TREATIES professional earnings of such indi- viduals as actors, artists, musi- cians and professional athletes. not af- (e) The provisions of this Arti- cle shall have no application to the income to which Article X relates. Article XII tister, musiker eller professionella idrottsman f6r inkomster som de atnjutit i ut6vning av sitt yrke. (e) Bestnmmelserna i denna artikel skola icke tillimpas & inkomst som avses i artikel X. Artikel XII Students or business appren- tices from one contracting State residing in the other contracting State exclusively for purposes of study or for acquiring business experience shall not be taxable by the latter State in respect of remit- tances received by them from within the former State for the purposes of their maintenance or studies. Article XIII In the case of taxes on property or increment of property the fol- lowing provisions shall be applicable: (1) If the property consists of: (a) Immovable property and accessories appertaining thereto; (b) Commercial or indus- trial enterprises, including mari- time shipping and air transport undertakings; the tax may be levied only in that contracting State which is enti- tled under the preceding Articles to tax the income from such property. (2) In the case of all other forms of property, the tax may be levied only in that contracting State where the taxpayer has his resi- dence or, in the case of a corpora- tion or other entity, in the contracting State where the cor- poration or other entity has been created or organized. The same principles shall apply to the United States capital stock Students or business apprentices. Article X fected. Studerande eller affarsprak- tikanter frAn en av de avtalslut- ande staterna, vilka uppehalla sig i den andra avtalslutande staten allenast f6r studieandamal eller f6r att f6rvarva affarserfaren- het, skola icke beskattas i den senare staten f6r belopp som av dem mottagits fran den andra statens omrade till bestridande av uppehalle eller studier. Artikel XIII Om skatt a farm6genbet eller f6rm6genhetstillvixt forekommer, skola f6ljande bestaimmelser aga tillampning: (1) Darest f6rmogenheten be- star av (a) fast egendom med till- beh6r, eller (b) foretag f6r ut6vande av handel eller industri, foretag for sj6fart och luftfart inbe- gripna, utgAr skatten allenast i den av de avtalslutande staterna, som en- ligt f6regaende artiklar ar beriitti- gad till skatt A inkomst av sAdan f6rm6genhet. (2) For alla andra slag av f6r- m6genhet paf6res skatt allenast i den av de avtalslutande staterna, dar den skattskyldige bor eller, om denne ar ett bolag eller annan ]uri- disk person, i den av de avtalslut ande staterna dar bolaget eller den juridiska personen bildats eller organiserats. Motsvarande regler skola galla i avseende a den i F6renta Sta. Property or incre- ment of property. Provisions appli- cable. U. S . capital stock tax on Swedish cor- porations. 1766 [5I STAT.
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