SFS 2013:376 Lag om avtal mellan Sverige och Panama om utbyte av upplysningar i skatteärenden

Källa Regeringskansliets rättsdatabaser m.fl.

<div><style type="text/css">             </style> <div id="page1-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 1 Svensk f�rfattningssamling Lag om avtal mellan Sverige och Panama om utbyte av upplysningar i skatte�renden; utf�rdad den 30 maj 2013. Enligt riksdagens beslut 1 f�reskrivs f�ljande. Det avtal om utbyte av upplysningar i skatte�renden som Konungariket Sveriges regering och Republiken Panamas regering undertecknade den 12 november 2012 ska g�lla som lag h�r i landet. Avtalet �r avfattat p� svenska, spanska och engelska. Den svenska och engelska texten framg�r av bilaga till denna lag. 1. Denna lag tr�der i kraft den dag regeringen best�mmer. 2. Denna lag ska till�mpas f�r beskattnings�r som b�rjar den dag d� lagen tr�der i kraft eller senare eller, om beskattnings�r saknas, p� skatt som tas ut den dag d� lagen tr�der i kraft eller senare. I �renden som utg�r skattebrotts- �renden enligt avtalet ska lagen emellertid till�mpas fr�n och med ikraft- tr�dandet. P� regeringens v�gnar FREDRIK REINFELDT ANDERS BORG (Finansdepartementet) 1 Prop. 2012/13:88, bet. 2012/13:SkU27, rskr. 2012/13:238. SFS 2013:376 Utkom fr�n trycket den 10 juni 2013 </div> <div id="page2-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 2 SFS 2013:376 AVTAL MELLAN KONUNGARIKET SVE- RIGES REGERING OCH REPUBLIKEN PA- NAMAS REGERING OM UTBYTE AV UPPLYSNINGAR I SKATTE�RENDEN Konungariket Sveriges regering och Republi- ken Panamas regering, som �nskar ing� ett av- tal om utbyte av upplysningar i skatte�renden, har kommit �verens om f�ljande: Artikel 1 Avtalets syfte och till�mpningsomr�de 1. De beh�riga myndigheterna i de avtals- slutande parterna ska bitr�da varandra med handr�ckning genom utbyte av upplysningar som kan antas vara relevanta vid administra- tion och verkst�llighet av de avtalsslutande parternas interna lagstiftning avseende skatter som omfattas av detta avtal. S�dana upplys- ningar inbegriper upplysningar som kan antas vara relevanta f�r fastst�llande, beskattning och uppb�rd av s�dana skatter, f�r indrivning och andra exekutiva �tg�rder betr�ffande skattefordringar eller f�r utredning eller �tal i skatte�renden. Upplysningarna ska utbytas i enlighet med best�mmelserna i detta avtal och ska h�llas hemliga p� s�tt som anges i artikel 7. De r�ttig- heter som tillkommer personer enligt den an- modade partens lagstiftning eller administra- tiva praxis f�rblir till�mpliga i den utstr�ckning de inte otillb�rligt hindrar eller f�rdr�jer ett ef- fektivt utbyte av upplysningar. 2. Detta avtal ska inte p�verka till�mpningen i de avtalsslutande parterna av best�mmelserna om �msesidig r�ttslig hj�lp i brottm�l. AGREEMENT BETWEEN THE GOVERN- MENT OF THE KINGDOM OF SWEDEN AND THE GOVERNMENT OF THE RE- PUBLIC OF PANAMA FOR THE EX- CHANGE OF INFORMATION RELATING TO TAX MATTERS The Government of the Kingdom of Sweden and the Government of the Republic of Pan- ama, desiring to conclude an Agreement for the exchange of information relating to tax mat- ters, have agreed as follows: Article 1 Object and scope of the Agreement 1. The competent authorities of the Con- tracting Parties shall provide assistance through exchange of information that is fore- seeably relevant to the administration and en- forcement of the domestic laws of the Con- tracting Parties concerning taxes covered by this Agreement. Such information shall include information that is foreseeably relevant to the determination, assessment and collection of such taxes, the recovery and enforcement of tax claims, or the investigation or prosecution of tax matters. Information shall be exchanged in accord- ance with the provisions of this Agreement and shall be treated as confidential in the manner provided in Article 7. The rights and safe- guards secured to persons by the laws or ad- ministrative practice of the requested Party re- main applicable to the extent that they do not unduly prevent or delay effective exchange of information. 2. This Agreement shall not affect the appli- cation in the Contracting Parties of the rules on mutual legal assistance in criminal matters. Bilaga </div> <div id="page3-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 3 SFS 2013:376 Artikel 2 Jurisdiktion Den anmodade parten �r inte skyldig att l�mna upplysningar som varken innehas av dess myndigheter eller innehas eller kontroll- eras av personer inom dess jurisdiktion. Artikel 3 Skatter som omfattas 1. De skatter som omfattas av detta avtal �r skatter av varje slag och beskaffenhet som tas ut i de avtalsslutande parterna. 2. Detta avtal till�mpas �ven p� skatter av samma eller i huvudsak likartat slag som efter undertecknandet av avtalet tas ut vid sidan av eller i st�llet f�r de f�r n�rvarande utg�ende skatterna. De beh�riga myndigheterna i de av- talsslutande parterna ska meddela varandra om de v�sentliga �ndringar som gjorts r�rande den skattelagstiftning och de �tg�rder f�r att in- h�mta upplysningar som omfattas av avtalet. 3. Detta avtal ska inte till�mpas p� skatter som tas ut i Republiken Panama av kommuner eller andra politiska underavdelningar. Artikel 4 Definitioner 1. Om inte annat anges, har vid till�mpning- en av detta avtal f�ljande uttryck nedan angiv- en betydelse: a) Panama avser, n�r uttrycket anv�nds i geografisk betydelse, Republiken Panamas ter- ritorium, innefattande inre vatten, luftrum och territorialvatten, samt varje omr�de utanf�r ter- ritorialvattnet inom vilket Republiken Panama, i �verensst�mmelse med folkr�ttens regler och vid till�mpning av nationell r�tt, ut�var, eller i framtiden kan ut�va, jurisdiktion eller suver�na r�ttigheter s�vitt avser havsbottnen, dess un- derlag och vattnet d�r �ver, samt dess naturtill- g�ngar, Article 2 Jurisdiction A Requested Party is not obligated to pro- vide information which is neither held by its authorities nor in the possession or control of persons who are within its territorial jurisdic- tion. Article 3 Taxes covered 1. The taxes which are the subject of this Agreement are taxes of every kind and descrip- tion imposed in the Contracting Parties. 2. This Agreement shall also apply to any identical or substantially similar taxes imposed after the date of signature of the Agreement in addition to or in place of the existing taxes. The competent authorities of the Contracting Par- ties shall notify each other of any substantial changes to the taxation and related information gathering measures covered by the Agreement. 3. This Agreement shall not apply to taxes imposed in the Republic of Panama by munici- palities or other political subdivisions. Article 4 Definitions 1. For the purposes of this Agreement, un- less otherwise defined: a) the term Panama, when used in a geo- graphical sense, means the territory of the Re- public of Panama, including inland waters, its airspace and the territorial sea, and any area outside the territorial sea within which, in ac- cordance with International Law and on appli- cation of its domestic legislation, the Republic of Panama exercises, or may exercise in the fu- ture, jurisdiction or sovereign rights with re- spect to the seabed, its subsoil and superjacent waters, and their natural resources; </div> <div id="page4-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 4 SFS 2013:376 b) Sverige avser Konungariket Sverige och innefattar, n�r uttrycket anv�nds i geogra- fisk betydelse, Sveriges territorium, Sveriges territorialvatten och andra havsomr�den �ver vilka Sverige, i �verensst�mmelse med folk- r�ttens regler, ut�var suver�na r�ttigheter eller jurisdiktion, c) avtalsslutande part avser Sverige eller Panama beroende p� sammanhanget, d) beh�rig myndighet avser 1) i Panama, ekonomi- och finansministe- riet eller dettas befullm�ktigade ombud eller den myndighet �t vilken uppdras att vara beh�- rig myndighet vid till�mpningen av detta avtal, 2) i Sverige, finansministern, dennes befull- m�ktigade ombud eller den myndighet �t vil- ken uppdras att vara beh�rig myndighet vid till�mpningen av detta avtal, e) person inbegriper fysisk person, bolag och annan personsammanslutning, f) bolag avser juridisk person eller annan som vid beskattningen behandlas s�som juri- disk person, g) bolag vars aktier �r f�rem�l f�r allm�n oms�ttning avser ett bolag vars viktigaste ak- tieslag �r noterat p� en erk�nd aktieb�rs under f�ruts�ttning att dess noterade aktier fritt kan k�pas eller s�ljas av allm�nheten. Aktier kan k�pas eller s�ljas av allm�nheten om k�p el- ler f�rs�ljning av aktier inte underf�rst�tt eller uttryckligen begr�nsats till en avgr�nsad krets av investerare, h) viktigaste aktieslag avser det eller de aktieslag som representerar majoriteten av r�s- terna i och v�rdet