SFS 2008:1301 Lag om avtal mellan Sverige och Isle of Man 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:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> 1 Svensk f�rfattningssamling Lag om avtal mellan Sverige och Isle of Man om utbyte av upplysningar i skatte�renden; utf�rdad den 27 november 2008. Enligt riksdagens beslut 1 f�reskrivs f�ljande. 1 � Det avtal om utbyte av upplysningar i skatte�renden som Konungariket Sverige och Isle of Man undertecknade den 30 oktober 2007 ska tillsam- mans med den skriftv�xling som �r fogad till avtalet och som utg�r en inte- grerande del av detta g�lla som lag h�r i landet. Avtalet och skriftv�xlingen �r avfattade p� engelska. Den engelska texten samt en svensk �vers�ttning 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 1 januari �ret efter det �r d� lagen tr�der i kraft eller senare eller, om beskattnings�r sak- nas, p� skatt som tas ut den 1 januari �ret efter det �r d� lagen tr�der i kraft eller senare. I �renden som utg�r skattebrotts�renden enligt avtalet ska lagen till�mpas fr�n och med ikrafttr�dandet. P� regeringens v�gnar FREDRIK REINFELDT ANDERS BORG (Finansdepartementet) 1 Prop. 2008/09:55, bet. 2008/09:SkU16, rskr. 2008/09:72. SFS 2008:1301 Utkom fr�n trycket den 16 december 2008 </div> <div id="page2-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> 2 SFS 2008:1301 AGREEMENT BETWEEN THE KING- DOM OF SWEDEN AND THE ISLE OF MAN FOR THE EXCHANGE OF INFOR- MATION RELATING TO TAX MATTERS Whereas the Government of the Kingdom of Sweden and the Government of the Isle of Man (the Parties) have long been active in international efforts in the fight against finan- cial and other crimes, including the targeting of terrorist financing; Whereas it is acknowledged that the Isle of Man under the terms of its Entrustment from the United Kingdom has the right to negotiate, conclude, perform and subject to the terms of this Agreement terminate a tax information exchange agreement with the Kingdom of Sweden; Whereas the Isle of Man entered into a po- litical commitment to the OECDs principles of effective exchange of information; Whereas the Parties wish to enhance and facilitate the terms and conditions governing the exchange of information relating to taxes; Now, therefore , the Parties have agreed to conclude the following Agreement which con- tains obligations on the part of the Parties only: Article 1 Scope of the agreement The Parties shall provide assistance through exchange of information that is foreseeably re- levant to the administration and enforcement of the domestic laws of the Parties concerning taxes covered by this Agreement, including information that is foreseeably relevant to the Bilaga (�vers�ttning) AVTAL MELLAN KONUNGARIKET SVERIGE OCH ISLE OF MAN OM UT- BYTE AV UPPLYSNINGAR I SKATTE- �RENDEN D� Konungariket Sveriges regering och Isle of Mans regering (parterna) under l�ng tid har deltagit i internationella anstr�ngningar i kampen mot ekonomisk och annan brottslig- het, d�ri inbegripet finansiering av terrorism, d� det bekr�ftats att Isle of Man enligt vill- koren f�r dess bemyndigande fr�n F�renade konungariket har r�tt att f�rhandla, ing�, full- g�ra och p� de villkor som anges i detta avtal s�ga upp ett avtal med Konungariket Sverige om utbyte av upplysningar i skatte�renden, d� Isle of Man politiskt har f�rbundit sig till OECD:s principer f�r effektivt utbyte av upp- lysningar, d� parterna �nskar f�rb�ttra och underl�tta villkoren och f�ruts�ttningarna f�r utbyte av upplysningar i skatte�renden, har parterna kommit �verens om att ing� f�ljande avtal, vilket medf�r skyldigheter en- dast f�r parterna: Artikel 1 Avtalets till�mpningsomr�de Parterna ska bitr�da varandra med hand- r�ckning genom utbyte av upplysningar som kan antas vara relevanta vid administration och verkst�llighet av parternas interna lagstift- ning r�rande skatter som omfattas av detta av- tal, d�ri inbegripet upplysningar som kan an- </div> <div id="page3-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> 3 SFS 2008:1301 determination, assessment and collection of such taxes, the recovery and enforcement of tax claims with respect to persons liable to such taxes, or to the investigation or prosecu- tion of tax matters in relation to such persons. A requested Party is not obliged to provide in- formation which is neither held by its authori- ties nor in the possession of nor obtainable by persons who are