Overenskomster med fremmede stater
Over enskomster med fr emmede stater Hefte nr . 2/2012
Overenskomster med
fremmede stater
Innhold
Side
2008
Des. 11. Avtale mellom regjeringene i den euroarktiske Barentsregionen om samarbeid
innen forebygging, beredskap og innsats rettet mot krisesituasjoner ... 167
2009 Des. 8. Overenskomst mellom Norge og Malawi til unngåelse av dobbeltbeskatning ... 177
2011 Mars 10. Overenskomst mellom Norge og Portugal til unngåelse av dobbeltbeskatning og forebyggelse av skatteunndragelse med hensyn til skatter av inntekt med protokoll ... 202
Apr. 15. Avtale i form av brevveksling mellom EU og Norge om ytterligere handelspreferanser for landbruksvarer ... 232
Juni 21. Avtale mellom EFTA-statene og Hong Kong, Kina om arbeidsrettigheter ... 292
Juni 21. Avtale om landbruk mellom Norge og Hong Kong, Kina ... 296
Juni 21. Frihandelsavtale mellom EFTA-statene og Hong Kong, Kina ... 300
Juni 29. Avtale mellom Norge og Sverige om et felles marked for elsertifikater ... 345
11. des. 2008 nr. 36
Avtale mellom regjeringene i den euroarktiske Barentsregionen om samarbeid innen forebygging, beredskap og innsats rettet mot krisesituasjoner
I henhold til kgl.res. av 5. desember 2008 ble avtalen undertegnet 11. desember 2008. Avtalen trådte i kraft 17. mai 2012.
Agreement between the Governments in the Barents Euro-Artic Region on cooperation within the field of emergency prevention, preparedness and response
The Governments of the Republic of Finland, the Kingdom of Norway, the Russian Federation and the Kingdom of Sweden, hereinafter referred to as the Contracting Parties,
– noting the well established international cooperation concerning emergency prevention, preparedness and response, and desiring to further extend cooperation to facilitate the provision of mutual assistance in the event of natural or man-made disasters or other emergency situations in the Barents Euro-Arctic Region, including rendering assistance to persons in distress;
– emphasising that early and effective notification of emergencies on land, at sea or on ice, and effective routines for communication and decision making are essential preconditions for both the rendering and receipt of assistance;
– mindful of the already well established cooperation in maritime and aeronautical search and rescue and of bilateral agreements in this field between the Contracting Parties;
– mindful of the Convention on Early Notification of a Nuclear Accident and the Convention on Assistance in Case of a Nuclear Accident or Radiological Emergency, both of 26 September 1986, and of bilateral agreements in this field between the Contracting Parties;
– referring to the increasing use of northern regions for natural resources extraction, transport and other economic purposes and for scientific and other purposes;
– mindful of the potential for more frequent climate induced calamities in northern regions;
– cognisant of the possible increased need for technical and other resources in order to manage various emergencies;
– considering that the nearest suitable emergency response resources may be located in a neighbouring state, and desiring to develop direct cross border cooperation on local and regional level in the Barents Euro-Arctic Region in the event of emergencies;
– considering the benefits for the Contracting Parties from exchanges of information and experience on the prevention and management of emergencies, and on limitation and elimination of their consequences, and the conduct of joint training and exercises;
– desiring to develop their collaboration within the framework of their respective national legislations without prejudice to existing bilateral or multilateral obligations and commitments;
have agreed on the following:
Article 1 Definitions
For the purposes of the present Agreement the following terms shall have the definitions hereunder assigned to them:
The term emergency refers to a situation(s), often hazardous, which occur(s) from a sudden event covering both minor and major incidents and accidents, such as traffic accidents, industrial incidents and accidents, explosions, fires, cave-ins, landslides, floods, or other man made or natural disasters, which caused or may cause personal injury or damage to property or the environment and that demands prompt action. The term emergency also refers to a situation of persons in distress or missing persons, that demands action such as organised search and/or rescue efforts.
The term Barents Euro-Arctic Region refers to the geographic area covered by the following sub-national political/administrative entities:
– in Finland: the provinces of Lapland and Oulu
– in Norway: the counties of Nordland, Troms and Finnmark
– in Russia: the Republic of Karelia, the Republic of Komi, Arkhangelsk oblast, Murmansk oblast, Nenets autonomous area
– in Sweden: the counties of Norrbotten and Västerbotten
The term state competent authorities refers to:
– in Finland: the Ministry of the Interior
– in Norway: the Ministry of Justice and the Police
– in Russia: the Ministry of Civil Defense, Emergencies and Elimination of Consequences of Natural Disasters
– in Sweden: the Ministry of Defence
The term regional and local competent authorities refers to the governing bodies of municipalities, federations of municipalities and consolidated local government areas, as well as county administrative boards and pertinent state authorities in the district administrations in the Barents Euro-Arctic Region with authority on issues which fall under the scope of the present Agreement;
The term Requesting Party refers to the Contracting Party that requests assistance in the event of an emergency.
The term Assisting Party refers to the Contracting Party providing assistance in the event of an emergency.
The term transit state refers to any state, whose Government is a Contracting Party, other than the Requesting Party or the Assisting Party, through whose territory, including air space and/or territorial waters, response teams and emergency response resources are transported.
The terms emergency response or (emergency) response operations refer to search and rescue efforts and other activities in the event of an emergency, including disaster relief or other assistance, undertaken in order to save life, or limit or eliminate material and environmental consequences.
The term response team refers to an organised group of specialists of an Assisting Party, assigned to undertake emergency response and operating under one single command.
The term emergency area refers to the geographic area in the Barents Euro-Arctic Region where an emergency has occurred and which is subject to an emergency response operation.
The terms emergency response resources or assistance resources refer to equipment, supplies, relief materiel and other materiel as well as services which are relevant, proportional and deemed necessary to ensure the specific emergency response operation.
The term Joint Manual refers to a document prepared by the Joint Committee as referred to in article 4, which contains operational information regarding emergency prevention, preparedness and response in the Barents Euro-Arctic Region.
Article 2
Scope of the Agreement
The present Agreement covers cross-border cooperation within the field of emergency prevention, preparedness and response in the Barents Euro-Arctic Region, including joint exercises and training, with the aim to increase the ability of the Contracting Parties to render swift and effective assistance in emergency response operations.
The Contracting Parties shall further develop such actions and methods, which increase the efficiency of international cooperation in emergency prevention, preparedness and response.
Article 3
Responsibilities of the competent authorities
The state competent authorities are responsible for the management and coordination of the application of the present Agreement.
The regional and local competent authorities in each state may agree, under their national legislation and within their competences and available funds, on the implementation and development of collaboration under the present Agreement. These authorities shall themselves be responsible for their obligations under such commitments.
Article 4 Joint Committee
The state competent authorities of the Contracting Parties shall establish a Joint Committee for the application of the present Agreement and appoint representatives thereto. The chairmanship of the Joint Committee shall rotate among the Contracting Parties on an annual basis and in alphabetical order. The Joint Committee shall meet annually or when necessary to plan and coordinate collaboration and to evaluate the application of the present Agreement.
The Joint Committee shall, inter alia, initiate and participate in the planning of exercises and joint training, update the Joint Manual and organise the exchange of experts.
Article 5
Points of contact and Joint Manual
Each state competent authorities shall designate points of contact for the implementation of cooperation under the present Agreement, including points of contact on a 24 hour basis for notification and transmission of request for assistance in the event of emergencies.
The Contracting Parties shall furnish each other with information regarding, state, regional and local competent authorities and the designated points of contact, as well as with all relevant information concerning emergency response resources, organisation and mode of operation of these resources. This information shall be collected in a Joint Manual. The Contracting Parties shall inform each other through the Joint Committee (see Article 4 above) of all relevant changes to this information.
Article 6
Notification of emergencies
The Contracting Parties shall notify each other, without delay and using the channels stipulated in Article 5 of the present Agreement, of such emergencies in their respective territories that have or may have detrimental consequences to the population or territory of any of the other Contracting Parties. The notification shall contain information on the nature, character and location of the emergency, as well as on the measures, which have been taken or will be taken in and outside the emergency area, and on any other relevant circumstances. Appropriate information shall also be supplied as the situation develops.
The Contracting Parties may notify each other of any emergencies that cause or are believed to be able to cause wide public concern. A Contracting Party may also request information from another Contracting Party concerning emergencies, which are known or believed to have occurred; however, responding to such a request shall be at the discretion of the latter.
The notification under the present Agreement shall apply, to the extent necessary and under the national legislation, to all emergencies.
In addition, maritime emergencies, aeronautical emergencies, and nuclear and radiological emergencies shall be notified in accordance with the obligations under the relevant conventions and bilateral agreements.
Article 7 Mutual assistance
The Contracting Party requiring assistance in an emergency may request such assistance from the other Contracting Party or Parties. The Requesting Party shall submit to the Assisting Party the detailed information of the place, time, character and scale of the emergency. The Requesting Party shall also provide information on the kind of emergency teams and resources requested.
Each Contracting Party undertakes to provide the assistance that they assess possible to offer. The Contracting Party to whom an assistance request is submitted shall promptly decide whether or not it is in a position to render the assistance requested. It shall promptly indicate the scope and the terms of the assistance that can be rendered and inform the Requesting Party accordingly.
The Requesting Party shall notify the Assisting Party of the emergency response teams and resources accepted.
Article 8
Border crossing procedures
The Requesting Party, as well as the transit states, shall apply, within its national legislation and international obligations, the most simplified border crossing procedures possible to response teams of the Assisting Party and their emergency response resources. To this end, the response teams shall provide a certificate, issued by a competent authority of the Assisting Party, describing the mission and the composition of the team, along with a complete list of emergency response resources.
Each team member shall carry a document valid for travel abroad, as required by the Requesting Party or transit state. Members of the response team are permitted to wear their uniforms in the territory of the Requesting Party in accordance with the Requesting Party's national legislation.
If governmental or military personnel, aircraft, vessels and vehicles requiring a special entry and exit permit have been accepted to take part in a response operation within the territory of the Requesting Party, its relevant authority, as well as the relevant authority of a transit state, shall issue such a permit. The state border shall not be crossed before the necessary permit has been issued.
Article 9
Customs duties, other duties and taxes
The Contracting Parties shall apply their respective national legislation and international obligations as regards suspension of and exemption from customs duties, other duties and taxes for emergency response resources entering, transiting or exiting the territories of the Contracting Parties.
