3 The term “dividends” used in this article refers to income from shares, mining shares, founding shares or other rights other than claims on profits and products subject to the same tax treatment as the proceeds of the shares, according to the laws of the state where distribution is steep. Agreement between the Government of the Russian Federation and the Government of the Republic of Albania to avoid double taxation on income tax and capital insurance In addition, Sweden has bilateral or multilateral social security agreements with the countries listed below. This request concerns the implementation, in Irish legislation, of a comprehensive agreement with the Swedish Royal Government with the Swedish Royal Government to avoid double taxation of income and capital. The agreement was signed on behalf of the Irish Government, but before entering into force, each party must ensure that the necessary measures have been taken in accordance with the legislation of its own country to implement it. 2 The agreement also applies to all identical or similar taxes collected after the date of signing of the agreement, in addition to the taxes covered in paragraph 1 or in its place. The competent authorities of the contracting states inform each other of the substantial changes made to their respective tax laws. MEPs will find the text of the agreement for the draft regulation. On the Irish side, the most important provision to avoid double taxation in the convention is the so-called “credit system” of discharge. It provides, on the whole, that if double taxation and the Convention are in progress and are not abolished by limiting the right to taxation to a particular country, the tax levied by Sweden on income from Swedish sources is granted in credit to the tax collected by Ireland on the same income.
On the Swedish side, the corresponding provision of the agreement is based mainly on the “exempt system” of the exemption. This means that Sweden exempts this income from Swedish tax if, under the agreement, income from Irish sources remains taxable in both Ireland and Sweden. However, the “credit system” of the landfill is used for certain dividends of Irish companies, in accordance with Article 23. 2 The imposition of a stable establishment that a firm of one contracting state has in the other contracting state is not perceived less favourably in that other state than the taxation applied to the enterprises of that other state carrying out the same activities. 3 When a contracting state requests information under this section, the other State party endeavours to obtain the information referred to in the same way as if it were its own taxation, whereas the other state does not need that information at that time. At the express request of the competent authority of a State Party, the competent authority of the other State Party endeavours to transmit, under this article, information such as the filing of witnesses and copies of original unprocessed documents (including books, documents, declarations, accounts or documents) to the extent that such documents and documents may be collected in accordance with the laws and administrative practices of that other state with respect to its own taxes.