Overenskomster med fremmede stater
Over enskomster med fr emmede stater Hefte nr . 4/2013
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Mars 24. Avtale mellom Norge og Litauen om gjensidig beskyttelse av gradert informasjon
(Sikkerhetsavtale) ... 539 2013
Mars 14. Overenskomst mellom Norge og Storbritannia og Nord-Irland til unngåelse av
dobbeltbeskatning og forebyggelse av skatteunndragelse med hensyn til skatter av inntekt
og gevinster ...
549 Apr. 22. Avtale mellom Norge og Bosnia-Hercegovina vedrørende gjennomføringen av prosjektet
«Offentlige tjenester for eiendomsmarkedet og europeisk integrasjon» ... 582 Juni 17. Avtale i form av brevveksling mellom Norge og Island om endring i importkvoten for sau-
eller geitekjøtt ... 622
Schengen-rettsakter 2013
Juni 26. Europaparlaments- og rådsforordning (EU) nr. 603/2013 ... 624 Juni 26. Europaparlaments- og rådsforordning (EU) nr. 604/2013 ... 650
24. mars 2011 nr. 10
Avtale mellom Norge og Litauen om gjensidig beskyttelse av gradert informasjon (Sikkerhetsavtale)
I henhold til vedtak fattet i Utenriksdepartementet 21. desember 2005 ble avtalen undertegnet 24. mars 2011.
Avtalen trådte i kraft 10. juni 2013 etter noteveksling.
Agreement between the Government of the Kingdom of Norway and the Government of the Republic of Lithuania on mutual protection of classified information
The Government of the Republic of Lithuania and The Government of the Kingdom of Norway, hereafter called the Parties, have – in order to safeguard the classified information exchanged directly or through other administrative entities or contractors that in accordance with national law are authorized to deal with classified information under jurisdiction of either Party – agreed upon the following:
Article 1 APPLICABILITY
(1) This Agreement shall be applicable to any classified contract or agreement involving exchange of classified information, that will be concluded in the future concerning the following subjects:
a. Co-operation between administrative entities of the Parties
b. Co-operation, exchange of classified information, joint ventures, classified contracts or any other relations between administrative entities and/or contractors of the Parties.
(2) This Agreement will not be invoked by either Party to obtain classified information that the other Party has received from a third party.
Article 2 DEFINITIONS
For the purpose of this Agreement:(1) Classified information means
Information of whatever form, nature or method of transmission either manufactured or in the process of manufacture, which has been classified in accordance with national law.
(2) Contract means
An agreement between two or more parties creating and defining enforceable rights and obligations between the parties.
(3) Classified contract means
A contract which contains or involves classified information, or within the framework of which classified information is generated.
(4) Administrative entities means
State or municipal institutions and enterprises founded by such institutions which deal with classified information and its protection and which in accordance with national law are authorized to classify and to declassify the information
(5) Competent security authority means
The Administrative entity that under national law is responsible for the supervision of the protection of classified information exchanged under this Agreement
(6) Contractor means
An individual or legal entity possessing the legal capability to undertake classified contracts.
(7) Breach of security means
An act or an omission contrary to national security regulations, the result of which may endanger or compromise classified information.
(8) Originating Party means
The Party under whose jurisdiction the classified information has been produced.
(9) Receiving Party means
The Party to the jurisdiction of which the classified information is transmitted.
(10) Security compromise means
That classified information is compromised because knowledge of it has, in whole or part, passed to third parties, or when it has been subject to a risk of such passing.
(11) Third party means
A state or international organization which is not a party to this agreement or individual or any entity who does not respond to the national requirements of access to classified information including the «need to know» principle.
(12) Personal security clearance means
A positive determination following national security vetting procedure of the Party on the basis of which an individual is authorized to have access and handle classified information up to certain classification level.
(13) Facility security clearance means
A positive determination following national security vetting procedure of the Party on the basis of which a contractor is authorized to receive, handle, process and store classified information up to certain classification level.
(14) Security assurance means
A statement issued by the administrative entity in accordance with national law declaring that classified information at RESTRICTED level will be protected in accordance with its national regulations.
(15) «Need to know» means
That access to classified information may only be granted if the person requiring it has a verified need to know in connection with his/her official duties, within the framework of which the information was released to the receiving Party.
Article 3
SECURITY CLASSIFICATIONS
(1) Classified information shall be marked in one of the following security classification levels, considered as equivalent:
NORWAY Equivalent LITHUANIA
STRENGT HEMMELIG TOP SECRET VISIŠKAI SLAPTAI
HEMMELIG SECRET SLAPTAI
KONFIDENSIELT CONFIDENTIAL KONFIDENCIALIAI
BEGRENSET RESTRICTED RIBOTO NAUDOJIMO
(2) The receiving Party and/or administrative entities under its jurisdiction shall neither use a lower security classification level for received classified information, nor declassify that information without the prior written consent of the competent security authority or the administrative entity that had classified the information. The competent security authority or the administrative entity of the originating Party shall inform in writing the receiving Party of any changes in security classification of the exchanged information without delay.
(3) The receiving Party and/or administrative entities under its jurisdiction shall mark the received classified information with its own equivalent security classification. Translations and reproductions shall be marked with the same security classification as the original.
Article 4
PRINCIPLES OF MUTUAL SECURITY PROTECTION
(1) In accordance with their national laws, regulations and practice, both Parties shall take appropriate measures to protect classified information, which is transmitted, received, produced or developed as a result of any agreement or relation between the Parties. The Parties will afford to all of the transmitted, received, produced or developed classified information the same degree of security protection as is provided to their own classified information of equivalent level of classification.