Article 10
Return of response teams and assistance resources
Upon completion of an emergency response operation the Assisting Party shall remove from the territory of the Requesting Party, unless otherwise agreed by the Contracting Parties, all of the response teams and their emergency response resources, with the exception of consumed, distributed, destroyed or lost emergency response resources.
Article 11
Operational command in the emergency area
Responsibility for operational command in the emergency area lies with the competent authorities of the Requesting Party, with the exception of such emergency areas that may be situated within the territory of another Contracting Party. The competent authorities of the Requesting Party shall manage and direct the activities of the response teams of Assisting Parties. The members of the response teams shall work (serve) in the territory of the Requesting Party in accordance with the labour (service) regulations of the Assisting Party.
Article 12
Resources and maintenance of the response teams
The response teams shall have the requisite amount of resources sufficient for independent operation in the emergency area for a minimum of 24 hours. The Requesting Party shall, if necessary, provide the response teams with additional emergency response resources, as well as any maintenance and other services required. Proper medical care, food and accommodation shall also be provided to the response teams as and when required.
Article 13 Costs
The cost of emergency operations in accordance with the present Agreement shall be met in accordance with the following:
If the Assisting Party so decides, the assistance can be rendered free of charge. Otherwise, the Requesting Party shall reimburse the Assisting Party the costs of the assistance provided.
The Requesting Party may withdraw its request at any time. However, the Assisting Party has the right to reimbursement of the costs already incurred.
The Assisting Party shall be prepared to submit to the Requesting Party the estimated costs of the assistance to be rendered before assistance is accepted.
The payments, if any, shall be effectuated through the channels and in accordance with existing procedures between the respective Contracting Parties or as otherwise agreed.
Article 14
Insurance and compensations
The Assisting Party shall, in accordance with its national legislation, adequately insure the members of its response team(s) as well as the assistance resources (not to be consumed or distributed) used in the emergency response operation. Costs related to insurance shall not be included in the general claims of costs.
Each Contracting Party waives all possible demands for compensation from any other Contracting Party for death, injury or other damages caused to the health of the members of its response teams, and for the damage to their personal property, or for the damage to the assistance resources if and when such death, injury or damage have occurred accidentally during an emergency response operation.
A Contracting Party has the right to claim compensation from another Contracting Party, if circumstances as mentioned above occur as a result of gross negligence or premeditation.
If a member of a response team of the Assisting Party, while carrying out duties relating to the implementation of the present Agreement, causes accidental harm to the personnel or damage to the property of a third party in the territory of the state of the Requesting Party, the latter shall compensate damages in accordance with the provisions of the national legislation applicable to the harm or damage caused by its own personnel.
Compensation paid by the Requesting Party to a third party for harm or damage caused intentionally or by gross negligence by the personnel of the Assisting Party shall be reimbursed by the latter.
Article 15 Use of information
Information received in connection with the application of this Agreement may be used according to the national legislation of each Contracting Party, as well as international obligations binding the States.
Article 16 Languages
All correspondence connected with the implementation of the present Agreement, shall be in either the English language, or in the official language of the Contracting Party with enclosure of a translation into the English language. During emergency operations the Requesting Parties shall make all efforts possible to provide the response teams with the appropriate interpretation.
Article 17 Settlement of disputes
Any disputes between the Contracting Parties concerning the interpretation or application of the present Agreement, shall be settled by negotiations.
Article 18 Depositary
Depositary for the present Agreement is the Ministry for Foreign Affairs of Sweden that shall send certified copies of the Agreement to all the Contracting Parties.
Article 19 Final provisions
The present Agreement is concluded for an unlimited period of time and shall enter into force on the thirtieth day following the receipt of the last written notification to the Depositary of the implementation by the Contracting Parties of the internal state procedures necessary for the entry into force of this Agreement.
Each Contracting Party may at any time denounce the present Agreement by directing a notification to the Depositary in written form six months before the supposed date of withdrawal.
Done at Moscow this 11th day of December 2008 in a single copy in the Finnish, Norwegian, Russian, Swedish and English languages, all texts being equally authentic. In case of divergencies of interpretation the English text shall prevail.