av bolaget, i) erk�nd aktieb�rs avser s�dan b�rs som de beh�riga myndigheterna i de avtalsslutande parterna kommit �verens om, j) kollektiv investeringsfond eller kollektivt investeringssystem avser alla �taganden f�r kollektiva investeringar oavsett juridisk form. Publik kollektiv investeringsfond eller publikt kollektivt investeringssystem avser varje kol- lektiv investeringsfond eller kollektivt investe- b) the term Sweden means the Kingdom of Sweden and, when used in a geographical sense, includes the national territory, the terri- torial sea of Sweden as well as other maritime areas over which Sweden in accordance with international law exercises sovereign rights or jurisdiction; c) the term Contracting Party means Swe- den or Panama as the context requires; d) the term competent authority means: (i) in Panama, the Ministry of Economy and Finance or its authorised representative or the authority which is designated as a competent authority for the purposes of this Agreement; (ii) in Sweden, the Minister of Finance, his authorised representative or the authority which is designated as a competent authority for the purposes of this Agreement; e) the term person includes an individual, a company and any other body of persons; f) the term company means any body cor- porate or any entity that is treated as a body corporate for tax purposes; g) the term publicly traded company means any company whose principal class of shares is listed on a recognised stock exchange provided its listed shares can be readily pur- chased or sold by the public. Shares can be pur- chased or sold by the public if the purchase or sale of shares is not implicitly or explicitly restricted to a limited group of investors; h) the term principal class of shares means the class or classes of shares representing a ma- jority of the voting power and value of the company; i) the term recognised stock exchange means any stock exchange agreed upon by the competent authorities of the Contracting Par- ties; j) the term collective investment fund or scheme means any pooled investment vehicle, irrespective of legal form. The term public collective investment fund or scheme means any collective investment fund or scheme pro- vided the units, shares or other interests in the </div> <div id="page5-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 5 SFS 2013:376 ringssystem vars andelar, aktier eller andra r�t- tigheter fritt kan k�pas, s�ljas eller l�sas in av allm�nheten. Andelar, aktier eller andra r�ttig- heter i fonden eller systemet kan fritt k�pas, s�ljas eller l�sas in av allm�nheten om k�p, f�rs�ljning eller inl�sen inte underf�rst�tt eller uttryckligen begr�nsats till en avgr�nsad krets av investerare, k) skatt avser varje skatt som omfattas av detta avtal, l) anmodande part avser den avtalsslu- tande part som beg�r upplysningar, m) anmodad part avser den avtalsslutande part som har anmodats att l�mna upplysningar, n) �tg�rder f�r att inh�mta upplysningar avser lagstiftning och administrativa �tg�rder eller domstols�tg�rder vilka m�jligg�r f�r en avtalsslutande part att inh�mta och l�mna be- g�rda upplysningar, o) upplysningar avser varje faktauppgift, meddelande, handling eller annan dokumenta- tion oavsett form, p) skattebrotts�renden avser skatte�renden som omfattar handlande, vilket enligt strafflag- stiftningen i den anmodande parten kan bli f�- rem�l f�r �tal, q) strafflagstiftning avser all strafflagstift- ning som ben�mns som s�dan intern lagstift- ning oberoende av om den innefattas i skatte- lagstiftningen, strafflagstiftningen eller andra f�rfattningar. 2. D� en avtalsslutande part till�mpar detta avtal vid n�gon tidpunkt anses, s�vida sam- manhanget inte f�ranleder annat, varje uttryck som inte definierats i avtalet ha den betydelse som uttrycket har vid denna tidpunkt enligt den partens lagstiftning och den betydelse som ut- trycket har enligt till�mplig skattelagstiftning i denna part �ger f�retr�de framf�r den betydelse som uttrycket har enligt annan lagstiftning i denna part. fund or scheme can be readily purchased, sold or redeemed by the public. Units, shares or other interests in the fund or scheme can be readily purchased, sold or redeemed by the public if the purchase, sale or redemption is not implicitly or explicitly restricted to a lim- ited group of investors; k) the term tax means any tax to which the Agreement applies; l) the term requesting Party means the Contracting Party requesting information; m) the term requested Party means the Contracting Party requested to provide infor- mation; n) the term information gathering meas- ures means laws and administrative or judicial procedures that enable a Contracting Party to obtain and provide the requested information; o) the term information means any fact, statement or record in any form whatever; p) the term criminal tax matters means tax matters involving any conduct which is liable to prosecution under the criminal laws of the requesting Party; q) the term criminal laws means all crimi- nal laws designated as such under domestic law irrespective of whether contained in the tax laws, the criminal code or other statutes. 2. As regards the application of this Agree- ment at any time by a Contracting Party, any term not defined therein shall, unless the con- text otherwise requires, have the meaning that it has at that time under the law of that Party, any meaning under the applicable tax laws of that Party prevailing over a meaning given to the term under other laws of that Party. </div> <div id="page6-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 6 SFS 2013:376 Artikel 5 Utbyte av upplysningar p� beg�ran 1. Den beh�riga myndigheten i den anmo- dade parten ska p� beg�ran l�mna upplysningar f�r de �ndam�l som anges i artikel 1. S�dana upplysningar ska utbytas utan avseende p� om det handlande som �r f�rem�l f�r utredning skulle ha utgjort ett brott enligt den anmodade partens lagstiftning om ett s�dant handlande ut- f�rts i den anmodade parten. 2. Om de upplysningar som �r tillg�ngliga f�r den beh�riga myndigheten i den anmodade parten inte r�cker till f�r att tillm�tesg� en be- g�ran om upplysningar, ska den anmodade par- ten utan hinder av att den anmodade parten kanske inte har behov av upplysningarna f�r dess egna beskattnings�ndam�l vidta alla re- levanta �tg�rder f�r att inh�mta och l�mna de beg�rda upplysningarna. 3. Om den beh�riga myndigheten i en anmo- dande part s�rskilt beg�r det, ska den beh�riga myndigheten i den anmodade parten i den ut- str�ckning som detta �r till�tet enligt dess in- terna lagstiftning l�mna upplysningar enligt denna artikel i form av upptagande av vittnes- ber�ttelser och bestyrkta kopior av original- handlingar. 4. Vardera avtalsslutande parten ska s�ker- st�lla att den har befogenhet att genom dess be- h�riga myndigheter p� beg�ran och f�r de �n- dam�l som anges i artikel 1 i avtalet, inh�mta och l�mna: a) upplysningar som innehas av banker, andra finansiella institutioner och annan person som agerar i egenskap av representant eller f�r- valtare, d�ri inbegripet ombud och trustf�rval- tare, b) upplysningar om �garf�rh�llandena i bo- lag, handelsbolag, truster, stiftelser, Anstal- ten och andra personer, d�ri inbegripet med de begr�nsningar som f�ljer av artikel 2 upp- lysningar om �garf�rh�llandena r�rande alla s�dana personer i en �garkedja; i fr�ga om trus- ter, upplysningar om stiftare, f�rvaltare och f�rm�nstagare; i fr�ga om stiftelser, upplys- Article 5 Exchange of information upon request 1. The competent authority of the requested Party shall provide upon request information for the purposes referred to in Article 1. Such information shall be exchanged without regard to whether the conduct being investigated would constitute a crime under the laws of the requested Party if such conduct occurred in the requested Party. 2. If the information in the possession of the competent authority of the requested Party is not sufficient to enable it to comply with the request for information, that Party shall use all relevant information gathering measures to provide the requesting Party with the informa- tion requested, notwithstanding that the re- quested Party may not need such information for its own tax purposes. 3. If specifically requested by the competent authority of a requesting Party, the competent authority of the requested Party shall provide information under this Article, to the extent al- lowable under its domestic laws, in the form of depositions of witnesses and authenticated cop- ies of original records. 