(2) Access to classified information and to locations and facilities where classified activities are performed or where classified information is stored, will be limited to those who have been granted a Personal security clearance, and who, due to their functions or employment, have a «need to know».
(3) Each Party shall supervise the observance of national laws, regulations and practice of protection of classified information within their jurisdiction.
(4) Each Party shall in accordance with national law protect intellectual property rights and commercial
(5) Apart from the security classification marking any further handling instructions which detail the use of transmitted classified information may also be specified. The Parties shall inform each other via their Competent Security Authorities of any additional handling instructions.
(6) After the received classified information is no longer needed it may be destroyed if the prior written consent of the competent security authority of the originating party is received.
Article 5
DISCLOSURE OF CLASSIFIED INFORMATION
The Parties shall not disclose classified information under this Agreement to third parties without prior written consent of the originating Party. Received classified information shall be used for the specified purpose only.
Article 6
COMPETENT SECURITY AUTHORITIES
(1) The Parties shall appoint and make known to each other the Competent Security Authorities, which shall supervise the implementation of any agreement, as defined in Article 1 of this Agreement, concerning the security of classified information. Upon request the Competent Security Authorities will exchange information about the implementation aspects of this Agreement including details of administrative entities responsible for specific aspects of protection of classified information.
(2) Each Party undertakes to ensure that its respective Competent Security Authorities will duly observe the provisions of this Agreement.
(3) Both Competent Security Authorities, each within the jurisdiction of its own state, shall when necessary prepare, distribute and supervise security instructions and procedures for the protection of the Classified information exchanged as a result of any other agreement between the Parties.
(4) Each Competent Security Authority shall, upon request, furnish the other Competent Security Authorities information concerning its security organization and procedures to make it possible to compare and maintain the equivalent security standards and facilitate joint visits in both countries by certified officials. Both Parties must agree upon such visits.
Article 7 VISITS
(1) Visits aimed at exchanging classified information to premises where classified information is developed, handled or stored, or where classified projects are carried out, will only be granted by one Party to visitors from the other Party if a prior written permission from the Competent Security Authority of the receiving Party has been obtained. Such permission will only be granted to persons who have a Personal security clearance and have a «need to know» and are authorized by the Competent Security Authority, or administrative entities identified pursuant to Article 6, of the respective Party to perform the required visit or visits
(2) The Competent Security Authority, or administrative entity identified pursuant to Article 6, of the requesting Party shall notify the Competent Security Authority, or administrative entity identified pursuant to Article 6, of the country to be visited of the planned visit in accordance with the provisions laid down in this article, and shall make sure that the latter receives the visit request three weeks before the visit or visits will take place.
(3) The visit request shall include:
a. A visitor's surname, name, place and date of birth, nationality and employer, passport or other identity documents of the visitor.
b. Certification of the visitor's security clearance in accordance with the purpose of the visit.
c. Object and purpose of the visit or visits. (The indications must be accurate and sufficiently detailed. General indications and abbreviations are to be avoided.)
d. Expected date and duration of the requested visit or visits.
e. Point of contact at the establishment/facility to be visited, previous contacts and any other information useful to determine the justification of the visit or visits
(4) The request will be submitted:
a. Through the Norwegian Embassy in Vilnius for visit requests of Norwegian citizens to Lithuania.
b. Through the Lithuanian Embassy in Oslo for visit requests of Lithuanian citizens to Norway.
c. Other procedures may be used if agreed upon by the two Competent Security Authorities.
(5) The validity of visit authorizations shall not exceed twelve months.
(6) The classified information exchanged during a visit shall have the equivalent degree of protection and classification level as that of the originating Party.
Article 8 CONTRACTS
(1) In the event that either Party and/or administrative entities under its jurisdiction, award a classified contract for performance within the territory of the other Party, then the Party of the country in which the performance under the Agreement is taking place, will assume responsibility for administering such classified information in accordance with its national law. In this case prior written assurance from the Competent Security Authority of the Party of the prospective contractor shall be obtained.
The assurance shall confirm that the prospective contractor holds a Facility security clearance of appropriate level and has the facilities to handle and store classified information of the same level.
For RESTRICTED level a security assurance, will be provided.
(2) Every classified contract shall contain an appropriate security section and a security classification list, based on the terms of this Agreement.
(3) The Competent Security Authority, in whose country the Classified contract is to be performed, shall assume responsibility for prescribing and administering security measures for the classified contract under the same standards and requirements that govern the protection of its own Classified contracts.
(4) Sub-contractors interested in classified subcontracts, shall be submitted in advance by the contractor to the Competent Security Authority for approval. If approved, the sub-contractor must fulfill the same security obligations as have been set for the contractor.
(5) Notification and a copy of any classified project, agreement, contract or sub-contract shall be forwarded in advance to the Competent Security Authority of the country where the project is to be performed.
(6) Prior to release to either Party's Contractors or prospective Contractors of any Classified information received from the other Party, the receiving Party shall:
a. Ensure that such contractors or prospective contractors and their facilities have the capability to protect the classified information adequately.
b. Grant an appropriate facility security clearance to the relevant Contractors.
c. Grant an appropriate personnel security clearance for all personnel whose duties require access to the Classified information.
d. Ensure that all persons having access to Classified information, are informed of their responsibilities to protect the Classified information in accordance with applicable laws.
e. Carry out periodic security inspections of how the security of the Classified information is ensured.
Article 9
COMMUNICATIONS AND TRANSMISSIONS
(1) Classified information shall normally be physically transmitted between the Parties through their respective diplomatic channels.
(2) Exchange of Classified information can also take place through representatives officially appointed in accordance with national law.