Avtale mellom regjeringane i den euroarktiske Barentsregionen
om samarbeid innan førebygging, beredskap og innsats retta mot krisesituasjonar Regjeringane i Republikken Finland, Kongeriket Noreg, Den russiske føderasjonen og Kongeriket Sverige, heretter omtala som avtalepartane,
– som merkjer seg det veletablerte internasjonale samarbeidet innan førebygging, beredskap og innsats retta mot krisesituasjonar, og som ønskjer å utvide samarbeidet for å leggje til rette for gjensidig assistanse i samband med naturlege eller menneskeskapte katastrofar eller andre krisesituasjonar i den euroarktiske Barentsregionen, mellom anna i form av hjelp til personar i naud;
– som understrekar at tidleg og effektiv varsling av krisesituasjonar på land, til sjøs eller på isen, og effektive rutinar for kommunikasjon og avgjerdstaking, er vesentlege føresetnader både for å yte og å ta imot assistanse;
– som er merksame på det veletablerte samarbeidet innan søk og redning ved sjøulukker og flyulukker og på bilaterale avtalar mellom avtalepartane på dette området;
– som er merksame på konvensjonen om tidleg varsling av atomulukker og konvensjonen om assistanse ved atomulukker og radiologiske naudsituasjonar, begge av 26. september 1986, og på bilaterale avtalar mellom avtalepartane på dette området;
– som viser til den aukande bruken av nordområda i samband med utvinning av naturressursar, transport og anna næringsverksemd og til vitskaplege og andre formål,
– som er merksame på at klimaskapte ulukker kan komme til å opptre hyppigare i nordområda;
– som er kjende med at det kan bli auka behov for tekniske og andre ressursar for å handtere ulike krisesituasjonar;
– som tek omsyn til at kortaste vegen til ressursar som er eigna til å setje inn i ein krisesituasjon, kan vere til ein nabostat, og som ønskjer å utvikle direkte grenseoverskridande samarbeid på lokalt og regionalt plan i den euroarktiske Barentsregionen i tilfelle ein krisesituasjon oppstår;
– som tek omsyn til dei fordelane avtalepartane kan ha av å utveksle informasjon og erfaringar om førebygging og handtering av krisesituasjonar og om måtar å avgrense og eliminere følgjene av slike situasjonar på, og av å drive felles opplæring og øvingar;
– som ønskjer å utvikle samarbeidet seg imellom i samsvar med sine respektive nasjonale lovverk, utan at det skal gå ut over eksisterande bilaterale eller multilaterale ordningar som dei er bundne av;
er blitt samde om følgjande:
Artikkel 1 Definisjonar
I samband med denne avtalen har følgjande uttrykk dei tydingane som går fram av avsnitta nedanfor:
Uttrykket krisesituasjon tyder ein eller fleire situasjonar, ofte farlege, som skuldast ei brå hending, og omfattar både mindre og større episodar og ulukker, til dømes trafikkulukker, episodar og ulukker i industrien, eksplosjonar, brannar, samanrasingar, jordskred, flaumar og andre menneskeskapte eller naturlege katastrofar som har medført eller kan medføre personskade, materiell skade eller skade på miljøet, og som krev omgåande tiltak. Uttrykket krisesituasjon tyder òg ein situasjon der personar er i naud eller er sakna, og som krev tiltak som organisert leiting og/eller redningsinnsats.
Uttrykket den euroarktiske Barentsregionen tyder det geografiske området som dekkjer desse regionale politisk-administrative einingane:
– i Finland: Lapplands län og Uleåborgs län – i Noreg: Nordland, Troms og Finnmark fylke
– i Russland: republikken Karelen, republikken Komi, Arkhangelsk oblast, Murmansk oblast og sjølvstyreområdet Nenets
– i Sverige: Norrbottens län og Västerbottens län Uttrykket kompetente statlege styresmakter tyder:
– i Finland: Innanriksministeriet – i Noreg: Justis- og politidepartementet
– i Russland: Ministeriet for sivilforsvar, krisesituasjonar og opprydding etter naturkatastrofar – i Sverige: Forsvarsministeriet
Uttrykket kompetente regionale og lokale styresmakter tyder dei styrande organa i kommunar, forbund av kommunar og samanslåtte lokalforvaltningsområde, i tillegg til fylkesstyresmaktene og dei statlege styresmaktene i regionale forvaltningsområde i den euroarktiske Barentsregionen som har mynde i spørsmål som fell innanfor verkeområdet for denne avtalen.
Uttrykket oppmodande part tyder den avtaleparten som ber om assistanse i ein krisesituasjon.
Uttrykket assisterande part tyder den avtaleparten som yter assistanse i ein krisesituasjon.
Uttrykket transittstat tyder ein stat der regjeringa er ein avtalepart, men som ikkje er den oppmodande eller den assisterande parten, når innsatsgrupper og innsatsressursar blir frakta via territoriet til denne staten, medrekna luftrom og/eller territorialfarvatn.
Uttrykka kriseinnsats og (krise-)innsatsoperasjonar tyder søk og redningsinnsats og andre aktivitetar i ein krisesituasjon, medrekna katastrofehjelp og annan assistanse, som blir sette i verk for å redde liv eller for å avgrense eller eliminere dei materielle følgjene og følgjene for miljøet.
Uttrykket innsatsgruppe tyder ei organisert spesialgruppe frå ein assisterande part som blir utpeikt til å utføre kriseinnsats og opererer under éin enkelt kommando.
Uttrykket kriseområde tyder det geografiske området i den euroarktiske Barentsregionen der ein krisesituasjon har oppstått, og der ein kriseinnsatsoperasjon blir sett i verk.
Uttrykka kriseinnsatsressursar eller assistanseressursar tyder utstyr, forsyningar, hjelpemateriell og anna materiell i tillegg til tenester som er relevante og forholdsmessige, og som synest nødvendige for å tryggje den konkrete kriseinnsatsoperasjonen.
Uttrykket felles handbok tyder eit dokument felleskomiteen har laga, som vist til i artikkel 4, og som inneheld operasjonell informasjon vedrørande førebygging, beredskap og innsats retta mot krisesituasjonar i den euroarktiske Barentsregionen.
Artikkel 2
Verkeområde for avtalen
Denne avtalen gjeld grenseoverskridande samarbeid innan førebygging, beredskap og innsats retta mot krisesituasjonar i den euroarktiske Barentsregionen, medrekna felles øvingar og opplæring, med sikte på å setje avtalepartane betre i stand til å yte rask og effektiv assistanse i kriseinnsatsoperasjonar.
