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/ Vägledning / 2015 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 30 Territorial extension
Vid behov kan ett skatteavtals territoriella tillämpningsområde senare utökas genom överenskommelse mellan parterna. Avtalstext 1. This Convention may be extended, either in its entirety or with any necessary modifications [to any part of the
Saknas: BD BF EF dea33 hallands jämtlands västerbottens
/ Vägledning / 2015 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 26 Exchange of information
relevant for carrying out the provisions of this Convention or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions or local
Saknas: BD BF EF dea33 hallands jämtlands västerbottens
/ Vägledning / 2015 / Punktskatter & trafikskatter / Energiskatt, koldioxidskatt, svavelskatt / El / Så beräknas skatten
som förbrukas i vissa kommuner Vissa kommuner omfattas av den lägre skattesatsen 19,4 öre per kilowattimme. Denna gäller för samtliga kommuner i Norrbottens, Västerbottens och Jämtlands län; Sollefteå, Ånge och Örnsköldsvik i Västernorrlands län; Ljusdal
Saknas: BD BF EF dea33 hallands or
/ Vägledning / 2015 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 27 Assistance in the collection of taxes
behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to this Convention or any other instrument to which the Contracting States are parties, as well as interest
Saknas: BD BF EF dea33 hallands jämtlands västerbottens
/ Vägledning / 2015 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 23 A och B Exemption method respektive Credit method
I den s.k. metodartikeln anges på vilket sätt dubbelbeskattning ska undanröjas. Avtalstext Artikel 23 A EXEMPTION METHOD 1. Where a resident of a Contracting State derives income or owns capital which, in accordance with the provisions of this
Saknas: BD BF EF dea33 hallands jämtlands västerbottens
/ Vägledning / 2015 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 20 Students
utanför denna stat. Avtalstext Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of
Saknas: BD BF EF dea33 hallands jämtlands västerbottens
/ Vägledning / 2015 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 19 Government Service
remuneration paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. b) However, such salaries, wages and
Saknas: BD BF EF dea33 hallands jämtlands västerbottens
/ 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
Saknas: BD BF EF dea33 hallands jämtlands västerbottens
/ Vägledning / 2015 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 17 Entertainers and sportspersons
the provisions of Articles 7 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motionpicture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised
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/ Vägledning / 2015 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 2 Taxes covered
efter avtalets ikraftträdande behandlas i en särskild punkt. Avtalstext This Convention shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in
Saknas: BD BF EF dea33 hallands jämtlands västerbottens