54 STAT.] SWEDEN-DOUBLE TAXATION-MAR . 23, 1939 source from dividends and interest except to the extent provided in paragraph (b) (2) of that Article. In the application of the pro- visions of this Convention the ben- efits of section 131 of the United States Revenue Act of 1938, relat- ing to credits for foreign taxes, shall be accorded, but the credit provided for in Article XIV (a) shall not extend to United States excess-profits taxes nor to the sur- tax imposed on personal holding companies. 7. Citizens of each of the con- tracting States residing within the other contracting State shall not be subjected in the latter State to other or higher taxes than are imposed upon the citizens of such latter State. 8. The provisions of this Con- vention shall not be construed to deny or affect in any manner the right of diplomatic and consular officers to other or additional ex- emptions now enjoyed or which may hereafter be granted to such officers, nor to deny to either of the contracting States the right to subject to taxation its own diplo- matic and consular officers. 9. The provisions of the present Convention shall not be construed to restrict in any manner any ex- emption, deduction, credit or other allowance accorded by the laws of one of the contracting States in the determination of the tax imposed by such State. 10. In the administration of the provisions of this Convention re- lating to exchange of information, service of documents, and mutual assistance in collection of taxes, fees and costs incurred in the ordi- nary course shal be borne by the State to which application is made ta, som avdragits vid kallan, i vi- dare man an som stadgas i (b) (2) av samma artikel. Vid tillampning av detta avtal skola de formaner, som inbegripas i Section 131 av Forenta Staternas inkomstskattelag av 1938 betraf- fande avdrag for utlindska skat- ter, medgivas, men avdraget jam- likt artikel XIV (a) skall icke ut- strackas att galla skatt i Forenta Staterna a "excess-profits" eller tillaggsskatt som paforts "personal holding companies". 7. Medborgare i en av de avtal- slutande staterna, vilka aro bo- satta i den andra avtalslutande staten, skola ej i den senare staten vara forem&l for andra eller h6gre skatter an dem, som p&foras dess egna medborgare. 8. Vad i detta avtal stadgas skall icke anses pa n&got satt inkrakta pa eller berora diplo- matiska och konsulara befattnings- havares ratt till andra eller langre g&ende undantag, som nu atnjutas eller framdeles ma beviljas, eller betaga nagondera av de avtal- slutande staterna ratten att be- skatta sina egna diplomatiska och konsulara befattningshavare. 9. Vad i detta avtal 6veren- skommits skall icke anses pa nagot satt inkriakta p&undantag, avdrag eller andra lattnader som med- givits enligt lagstiftningen i en av de avtalslutande staterna vid fast- stallande av dess skatter. 10. Vid tillampning av avtalets bestimmelser r6rande utbyte av upplysningar, delgivning av hand- lingar och 6msesidig handrackning betraffande skatteindrivning skola avgifter och kostnader, som fdre- komma vid sedvanligt forfarande, baras av den stat, till vilken fram- 62 Stat. 06. 26 U. 8. 0., Supp. V, § 131. U. S. excess-profits taxes and surtax on personal holding com- panies. Taxes on citl2ens of other State. Exemptionsgranted to diplomatic and consular offcers. Right of State to tax its own officers Exemptions, deduc- tions, etc., not af- fected. Mutual assistance, etc., payment ofcosts. 1777
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