Avtalepartane skal vidareutvikle tiltak og metodar som aukar effektiviteten i det internasjonale samarbeidet om førebygging, beredskap og innsats retta mot krisesituasjonar.
Artikkel 3
Ansvarsområde for dei kompetente styresmaktene
Dei kompetente statlege styresmaktene er ansvarlege for å handtere og samordne bruken av denne avtalen.
Dei kompetente regionale og lokale styresmaktene i kvar stat kan i samsvar med sine nasjonale lovverk, og så langt fullmaktene og midlane deira tillèt, gjere seg samde om gjennomføringa og utviklinga av samarbeidet etter denne avtalen. Desse styresmaktene skal sjølve svare for dei pliktene dei tek på seg på denne måten.
Artikkel 4 Felleskomité
Dei kompetente statlege styresmaktene hos avtalepartane skal opprette ein felleskomité for bruken av denne avtalen og utpeike representantar til komiteen. Leiarvervet i komiteen skal gå på omgang mellom avtalepartane i alfabetisk rekkjefølgje, og det skal skiftast leiar éin gong i året. Felleskomiteen skal møtast årleg eller når det er nødvendig for å planleggje eller samordne samarbeidet og for å evaluere bruken av denne avtalen.
Felleskomiteen skal mellom anna ta initiativ til og delta i planlegging av øvingar og felles opplæring, oppdatere felleshandboka og organisere utveksling av ekspertar.
Artikkel 5
Kontaktpunkt og felles handbok
Dei kompetente styresmaktene i kvar stat skal utpeike kontaktpunkt for gjennomføringa av samarbeidet etter denne avtalen, mellom anna døgnopne kontaktpunkt for melding og formidling av oppmodingar om assistanse i ein krisesituasjon.
Avtalepartane skal informere kvarandre om sine kompetente statlege, regionale og lokale styresmakter og dei utpeika kontaktpunkta, og dei skal gje kvarandre alle relevante opplysningar som gjeld kriseinnsatsressursar og korleis desse ressursane er organiserte og fungerer. Desse opplysningane skal samlast i ei felles handbok. Avtalepartane skal informere kvarandre gjennom felleskomiteen (sjå artikkel 4) om alle relevante endringar i desse opplysningane.
Artikkel 6
Melding om krisesituasjonar
Avtalepartane skal omgåande og gjennom dei kanalane som er fastsette i artikkel 5 i denne avtalen, melde frå til kvarandre om krisesituasjonar på kvar sine territorium som har eller kan få negative følgjer for befolkninga og territoriet til dei andre avtalepartane. Meldinga skal innehalde opplysningar om kva krisesituasjonen går ut på og kvar han utspelar seg, om tiltak som er eller vil bli sette i verk i og utanfor kriseområdet, og om eventuelle andre relevante omstende. Vidare skal det informerast slik situasjonen tilseier etter kvart som han utviklar seg.
Avtalepartane kan melde frå til kvarandre om krisesituasjonar som skaper utbreidd uro blant publikum, eller som ein trur kan komme til å gjere det. Ein avtalepart kan òg be om opplysningar frå ein annan avtalepart om krisesituasjonar som ein veit eller trur har oppstått, men det er opp til den sistnemnde parten å svare på slik oppmoding.
Melding etter denne avtalen skal så langt nasjonalt lovverk krev det, gjelde for alle krisesituasjonar.
Vidare skal det, i samsvar med krava i relevante konvensjonar og bilaterale avtalar, meldast frå om krisesituasjonar til havs og i luftfarten, og om kjernefysiske og radiologiske krisesituasjonar.
Artikkel 7 Gjensidig assistanse
Avtaleparten som treng assistanse i ein krisesituasjon, kan oppmode den andre avtaleparten eller dei andre avtalepartane om det. Den oppmodande parten skal gje den assisterande parten utførlege opplysningar om kvar og når krisesituasjonen har oppstått, og om arten og omfanget av situasjonen. Den oppmodande parten skal òg gje opplysningar om kva slag innsatsgrupper og ressursar det blir oppmoda om.
Kvar avtalepart pliktar å yte den assistansen han ser seg i stand til å tilby. Den avtaleparten oppmodinga om assistanse er retta til, skal omgåande avgjere om han er i stand til å yte den assistansen det er oppmoda om. Han skal omgåande slå fast i kva omfang og på kva vilkår assistanse kan ytast, og informere den hjelpesøkjande parten tilsvarande.
Den oppmodande parten skal melde frå til den assisterande parten om kva kriseinnsatsgrupper og ressursar han vil ta imot.
Artikkel 8
Prosedyrar ved grensekryssing
Både den oppmodande parten og transittstatane skal, i samsvar med eigne lovverk og internasjonale reglar som dei er bundne av, ta i bruk dei mest forenkla prosedyrane dei kan når innsatsgrupper frå den assisterande parten, og kriseinnsatsressursane deira, skal krysse grensene. For å leggje til rette for dette skal innsatsgruppene leggje fram eit sertifikat utskrive av den kompetente styresmakta hos den assisterande parten som fortel kva slag oppdrag gruppa skal utføre, og korleis ho er samansett, saman med ei fullstendig liste over kriseinnsatsressursane.
