Page:United States Statutes at Large Volume 54 Part 2.djvu/540

 [54 STAT. Taxes reerred to. Article I The taxes referred to in this Convention are: (a) In the case of the United States of America: (1) The Federal income taxes, including surtaxes and excess-profits taxes. (2) The Federal capital stock tax. (b) In the case of Sweden: (1) The National income and property tax, including surtax. (2) The National special property tax. (3) The communal income tax. It is mutually agreed that the present Convention shall also apply to any other or additional taxes imposed by either contracting State, subsequent to the date of signature of this Convention, upon substantially the same bases as the taxes enumerated herein. The benefits of this Convention shall accrue only to citizens and residents of the United States of America, to citizens and resi- dents of Sweden and to United States or Swedish corporations and other entities. Article II An enterprise of one of the con- tracting States is not subject to taxation by the other contracting State in respect of its industrial and commercial profits except in respect of such profits allocable to its permanent establishment in the latter State. The income thus taxed in the latter State shall Artikel I De skatter, som avses i detta avtal aro: (a) savitt angar Amerikas F6renta Stater: (1) "The Federal income taxes", tillaggsskatter och skatter a "excess profits" inbe- gripna; (2) "The Federal capital stock tax", (b) shvitt angar Sverige: (1) statlig inkomst- och form6genhetsskatt, tillaggsskatt inbegrlpen; (2) sarskild skatt a f6rm6- genhet till staten; (3) kommunal inkomstskatt. Det har 6msesidigt overenskom- mits att f6religgande avtal ocksm skall tillimpas a alla andra skatter och tillaggsskatter, som av nagon av de tva avtalslutande staterna efter undertecknandet av detta avtal p&laggas enligt i huvudsak samma grunder som har uppraknade skatter. I detta avtal tillf6rsakrade f6r- maner skola tillkomma endast medborgare i F6renta Staterna och i F6renta Staterna boende personer samt svenska medbor- gare och i Sverige boende personer, sa ock amerikanska och svenska bolag eller andra juridiska personer. Artikel II Ett f6retag hemmah6rande i en av de avtalslutande staterna, ar ej f6remal f6r beskattning i den andra avtalslutande staten for inkornster av industri och handel, utom savitt angar vinster, vilka hhanf6ra sig till nagot foretaget tillh6rigt fast driftstalle i sist- namnda stat. Inkomst, som sa- anbeequent taxes Scope of Conven- tion. Tax on profits, re- striction. 1760 TREATIES