4. Each Contracting Party shall ensure that its competent authorities for the purposes spec- ified in Article 1 of the Agreement, have the authority to obtain and provide upon request: a) information held by banks, other financial institutions, and any person acting in an agency or fiduciary capacity including nominees and trustees; b) information regarding the ownership of companies, partnerships, trusts, foundations, Anstalten and other persons, including, within the constraints of Article 2, ownership information on all such persons in an owner- ship chain; in the case of trusts, information on settlors, trustees, and beneficiaries; and in the case of foundations, information on founders, </div> <div id="page7-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 7 SFS 2013:376 ningar om stiftare, ledam�ter i styrelsen och destinat�rer. Detta avtal medf�r inte skyldighet f�r de avtalsslutande parterna att inh�mta eller l�mna upplysningar om �garf�rh�llanden i bo- lag vars aktier �r f�rem�l f�r allm�n oms�tt- ning eller i publika kollektiva investeringsfon- der eller publika kollektiva investeringssystem, s�vida inte s�dana upplysningar kan inh�mtas utan att det medf�r oproportionerligt stora sv�- righeter. 5. Vid beg�ran om upplysningar enligt detta avtal ska den beh�riga myndigheten i den an- modande parten till den beh�riga myndigheten i den anmodade parten l�mna f�ljande upplys- ningar, f�r att visa att de efterfr�gade upplys- ningarna kan antas vara relevanta: a) identiteten p� den person eller de personer som �r f�rem�l f�r utredning eller unders�k- ning, b) uppgift om de beg�rda upplysningarna, d�ri inbegripet deras n�rmare beskaffenhet och i vilken form som den anmodande parten �ns- kar att f� upplysningarna fr�n den anmodade parten, c) de beskattningsperioder f�r vilka upplys- ningar beg�rs, d) det beskattnings�ndam�l f�r vilket upp- lysningarna efterfr�gas, e) sk�len f�r att anta att de beg�rda upplys- ningarna finns i den anmodade parten eller innehas eller kontrolleras av person inom den anmodade partens jurisdiktion, f) s�vitt det �r k�nt, namn och adress p� per- son som kan antas inneha de beg�rda upplys- ningarna, g) uppgift om att beg�ran �r i �verensst�m- melse med lagstiftning och administrativ praxis i den anmodande parten och att den be- h�riga myndigheten i den anmodande parten om de beg�rda upplysningarna fanns inom denna parts jurisdiktion skulle kunna inh�mta upplysningarna enligt lagstiftning eller veder- tagen administrativ praxis i den anmodande parten samt att beg�ran �r i �verensst�mmelse med detta avtal, members of the foundation council, and benefi- ciaries. Further, this Agreement does not create an obligation on the Contracting Parties to ob- tain or provide ownership information with re- spect to publicly traded companies or public collective investment funds or schemes unless such information can be obtained without giv- ing rise to disproportionate difficulties. 5. The competent authority of the requesting Party shall provide the following information to the competent authority of the requested Party when making a request for information under the Agreement to demonstrate the fore- seeable relevance of the information to the re- quest: a) the identity of the person or persons under examination or investigation; b) a statement of the information sought in- cluding its nature and the form in which the re- questing Party wishes to receive the informa- tion from the requested Party; c) the taxable periods for which the informa- tion is requested; d) the tax purpose for which the information is sought; e) grounds for believing that the information requested is held in the requested Party or is in the possession or control of a person within the jurisdiction of the requested Party; f) to the extent known, the name and address of any person believed to be in possession of the requested information; g) a statement that the request is in conform- ity with the law and administrative practices of the requesting Party, that if the requested infor- mation was within the jurisdiction of the re- questing Party then the competent authority of the requesting Party would be able to obtain the information under the laws of the request- ing Party or in the normal course of administra- tive practice and that it is in conformity with this Agreement; </div> <div id="page8-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 8 SFS 2013:376 h) uppgift om att den anmodande parten har vidtagit alla �tg�rder f�r att inh�mta upplys- ningarna som st�r till dess f�rfogande inom dess eget territorium, utom s�dana �tg�rder som skulle medf�ra oproportionerligt stora sv�righeter. 6. Den beh�riga myndigheten i den anmo- dade parten ska snarast m�jligt l�mna de be- g�rda upplysningarna till den anmodande par- ten. F�r att tillgodose ett skyndsamt svar ska den beh�riga myndigheten i den anmodade parten: a) Till den beh�riga myndigheten i den an- modande parten skriftligen bekr�fta mottagan- det av beg�ran och inom 60 dagar efter motta- gandet underr�tta den beh�riga myndigheten i den anmodande parten om eventuella brister i beg�ran. b) Om den beh�riga myndigheten i den an- modade parten inte har kunnat inh�mta och l�mna de beg�rda upplysningarna inom 90 da- gar fr�n det att beg�ran togs emot, d�ri inbegri- pet om det f�religger f�rhinder att tillhanda- h�lla upplysningarna eller om den beh�riga myndigheten v�grar att l�mna upplysningarna, ska den omedelbart underr�tta den anmodande parten om detta och ange sk�len f�r att den inte kunnat inh�mta och tillhandah�lla upplysning- arna, vilka hinder som f�religger eller sk�len f�r dess v�gran. Artikel 6 M�jlighet att avsl� en beg�ran 1. Den anmodade parten har inte skyldighet att inh�mta eller l�mna upplysningar som den anmodande parten inte skulle kunna inh�mta enligt dess lagstiftning f�r administration eller verkst�llighet av dess egen skattelagstiftning. Den beh�riga myndigheten i den anmodade parten f�r avsl� en beg�ran n�r beg�ran inte har gjorts i �verensst�mmelse med detta avtal. 2. Best�mmelserna i detta avtal ska inte medf�ra skyldighet f�r en avtalsslutande part att l�mna upplysningar som skulle r�ja han- h) a statement that the requesting Party has pursued all means available in its own territory to obtain the information, except those that would give rise to disproportionate difficulties. 6. The competent authority of the requested Party shall forward the requested information as promptly as possible to the requesting Party. To ensure a prompt response, the competent authority of the requested Party shall: a) Confirm receipt of a request in writing to the competent authority of the requesting Party and shall notify the competent authority of the requesting Party of deficiencies in the request, if any, within 60 days of the receipt of the re- quest. b) If the competent authority of the re- quested Party has been unable to obtain and provide the information within 90 days of re- ceipt of the request, including if it encounters obstacles in furnishing the information or it refuses to furnish the information, it shall im- mediately inform the requesting Party, explain- ing the reason for its inability, the nature of the obstacles or the reasons for its refusal. Article 6 Possibility of declining a request 1. The requested Party shall not be required to obtain or provide information that the re- questing Party would not be able to obtain un- der its own laws for purposes of the adminis- tration or enforcement of its own tax laws. The competent authority of the requested Party may decline to assist where the request is not made in conformity with this Agreement. 2. The provisions of this Agreement shall not impose on a Contracting Party the obliga- tion to supply information which would dis- </div> <div id="page9-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 9 SFS 2013:376 dels-, aff�rs-, industri- eller yrkeshemlighet el- ler kommersiell hemlighet eller i n�ringsverk- samhet nyttjat f�rfaringss�tt. Utan hinder av detta, ska upplysningar som avses i artikel 5 punkt 4 inte anses som s�dana hemligheter el- ler s�dant f�rfaringss�tt endast p� grund av att de uppfyller villkoren i n�mnda punkt. 3. Best�mmelserna i detta avtal ska inte medf�ra skyldighet f�r en avtalsslutande part att inh�mta eller l�mna upplysningar som skulle r�ja hemlig kommunikation mellan en klient och dennes advokat eller annat juridiskt ombud, n�r s�dan kommunikation: a) f�revarit i syfte att s�ka eller l�mna juri- disk r�dgivning, eller b) f�revarit i syfte att anv�ndas under p�g�- ende eller f�rest�ende r�ttsliga f�rfaranden. 4. Den anmodade parten f�r avsl� en beg�- ran om upplysningar om l�mnandet av upplys- ningarna skulle strida mot allm�nna h�nsyn (ordre public). 5. En beg�ran om upplysningar ska inte av- sl�s p� grund av att den skattefordran som f�r- anleder beg�ran har bestridits. 