DT18051 - DT: Sweden: double taxation agreement, Article 2: Taxes covered
(1) The taxes which are the subject of this Convention are:
(a) in the United Kingdom of Great Britain and Northern Ireland:
(i) the income tax;
(ii) the corporation tax;
(iii) the capital gains tax;
(iv) the petroleum revenue tax; and
(v) the development land tax;(hereinafter referred to as
`United Kingdom tax`);
(b) in the case of Sweden:
(i) the State income tax (statlig inkomstskatt), including
sailors' tax (sjomansskatt) and coupon tax (kupongskatt);
(ii) the tax on undistributed profits of companies
(ersattningsskatt);
(iii) the tax on distributed income of companies
(utskiftningsskatt);
(iv) the tax on public entertainers (bevillningsavgift for
vissa offentliga forestallningar);
(v) the communal income tax (kommunal inkomstskatt);
(hereinafter referred to as `Swedish tax`).
(2) This Convention shall also apply to any identical or substantially similar taxes which are imposed by either Contracting State after the date of signature of this Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of substantial changes which have been made in their respective taxation laws.