within its territorial jurisdic- tion. The rights and safeguards secured to per- sons by the laws or administrative practice of the requested Party remain applicable. The re- quested Party shall use its best endeavours to ensure that the effective exchange of informa- tion is not unduly prevented or delayed. Article 2 Taxes covered 1. This Agreement shall apply to the follo- wing taxes imposed by the Parties: (a) in the case of Sweden: (i) the national income tax (den statliga in- komstskatten); (ii) the withholding tax on dividends (ku- pongskatten); (iii) the income tax on non-residents (den s�rskilda inkomstskatten f�r utomlands bo- satta); (iv) the income tax on non-resident artistes and athletes (den s�rskilda inkomstskatten f�r utomlands bosatta artister m.fl.); and (v) the municipal income tax (den kommu- nala inkomstskatten); (b) in the case of Isle of Man: taxes on income or profit. 2. This Agreement shall apply also to any identical taxes imposed after the date of signa- ture of the Agreement in addition to, or in place of, the existing taxes. This Agreement shall also apply to any substantially similar taxes imposed after the date of signature of the Agreement in addition to, or in place of, the tas vara relevanta f�r handl�ggning, fastst�l- lande och uppb�rd av s�dana skatter, indriv- ning och andra exekutiva �tg�rder betr�ffande skattefordringar i fr�ga om personer som �r skattskyldiga till s�dana skatter eller f�r utred- ning eller �tal i skatte�renden i fr�ga om s�- dana personer. Den anmodade parten �r inte skyldig att l�mna upplysningar som varken innehas av dess myndigheter eller innehas av eller �r tillg�ngliga f�r personer inom dess ju- risdiktion. De r�ttigheter och skydd som till- kommer personer enligt den anmodade par- tens lagstiftning eller administrativa praxis f�rblir till�mpliga. Den anmodade parten ska anstr�nga sig f�r att s�kerst�lla att ett effektivt utbyte av upplysningar inte otillb�rligt hindras eller f�rdr�js. Artikel 2 Skatter som omfattas av avtalet 1. Detta avtal ska till�mpas p� f�ljande skatter vilka p�f�rs av parterna: a) i Sverige: 1. den statliga inkomstskatten, 2. kupongskatten, 3. den s�rskilda inkomstskatten f�r utom- lands bosatta, 4. den s�rskilda inkomstskatten f�r utom- lands bosatta artister m.fl., och 5. den kommunala inkomstskatten, b) i Isle of Man: skatt p� inkomst eller vinst. 2. Avtalet till�mpas �ven p� skatter av samma slag som efter undertecknandet av av- talet p�f�rs vid sidan av eller i st�llet f�r de f�r n�rvarande utg�ende skatterna. Om parterna avtalar h�rom, till�mpas avtalet �ven p� skat- ter av i huvudsak likartat slag som efter under- tecknandet av avtalet p�f�rs vid sidan av eller </div> <div id="page4-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> 4 SFS 2008:1301 existing taxes if the Parties so agree. Further- more, the taxes covered may be expanded or modified by mutual agreement of the Parties in the form of an exchange of letters. The competent authority of each Party shall notify the other of substantial changes in laws which may affect the obligations of that Party pursu- ant to this Agreement. Article 3 Definitions 1. In this Agreement: (a) Sweden means the Kingdom of Swe- den and, when used in a geographical sense, includes the national territory, the territorial sea of Sweden as well as other maritime areas over which Sweden in accordance with inter- national law exercises sovereign rights or ju- risdiction; (b) Isle of Man means the island of the Isle of Man; (c) company means any body corporate or any entity that is treated as a body corporate for tax purposes; (d) competent authority means, in the case of the Isle of Man, the Assessor of In- come Tax or his delegate and in the case of Sweden, the Minister of Finance, his authori- sed representative or the authority which is de- signated as a competent authority for the pur- poses of this Agreement; (e) criminal laws means all criminal laws designated as such under domestic law, irre- spective of whether such are contained in the tax laws, the criminal code or other statutes; (f) criminal tax matters means tax matters involving intentional conduct which is liable to prosecution under the criminal laws of the requesting Party; (g) information gathering measures means laws and administrative or judicial procedures enabling the requested Party to i st�llet f�r de f�r n�rvarande utg�ende skat- terna. Till de skatter som