Page:United States Statutes at Large Volume 54 Part 2.djvu/555

 54 STAT.] SWEDEN-DOUBLE TAXATION-MAR. 23, 1939 does not include the casual or temporary use of merely storage facilities. A permanent estab- lishment of a subsidiary corpo- ration shall not be deemed to be a permanent establishment of the parent corporation. When an enterprise of one of the con- tracting States carries on busi- ness in the other State through an employee or agent, estab- lished there, who has general authority to contract for his employer or principal, it shall be deemed to have a permanent establishment in the latter State. But the fact that an enterprise of one of the con- tracting States has business dealings in the other State through a bona fide commis- sion agent, broker or custodian shall not be held to mean that such enterprise has a permanent establishment in the latter State. (b) The term "enterprise" includes every form of under- taking whether carried on by an individual, partnership, cor- poration, or any other entity. (c) The term "enterprise of one of the contracting States" means, as the case may be, "United States enterprise" or "Swedish enterprise". (d) The term "United States enterprise" means an enterprise carried on in the United States of America by a resident of the United States of America or by a United States corpora- tion or other entity; the term "United States corporation or other entity" means a partner- ship, corporation or other entity created or organized in the United States of America or under the law of the United States of America or of any State or Territory of the United States of America. (e) The term "Swedish enter- prise" is defined in the same manner, mutatis mutandis, as the term "United States enter- prise". begripa en allenast tillfallig eller kortfristig anvandning av upp- lagsplats. Ett dotterf6retag tillhorigt fast driftstalle skall icke anses utgora ett fast drift- stalle fsr moderf6retaget. Om ett foretag hemmahorande i en av de avtalslutande staterna bedriver affarer i den andra staten genom en darstades etab- lerad befattningshavare eller agent, som har en generell full- makt att avsluta kontrakt for sin arbetsgivare eller huvudman, skall det anses hava ett fast driftstalle i sistnamnda stat. Men den omstiindigheten att ett f6retag hemmahorande i en av de avtalslutande staterna uppratthaller affarsf6rbindelser i den andra staten genom f6r- medling av fristiende kommis- sionar, maklare eller ansvarig f6rvaltare skall icke anses in- nebara, att ett dylikt f6retag har fast driftstialle i den andra staten; (b) uttrycket "firetag" in- begripa varje slag av f6re- tagsverksamhet, vare sig den utivas av enskild person, kom- panjonskap, bolag eller annan juridisk person; (c) uttrycket "foretag hem- mahBrande i en av de avtal- slutande staterna" betyda allt efter omstandigheterna "f6re- tag i Forenta Staterna" eller "svenskt fsrctag"; (d) uttrycket "fSretag i F6r- enta Staterna" betyda ett fBre- tag, som i Forenta Staterna bedrives av dar boende person eller av bolag eller annan juri- disk person i F6renta Staterna; uttrycket "bolag eller annan juridisk person i F6renta Sta- terna" betyda kompanjonskap, bolag eller annan juridisk per- son, som bildats eller organi- serats i Amerikas Forenta Stater eller enligt lagstiftningen i Forenta Staterna eller nAgon dess delstat eller nagot dess territorium; (e) uttrycket "svenskt f6re- tag" definieras pa samma satt, mutatis mutandis, som "fire- tag i Forenta Staterna". "Enterprise." "Enterprise of one of the contracting States. " "United States enterprise." "United States cor- poration or other entity." "Swedish enter- prise" 1775

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