(3) Delivery of large items or quantities of Classified information shall be arranged between the Competent Security Authorities on a case-by-case basis.
(4) Other approved means of transmission or exchange may be used if agreed upon by each Competent Security Authority.
Article 10
BREACH OF SECURITY
In case of a breach of security concerning Classified information originated or received from the other Party, or if common interests are involved, the Competent Security Authority in whose country the compromise occurs shall inform the Competent Security Authority of the other country as soon as possible and carry out the appropriate investigation. The other Party shall, if required, co-operate in the investigation. In any case, the other Party is to be informed of the results of the investigation and shall receive a final statement as to the reasons and extent of the security breach.
Article 11 EXPENSES
Expenses incurred by either Party implementing this Agreement shall not be subject to reimbursement between the Parties.
Article 12
DISPUTE SETTLEMENT
Any dispute regarding the interpretation or application of this Agreement shall be resolved by consultation between the Parties and will not be referred to any national or international tribunal or third party for settlement.
Article 13 FINAL PROVISIONS
(1) This Agreement shall enter into force on the date of the receipt of the last notification on complying with national legal requirements necessary for the entry into force of the Agreement. Agreement remains in force for unlimited time.
(2) Either Party, in the way of a written notification through diplomatic channels, may terminate this Agreement at any time. In such a case the Agreement expires six months from the date the other Party has received the notification of termination.
(3) Review, changes and amendments of the present Agreement may be done at any time with consent of both Parties in written form.
(4) In the event of termination, classified items and/or information transmitted under the terms of this Agreement shall be returned to the other Party as soon as possible. Classified information and/or items that are not returned shall be protected in accordance with the provisions laid down in this Agreement.
Done in Vilnius on 24 March 2011 in two authentic originals, each in the Lithuanian, Norwegian and English language. In case of differences of interpretation the English text shall prevail.
Avtale mellom Kongeriket Norges regjering og Republikken Litauens regjering om gjensidig beskyttelse av gradert informasjon
Kongeriket Norges regjering og Republikken Litauens regjering, heretter kalt partene, har – for å trygge gradert informasjon som utveksles direkte eller via andre administrative enheter eller kontrahenter som i samsvar med nasjonal lovgivning er gitt myndighet til å ha befatning med gradert informasjon underlagt partenes jurisdiksjon – inngått følgende avtale:
Artikkel 1 VIRKEOMRÅDE
1) Denne avtale gjelder for enhver gradert kontrakt eller avtale som innebærer utveksling av gradert informasjon og som heretter inngås vedrørende følgende forhold:
a. samarbeid mellom partenes administrative enheter
b. samarbeid, utveksling av gradert informasjon, fellesforetak, graderte kontrakter eller ethvert annet forhold mellom partenes administrative enheter og/eller kontrahenter.
2) Ingen av partene skal påberope seg denne avtale for å tilegne seg gradert informasjon som den annen part har mottatt fra en tredjepart.
Artikkel 2 DEFINISJONER
I forbindelse med denne avtale gjelder følgende definisjoner:(1) Gradert informasjon betyr
informasjon, uansett art eller overføringsmetode, som er produsert eller i ferd med å bli produsert og som er gradert i samsvar med nasjonal lovgivning.
(2) Kontrakt betyr
en avtale mellom to eller flere parter som etablerer og definerer bindende rettigheter og forpliktelser partene imellom.
(3) Gradert kontrakt betyr
en kontrakt som inneholder eller innebærer befatning med gradert informasjon, eller som medfører at gradert informasjon blir til.
(4) Administrative enheter betyr
statlige eller kommunale institusjoner, og foretak grunnlagt av slike institusjoner, som befatter seg med gradert informasjon og beskyttelse av denne, og som i samsvar med nasjonal lovgivning har myndighet til å gradere og avgradere informasjonen.
(5) Kompetent sikkerhetsmyndighet betyr
den administrative enhet som i henhold til nasjonal lovgivning har ansvaret for å overvåke og beskytte gradert informasjon i henhold til denne avtale.
(6) Kontrahent betyr
En fysisk eller juridisk person med rettsevne til å inngå graderte kontrakter.
(7) Sikkerhetsbrudd betyr
en handling eller unnlatelse i strid med nasjonale sikkerhetsbestemmelser som kan resultere i at gradert informasjon settes i fare eller kompromitteres.
(8) Utstedende part betyr
parten under hvis jurisdiksjon den graderte informasjonen er blitt til.
(9) Mottakende part betyr
parten til hvis jurisdiksjon den graderte informasjonen overføres.
(10) Kompromittering betyr
at gradert informasjon er satt i fare ved at den helt eller delvis er gjort kjent for eller har vært utsatt for risiko for å bli gjort kjent for tredjeparter.
(11) Tredjepart betyr
en stat eller internasjonal organisasjon som ikke er part i denne avtale, eller en enkeltperson eller enhet som ikke er forpliktet av de nasjonale vilkårene for tilgang til gradert informasjon, herunder prinsippet om «behov for innsyn».
(12) Personlig sikkerhetsklarering betyr
en positiv beslutning etter en nasjonal sikkerhetssjekk som gir grunnlag for å tillate at en person gis adgang til og kan håndtere gradert informasjon opp til et bestemt graderingsnivå.
(13) Leverandørklarering betyr
en positiv beslutning etter en nasjonal sikkerhetssjekk som gir grunnlag for å tillate en kontrahent å motta, håndtere, bearbeide og oppbevare gradert informasjon opp til et bestemt nivå.
(14) Sikkerhetsforsikring betyr
en erklæring avgitt av den administrative enheten i samsvar med nasjonal lovgivning om at gradert informasjon på BEGRENSET nivå vil bli beskyttet i samsvar med nasjonale bestemmelser.
(15) «Behov for innsyn» betyr
at tilgang til gradert informasjon bare kan gis når den som anmoder om det, har et attestert behov for innsyn i forbindelse med sine tjenesteoppgaver innenfor de rammer som lå til grunn for at informasjonen ble frigitt til den mottakende part.
Artikkel 3
SIKKERHETSGRADERINGER
1) Gradert informasjon skal merkes med ett av følgende graderingsnivåer, som anses som likeverdige:
NORSK Engelsk LITAUISK
STRENGT HEMMELIG TOP SECRET VISIŠKAI SLAPTAI
HEMMELIG SECRET SLAPTAI
KONFIDENSIELT CONFIDENTIAL KONFIDENCIALIAI
BEGRENSET RESTRICTED RIBOTO NAUDOJIMO
2) Den mottakende part og/eller administrative enheter under dens jurisdiksjon skal verken bruke lavere graderingsnivå for mottatt gradert informasjon eller avgradere informasjonen uten skriftlig forhåndssamtykke fra den kompetente sikkerhetsmyndighet eller den administrative enhet som har gradert informasjonen. Den kompetente sikkerhetsmyndighet eller den administrative enhet hos den utstedende part skal omgående informere den mottakende part skriftlig om enhver endring i sikkerhetsgraderingen av utvekslet informasjon.
3) Den mottakende part og/eller administrative enheter under dens jurisdiksjon skal merke den mottatte graderte informasjon med sin egen tilsvarende gradering. Oversettelser og reproduksjoner skal merkes med samme gradering som originalen.
Artikkel 4
PRINSIPPER FOR GJENSIDIG SIKKERHETSBESKYTTELSE
1) I samsvar med lover, bestemmelser og praksis på nasjonalt plan skal begge parter treffe egnede tiltak for å beskytte gradert informasjon som overføres, mottas, produseres eller utvikles som resultat av enhver avtale eller relasjon mellom partene. Partene skal gi all gradert informasjon som overføres, mottas, produseres eller utvikles samme beskyttelsesgrad som de gir sin egen graderte informasjon av tilsvarende graderingsnivå.
2) Adgang til gradert informasjon og til lokaliteter og anlegg der gradert informasjon oppbevares, begrenses til personer som er gitt personlig sikkerhetsklarering og som i kraft av sine tjenesteoppgaver eller sitt ansettelsesforhold har behov for innsyn.
3) Hver part skal påse at lovgivning, bestemmelser og praksis som gjelder på nasjonalt plan vedrørende beskyttelse av gradert informasjon, overholdes innenfor dens jurisdiksjon.
4) Hver part skal i samsvar med nasjonal lovgivning beskytte immateriell eiendomsrett og forretningshemmeligheter (kunnskap) som overføres sammen med den graderte informasjonen.
5) I tillegg til graderingsmerkingen kan det også angis andre håndteringsinstrukser med nærmere detaljer om bruken av overført gradert informasjon. Partene skal informere hverandre via sine kompetente sikkerhetsmyndigheter om eventuelle håndteringsinstrukser.
6) Når det ikke lenger er behov for den mottatte graderte informasjon, kan den tilintetgjøres dersom skriftlig samtykke på forhånd er innhentet fra den utstedende parts kompetente sikkerhetsmyndighet.
Artikkel 5
UTLEVERING AV GRADERT INFORMASJON
Partene skal ikke utlevere gradert informasjon i henhold til denne avtale til tredjeparter uten skriftlig forhåndssamtykke fra den utstedende part. Gradert informasjon som mottas, skal bare brukes til det angitte formål.
Artikkel 6
KOMPETENTE SIKKERHETSMYNDIGHETER
1) Partene skal utpeke og gjøre kjent for hverandre sine kompetent sikkerhetsmyndigheter, som skal overvåke gjennomføringen av enhver avtale som definert i artikkel 1 i denne avtale med hensyn til beskyttelsen av gradert informasjon. På anmodning skal de kompetente sikkerhetsmyndigheter utveksle informasjon om sider ved gjennomføringen av denne avtale, herunder detaljer angående administrative enheter som er ansvarlige for konkrete sider ved beskyttelsen av gradert informasjon.
2) Hver part påtar seg å sikre at dens respektive kompetente sikkerhetsmyndighet på behørig vis overholder bestemmelsene i denne avtale.
3) Begge kompetente sikkerhetsmyndigheter, hver innefor sin egen stats jurisdiksjon, skal om nødvendig utarbeide, distribuere og overvåke sikkerhetsinstrukser og rutiner for beskyttelse av gradert informasjon som utveksles som følge av enhver annen avtale mellom partene.
4) Hver kompetent sikkerhetsmyndighet skal, når den blir anmodet om det, gi den annen kompetente sikkerhetsmyndighet opplysninger om sin sikkerhetsorganisering og sine sikkerhetsrutiner for å gjøre det mulig å sammenligne og opprettholde tilsvarende sikkerhetsstandarder og legge til rette for fellesbesøk av offisielle tjenestemenn i begge land. Begge parter må være enige om slike besøk.
Artikkel 7 BESØK
1) Besøk med sikte på å utveksle gradert informasjon i anlegg der gradert informasjon utvikles, håndteres eller oppbevares, eller der graderte prosjekter utføres, vil bare bli tillatt av den ene part for besøkende fra den annen parts land etter at skriftlig forhåndssamtykke er innhentet fra den kompetente sikkerhetsmyndighet hos den part som skal motta besøk. Slik tillatelse vil bare bli gitt til personer som er personlig sikkerhetsklarert og har behov for innsyn, og som har tillatelse fra vedkommende parts kompetente sikkerhetsmyndighet eller administrative enheter utpekt i henhold til artikkel 6 til å gjennomføre det eller de nødvendige besøk.
