Australian Tax Treaties

Swedish Agreement  

AGREEMENT BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF SWEDEN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME  

ARTICLE 2   Taxes Covered  

(1)    
The existing taxes to which this Agreement shall apply are:

(a) in Australia:
the Australian income tax including the additional tax upon the undistributed amount of the distributable income of a private company;

(b) in Sweden:

(i) the State income tax, including sailors ' tax and coupon tax;

(ii) the tax on undistributed profits of companies and the tax on distribution in connection with reduction of share capital or the winding-up of a company;

(iii) the tax on public entertainers; and

(iv) the communal income tax.

(2)    
This Agreement shall also apply to any identical or substantially similar taxes which are imposed by either Contracting State after the date of signature of this Agreement in addition to, or in place of, the existing taxes. The competent authority of each Contracting State shall notify the competent authority of the other Contracting State of any substantial changes which have been made in the laws of his State relating to the taxes to which this Agreement applies.