54 STAT.] SWEDEN-DOUBLE TAXATION-MAR . 23, 1939 Article XI Artikd XI (a) Compensation for labor or personal services, including the practice of the liberal professions, shall be taxable only in the con- tracting State in which such ser- vices are rendered. (b) The provisions of paragraph (a) are, however, subject to the following exceptions: A resident of Sweden shall be exempt from United States tax upon compensation for labor or personal services performed within the United States of America if he falls within either of the following classifications: 1. He is temporarily present within the United States of America for a period or periods not exceeding a total of one hundred eighty days during the taxable year and his compensa- tion is received for labor or per- sonal services performed as an employee of, or under contract with, a resident or corporation or other entity of Sweden; or 2. He is temporarily present in the United States of America for a period or periods not ex- ceeding a total of ninety days during the taxable year and the compensation received for such services does not exceed $3,000.00 in the aggregate. In such cases Sweden reserves the right to the taxation of such income. (c) The provisions of para- graph (b) of this Article shall apply, mutatis mutandis, to a resident of the United States of America deriving compensation for personal services performed within Sweden. (d) The provisions of para- graphs (b) and (c) of this Article shall have no application to the (a) Ersattning for personligt arbete, ut6vning av fria yrken inbegripen, skall beskattas allenast i den av de avtalslutande staterna, dar arbetet utforts. (b) Fran bestammelserna i (a) skola emellertid galla foljande undantag: I Sverige boende person skall vara fritagen frAn skatt till Ameri- kas F6renta Stater vad angar ersattning for personligt arbete, som utforts inom Forenta Sta- terna, savitt nAgon av foljande forutsattningar foreligger: (1) om han tillfalligtvis vistas i Amerikas Forenta Stater under tidrymd eller tidrymder, sammanlagt icke 6verstigande 180 dagar under beskattnings- aret, och ersattningen upp- burits pa grund av anstillning hos eller avtal med fysisk eller juridisk person i Sverige, eller (2) om han tillfalligtvis vistas i Forenta Staterna under tidrymd eller tidrymder, sammanlagt icke 6verstigande 90 dagar under beskattnings- aret, och ersattningen samman- lagt icke Bverstiger 3.000 dollars. I anforda fall forbehaller sig Sverige ritt till beskattning av inkomsten. (c) I (b) av denna artikel angivna regler skola, mutatis mu- tandis, gAlla aven f6r i Forenta Staterna boende person, som Atnjuter ersittning for i Sverige utf6rt personligt arbete. Compensation for personal services. Exceptions; resident of Sweden. Resident of U. s. A . (d) Foreskrifterna i (b) och of.IEa.t%.s, (c) av denna artikel skola icke aga tillampning a skadespelare, ar- 1765
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