6. Den anmodade parten f�r avsl� en beg�- ran om upplysningar om den anmodande par- ten har beg�rt upplysningarna f�r administra- tion eller verkst�llighet av en best�mmelse i den anmodande partens skattelagstiftning, eller d�rmed sammanh�ngande krav, som under samma f�rh�llanden diskriminerar en medbor- gare i den anmodade parten i f�rh�llande till en medborgare i den anmodande parten. Artikel 7 Sekretess Alla upplysningar som tas emot av en avtals- slutande part med st�d av detta avtal ska h�llas hemliga p� samma s�tt som upplysningar som inh�mtats med st�d av den interna lagstiftning- en i denna part och f�r yppas endast f�r person- er eller myndigheter (d�ri inbegripet domstolar och f�rvaltningsorgan) inom den avtals- close any trade, business, industrial, commer- cial or professional secret or trade process. Notwithstanding the foregoing, information of the type referred to in Article 5, paragraph 4 shall not be treated as such a secret or trade process merely because it meets the criteria in that paragraph. 3. The provisions of this Agreement shall not impose on a Contracting Party the obliga- tion to obtain or provide information, which would reveal confidential communications be- tween a client and an attorney, solicitor or other admitted legal representative where such communications are: a) produced for the purposes of seeking or providing legal advice or b) produced for the purposes of use in exist- ing or contemplated legal proceedings. 4. The requested Party may decline a request for information if the disclosure of the infor- mation would be contrary to public policy (ordre public). 5. A request for information shall not be re- fused on the ground that the tax claim giving rise to the request is disputed. 6. The requested Party may decline a request for information if the information is requested by the requesting Party to administer or en- force a provision of the tax law of the request- ing Party, or any requirement connected there- with, which discriminates against a national of the requested Party as compared with a na- tional of the requesting Party in the same cir- cumstances. Article 7 Confidentiality Any information received by a Contracting Party under this Agreement shall be treated as confidential in the same manner as information obtained under the domestic laws of that Party and may be disclosed only to persons or authorities (including courts and administrative bodies) in the jurisdiction of the Contracting </div> <div id="page10-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 10 SFS 2013:376 slutande partens jurisdiktion som har befat- tning med beskattning eller uppb�rd av, exeku- tiva �tg�rder eller �tal, eller handl�ggning av �verklagande, avseende de skatter som omfat- tas av detta avtal. S�dana personer eller myndigheter ska anv�nda dessa upplysningar endast f�r s�dana �ndam�l. De f�r yppa upp- lysningarna vid offentliga domstolsf�rhandlin- gar eller i domstolsavg�randen. Upplysningar- na f�r inte yppas f�r annan institution eller myndighet inom den anmodande partens juris- diktion utan uttryckligt skriftligt medgivande av den beh�riga myndigheten i den anmodade parten. Artikel 8 Kostnader De avtalsslutande parternas beh�riga myn- digheter ska komma �verens om f�rdelningen av uppkomna kostnader f�r handr�ckning. Artikel 9 F�rfarandet vid �msesidig �verenskommelse 1. N�r sv�righeter eller tvivelsm�l uppkom- mer mellan de avtalsslutande parterna i fr�ga om till�mpning eller tolkning av avtalet ska de beh�riga myndigheterna s�ka avg�ra saken genom �msesidig �verenskommelse. 2. De avtalsslutande parternas beh�riga myndigheter f�r, ut�ver vad som framg�r av punkt 1, �msesidigt komma �verens om f�rfa- randena f�r till�mpning av artikel 5. 3. De avtalsslutande parternas beh�riga myndigheter f�r tr�da i direkt f�rbindelse med varandra i syfte att tr�ffa �verenskommelse med st�d av denna artikel. Artikel 10 Ikrafttr�dande 1. De avtalsslutande parterna ska skriftligen underr�tta varandra n�r de �tg�rder vidtagits av Party concerned with the assessment or collec- tion of, the enforcement or prosecution in re- spect of, or the determination of appeals in re- lation to, the taxes covered by this Agreement. Such persons or authorities shall use such in- formation only for such purposes. They may disclose the information in public court pro- ceedings or in judicial decisions. The informa- tion may not be disclosed to any other entity or authority within the jurisdiction of the request- ing Party without the express written consent of the competent authority of the requested Party. Article 8 Costs Incidence of costs incurred in providing assistance shall be agreed by the competent authorities of the Contracting Parties. Article 9 Mutual agreement procedure 1. Where difficulties or doubts arise between the Contracting Parties regarding the imple- mentation or interpretation of the Agreement, the competent authorities shall endeavor to re- solve the matter by mutual agreement. 2. In addition to the agreements referred to in paragraph 1, the competent authorities of the Contracting Parties may mutually agree on the procedures to be used under Article 5. 3. The competent authorities of the Con- tracting Parties may communicate with each other directly for purposes of reaching agree- ment under this Article. Article 10 Entry into force 1. Each of the Contracting Parties shall no- tify the other in writing of the completion of </div> <div id="page11-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 11 SFS 2013:376 respektive avtalsslutande part som kr�vs f�r att detta avtal ska tr�da i kraft. 2. Avtalet tr�der i kraft den trettionde dagen efter det att den sista av dessa underr�ttelser har tagits emot och till�mpas a) i skattebrotts�renden, fr�n och med dagen f�r ikrafttr�dandet, b) i alla andra �renden som omfattas av arti- kel 1, f�r beskattnings�r som b�rjar p� dagen f�r ikrafttr�dandet av avtalet eller senare, eller d� n�got beskattnings�r inte f�religger, f�r skatteanspr�k som uppkommer p� dagen f�r ikrafttr�dandet av avtalet eller senare. Artikel 11 Upph�rande 1. Detta avtal f�rblir i kraft till dess att det s�gs upp av en avtalsslutande part. Vardera avtalsslutande parten kan p� diplomatisk v�g skriftligen s�ga upp avtalet genom underr�t- telse h�rom till den andra avtalsslutande parten. I h�ndelse av s�dan upps�gning upph�r avtalet att g�lla den f�rsta dagen i den m�nad som f�ljer n�rmast efter utg�ngen av den sexm�nadersperiod som f�ljer efter den dag d� underr�ttelsen om upps�gning togs emot av den andra avtalsslutande parten. 2. I h�ndelse av upps�gning ska de avtalsslu- tande parterna vara fortsatt bundna av best�m- melserna i artikel 7 i fr�ga om upplysningar som erh�llits med st�d av avtalet. Till bekr�ftelse h�rav har undertecknade, d�rtill vederb�rligen bemyndigade, underteck- nat detta avtal. Som skedde i London den 12 november 2012, i tv� exemplar p� svenska, spanska och engelska spr�ken, vilka alla texter �r lika giltiga. I h�ndelse av skiljaktigheter mellan texterna, ska den engelska texten ha f�retr�de. the procedures required by its law for the entry into force of this Agreement. 2. The Agreement shall enter into force on the thirtieth day after the receipt of the later of these notifications and shall thereupon have ef- fect a) for criminal tax matters, from the date of entry into force; b) for all other matters covered in Article 1, for taxable periods beginning on or after the date on which the Agreement enters into force, or where there is no taxable period, for all charges to tax arising on or after the date on which the Agreement enters into force. Article 11 Termination 1. This Agreement shall remain in force un- til terminated by a Contracting Party. Either Contracting Party may terminate the Agree- ment, through diplomatic channels, by giving written notice of termination to the other Con- tracting Party. In such case, the Agreement shall cease to have effect on the first day of the month following the end of the period of six months after the date of receipt of notice of ter- mination by the other Contracting Party. 2. In the event of termination, both Contract- ing Parties shall remain bound by the provi- sions of Article 7 with respect to any informa- tion obtained under the Agreement. In witness whereof the undersigned being duly authorised thereto have signed the Agree- ment. Done at London this 12th day of November 2012, in duplicate in the Swedish, the Spanish and the English languages, each text being equally authentic. In case of divergence be- tween the texts, the English text shall prevail. </div> <div id="page12-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 12 SFS 2013:376 Norstedts Juridik AB/Fritzes Elanders Sverige AB, 2013 F�r Konungariket Sveriges regering Nicola Clase F�r Republiken Panamas regering Luis Laguerre For the Government of the Kingdom of Sweden Nicola Clase For the Government of the Republic of Panama Luis Laguerre </div> </div>

