Page:UN Treaty Series - vol 318.pdf/334

governmental functions to any individual who is a national of that contracting State shall be exempt from tax in the other contracting State.

2. The provisions of the present Article shall not apply to salaries, wages, pensions or similar compensation paid in respect of services rendered in connection with any trade or business carried on by either of the contracting States for the purposes of profit.

1. An individual who is a resident of one of the contracting States shall be exempt from tax in the other contracting State on remuneration for personal (including professional) services performed within that other contracting State in any taxable year if—

(a) he is present within that other contracting State for a period or periods not exceeding in the aggregate 183 days during that taxable year, and

(b) the services are performed for or on behalf of a resident or corporation of the former contracting State.

2. The provisions of the present Article shall not apply to the profits or remuneration of public entertainers such as theatre, motion picture, radio or television artists, musicians and professional athletes.

A professor or teacher from one of the contracting States who visits the other contracting State for a period not exceeding two years for the purpose of teaching at a university or similar establishment for higher education in that other contracting State, shall be exempt from tax in that other contracting State in respect of remuneration for that teaching.

An individual from one of the contracting States who is temporarily present in the other contracting State solely as a student at a recognized university, college or school in that other contracting State, shall be exempt from tax in that other contracting State in respect of remittances from abroad.

1. Where under the provisions of the present Convention a resident of Japan is entitled to exemption from, or reduction of, Swedish tax, similar exemption or reduction shall be applied to the undivided estate of deceased person in so far as one or more of the beneficiaries is a resident of Japan.