S.L. 123.38 Art. 2Arrangement to have effect. The Convention for with respect to This Contracting 1. The taxes (a) in the (b) in (i) (ii) (iii) (iv) 2. The taxes which are or in place of, Contracting been made in 3. not apply to tax article (13) of any person substantially Convention. when used in a and the other the

It is hereby declared:

(a) that the arrangements specified in the Convention set out in the Schedule to this Order have been made with the Government of the the Kingdom of Sweden with a view to affording relief from double taxation in relation to the following taxes imposed by the laws of the the Kingdom of Sweden:

(i) the national income tax, including the tax on employees at sea and the withholding tax on dividends;

(ii) the income tax on non-residents;

(iii) the income tax on non-resident artistes and athletes; and

(iv) the municipal income tax;

(b) that it is expedient that those arrangements should have effect. AND SWEDEN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME

Government of Malta and the Government of Sweden, desiring to conclude a the avoidance of double taxation and the prevention of fiscal evasion taxes on income, have agreed as follows:

ARTICLE 1

Personal Scope

Convention shall apply to persons who are residents of one or both of the States.

ARTICLE 2

Taxes Covered to which this Convention shall apply are: Malta: income tax (hereinafter referred to as "Malta tax"); Sweden: the national income tax (den statliga inkomstskatten), including the tax on employees at sea (sjomansskatten) and the withholding tax on dividends (kupongskatten); the income tax on non-residents (den sarskilda inkomstskatten for utomlands bosatta); the income tax on non-resident artistes and athletes (den sarskilda inkomstskatten for utomlands bosatta artister m.fl.); and the municipal income tax (den kommunala inkomstskatten) (hereinafter referred to as "Swedish tax"). Convention shall apply also to any identical or substantially similar imposed after the date of signature of the Convention in addition to, the taxes referred to in paragraph 1. The competent authorities of the States shall notify each other of any substantial changes which have their respective taxation laws. Notwithstanding the other provisions of this Article, the Convention shall paid or payable in Malta in accordance with the provisions of sub-article 56 of the Income Tax Act, concerning the chargeable income of engaged in the production of petroleum produced in Malta, or any similar provision which is imposed after the date of signature of this

(a) the term "Malta" means the Republic of Malta and, geographical sense, means the Island of Malta, the Island of Gozo islands of the Maltese archipelago including the territorial waters area outside the territorial waters of Malta which has been or may designated, in accordance with international law and under the concerning the continental shelf, as an area within which the rights respect to the seabed and subsoil and their natural resources may be

(b) the term "Sweden" means the Kingdom of Sweden and, geographical sense, includes the national territory, the territorial well as other maritime areas over which Sweden in accordance with law exercises sovereign rights or jurisdiction;

(c) the terms "a Contracting State" and "the other Contracting Malta or Sweden, as the context requires;

(d) the term "person" includes an individual, a company and any persons;

(e) the term "company" means any body corporate or any entity as a body corporate for tax purposes;

(f) the terms "enterprise of a Contracting State" and "enterprise Contracting State" mean respectively an enterprise carried on by Contracting State and an enterprise carried on by a resident of the State;

(g) the term "international traffic" means any transport by a operated by an enterprise of a Contracting State, except when the operated solely between places in the other Contracting State;

(h) the term "national" means:

(i) any individual possessing the nationality of a Contracting

(ii) any legal person, partnership or association deriving from the laws in force in a Contracting State;

(i) the term "competent authority" means:

(i) in Malta, the Minister responsible for finance or representative;

(ii) in Sweden, the Minister of Finance, his authorised representative authority which is designated as a competent authority of this Convention.