Kvar medlem av gruppa skal bere eit dokument som er gyldig ved utanlandsreiser, og som oppfyller dei krava den oppmodande parten eller transittstaten stiller. Medlemmer av innsatsgruppa kan bere eigne uniformer på territoriet til den oppmodande parten i samsvar med det nasjonale lovverket hos denne parten.
Dersom statlege eller militære mannskap, luftfartøy, skip og køyretøy som det krevst særskilt innreise- og utreiseløyve for, er godtekne til å ta del i ein innsatsoperasjon innanfor territoriet til den oppmodande parten, skal den aktuelle styresmakta hos den sistnemnde parten, og den aktuelle styresmakta hos ein transittstat, skrive ut slikt løyve. Statsgrensa skal ikkje kryssast før nødvendig løyve er utskrive.
Artikkel 9
Toll, andre avgifter og skattar
Avtalepartane skal rette seg etter sine eigne lovverk og internasjonale reglar som dei er bundne av med omsyn til oppheving av og fritak frå tollavgifter, andre avgifter og skattar på kriseinnsatsressursar som blir frakta inn på, i transitt via eller ut av territoria til avtalepartane.
Artikkel 10
Tilbakeføring av innsatsgrupper og hjelperessursar
Når ein kriseinnsatsoperasjon er utført, skal den assisterande parten, med mindre avtalepartane blir samde om anna, trekkje alle innsatsgruppene og kriseinnsatsressursane deira, med unntak av kriseinnsatsressursar som er forbrukte, utdelte, øydelagde eller tapte, tilbake frå territoriet til den oppmodande parten.
Artikkel 11
Operasjonskommando i kriseområdet
Dei kompetente styresmaktene hos den oppmodande parten er ansvarlege for operasjonskommandoen i kriseområdet, med unntak av kriseområde som ligg innanfor territoriet til ein annan avtalepart. Dei kompetente styresmaktene hos den oppmodande parten skal leie dei aktivitetane innsatsgruppene frå dei assisterande partane driv. Medlemmene av innsatsgruppene skal arbeide (tenestegjere) på territoriet til den oppmodande parten i samsvar med arbeidsvedtektene (tenestevedtektene) hos assistanseparten.
Artikkel 12
Ressursar og vedlikehald av innsatsgruppene
Innsatsgruppene skal ha dei ressursane dei treng for å operere sjølvstendig i kriseområdet i minst 24 timar. Den oppmodande parten skal om nødvendig forsyne innsatsgruppene med ekstra kriseinnsatsressursar og med dei vedlikehaldstenester og andre tenester det måtte vere bruk for. Etter behov skal innsatsgruppene dessutan tilbydast tilstrekkeleg medisinsk pleie, mat og innkvartering.
Artikkel 13 Utgifter
Utgiftene med kriseinnsatsoperasjonar i samsvar med denne avtalen skal dekkjast etter desse reglane:
Dersom den assisterande parten vel det, kan assistansen ytast gratis. Elles skal den oppmodande parten refundere utgiftene med den assistansen som er ytt.
Den oppmodande parten kan når som helst trekkje oppmodinga tilbake. Då har den assisterande parten likevel rett til å få refundert dei utgiftene han alt har hatt.
Den assisterande parten skal kunne gje den oppmodande parten eit kostnadsoverslag for den aktuelle assistansen før det blir takka ja til assistansen.
Eventuelle betalingar skal utførast via dei kanalane og i samsvar med dei prosedyrane som ligg føre mellom dei respektive avtalepartane, eller slik det elles blir avtala.
Artikkel 14
Forsikring og erstatning
Den assisterande parten skal i samsvar med sitt eige lovverk teikne tilstrekkeleg forsikring for medlemmene av den eller dei innsatsgruppene han stiller, og for dei assistanseressursane som skal brukast i kriseinnsatsoperasjonen (og som ikkje skal forbrukast eller utdelast). Utgifter til forsikring skal ikkje krevjast refunderte.
Kvar avtalepart skal avstå frå å krevje erstatning frå ein annan avtalepart for død, lekamsskade eller annan helseskade som rammar medlemmene av dei innsatsgruppene han stiller, og for skade på dei personlege eigedelane deira, eller for skade på assistanseressursane, når slik død, lekamsskade eller materiell skade skuldast ei ulukke under ein kriseinnsatsoperasjon.
Ein avtalepart kan krevje erstatning frå ein annan avtalepart dersom omstende som nemnt ovanfor følgjer av at det er handla grovt aktlaust eller med overlegg.
Dersom ein medlem av ei innsatsgruppe frå den assisterande parten, som utfører oppgåver i samband med gjennomføringa av denne avtalen, uforvarande gjer skade på ein tredjeparts personell eller eigedom på statsterritoriet til den oppmodande parten, skal den sistnemnde erstatte skaden i samsvar med dei føresegnene i det nasjonale lovverket som gjeld for skade som hans eige personell valdar.
Erstatning som den oppmodande parten betaler ein tredjepart for skade som personell frå den assisterande parten har valda med forsett eller ved grov aktløyse, skal den sistnemnde refundere.
Artikkel 15 Bruk av opplysningar
Opplysningar som blir mottekne i samband med bruken av denne avtalen, kan nyttast i samsvar med kvar avtaleparts nasjonale lovverk og internasjonale reglar som partane er bundne av.
