Artikel 3

1. For the purposes of this Agreement, the terms “company resident in Sweden” and “company resident in Aruba” mean any company, which under the laws of that Party is liable to tax therein by reason of its domicile, residence, place of management or any other criterion of a similar nature. The terms “company resident in Sweden” and “company resident in Aruba” do not include any company which is liable to tax in that Party in respect only of income from sources in that Party.
2. Where by reason of the provisions of paragraph 1 a company is a resident of both Contracting Parties, the competent authorities of the Contracting Parties shall endeavour to settle the question by mutual agreement.