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India - Sweden Tax Treaty (as amended by 2013 protocol) — Orbitax Tax Hub

Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.


Taxes Covered

(1) This Convention shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its political sub-divisions or local authorities, irrespective of the manner in which they are levied.

(2) There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, 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 this Convention shall apply are in particular:

  • (a) in India:
    • (i) the income-tax, including any surcharge thereon; and
    • (ii) the tax on capital (the wealth-tax);
  • (hereinafter referred to as 'Indian tax');
  • (b) in Sweden:
    • (i) the income-tax, including the national income-tax (den statliga inkomstskatten), including the tax on employees at sea (sjomansskatten) and the withholding tax on dividends (kupongskatten);
    • (ii) the income-tax on non-residents (den sarskMa inkomstskatten for utomlands bosatta);
    • (iii) the income-tax on non-resident artistes and athletes (den sarskMa inkomstskatten for utomlands bosatta artister ml);
    • (iv) the municipal income-tax (den kommunala inkomstskatten);
    • (iv) the tax on means intended for expansion purposes (expansionsmedelsskatt); and
    • (v) the net wealth-tax;
  • (hereinafter referred to as 'Swedish tax').

(4) The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes referred to in paragraph (3). The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws.