Sökresultat: "������������������KA���:331������������������������,������������,������24������,������������������,������������������ other" | 2015 | 194 träffar
/ Regler och ställningstaganden / Skatteavtal
av upplysningar i skatteärenden . Lagen trädde i kraft 2011-04-01 (2011:119). Anguilla Lag (2010:331) om avtal mellan Sverige och Anguilla om utbyte av upplysningar i skatteärenden . Lagen trädde i kraft 2011-06-01 (2011:441). Antigua och Barbuda Lag (2013:125
Saknas: KA other
/ 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
Saknas: 24 331 KA
/ Vägledning / 2015 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 27 Assistance in the collection of taxes
Skattefordringar kan drivas in med assistans av den andra avtalsslutande staten. Avtalstext 1. The Contracting States shall lend assistance to each other in thecollection of revenue claims. This assistance is not restricted by Articles 1 and 2. The
Saknas: 24 331 KA
/ Vägledning / 2015 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 16 Directors´ fees
Styrelsearvode som en person med hemvist i en avtalsslutande stat får från ett bolag med hemvist i den andra avtalsslutande staten får beskattas i denna andra stat. Avtalstext Directors’ fees and other similar payments derived by a resident of a
Saknas: 24 331 KA
/ Vägledning / 2015 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 22 Capital
referred to in Article 6, owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that other State. 2. Capital represented by movable property forming part of the business property of a permanent establishment
Saknas: 24 331 KA
/ Vägledning / 2015 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 10 Dividends
Contracting State toa resident of the other Contracting State may be taxed in that other State. However, such dividends may also be taxed in the other Contracting State of which the company paying the dividends is a resident and according to the laws of that
Saknas: 331 KA
/ 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
Saknas: 24 331 KA
/ Vägledning / 2015 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 26 Exchange of information
that or of the other Contracting State; b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; c) to supply information which would disclose any trade
Saknas: 24 331 KA
/ Vägledning / 2015 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 19 Government Service
Den uteslutande beskattningsrätten till lön och annan liknande ersättning samt pension som utbetalas på grund av tidigare offentlig tjänst har tillagts källstaten, det vill säga utbetalarstaten. Avtalstext 1. a) Salaries, wages and other similar
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/ Vägledning / 2015 / Inkomstskatt / Skatteavtal / OECD:s modellavtal / Article 11 Interest
tillämpas artikel 7 (Inkomst av rörelse) eller artikel 21 (Annan inkomst). I punkt 5 anges när ränta ska anses ha sin källa i en viss avtalsslutande stat. Avtalstext 1. Interest arising in a Contracting State and paid to a resident of the other Contracting
Saknas: 24 331 KA