TREATIES " Corporation." Citizen of one State not residing in either. Swedish tax on 4. The provisions of Swedish divided estates. law concerning the taxation of the undivided estates of deceased persons shall not apply where the beneficiaries are directly liable to taxation in the United States of America. "Life annuites." 5. The term "life annuities" re- Ate, p. 17. ferred to in Article X of this Con- vention means a stated sum pay- able periodically at stated times during life, or during a specified number of years, under an obliga- tion to make the payments in con- sideration of a gross sum paid for such obligation. wedish "fes t." 6. The Swedish so-called "fees tax" (bevillningsavgift for vissa of- fentliga forestillningar) based on gross income in so far as it affects such individuals as actors, artists, musicians and professional ath- letes shall be deemed to be an in- Aaf, p. 1767. come tax for the purposes of Arti- cle XIV (a). Taxes deducted The credit for taxes provided in from dividends and interest. Article XIV shall have no applica- tion to taxes deducted at the 2. The term "corporation" inc1ud e s associations, joint- stock companies, and insurance companies. 3. A citizen of one of the contracting States not residing in either shall be deemed, for the purpose of this Convention, to be a resident of the contracting State of which he is a citizen. When doubt arises with respect to residence or with respect to the taxable status of corporations or other entities, the competent authorities of the two contracting States may settle the question by mutual agreement. 2. Uttrycket "bolag" inbegriper foreningar, aktiebolag och f6r- sakringsbolag. 3. En medborgare i en av de avtalslutande staterna, som ej bor i nagon av dessa stater, skall vid tillampning av detta avtal anses bo i den stat, vars medborgare han ar. I handelse av tvivelsmAl rorande fragan om var en person skall anses vara boende eller om var bolag eller andra juridiska per- soner i beskattningsavseende sko- la anses hora hemma, ma veder- borande myndigheter i de bada avtalslutande staterna trAffa avgo- rande genom imsesidig 6veren- skommelse. 4. F6reskrifterna i svensk lag- stiftning rorande beskattning av oskifta d6dsbon skola ej aga till- liampning dar d6dsbodelagarna aro direkt skattskyldiga i Amerikas F6renta Stater. 5. Uttrycket "livranta" i artikel X avser viss faststalld summa, som enligt given farbindelse utbe- talas periodiskt pa bestamda tid- punkter under livstid eller visst angivet antal ar sasom vederlag for gjorda inbetalningar. 6. De svenska bevillningsavgif- terna for vissa offentliga forestall- ningar, utgaende A bruttoinkomst for artister, musiker och profes- sionella idrottsmain, m.fl . skola vid tillampning av artikel XIV (a) anses vara skatter a inkomst. Avdraget for skatter enligt arti- kel XIV skall icke aga tilliampning a s/dan skatt Autdelning eller ran- 1776 [64 STAT.
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