Artikkel 16 Språk
All brevveksling i samband med gjennomføringa av denne avtalen skal vere på engelsk, eller på det offisielle språket til avtaleparten med engelsk omsetjing vedlagd. Under kriseoperasjonar skal dei oppmodande partane gjere det dei kan for å sikre at innsatsgruppene får den rette tolkinga.
Artikkel 17 Tvisteløysing
Tvistar mellom avtalepartane om tolkinga av denne avtalen skal løysast gjennom forhandlingar.
Artikkel 18 Depositar
Depositar for denne avtalen er Utanriksministeriet i Sverige, som skal sende rettkjende kopiar av avtalen til alle avtalepartane.
Artikkel 19 Sluttføresegner
Denne avtalen er utan tidsavgrensing og tek til å gjelde den trettiande dagen etter at den siste skriftlege meldinga til depositaren om at avtalepartane har gjennomført dei nasjonale prosedyrane som krevst for at avtalen skal tre i kraft, er motteken.
Kvar avtalepart kan når som helst seie opp denne avtalen ved å sende ei skriftleg melding til depositaren seks månader før den tiltenkte oppseiingsdatoen.
Utferda i Moskva den 11. desember 2008 i eitt eksemplar på kvart av språka finsk, norsk, russisk, svensk og engelsk, som alle gjeld likt. Ved tolkingsavvik skal den engelske teksten gjelde.
8. des. 2009 nr. 47
Overenskomst mellom Norge og Malawi til unngåelse av dobbeltbeskatning
I henhold til kgl.res. av 6. mars 2009 ble overenskomsten undertegnet 8. desember 2009. Beslutning om ikraftsettelse av overenskomsten ble gitt ved kgl.res. av 17. desember 2010. Avtalen trådte i kraft 10. desember 2012 etter noteveksling.
Det vises til Prop.114 S (2009–2010), Innst.256 S (2009–2010) og til vedtak i Stortinget 25. mai 2010.
Agreement between the Kingdom of Norway and the Republic of Malawi for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
The Government of the Kingdom of Norway and the Government of the Republic of Malawi, desiring to conclude an Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to taxes on income,
have agreed as follows:
Article 1 Persons Covered
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
Article 2 Taxes Covered
1. This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its political subdivisions, irrespective of the manner in which they are levied.
2. There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property.
3. The existing taxes to which the Agreement shall apply are in particular:
a) in the case of Malawi:
i. the income tax;
ii. the fringe benefits tax;
(hereinafter referred to as «Malawi tax»); and b) in the case of Norway:
i. the tax on income;
ii. the tax on remuneration to non-resident artistes etc.;
(hereinafter referred to as «Norwegian tax»).
4. The Agreement shall apply also to any identical or substantially similar taxes which are imposed by either Contracting State after the date of signature of the Agreement 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 which have been made in their respective taxation laws.
Article 3 General Definitions
1. For the purpose of this Agreement, unless the context otherwise requires:
a) the term «Malawi» means the Republic of Malawi and includes all the territory comprising of Malawi in accordance with the Constitution of the Republic of Malawi; and
b) the term «Norway» means the Kingdom of Norway, and includes the land territory, internal waters and the territorial sea; the term does not comprise Svalbard, Jan Mayen and the Norwegian dependencies («biland»);
c) the terms «a Contracting State» and «the other Contracting State» mean Malawi or Norway, as the context requires;
d) the term «company» means any body corporate or any entity which is treated as a body corporate for tax purposes;
e) the term «competent authority» means:
i. in Malawi, the Commissioner General of the Malawi Revenue Authority or his authorized representative; and
ii. in Norway, the Minister of Finance or the Minister's authorised representative;
f) the term «enterprise» applies to 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, aircraft or rail or road transport vehicle operated by an enterprise of a Contracting State, except when the ship, aircraft or rail or road transport vehicle is operated solely between places in the other Contracting State;
i) the term «national», in relation to a Contracting State, means:
i. any individual possessing the nationality of a Contracting State;
ii. any legal person, partnership or association deriving its status as such from the laws in force in that Contracting State; and
j) the term «person» includes an individual, an estate, a trust, a company and any other body of persons which is treated as an entity for tax purposes;
k) the term «business» includes the performance of professional services and of other activities of an independent character.
2. As regards the application of the provisions of the Agreement at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has at that time under the law of that State for the purposes of the taxes to which the Agreement 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 Agreement, 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 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 from sources in that State.
2. 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 (center of vital interests);
b) if the State in which he has his center of vital interests cannot be determined, or if he has not 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.
3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall settle the question by mutual agreement.
Article 5
Permanent Establishment
1. For the purposes of this Agreement, 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;
f) a mine, an oil or gas well, a quarry or any other place of extraction or exploitation of natural resources; and
g) an installation or structure used for the exploration of natural resources.
3. The term «permanent establishment» also encompasses a building site, a construction, assembly or installation project or any supervisory or consultancy activity in connection with such site or project, but only where such site, project or activity lasts for a period of more than six months.
4. Notwithstanding the provisions of paragraphs 1, 2 and 3, where an enterprise of a Contracting State performs services in the other Contracting State
a) through an individual who is present in that other State during 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 services in that other State through an individual, or
b) during a period or periods exceeding in the aggregate 183 days in any twelve month period, and these services are performed for the same project or connected projects through one or more individuals who are performing services in that State or are present in that State for the purpose of performing such services,
these services shall be deemed to be performed through a permanent establishment that the enterprise has in that other State, unless these activities 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.
