Art. 27 Verdrag tussen het Koninkrijk der Nederlanden en het Koninkrijk Zweden tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en het voorkomen van het ontduiken en ontwijken van belasting

1. Notwithstanding the other provisions of this Convention, a benefit under this Convention shall not be granted in respect of an item of income if it is reasonable to conclude, having regard to all relevant facts and circumstances, that obtaining that benefit was one of the principal purposes of any arrangement or transaction that resulted directly or indirectly in that benefit, unless it is established that granting that benefit in these circumstances would be in accordance with the object and purpose of the relevant provisions of this Convention. 2. Where a benefit under this Convention is denied to a person under paragraph 1, the competent authority of the Contracting State that would otherwise have granted this benefit shall nevertheless treat that person as being entitled to this benefit, or to different benefits with respect to a specific item of income, if such competent authority, upon request from that person and after consideration of the relevant facts and circumstances, determines that such benefits would have been granted in the absence of the transaction or arrangement referred to in paragraph 1. The competent authority of the Contracting State to which the request has been made shall consult with the competent authority of the other State before rejecting a request made under this paragraph by a resident of that other State. 3. Notwithstanding any other provisions of this Convention, where a company that is a resident of a Contracting State derives its income primarily from other States from shipping or financial activities, or from being the headquarters or co-ordination centre for, or from being an entity providing administrative services or other support to, a group of companies which carry on business primarily in other States; and under a preferential regime, such income bears a tax lower than 60 per cent of the tax that is borne by income from similar activities carried out within that State or by income from being the headquarters or co-ordination centre for, or from being an entity providing administrative services or other support to, a group of companies which carry on business in that State, as the case may be, any provisions of this Convention conferring an exemption or a reduction of tax shall not apply to the income of such company and the provisions of paragraph 2 of Article 10 and Article 21 shall not apply to the dividends paid by such company.

Entitlement to benefits

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