2) Den anmodende parts kompetente sikkerhetsmyndighet eller administrative enhet utpekt i henhold til artikkel 6 skal gi melding om det planlagte besøk til den kompetente sikkerhetsmyndighet eller administrative enhet utpekt i henhold til artikkel 6 i landet som skal motta besøk, i samsvar med bestemmelsene som er fastsatt i denne artikkel, og skal sørge for at sistnevnte mottar besøksanmodningen tre uker før besøk skal finne sted.
3) Besøksanmodningen skal omfatte:
a. Den besøkendes etternavn, fornavn, fødested og fødselsdato, statsborgerskap og arbeidsgiver, pass eller annet identitetsbevis.
b. Bekreftelse på at den besøkende er sikkerhetsklarert i samsvar med besøkets formål.
c. Besøkets eller besøkenes formål og hensikt. (Angivelsene må være presise og tilstrekkelig detaljert. Generelle angivelser og forkortelser må unngås.)
d. Antatt tidspunkt og varighet for det eller de omsøkte besøk.
e. Kontaktperson ved innretningen/anlegget som skal besøkes, tidligere kontakter og eventuell annen informasjon som kan tjene til å fastslå at besøket eller besøkene er berettiget.
4) Anmodningen fremmes:
a. Via Norges ambassade i Vilnius når det gjelder norske borgeres besøk i Litauen.
b. Via Litauens ambassade i Oslo når det gjelder litauiske borgeres besøk i Norge.
c. Andre framgangsmåter kan benyttes dersom det to kompetente sikkerhetsmyndigheter er enige om det.
5) Tillatelser til besøk skal ikke være gyldige i mer enn tolv måneder.
6) Den graderte informasjon som utveksles under et besøk, skal ha same beskyttelsesnivå og gradering som hos den utstedende part.
Artikkel 8 KONTRAKTER
1) Dersom en av partene og/eller administrative enheter under dens jurisdiksjon tildeler en gradert kontakt for utførelse på den annen parts territorium, skal parten i hvis land utførelsen i henhold til avtalen finner sted, påta seg ansvaret for å administrere slik gradert kontrakt i samsvar med sin nasjonale lovgivning. I dette tilfelle skal det på forhånd innhentes skriftlig forsikring fra kompetent sikkerhetsmyndighet hos den framtidige kontrahents part. Forsikringen skal bekrefte at den framtidige kontrahent innehar leverandørklarering på tilstrekkelig nivå og har de innretninger som skal til for å håndtere og oppbevare gradert informasjon på samme nivå. For BEGRENSET nivå skal det gis sikkerhetsforsikring.
2) Hver gradert kontrakt skal inneholde et egnet avsnitt om sikkerheten og en graderingsliste basert på bestemmelsene i denne avtale.
3) Den kompetente sikkerhetsmyndighet i landet der den graderte kontrakten skal utføres, er ansvarlig for å foreskrive og administrere sikkerhetstiltak for den graderte kontrakten etter samme standard og krav som gjelder for beskyttelsen av dens egne graderte kontrakter.
4) Underleverandører som er interessert i graderte underkontrakter, skal av kontrahenten på forhånd presenteres for den kompetente sikkerhetsmyndighet for godkjennelse. Hvis underleverandøren godkjennes, må denne oppfylle de samme sikkerhetskrav som er fastsatt for kontrahenten.
5) Varsel om og et eksemplar av gradert prosjekt, avtale, kontrakt eller underkontrakt skal i alle tilfeller oversendes på forhånd til den kompetente sikkerhetsmyndighet i landet der prosjektet skal utføres.
6) Før gradert informasjon som mottas fra en part, frigis overfor den annen parts kontrahent eller framtidige kontrahent, skal den mottakende part:
a. Sikre at slike kontrahenter eller framtidige kontrahenter og deres anlegg har evne til å beskytte den graderte informasjonen tilstrekkelig.
b. Utstede nødvendig leverandørklarering til de aktuelle kontrahenter.
c. Utstede nødvendig personellklarering for alt personell hvis arbeidsoppgaver krever adgang til den graderte informasjonen.
d. Sikre at alle personer som har adgang til gradert informasjon, er gjort kjent med sitt ansvar for å beskytte den graderte informasjonen i samsvar med gjeldende lover.
e. Foreta jevnlige befaringer for å se hvordan sikkerheten for den graderte informasjonen er trygget.
Artikkel 9
FORMIDLING OG OVERFØRING
1) Gradert informasjon skal normalt overføres fysisk mellom partene via deres respektive diplomatiske kanaler.
2) Utveksling av gradert informasjon kan også skje via representanter som utpekes offisielt i samsvar med nasjonal lovgivning.
3) Levering av gradert informasjon i store enheter eller kvanta skal avtales mellom de kompetente sikkerhetsmyndigheter fra gang til gang.
4) Andre godkjente overførings- og utvekslingsmetoder kan benyttes dersom begge kompetente sikkerhetsmyndigheter er enige om det.