Svensk f�rfattningssamling

Lag
om avtal mellan Sverige och Panama om utbyte av
upplysningar i skatte�renden;

utf�rdad den 30 maj 2013.

Enligt riksdagens beslut

1 f�reskrivs f�ljande.

Det avtal om utbyte av upplysningar i skatte�renden som Konungariket

Sveriges regering och Republiken Panamas regering undertecknade den
12 november 2012 ska g�lla som lag h�r i landet. Avtalet �r avfattat p�
svenska, spanska och engelska. Den svenska och engelska texten framg�r
av bilaga till denna lag.

1. Denna lag tr�der i kraft den dag regeringen best�mmer.
2. Denna lag ska till�mpas f�r beskattnings�r som b�rjar den dag d� lagen

tr�der i kraft eller senare eller, om beskattnings�r saknas, p� skatt som tas ut
den dag d� lagen tr�der i kraft eller senare. I �renden som utg�r skattebrotts-
�renden enligt avtalet ska lagen emellertid till�mpas fr�n och med ikraft-
tr�dandet.

P� regeringens v�gnar

FREDRIK REINFELDT

ANDERS BORG
(Finansdepartementet)

1 Prop. 2012/13:88, bet. 2012/13:SkU27, rskr. 2012/13:238.

SFS 2013:376

Utkom fr�n trycket
den 10 juni 2013

SFS 2013:376

AVTAL MELLAN KONUNGARIKET SVE-
RIGES REGERING OCH REPUBLIKEN PA-
NAMAS REGERING OM UTBYTE AV
UPPLYSNINGAR I SKATTE�RENDEN

Konungariket Sveriges regering och Republi-
ken Panamas regering, som �nskar ing� ett av-
tal om utbyte av upplysningar i skatte�renden,
har kommit �verens om f�ljande:

Artikel 1

Avtalets syfte och till�mpningsomr�de

1. De beh�riga myndigheterna i de avtals-

slutande parterna ska bitr�da varandra med
handr�ckning genom utbyte av upplysningar
som kan antas vara relevanta vid administra-
tion och verkst�llighet av de avtalsslutande
parternas interna lagstiftning avseende skatter
som omfattas av detta avtal. S�dana upplys-
ningar inbegriper upplysningar som kan antas
vara relevanta f�r fastst�llande, beskattning
och uppb�rd av s�dana skatter, f�r indrivning
och andra exekutiva �tg�rder betr�ffande
skattefordringar eller f�r utredning eller �tal i
skatte�renden.

Upplysningarna ska utbytas i enlighet med

best�mmelserna i detta avtal och ska h�llas
hemliga p� s�tt som anges i artikel 7. De r�ttig-
heter som tillkommer personer enligt den an-
modade partens lagstiftning eller administra-
tiva praxis f�rblir till�mpliga i den utstr�ckning
de inte otillb�rligt hindrar eller f�rdr�jer ett ef-
fektivt utbyte av upplysningar.

2. Detta avtal ska inte p�verka till�mpningen

i de avtalsslutande parterna av best�mmelserna
om �msesidig r�ttslig hj�lp i brottm�l.

AGREEMENT BETWEEN THE GOVERN-
MENT OF THE KINGDOM OF SWEDEN
AND THE GOVERNMENT OF THE RE-
PUBLIC OF PANAMA FOR THE EX-
CHANGE OF INFORMATION RELATING
TO TAX MATTERS

The Government of the Kingdom of Sweden
and the Government of the Republic of Pan-
ama, desiring to conclude an Agreement for the
exchange of information relating to tax mat-
ters, have agreed as follows:

Article 1

Object and scope of the Agreement

1. The competent authorities of the Con-

tracting Parties shall provide assistance
through exchange of information that is fore-
seeably relevant to the administration and en-
forcement of the domestic laws of the Con-
tracting Parties concerning taxes covered by
this Agreement. Such information shall include
information that is foreseeably relevant to the
determination, assessment and collection of
such taxes, the recovery and enforcement of
tax claims, or the investigation or prosecution
of tax matters.

Information shall be exchanged in accord-

ance with the provisions of this Agreement and
shall be treated as confidential in the manner
provided in Article 7. The rights and safe-
guards secured to persons by the laws or ad-
ministrative practice of the requested Party re-
main applicable to the extent that they do not
unduly prevent or delay effective exchange of
information.

2. This Agreement shall not affect the appli-

cation in the Contracting Parties of the rules on
mutual legal assistance in criminal matters.

Bilaga

SFS 2013:376

Artikel 2

Jurisdiktion

Den anmodade parten �r inte skyldig att

l�mna upplysningar som varken innehas av
dess myndigheter eller innehas eller kontroll-
eras av personer inom dess jurisdiktion.

Artikel 3

Skatter som omfattas

1. De skatter som omfattas av detta avtal �r

skatter av varje slag och beskaffenhet som tas
ut i de avtalsslutande parterna.

2. Detta avtal till�mpas �ven p� skatter av

samma eller i huvudsak likartat slag som efter
undertecknandet av avtalet tas ut vid sidan av
eller i st�llet f�r de f�r n�rvarande utg�ende
skatterna. De beh�riga myndigheterna i de av-
talsslutande parterna ska meddela varandra om
de v�sentliga �ndringar som gjorts r�rande den
skattelagstiftning och de �tg�rder f�r att in-
h�mta upplysningar som omfattas av avtalet.

3. Detta avtal ska inte till�mpas p� skatter

som tas ut i Republiken Panama av kommuner
eller andra politiska underavdelningar.

Artikel 4

Definitioner

1. Om inte annat anges, har vid till�mpning-

en av detta avtal f�ljande uttryck nedan angiv-
en betydelse:

a) Panama avser, n�r uttrycket anv�nds i

geografisk betydelse, Republiken Panamas ter-
ritorium, innefattande inre vatten, luftrum och
territorialvatten, samt varje omr�de utanf�r ter-
ritorialvattnet inom vilket Republiken Panama,
i �verensst�mmelse med folkr�ttens regler och
vid till�mpning av nationell r�tt, ut�var, eller i
framtiden kan ut�va, jurisdiktion eller suver�na
r�ttigheter s�vitt avser havsbottnen, dess un-
derlag och vattnet d�r �ver, samt dess naturtill-
g�ngar,

Article 2

Jurisdiction

A Requested Party is not obligated to pro-

vide information which is neither held by its
authorities nor in the possession or control of
persons who are within its territorial jurisdic-
tion.

Article 3

Taxes covered

1. The taxes which are the subject of this

Agreement are taxes of every kind and descrip-
tion imposed in the Contracting Parties.

2. This Agreement shall also apply to any

identical or substantially similar taxes imposed
after the date of signature of the Agreement in
addition to or in place of the existing taxes. The
competent authorities of the Contracting Par-
ties shall notify each other of any substantial
changes to the taxation and related information
gathering measures covered by the Agreement.

3. This Agreement shall not apply to taxes

imposed in the Republic of Panama by munici-
palities or other political subdivisions.

Article 4

Definitions

1. For the purposes of this Agreement, un-

less otherwise defined:

a) the term Panama, when used in a geo-

graphical sense, means the territory of the Re-
public of Panama, including inland waters, its
airspace and the territorial sea, and any area
outside the territorial sea within which, in ac-
cordance with International Law and on appli-
cation of its domestic legislation, the Republic
of Panama exercises, or may exercise in the fu-
ture, jurisdiction or sovereign rights with re-
spect to the seabed, its subsoil and superjacent
waters, and their natural resources;

SFS 2013:376

b) Sverige avser Konungariket Sverige

och innefattar, n�r uttrycket anv�nds i geogra-
fisk betydelse, Sveriges territorium, Sveriges
territorialvatten och andra havsomr�den �ver
vilka Sverige, i �verensst�mmelse med folk-
r�ttens regler, ut�var suver�na r�ttigheter eller
jurisdiktion,

c) avtalsslutande part avser Sverige eller

Panama beroende p� sammanhanget,

d) beh�rig myndighet avser
1) i Panama, ekonomi- och finansministe-

riet eller dettas befullm�ktigade ombud eller
den myndighet �t vilken uppdras att vara beh�-
rig myndighet vid till�mpningen av detta avtal,

2) i Sverige, finansministern, dennes befull-

m�ktigade ombud eller den myndighet �t vil-
ken uppdras att vara beh�rig myndighet vid
till�mpningen av detta avtal,

e) person inbegriper fysisk person, bolag

och annan personsammanslutning,

f) bolag avser juridisk person eller annan

som vid beskattningen behandlas s�som juri-
disk person,

g) bolag vars aktier �r f�rem�l f�r allm�n

oms�ttning avser ett bolag vars viktigaste ak-
tieslag �r noterat p� en erk�nd aktieb�rs under
f�ruts�ttning att dess noterade aktier fritt kan
k�pas eller s�ljas av allm�nheten. Aktier kan
k�pas eller s�ljas av allm�nheten om k�p el-
ler f�rs�ljning av aktier inte underf�rst�tt eller
uttryckligen begr�nsats till en avgr�nsad krets
av investerare,

h) viktigaste aktieslag avser det eller de

aktieslag som representerar majoriteten av r�s-
terna i och v�rdet av bolaget,

i) erk�nd aktieb�rs avser s�dan b�rs som

de beh�riga myndigheterna i de avtalsslutande
parterna kommit �verens om,

j) kollektiv investeringsfond eller kollektivt

investeringssystem avser alla �taganden f�r
kollektiva investeringar oavsett juridisk form.
Publik kollektiv investeringsfond eller publikt
kollektivt investeringssystem avser varje kol-
lektiv investeringsfond eller kollektivt investe-

b) the term Sweden means the Kingdom

of Sweden and, when used in a geographical
sense, includes the national territory, the terri-
torial sea of Sweden as well as other maritime
areas over which Sweden in accordance with
international law exercises sovereign rights or
jurisdiction;

c) the term Contracting Party means Swe-

den or Panama as the context requires;

d) the term competent authority means:
(i) in Panama, the Ministry of Economy and

Finance or its authorised representative or the
authority which is designated as a competent
authority for the purposes of this Agreement;

(ii) in Sweden, the Minister of Finance, his

authorised representative or the authority
which is designated as a competent authority
for the purposes of this Agreement;

e) the term person includes an individual,

a company and any other body of persons;

f) the term company means any body cor-

porate or any entity that is treated as a body
corporate for tax purposes;

g) the term publicly traded company

means any company whose principal class of
shares is listed on a recognised stock exchange
provided its listed shares can be readily pur-
chased or sold by the public. Shares can be pur-
chased or sold by the public if the purchase
or sale of shares is not implicitly or explicitly
restricted to a limited group of investors;

h) the term principal class of shares means

the class or classes of shares representing a ma-
jority of the voting power and value of the
company;

i) the term recognised stock exchange

means any stock exchange agreed upon by the
competent authorities of the Contracting Par-
ties;

j) the term collective investment fund or

scheme means any pooled investment vehicle,
irrespective of legal form. The term public
collective investment fund or scheme means
any collective investment fund or scheme pro-
vided the units, shares or other interests in the

SFS 2013:376

ringssystem vars andelar, aktier eller andra r�t-
tigheter fritt kan k�pas, s�ljas eller l�sas in av
allm�nheten. Andelar, aktier eller andra r�ttig-
heter i fonden eller systemet kan fritt k�pas,
s�ljas eller l�sas in av allm�nheten om k�p,
f�rs�ljning eller inl�sen inte underf�rst�tt eller
uttryckligen begr�nsats till en avgr�nsad krets
av investerare,

k) skatt avser varje skatt som omfattas av

detta avtal,

l) anmodande part avser den avtalsslu-

tande part som beg�r upplysningar,

m) anmodad part avser den avtalsslutande

part som har anmodats att l�mna upplysningar,

n) �tg�rder f�r att inh�mta upplysningar

avser lagstiftning och administrativa �tg�rder
eller domstols�tg�rder vilka m�jligg�r f�r en
avtalsslutande part att inh�mta och l�mna be-
g�rda upplysningar,

o) upplysningar avser varje faktauppgift,

meddelande, handling eller annan dokumenta-
tion oavsett form,

p) skattebrotts�renden avser skatte�renden

som omfattar handlande, vilket enligt strafflag-
stiftningen i den anmodande parten kan bli f�-
rem�l f�r �tal,

q) strafflagstiftning avser all strafflagstift-

ning som ben�mns som s�dan intern lagstift-
ning oberoende av om den innefattas i skatte-
lagstiftningen, strafflagstiftningen eller andra
f�rfattningar.

2. D� en avtalsslutande part till�mpar detta

avtal vid n�gon tidpunkt anses, s�vida sam-
manhanget inte f�ranleder annat, varje uttryck
som inte definierats i avtalet ha den betydelse
som uttrycket har vid denna tidpunkt enligt den
partens lagstiftning och den betydelse som ut-
trycket har enligt till�mplig skattelagstiftning i
denna part �ger f�retr�de framf�r den betydelse
som uttrycket har enligt annan lagstiftning i
denna part.

fund or scheme can be readily purchased, sold
or redeemed by the public. Units, shares or
other interests in the fund or scheme can be
readily purchased, sold or redeemed by the
public if the purchase, sale or redemption is
not implicitly or explicitly restricted to a lim-
ited group of investors;

k) the term tax means any tax to which the

Agreement applies;

l) the term requesting Party means the

Contracting Party requesting information;

m) the term requested Party means the

Contracting Party requested to provide infor-
mation;

n) the term information gathering meas-

ures means laws and administrative or judicial
procedures that enable a Contracting Party to
obtain and provide the requested information;

o) the term information means any fact,

statement or record in any form whatever;

p) the term criminal tax matters means tax

matters involving any conduct which is liable
to prosecution under the criminal laws of the
requesting Party;

q) the term criminal laws means all crimi-

nal laws designated as such under domestic
law irrespective of whether contained in the tax
laws, the criminal code or other statutes.

2. As regards the application of this Agree-

ment at any time by a Contracting Party, any
term not defined therein shall, unless the con-
text otherwise requires, have the meaning that
it has at that time under the law of that Party,
any meaning under the applicable tax laws of
that Party prevailing over a meaning given to
the term under other laws of that Party.

SFS 2013:376

Artikel 5

Utbyte av upplysningar p� beg�ran

1. Den beh�riga myndigheten i den anmo-

dade parten ska p� beg�ran l�mna upplysningar
f�r de �ndam�l som anges i artikel 1. S�dana
upplysningar ska utbytas utan avseende p� om
det handlande som �r f�rem�l f�r utredning
skulle ha utgjort ett brott enligt den anmodade
partens lagstiftning om ett s�dant handlande ut-
f�rts i den anmodade parten.

2. Om de upplysningar som �r tillg�ngliga

f�r den beh�riga myndigheten i den anmodade
parten inte r�cker till f�r att tillm�tesg� en be-
g�ran om upplysningar, ska den anmodade par-
ten utan hinder av att den anmodade parten
kanske inte har behov av upplysningarna f�r
dess egna beskattnings�ndam�l vidta alla re-
levanta �tg�rder f�r att inh�mta och l�mna de
beg�rda upplysningarna.

3. Om den beh�riga myndigheten i en anmo-

dande part s�rskilt beg�r det, ska den beh�riga
myndigheten i den anmodade parten i den ut-
str�ckning som detta �r till�tet enligt dess in-
terna lagstiftning l�mna upplysningar enligt
denna artikel i form av upptagande av vittnes-
ber�ttelser och bestyrkta kopior av original-
handlingar.

4. Vardera avtalsslutande parten ska s�ker-

st�lla att den har befogenhet att genom dess be-
h�riga myndigheter p� beg�ran och f�r de �n-
dam�l som anges i artikel 1 i avtalet, inh�mta
och l�mna:

a) upplysningar som innehas av banker,

andra finansiella institutioner och annan person
som agerar i egenskap av representant eller f�r-
valtare, d�ri inbegripet ombud och trustf�rval-
tare,

b) upplysningar om �garf�rh�llandena i bo-

lag, handelsbolag, truster, stiftelser, Anstal-
ten och andra personer, d�ri inbegripet med
de begr�nsningar som f�ljer av artikel 2 upp-
lysningar om �garf�rh�llandena r�rande alla
s�dana personer i en �garkedja; i fr�ga om trus-
ter, upplysningar om stiftare, f�rvaltare och
f�rm�nstagare; i fr�ga om stiftelser, upplys-

Article 5

Exchange of information upon request

1. The competent authority of the requested

Party shall provide upon request information
for the purposes referred to in Article 1. Such
information shall be exchanged without regard
to whether the conduct being investigated
would constitute a crime under the laws of the
requested Party if such conduct occurred in the
requested Party.

2. If the information in the possession of the

competent authority of the requested Party is
not sufficient to enable it to comply with the
request for information, that Party shall use all
relevant information gathering measures to
provide the requesting Party with the informa-
tion requested, notwithstanding that the re-
quested Party may not need such information
for its own tax purposes.

3. If specifically requested by the competent

authority of a requesting Party, the competent
authority of the requested Party shall provide
information under this Article, to the extent al-
lowable under its domestic laws, in the form of
depositions of witnesses and authenticated cop-
ies of original records.

