt folkrättens allmänna regler. Avtalstext Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular
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/ Vägledning / 2015 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 23 A och B Exemption method respektive Credit method
Convention, may be taxed in the other Contracting State, the first-mentioned State shall, subject to the provisions of paragraphs 2 and 3, exempt such income or capital from tax. 2. Where a resident of a Contracting State derives items of income which, in
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/ Vägledning / 2015 / Inkomstskatt / Skatteavtal / Det nordiska skatteavtalet / Artikel 3 Allmänna definitioner
sjöterritorium respektive lagen (1966:314) om kontinentalsockeln. De folkrättsliga definitionerna av territorialvatten (territorial sea) och kontinentalsockel (continental shelf) finns i FN:s havsrättskonvention (United Nations Convention on the Law of the Sea of
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/ Vägledning / 2015 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 3 General definitions
driftställe” i artikel 5 , ”fast egendom” i artikel 6 och ” företag i intressegemenskap” i artikel 9 . För uttryck som inte särskilt definieras i avtalet finns en särskild regel i punkt 2. Avtalstext 1. For the purposes of this Convention, unless the context
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/ Vägledning / 2015 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 21 Other income
of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State. 2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined
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/ Vägledning / 2015 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 9 Associated Enterprises
adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Convention and the competent authorities of the Contracting States shall if necessary consult each
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/ Vägledning / 2015 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 12 Royalties
this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention. Beskrivning
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/ Vägledning / 2015 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 11 Interest
Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention. Beskrivning
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