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 or display 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 processing by another enterprise;
c) the maintenance of stock of goods or merchandise belonging to the enterprise solely for the purpose of storage or display;
d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or for 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; and
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (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 in the name 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 of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other 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. Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to reinsurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that State of insures risks situated therein through an employee or through a person other than an agent of an independent status to whom paragraph 7 applies.
9. The fact that a accompany 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 of 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, boats 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 enterprise.
Article 7 Business Profits
1. The 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 of the enterprise may be taxed in the other state but only so much of them as is attributed to that permanent establishment.
2. Subject to the provisions of paragraphs 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.
3. In the determination of the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purpose of the business of the permanent establishment including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere.
4. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.
5. For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is a good and sufficient reason to the contrary.
6. Where profits include in terms of income which are dealt with separately in other Articles of this Agreement, then the provisions of those Articles shall not be affected by the provisions of this Article.
Article 8
International Transport
1. Profits of an enterprise of a Contracting State from the operation of ships, aircraft or rail or road transport vehicles in international traffic shall be taxable only in that state.
2. For the purposes of this Article, profits from the operation of ships, aircraft or rail or road transport vehicles in international traffic shall include:
a) in the case of ships or aircraft, profits derived from the rental on a bare boat basis of ships or aircraft used in international traffic; and
b) in the case of rail or road transport vehicles, profits derived from the rental of rail or road transport vehicles used in international traffic,
if such profits are incidental to the profits to which the provisions of paragraph 1 apply.
3. Profits of an enterprise of a Contracting State from the use or rental of containers (including trailers, barges, and related equipment for the transport of containers) used for the transport in international traffic of goods or merchandise shall be taxable only in that state.
4. The provisions of paragraphs 1, 2 and 3 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.
5. The provisions of paragraphs 1, 2, 3 and 4 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 the Scandinavian Airlines System (SAS), are in proportion to its share in that organisation.
Article 9
Associated Enterprises
1. Where:a) an enterprise of a Contracting State participates directly or indirectly in the management, control of 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 may make an appropriate adjustment to the amount of the tax charged therein on those profits, if that State considers the adjustment justified. In determining such adjustment, due regard shall be had to the other provisions of this Agreement and the competent authorities of the Contracting States shall if necessary consult each other.
Article 10 Dividends
1. Dividends arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such dividends 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:
a) 5 per cent of the gross amount of the dividends if the beneficial owner is a company (other than a partnership) which holds directly at least 10 per cent of the capital of the company paying the dividends;
b) 15 per cent of the gross amount of the dividends in all other cases.
This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
3. 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;
iii. the Norwegian Investment Fund for Developing Countries (Norfund); and
iv. 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 Malawi:
i. the Reserve Bank of Malawi;
ii. a statutory body or any institution wholly or mainly owned by the Government of Malawi 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 participating in profits (not being debt-claims), as well as income from other corporate rights which 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 income from arrangements carrying the right to participate in profits to the extent so characterised under the laws of the Contracting State in which the income arises.
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 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 undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.
Article 11 Interest
1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such interest may also be taxed in the State in which it arises and according to the laws of that State, but if the recipient is the beneficial owner of the interest, tax so charged shall not exceed 10 percent of the gross amount of the interest.
3. Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State shall be exempt from tax in that State if it is derived and beneficially owned by the Government of a Contracting 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;
iii. the Norwegian Investment Fund for Developing Countries (Norfund);
iv. the Norwegian Guarantee Institute for Export Credits and Eksportfinans AS, but only insofar as the loan or interest is guaranteed or insured by the Government of Norway or its political subdivisions or local authorities; and
v. 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 Malawi:
i. the Reserve Bank of Malawi;
ii. a statutory body or any institution wholly or mainly owned by the Government of Malawi as may be agreed from time to time between the competent authorities of the Contracting States.
4. The term «interest» as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article.
5. The provisions of paragraphs 1 and 2 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.
6. Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State.
Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the indebtedness on which the interest is paid was incurred, such interest shall be deemed to arise in the State in which the permanent establishment is situated.
7. 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, having regard to the debt-claim for which it is paid, exceeds 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 Agreement.
Article 12 Royalties
1. Royalties arising in a Contracting State and paid to a resident of the other State may be taxed in that State.
2. However, such royalties may also be taxed in the Contracting State in which they arise, and according to the laws of that State, but if the recipient who is a resident of the other State beneficially owns the royalties, the tax so charged shall not exceed 5 per cent of the gross amount of the royalties.
3. 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 cinematography films and films, tapes or discs for radio or television broadcasting), any patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 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.
5. Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that State.
Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment with which the right or property in respect of which the royalties are paid is effectively connected, and such royalties are borne by such permanent establishment, then such royalties shall be deemed to arise in the State in which the permanent establishment is situated.
6. 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, having regard to the use, right or information for which they are paid, exceeds 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 Agreement.
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 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.
3. Gains of an enterprise of a Contracting State from the alienation of ships, aircraft or rail or road transport vehicles operated in international traffic or movable property pertaining to the operation of such ships, aircraft or rail or road transport vehicles, shall be taxable only in that State.
4. Gains derived by an enterprise of a Contracting State from the alienation of containers (including trailers, barges, and related equipment for the transport of containers) used for the transport in international traffic of goods or merchandise shall be taxable only in that State.
5. 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
