Page:UN Treaty Series - vol 318.pdf/322

This page has been proofread, but needs to be validated.
310
United Nations — Treaty Series
1958
No. 4623. CONVENTION[1] BETWEEN JAPAN AND SWEDEN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME. SIGNED AT TOKYO, ON 12 DECEMBER 1956

The Government of Japan and the Government of Sweden,

Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,

Have appointed for that purpose as their respective Plenipotentiaries,

The Government of Japan:

Mr. Mamoru Shigemitsu, Minister for Foreign Affairs of Japan and

The Government of Sweden:

Mr. Tage Gr6nwal, Envoy Extraordinary and Minister Plenipotentiary of Sweden to Japan,

Who, having communicated to one another their respective full powers, found in good and due form, have agreed upon the following Articles

Article I

1. The taxes which are the subject of the present Convention are

(a) In Japan: the income tax and the corporation tax (hereinafter referred to as "Japanese tax").

(b) In Sweden: the State income tax, including the coupon tax, and the tax on public entertainers (hereinafter referred to as "Swedish tax").

2. The present Convention shall also apply to any other tax on income or profit which has a substantially similar character to those referred to in the preceding paragraph and which may be imposed in either contracting State after the date of signature of the present Convention.

Article II

1. In the present Convention, unless the context otherwise requires

  1. ↑ Came into force on 1 June 1957, the date of the exchange of the instruments of ratification at Stockholm, in accordance with article XX.
This article is issued from Wikisource. The text is available under Creative Commons Attribution-Share Alike 4.0 unless otherwise noted. Additional terms may apply for the media files.