4. Each Contracting Party shall ensure that

its competent authorities for the purposes spec-
ified in Article 1 of the Agreement, have the
authority to obtain and provide upon request:

a) information held by banks, other financial

institutions, and any person acting in an agency
or fiduciary capacity including nominees and
trustees;

b) information regarding the ownership of

companies, partnerships, trusts, foundations,
Anstalten and other persons, including,
within the constraints of Article 2, ownership
information on all such persons in an owner-
ship chain; in the case of trusts, information on
settlors, trustees, and beneficiaries; and in the
case of foundations, information on founders,

SFS 2013:376

ningar om stiftare, ledam�ter i styrelsen och
destinat�rer. Detta avtal medf�r inte skyldighet
f�r de avtalsslutande parterna att inh�mta eller
l�mna upplysningar om �garf�rh�llanden i bo-
lag vars aktier �r f�rem�l f�r allm�n oms�tt-
ning eller i publika kollektiva investeringsfon-
der eller publika kollektiva investeringssystem,
s�vida inte s�dana upplysningar kan inh�mtas
utan att det medf�r oproportionerligt stora sv�-
righeter.

5. Vid beg�ran om upplysningar enligt detta

avtal ska den beh�riga myndigheten i den an-
modande parten till den beh�riga myndigheten
i den anmodade parten l�mna f�ljande upplys-
ningar, f�r att visa att de efterfr�gade upplys-
ningarna kan antas vara relevanta:

a) identiteten p� den person eller de personer

som �r f�rem�l f�r utredning eller unders�k-
ning,

b) uppgift om de beg�rda upplysningarna,

d�ri inbegripet deras n�rmare beskaffenhet och
i vilken form som den anmodande parten �ns-
kar att f� upplysningarna fr�n den anmodade
parten,

c) de beskattningsperioder f�r vilka upplys-

ningar beg�rs,

d) det beskattnings�ndam�l f�r vilket upp-

lysningarna efterfr�gas,

e) sk�len f�r att anta att de beg�rda upplys-

ningarna finns i den anmodade parten eller
innehas eller kontrolleras av person inom den
anmodade partens jurisdiktion,

f) s�vitt det �r k�nt, namn och adress p� per-

son som kan antas inneha de beg�rda upplys-
ningarna,

g) uppgift om att beg�ran �r i �verensst�m-

melse med lagstiftning och administrativ
praxis i den anmodande parten och att den be-
h�riga myndigheten i den anmodande parten
om de beg�rda upplysningarna fanns inom
denna parts jurisdiktion skulle kunna inh�mta
upplysningarna enligt lagstiftning eller veder-
tagen administrativ praxis i den anmodande
parten samt att beg�ran �r i �verensst�mmelse
med detta avtal,

members of the foundation council, and benefi-
ciaries. Further, this Agreement does not create
an obligation on the Contracting Parties to ob-
tain or provide ownership information with re-
spect to publicly traded companies or public
collective investment funds or schemes unless
such information can be obtained without giv-
ing rise to disproportionate difficulties.

5. The competent authority of the requesting

Party shall provide the following information
to the competent authority of the requested
Party when making a request for information
under the Agreement to demonstrate the fore-
seeable relevance of the information to the re-
quest:

a) the identity of the person or persons under

examination or investigation;

b) a statement of the information sought in-

cluding its nature and the form in which the re-
questing Party wishes to receive the informa-
tion from the requested Party;

c) the taxable periods for which the informa-

tion is requested;

d) the tax purpose for which the information

is sought;

e) grounds for believing that the information

requested is held in the requested Party or is in
the possession or control of a person within the
jurisdiction of the requested Party;

f) to the extent known, the name and address

of any person believed to be in possession of
the requested information;

g) a statement that the request is in conform-

ity with the law and administrative practices of
the requesting Party, that if the requested infor-
mation was within the jurisdiction of the re-
questing Party then the competent authority of
the requesting Party would be able to obtain
the information under the laws of the request-
ing Party or in the normal course of administra-
tive practice and that it is in conformity with
this Agreement;

SFS 2013:376

h) uppgift om att den anmodande parten har

vidtagit alla �tg�rder f�r att inh�mta upplys-
ningarna som st�r till dess f�rfogande inom
dess eget territorium, utom s�dana �tg�rder
som skulle medf�ra oproportionerligt stora
sv�righeter.

6. Den beh�riga myndigheten i den anmo-

dade parten ska snarast m�jligt l�mna de be-
g�rda upplysningarna till den anmodande par-
ten. F�r att tillgodose ett skyndsamt svar ska
den beh�riga myndigheten i den anmodade
parten:

a) Till den beh�riga myndigheten i den an-

modande parten skriftligen bekr�fta mottagan-
det av beg�ran och inom 60 dagar efter motta-
gandet underr�tta den beh�riga myndigheten i
den anmodande parten om eventuella brister i
beg�ran.

b) Om den beh�riga myndigheten i den an-

modade parten inte har kunnat inh�mta och
l�mna de beg�rda upplysningarna inom 90 da-
gar fr�n det att beg�ran togs emot, d�ri inbegri-
pet om det f�religger f�rhinder att tillhanda-
h�lla upplysningarna eller om den beh�riga
myndigheten v�grar att l�mna upplysningarna,
ska den omedelbart underr�tta den anmodande
parten om detta och ange sk�len f�r att den inte
kunnat inh�mta och tillhandah�lla upplysning-
arna, vilka hinder som f�religger eller sk�len
f�r dess v�gran.

Artikel 6

M�jlighet att avsl� en beg�ran

1. Den anmodade parten har inte skyldighet

att inh�mta eller l�mna upplysningar som den
anmodande parten inte skulle kunna inh�mta
enligt dess lagstiftning f�r administration eller
verkst�llighet av dess egen skattelagstiftning.
Den beh�riga myndigheten i den anmodade
parten f�r avsl� en beg�ran n�r beg�ran inte har
gjorts i �verensst�mmelse med detta avtal.

2. Best�mmelserna i detta avtal ska inte

medf�ra skyldighet f�r en avtalsslutande part
att l�mna upplysningar som skulle r�ja han-

h) a statement that the requesting Party has

pursued all means available in its own territory
to obtain the information, except those that
would give rise to disproportionate difficulties.

6. The competent authority of the requested

Party shall forward the requested information
as promptly as possible to the requesting Party.
To ensure a prompt response, the competent
authority of the requested Party shall:

a) Confirm receipt of a request in writing to

the competent authority of the requesting Party
and shall notify the competent authority of the
requesting Party of deficiencies in the request,
if any, within 60 days of the receipt of the re-
quest.

b) If the competent authority of the re-

quested Party has been unable to obtain and
provide the information within 90 days of re-
ceipt of the request, including if it encounters
obstacles in furnishing the information or it
refuses to furnish the information, it shall im-
mediately inform the requesting Party, explain-
ing the reason for its inability, the nature of the
obstacles or the reasons for its refusal.

Article 6

Possibility of declining a request

1. The requested Party shall not be required

to obtain or provide information that the re-
questing Party would not be able to obtain un-
der its own laws for purposes of the adminis-
tration or enforcement of its own tax laws. The
competent authority of the requested Party may
decline to assist where the request is not made
in conformity with this Agreement.

2. The provisions of this Agreement shall

not impose on a Contracting Party the obliga-
tion to supply information which would dis-

SFS 2013:376

dels-, aff�rs-, industri- eller yrkeshemlighet el-
ler kommersiell hemlighet eller i n�ringsverk-
samhet nyttjat f�rfaringss�tt. Utan hinder av
detta, ska upplysningar som avses i artikel 5
punkt 4 inte anses som s�dana hemligheter el-
ler s�dant f�rfaringss�tt endast p� grund av att
de uppfyller villkoren i n�mnda punkt.

3. Best�mmelserna i detta avtal ska inte

medf�ra skyldighet f�r en avtalsslutande part
att inh�mta eller l�mna upplysningar som
skulle r�ja hemlig kommunikation mellan en
klient och dennes advokat eller annat juridiskt
ombud, n�r s�dan kommunikation:

a) f�revarit i syfte att s�ka eller l�mna juri-

disk r�dgivning, eller

b) f�revarit i syfte att anv�ndas under p�g�-

ende eller f�rest�ende r�ttsliga f�rfaranden.

4. Den anmodade parten f�r avsl� en beg�-

ran om upplysningar om l�mnandet av upplys-
ningarna skulle strida mot allm�nna h�nsyn
(ordre public).

5. En beg�ran om upplysningar ska inte av-

sl�s p� grund av att den skattefordran som f�r-
anleder beg�ran har bestridits.

6. Den anmodade parten f�r avsl� en beg�-

ran om upplysningar om den anmodande par-
ten har beg�rt upplysningarna f�r administra-
tion eller verkst�llighet av en best�mmelse i
den anmodande partens skattelagstiftning, eller
d�rmed sammanh�ngande krav, som under
samma f�rh�llanden diskriminerar en medbor-
gare i den anmodade parten i f�rh�llande till en
medborgare i den anmodande parten.

