DT18006 - Particular agreements: Sweden: Employments

Condition (a) in Article 15(2) of the agreement (providing for exemption for a resident of one country from the other country's tax on remuneration from an employment exercised in the other country) refers to a period `not exceeding in the aggregate 183 days within any period of twelve months' and not, as in most agreements, to `within the fiscal year concerned' (see DT220).