Artikkel 10 SIKKERHETSBRUDD
1) Dersom det forekommer sikkerhetsbrudd i forbindelse med gradert informasjon som er utstedt i eller som mottas fra den annen part, eller dersom felles interesser er berørt, skal den kompetente sikkerhetsmyndighet i landet der kompromitteringen finner sted, informere den kompetente sikkerhetsmyndighet i det andre landet snarest mulig og foreta den nødvendige etterforskning. Den annen part skal om nødvendig samarbeide i etterforskningen. I alle tilfeller skal den annen part informeres om utfallet av etterforskningen og motta en slutterklæring om årsakene til og omfanget av sikkerhetsbruddet.
Artikkel 11 UTGIFTER
1) Utgifter som partene hver for seg pådrar seg ved gjennomføringen av denne avtale, refunderes ikke partene imellom.
Artikkel 12 TVISTELØSNING
1) Enhver tvist angående tolkningen eller anvendelsen av denne avtale skal løses ved konsultasjoner mellom partene, og skal ikke bringes inn for noen nasjonal eller internasjonal domstol for avgjørelse.
Artikkel 13
SLUTTBESTEMMELSER
1) Denne avtale trer i kraft på mottakelsesdatoen for den siste underretningen om at de nasjonale lovkrav som gjelder for at avtalen skal kunne tre i kraft, er oppfylt. Avtalen gjelder på ubestemt tid.
2) Hver av partene kan når som helst si opp denne avtale ved skriftlig underretning via diplomatiske kanaler. I slikt tilfelle opphører avtalen seks måneder etter datoen da den annen part har mottatt underretningen om oppsigelse.
3) Gjennomgang av og endringer i denne avtale kan når som helst foretas ved skriftlig samtykke fra begge parter.
4) Ved oppsigelse skal graderte enheter og/eller gradert informasjon som er overført i henhold til denne avtale, returneres til den annen part så snart som mulig. Gradert informasjon og/eller graderte enheter som ikke returneres, skal beskyttes i samsvar med bestemmelsene i denne avtale.
Utferdiget i Vilnius den 24. mars 2011 i to originaler, hver på norsk, litauisk og engelsk. Ved avvikende tolkning har engelsk tekst forrang.
14. mars 2013 nr. 6
Overenskomst mellom Norge og Storbritannia og Nord-Irland til unngåelse av dobbeltbeskatning og forebyggelse av skatteunndragelse med hensyn til skatter av inntekt og gevinster
I henhold til kgl.res. av 8. februar 2013 ble overenskomsten undertegnet 14. mars 2013.
Beslutning om ikraftsettelse av overenskomsten ble tatt ved kgl.res. 14. juni 2013.
Overenskomsten trådte i kraft 17. desember 2013 etter noteveksling.
Det vises til Prop.94 S (2012–2013), Innst.283 S (2013–2014) og til vedtak i Stortinget 4. juni 2013.
Convention between the Kingdom of Norway and the United Kingdom of Great Britain and Northern Ireland for the avoidance of double taxation and the prevention of
fiscal evasion with respect to taxes on income and on capital gains
The Government of the Kingdom of Norway and the Government of the United Kingdom of Great Britain and Northern Ireland, desiring to conclude a Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to taxes on income and on capital gains,
have agreed as follows:
Article 1 Persons Covered
This Convention shall apply to persons who are residents of one or both of the Contracting States.
Article 2 Taxes Covered
1. This Convention shall apply to taxes on income and on capital gains imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.
2. There shall be regarded as taxes on income and on capital gains all taxes imposed on total income or on elements of income, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.
3. The existing taxes to which the Convention shall apply are in particular:
a) in the case of Norway:
(i) the national tax on income (inntektsskatt til staten);
(ii) the county municipal tax on income (inntektsskatt til fylkeskommunen);
(iii) the municipal tax on income (inntektsskatt til kommunen);
(iv) the national tax on income from the exploration for and the exploitation of submarine petroleum resources and activities and work relating thereto, including pipeline transport of petroleum produced (skatt til staten av inntekt vunnet ved undersøkelse etter og utnyttelse av undersjøiske petroleumsforekomster og dertil knyttet virksomhet og arbeid herunder rørledningstransport av utvunnet petroleum); and
(v) the national tax on remuneration to non-resident artistes (skatt til staten på honorar til utenlandske artister);
(hereinafter referred to as «Norwegian tax»);
b) in the case of the United Kingdom:
(i) the income tax;
(ii) the corporation tax;
(iii) the capital gains tax;
(hereinafter referred to as «United Kingdom tax»).
4. For the purposes of paragraph 1 of Article 25, United Kingdom tax shall also include the petroleum revenue tax and the supplementary charge in respect of ring fenced trades.
5. The Convention shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws.
Article 3 General Definitions
1. For the purposes of this Convention, unless the context otherwise requires:
a) the term «Norway» means the Kingdom of Norway, and includes the land territory, internal waters, the territorial sea and the area beyond the territorial sea where the Kingdom of Norway, according to Norwegian legislation and in accordance with international law, may exercise her rights with respect to the seabed and subsoil and their natural resources; the term does not comprise Svalbard, Jan Mayen and the Norwegian dependencies («biland»);
b) the term «United Kingdom» means Great Britain and Northern Ireland, including any area outside the territorial sea of the United Kingdom designated under its laws concerning the Continental Shelf and in accordance with international law as an area within which the rights of the United Kingdom with respect to the sea bed and subsoil and their natural resources may be exercised;
c) the terms «a Contracting State» and «the other Contracting State» mean Norway or the United Kingdom, as the context requires;
d) the term «person» includes an individual, a company and any other body of persons;
e) the term «company» means any body corporate or any entity that is treated as a body corporate for tax purposes;
f) the term «enterprise» applies to the carrying on of any business;
g) the terms «enterprise of a Contracting State» and «enterprise of the other Contracting State»
mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;
h) the term «international traffic» means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
i) the term «competent authority» means:
(i) in Norway, the Minister of Finance or the Minister's authorised representative;
(ii) in the United Kingdom, the Commissioners for Her Majesty's Revenue and Customs or their authorised representative;
j) the term «national» means:
(i) in relation to Norway:
any individual possessing the nationality or citizenship of Norway and any legal person, partnership or association deriving its status as such from the laws in force in Norway;
(ii) in relation to the United Kingdom:
any British citizen, or any British subject not possessing the citizenship of any other Commonwealth country or territory, provided he has the right of abode in the United Kingdom; and any legal person, partnership or association deriving its status as such from the laws in force in the United Kingdom;
k) the term «business» includes the performance of professional services and of other activities of an independent character;
l) the term «pension scheme» means any scheme or other entity established in a Contracting State which operates to administer or provide pension or retirement benefits or to earn income for the benefit of one or more such arrangements; and
(i) in the case of the United Kingdom, is generally exempt from income taxation and is a pension scheme (other than a social security scheme) registered under Part 4 of the Finance Act 2004, including pension funds or pension schemes arranged through insurance companies and unit trusts where the unit holders are exclusively pension schemes; and
(ii) in the case of Norway, is a company that has authorisation to enter into pension agreements in accordance with domestic regulations and which is under the supervision of the Financial Supervisory Authority of Norway (Finanstilsynet).
The competent authorities may agree to include in the above, pension schemes of identical or substantially similar economic or legal nature which are introduced by way of statute or legislation in either State after the date of signature of the Convention.
2. As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.
Article 4 Resident
1. For the purposes of this Convention, the term «resident of a Contracting State» means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management, place of incorporation or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income or capital gains from sources in that State.
2. The term «resident of a Contracting State» includes:
a) a pension scheme established in that State; and
b) an organisation that is established and is operated exclusively for religious, charitable, scientific, cultural, or educational purposes (or for more than one of those purposes) and that is a resident of that State according to its laws, notwithstanding that all or part of its income or gains may be exempt from tax under the domestic law of that State.
3. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows:
a) he shall be deemed to be a resident only of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident only of the State with which his personal and economic relations are closer (centre of vital interests);
b) if the State in which he has his centre of vital interests cannot be determined, or if he does not have a permanent home available to him in either State, he shall be deemed to be a resident only of the State in which he has an habitual abode;
c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only of the State of which he is a national;
d) if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.
4. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then the competent authorities of the Contracting States shall endeavour to determine by mutual agreement the Contracting State of which that person shall be deemed to be a resident for the purposes of this Convention. In the absence of a mutual agreement by the competent authorities of the Contracting States, the person shall not be considered a resident of either Contracting State for the purposes of claiming any benefits provided by the Convention, except those provided by Articles 25, 26 and 27.
Article 5
Permanent Establishment
1. For the purposes of this Convention, the term «permanent establishment» means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term «permanent establishment» includes especially:
a) a place of management;
b) a branch;
c) an office;
d) a factory;
e) a workshop, and
f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
3. Notwithstanding the provisions of paragraph 4, the term «permanent establishment» also includes a building site or construction or installation or assembly project, or supervisory or consultancy services connected therewith, but only if such site, construction, installation or project lasts, or such services continue, for more than twelve months.
4. Notwithstanding the provisions of paragraphs 1 and 2, where an enterprise of a Contracting State performs services in the other Contracting State through an individual who is present in that other State for a period or periods exceeding in the aggregate 183 days in any twelve month period, and more than 50 per cent of the gross revenues attributable to active business activities of the enterprise during this period or periods are derived from the services performed in that other State through that individual, the activities carried on in that other State in performing these services shall be deemed to be carried on through a permanent establishment of the enterprise situated in that other State, unless these services are limited to those mentioned in paragraph 5 which, if performed through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph. For the purposes of this paragraph, services performed by an individual on behalf of one enterprise shall not be considered to be performed by another enterprise through that individual unless that other enterprise supervises, directs or controls the manner in which these services are performed by the individual.
5. Notwithstanding the preceding provisions of this Article, the term «permanent establishment» shall be deemed not to include:
a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs a) to e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
6. Notwithstanding the provisions of paragraphs 1 and 2, where a person – other than an agent of an independent status to whom paragraph 7 applies – is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts on behalf of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 5 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
7. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
8. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Article 6
Income from Immovable Property
1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.
2. The term «immovable property» shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships and aircraft shall not be regarded as immovable property.
3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an
Article 7 Business Profits
1. Profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein.
If the enterprise carries on business as aforesaid, the profits that are attributable to the permanent establishment in accordance with the provisions of paragraph 2 may be taxed in that other State.
2. For the purposes of this Article and Article 25, the profits that are attributable in each Contracting State to the permanent establishment referred to in paragraph 1 are the profits it might be expected to make, in particular in its dealings with other parts of the enterprise, if it were a separate and independent enterprise engaged in the same or similar activities under the same or similar conditions, taking into account the functions performed, assets used and risks assumed by the enterprise through the permanent establishment and through the other parts of the enterprise.
3. Where, in accordance with paragraph 2, a Contracting State adjusts the profits that are attributable to a permanent establishment of an enterprise of one of the Contracting States and taxes accordingly profits of the enterprise that have been charged to tax in the other State, the other Contracting State shall, to the extent necessary to eliminate double taxation, make an appropriate adjustment if it agrees with the adjustment made by the first-mentioned State; if the other Contracting State does not so agree, the Contracting States shall eliminate any double taxation resulting therefrom by mutual agreement.
4. Where profits include items of income or capital gains which are dealt with separately in other Articles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article.