Artikel 7

Sekretess

Alla upplysningar som tas emot av en avtals-

slutande part med st�d av detta avtal ska h�llas
hemliga p� samma s�tt som upplysningar som
inh�mtats med st�d av den interna lagstiftning-
en i denna part och f�r yppas endast f�r person-
er eller myndigheter (d�ri inbegripet domstolar
och f�rvaltningsorgan) inom den avtals-

close any trade, business, industrial, commer-
cial or professional secret or trade process.
Notwithstanding the foregoing, information of
the type referred to in Article 5, paragraph 4
shall not be treated as such a secret or trade
process merely because it meets the criteria in
that paragraph.

3. The provisions of this Agreement shall

not impose on a Contracting Party the obliga-
tion to obtain or provide information, which
would reveal confidential communications be-
tween a client and an attorney, solicitor or
other admitted legal representative where such
communications are:

a) produced for the purposes of seeking or

providing legal advice or

b) produced for the purposes of use in exist-

ing or contemplated legal proceedings.

4. The requested Party may decline a request

for information if the disclosure of the infor-
mation would be contrary to public policy
(ordre public).

5. A request for information shall not be re-

fused on the ground that the tax claim giving
rise to the request is disputed.

6. The requested Party may decline a request

for information if the information is requested
by the requesting Party to administer or en-
force a provision of the tax law of the request-
ing Party, or any requirement connected there-
with, which discriminates against a national of
the requested Party as compared with a na-
tional of the requesting Party in the same cir-
cumstances.

Article 7

Confidentiality

Any information received by a Contracting

Party under this Agreement shall be treated as
confidential in the same manner as information
obtained under the domestic laws of that Party
and may be disclosed only to persons or
authorities (including courts and administrative
bodies) in the jurisdiction of the Contracting

SFS 2013:376

slutande partens jurisdiktion som har befat-
tning med beskattning eller uppb�rd av, exeku-
tiva �tg�rder eller �tal, eller handl�ggning av
�verklagande, avseende de skatter som omfat-
tas av detta avtal. S�dana personer eller
myndigheter ska anv�nda dessa upplysningar
endast f�r s�dana �ndam�l. De f�r yppa upp-
lysningarna vid offentliga domstolsf�rhandlin-
gar eller i domstolsavg�randen. Upplysningar-
na f�r inte yppas f�r annan institution eller
myndighet inom den anmodande partens juris-
diktion utan uttryckligt skriftligt medgivande
av den beh�riga myndigheten i den anmodade
parten.

Artikel 8

Kostnader

De avtalsslutande parternas beh�riga myn-

digheter ska komma �verens om f�rdelningen
av uppkomna kostnader f�r handr�ckning.

Artikel 9

F�rfarandet vid �msesidig �verenskommelse

1. N�r sv�righeter eller tvivelsm�l uppkom-

mer mellan de avtalsslutande parterna i fr�ga
om till�mpning eller tolkning av avtalet ska de
beh�riga myndigheterna s�ka avg�ra saken
genom �msesidig �verenskommelse.

2. De avtalsslutande parternas beh�riga

myndigheter f�r, ut�ver vad som framg�r av
punkt 1, �msesidigt komma �verens om f�rfa-
randena f�r till�mpning av artikel 5.

3. De avtalsslutande parternas beh�riga

myndigheter f�r tr�da i direkt f�rbindelse med
varandra i syfte att tr�ffa �verenskommelse
med st�d av denna artikel.

Artikel 10

Ikrafttr�dande

1. De avtalsslutande parterna ska skriftligen

underr�tta varandra n�r de �tg�rder vidtagits av

Party concerned with the assessment or collec-
tion of, the enforcement or prosecution in re-
spect of, or the determination of appeals in re-
lation to, the taxes covered by this Agreement.
Such persons or authorities shall use such in-
formation only for such purposes. They may
disclose the information in public court pro-
ceedings or in judicial decisions. The informa-
tion may not be disclosed to any other entity or
authority within the jurisdiction of the request-
ing Party without the express written consent
of the competent authority of the requested
Party.

Article 8

Costs

Incidence of costs incurred in providing

assistance shall be agreed by the competent
authorities of the Contracting Parties.

Article 9

Mutual agreement procedure

1. Where difficulties or doubts arise between

the Contracting Parties regarding the imple-
mentation or interpretation of the Agreement,
the competent authorities shall endeavor to re-
solve the matter by mutual agreement.

2. In addition to the agreements referred to

in paragraph 1, the competent authorities of the
Contracting Parties may mutually agree on the
procedures to be used under Article 5.

3. The competent authorities of the Con-

tracting Parties may communicate with each
other directly for purposes of reaching agree-
ment under this Article.

Article 10

Entry into force

1. Each of the Contracting Parties shall no-

tify the other in writing of the completion of

SFS 2013:376

respektive avtalsslutande part som kr�vs f�r att
detta avtal ska tr�da i kraft.

2. Avtalet tr�der i kraft den trettionde dagen

efter det att den sista av dessa underr�ttelser
har tagits emot och till�mpas

a) i skattebrotts�renden, fr�n och med dagen

f�r ikrafttr�dandet,

b) i alla andra �renden som omfattas av arti-

kel 1, f�r beskattnings�r som b�rjar p� dagen
f�r ikrafttr�dandet av avtalet eller senare, eller
d� n�got beskattnings�r inte f�religger, f�r
skatteanspr�k som uppkommer p� dagen f�r
ikrafttr�dandet av avtalet eller senare.

Artikel 11

Upph�rande

1. Detta avtal f�rblir i kraft till dess att det

s�gs upp av en avtalsslutande part. Vardera
avtalsslutande parten kan p� diplomatisk v�g
skriftligen s�ga upp avtalet genom underr�t-
telse h�rom till den andra avtalsslutande
parten. I h�ndelse av s�dan upps�gning upph�r
avtalet att g�lla den f�rsta dagen i den m�nad
som f�ljer n�rmast efter utg�ngen av den
sexm�nadersperiod som f�ljer efter den dag d�
underr�ttelsen om upps�gning togs emot av
den andra avtalsslutande parten.

2. I h�ndelse av upps�gning ska de avtalsslu-

tande parterna vara fortsatt bundna av best�m-
melserna i artikel 7 i fr�ga om upplysningar
som erh�llits med st�d av avtalet.

Till bekr�ftelse h�rav har undertecknade,

d�rtill vederb�rligen bemyndigade, underteck-
nat detta avtal.

Som skedde i London den 12 november

2012, i tv� exemplar p� svenska, spanska och
engelska spr�ken, vilka alla texter �r lika
giltiga. I h�ndelse av skiljaktigheter mellan
texterna, ska den engelska texten ha f�retr�de.

the procedures required by its law for the entry
into force of this Agreement.

2. The Agreement shall enter into force on

the thirtieth day after the receipt of the later of
these notifications and shall thereupon have ef-
fect

a) for criminal tax matters, from the date of

entry into force;

b) for all other matters covered in Article 1,

for taxable periods beginning on or after the
date on which the Agreement enters into force,
or where there is no taxable period, for all
charges to tax arising on or after the date on
which the Agreement enters into force.

Article 11

Termination

1. This Agreement shall remain in force un-

til terminated by a Contracting Party. Either
Contracting Party may terminate the Agree-
ment, through diplomatic channels, by giving
written notice of termination to the other Con-
tracting Party. In such case, the Agreement
shall cease to have effect on the first day of the
month following the end of the period of six
months after the date of receipt of notice of ter-
mination by the other Contracting Party.

2. In the event of termination, both Contract-

ing Parties shall remain bound by the provi-
sions of Article 7 with respect to any informa-
tion obtained under the Agreement.

In witness whereof the undersigned being

duly authorised thereto have signed the Agree-
ment.

Done at London this 12th day of November

2012, in duplicate in the Swedish, the Spanish
and the English languages, each text being
equally authentic. In case of divergence be-
tween the texts, the English text shall prevail.

SFS 2013:376

Norstedts Juridik AB/Fritzes

Elanders Sverige AB, 2013

F�r Konungariket Sveriges regering

Nicola Clase

F�r Republiken Panamas regering

Luis Laguerre

For the Government of the Kingdom of
Sweden

Nicola Clase

For the Government of the Republic of Panama

Luis Laguerre

;

Tjänster

Utbildningar

Juridisk rådgivning

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