Page:United States Statutes at Large Volume 54 Part 2.djvu/554

From Wikisource
Jump to navigation Jump to search
This page needs to be proofread.

TREATIES and shall apply to income realized and property held on or after that Duration. date. The Convention shall re- main in force for a period of five years and indefinitely thereafter Termination. but may be terminated by either contracting State at the end of the five-year period or at any time thereafter, provided at least six months' prior notice of termina- tion has been given, the termina- tion to become effective on the first day of January following the expiration of the six-month period. Signatures. In witness whereof the respec- tive Plenipotentiaries have signed this Convention and have affixed their seals hereto. Done in duplicate, in the Eng- lish and Swedish languages, both authentic, at Washington, this twenty-third day of March, nine- teen hundred and thirty-nine. och f6rmogenhet som innehafts Aeller efter namnda dag. Avtalet skall f6rbliva i kraft under en tids- period av fern ar, och darefter utan tidsbegransning, med ratt dock f6r en var av de avtalslutande staterna att uppsaga detsamma till utgAngen av femarsperioden eller till varje tidpunkt darefter under fSrutsattning att minst sex mknaders foregaende uppsagning iakttagits. Urkrafttradandet skall aga rum den 1 januari efterutgang- en av dylik sexmanadersperiod. Till bekraftelse hiar hava de bada staternas befullmaktigade ombud undertecknat detta avtal och forsett detsamma med sina sigill. Som skedde i tvA exemplar, pa engelska och svenska spraken, vilka bada aga lika vitsord, i Washington den tjugotredje mars nittonhundra trettionio. For the President of the United States of America: SUMNER WELLES [SEAL] For His Majesty the King of Sweden: W. BOSTROM PROTOCOL [SEAL] PROTOKOLL At the moment of signing the Convention for the avoidance of double taxation, and the establish- ment of rules of reciprocal admin- istrative assistance in the case of income and other taxes, this day concluded between the United States of America and Sweden, the undersigned Plenipotentiaries have agreed that the following pro- visions shall form an integral part of the Convention: 1. As used in this Convention: (a) The term "permanent es- tablishment" includes branches, mines and oil wells, plantations, factories, workshops, ware- houses, offices, agencies, instal- lations, and other fixed places of business of an enterprise but Vid undertecknandet denna dag av avtal mellan Amerikas Forenta Stater och Sverige for undvikande av dubbelbeskattning och fast- stallande av bestammelser anga- ende 6msesidig handrackning be- tr'ffande inkomst- och andra skat- ter hava undertecknade befull- mAaktigade ombud 6verenskommit att foljande bestammelser skola utgora en integrerande del av av- talet: 1. I detta avtals mening skall: (a) begreppet "fast drift- stalle" innefatta filialer, gruvor och oljekallor, plantager, fab- riker, verkstader, magasin, kon- tor, agenturer, anlaggningar och andra ett foretag tillhorande fasta affarsstillen, men icke in- Texts, authenticity. Protocol. Definitions. "Permanent estab- lishment. " 1774 [54 STAT.