Article 8
Shipping, Air Transport and Containers
1. Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.
2. Profits of an enterprise of a Contracting State from the use, maintenance or rental of containers (including trailers and related equipment for the transport of containers) used for the transport of goods or merchandise shall be taxable only in that State, except insofar as those containers or trailers and related equipment are used for transport solely between places within the other Contracting State.
3. The provisions of paragraphs 1 and 2 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.
4. The provisions of paragraphs 1, 2 and 3 shall apply to profits derived by the joint Norwegian, Danish and Swedish air transport consortium Scandinavian Airlines System (SAS), but only insofar as profits derived by SAS Norge AS, the Norwegian partner of SAS, are in proportion to its share in that organisation.
Article 9
Associated Enterprises
1. Wherea) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or
b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,
and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.
2. Where a Contracting State includes in the profits of an enterprise of that State – and taxes accordingly – profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Convention and the competent authorities of the Contracting States shall if necessary consult each other.
Article 10 Dividends
1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.
2. However, such dividends:
a) may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed 15 per cent of the gross amount of the dividends;
b) shall, notwithstanding the provisions of sub-paragraph a), be exempt from tax in the Contracting State of which the company paying the dividends is a resident if the beneficial owner of the dividends is:
(i) a company which is a resident of the other Contracting State and owns, directly or indirectly, at least 10 per cent of the capital in the company paying the dividends; or (ii) a pension scheme.
This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
3. Notwithstanding the provisions of paragraph 2, where dividends are derived and beneficially owned by the Government of a Contracting State, such dividends shall be taxable only in that State. For the purposes of this paragraph, the term «Government of a Contracting State» shall include:
a) In the case of Norway:
(i) the Central Bank of Norway;
(ii) the Government Pension Fund Global;
(iii) a statutory body or any institution wholly or mainly owned by the Government of Norway as may be agreed from time to time between the competent authorities of the Contracting States;
b) In the case of the United Kingdom:
(i) the Bank of England;
(ii) a statutory body or any institution wholly or mainly owned by the Government of the United Kingdom as may be agreed from time to time between the competent authorities of the Contracting States.
4. The term «dividends» as used in this Article means income from shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights that is subjected to the same taxation treatment as income from shares by the laws of the Contracting State of which the company making the distribution is a resident and also includes any other item which, under the laws of the State of which the company paying the dividends is a resident, is treated as a dividend or distribution of the company.
5. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident through a permanent establishment situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply.
6. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment situated in that other State, nor subject the company's undistributed profits to a tax on the company's undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.
7. No relief shall be available under this Article if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the shares or other rights in respect of which the dividend is paid to take advantage of this Article by means of that creation or assignment.
Article 11 Interest
1. Interest arising in a Contracting State and beneficially owned by a resident of the other Contracting State shall be taxable only in that other State.
2. The term «interest» as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profit, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. The term shall not include any item which is treated as a dividend under the provision of Article 10.
3. The provisions of paragraph 1 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply.
4. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest paid exceeds, for whatever reason, the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.
5. No relief shall be available under this Article if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the debt-claim in respect of which the interest is paid to take advantage of this Article by means of that creation or assignment.
Article 12 Royalties
1. Royalties arising in a Contracting State and beneficially owned by a resident of the other Contracting State shall be taxable only in that other State.
2. The term «royalties» as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, any patent, trade mark, design or model, plan, secret formula or process, or for information (know-how) concerning industrial, commercial or scientific experience.
3. The provisions of paragraph 1 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise through a permanent establishment situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply.
4. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties paid exceeds, for whatever reason, the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.
5. No relief shall be available under this Article if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the rights in respect of which the royalties are paid to take advantage of this Article by means of that creation or assignment.
Article 13 Capital Gains
1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.
2. Gains derived by a resident of a Contracting State from the alienation of shares, other than shares in which there is substantial and regular trading on a Stock Exchange, or comparable interests, deriving more than 50 per cent of their value directly or indirectly from immovable property situated in the other Contracting State may be taxed in that other State.
3. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise), may be taxed in that other State.
4. Gains derived by a resident of a Contracting State from the alienation of ships or aircraft operated in international traffic, or movable property pertaining to the operation of such ships or aircraft shall be taxable only in that State.
5. Gains derived by a resident of a Contracting State from the alienation of containers (including trailers and related equipment for the transport of containers) used for the transport of goods or merchandise shall be taxable only in that State, except insofar as those containers or trailers and related equipment are used for transport solely between places within the other Contracting State.
6. Gains from the alienation of any property, other than that referred to in the preceding paragraphs, shall be taxable only in the Contracting State of which the alienator is a resident.
Article 14
Income from employment
1. Subject to the provisions of Articles 15, 17 and 18, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.
2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if:
a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned; and b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other
State; and
c) the remuneration is not borne by a permanent establishment which the employer has in that other State.
3. The provisions of paragraph 2 shall not apply to remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State and paid by, or on behalf of, an employer who is not a resident of that other State if:
a) the recipient renders services in the course of that employment to a person other than the employer and that person, directly or indirectly, supervises, directs or controls the manner in which those services are performed; and
b) those services constitute an integral part of the business activities carried on by that person.
4. Notwithstanding the preceding provisions of this Article, remuneration derived by a resident of a Contracting State in respect of an employment exercised aboard a ship or aircraft operated in international traffic shall be taxable only in that State.
Article 15 Directors' Fees
Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or of a similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.
Article 16
Artistes and Sportsmen
1. Notwithstanding the provisions of Article 14, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State.
2. Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7 and 14, be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised.
