Convention between the Kingdom of Sweden and the Republic of Chile for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital The Kingdom of Sweden and the Republic of Chile, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital; Have agreed as follows: CHAPTER I SCOPE OF THE CONVENTION Persons covered This Convention shall apply to persons who are residents of one or both of the Contracting States. Taxes covered 1. This Convention shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation. The existing taxes to which the Convention shall apply are, in particular: (a) in Chile, the taxes imposed under the Income Tax Act, (" Ley sobre Impuesto a la Renta ") (hereinafter referred to as " Chilean tax "); and (b) in Sweden, (i) the national income tax (" den statliga inkomstskatten "); (ii) the withholding tax on dividends (" kupongskatten "); (iii) the income tax on non-residents (" den särskilda inkomstskatten för utomlands bosatta "); (iv) the income tax on non-resident artistes and athletes (" den särskilda inkomstskatten för utomlands bosatta artister m.fl. "); (v) the municipal income tax (" den kommunala inkomstskatten "); and