omfattas av avtalet kan dessutom till�gg eller �ndringar g�ras ge- nom �msesidig �verenskommelse mellan par- terna genom utv�xlande av brev. Den beh�riga myndigheten i vardera parten ska meddela den andra v�sentliga �ndringar som gjorts i dess lagstiftning och som kan p�verka denna parts skyldigheter enligt detta avtal. Artikel 3 Definitioner 1. I detta avtal: a) avser Sverige 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, b) avser Isle of Man �n Isle of Man, c) avser bolag juridisk person eller annan som vid beskattningen behandlas s�som juri- disk person, d) avser beh�rig myndighet, i Isle of Man, the Assessor of Income Tax eller den- nes befullm�ktigade ombud och i Sverige, fi- nansministern, dennes befullm�ktigade ombud eller den myndighet �t vilken uppdras att vara beh�rig myndighet vid till�mpningen av detta avtal, e) avser strafflagstiftning all strafflagstift- ning som ben�mns som s�dan i intern lagstift- ning, oberoende av om den innefattas i skatte- lagstiftning, strafflagstiftning eller andra f�r- fattningar, f) avser skattebrotts�renden skatte�ren- den som omfattar upps�tligt handlande vilket enligt strafflagstiftningen i den anmodande parten kan bli f�rem�l f�r �tal, g) avser medel f�r att inh�mta upplys- ningar lagstiftning och administrativa �tg�r- der eller domstols�tg�rder vilka m�jligg�r f�r </div> <div id="page5-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> 5 SFS 2008:1301 obtain and provide the information requested; (h) information means any fact, state- ment, document or record in whatever form; (i) legal privilege means (i) communications between a professional legal advisor and his client or any person rep- resenting his client made in connection with the giving of legal advice to the client; (ii) communications between a professio- nal legal advisor and his client or any person representing his client or between such an ad- visor or his client or any such representative and any other person made in connection with, or in contemplation of, legal proceedings and for the purposes of such proceedings; and (iii) items enclosed with or referred to in such communications and made (a) in connection with the giving of legal advice; or (b) in connection with, or in contemplation of, legal proceedings and for the purposes of such proceedings, when they are in the posses- sion of a person who is entitled to possession of them. Items held with the intention of furthering a criminal purpose are not subject to legal privi- lege; (j) person means a natural person a com- pany or any other body or group of persons; (k) public collective investment scheme means any scheme or fund, in which the purchase, sale or redemption of shares or other interests is not implicitly or explicitly restric- ted to a limited group of investors; (l) publicly traded company means any company whose principal class of shares is lis- ted on a recognised stock exchange provided its listed shares can be readily purchased or sold by the public. Shares can be purchased or sold by the public if the purchase or sale of den anmodade parten att inh�mta och l�mna beg�rda upplysningar, h) avser upplysningar varje omst�ndig- het, meddelande, handling eller protokoll oav- sett form, i) avser tystnadsplikt i samband med jur- disk r�dgivning 1) kommunikation, mellan en yrkesm�ssig juridisk r�dgivare och dennes klient eller per- son som f�retr�der klienten, vid juridisk r�d- givning, 2) kommunikation, mellan en yrkesm�ssig juridisk r�dgivare och dennes klient eller per- son som f�retr�der klienten eller mellan s�dan r�dgivare eller dennes klient eller s�dan f�re- tr�dare och n�gon person, i samband med eller under �verv�gandet av r�ttsliga f�rfaranden och med anledning av s�dana f�rfaranden, och 3) upplysningar som bifogats till eller om- n�mns i s�dan kommunikation a) i samband med juridisk r�dgivning, eller b) i samband med eller under �verv�gandet av r�ttsliga f�rfaranden, och med anledning av s�dana f�rfaranden, n�r dessa upplysningar innehas av en person med r�tt att inneha dem. Upplysningar som innehas i syfte att be- fr�mja brott omfattas inte av tystnadsplikt i samband med juridisk r�dgivning, j) avser person fysisk person, bolag och annan sammanslutning, k) avser publikt system f�r kollektiva in- vesteringar ett system eller en fond i vilken k�p, f�rs�ljning eller inl�sen av aktier eller andra r�ttigheter inte underf�rst�tt eller ut- tryckligen begr�nsats till en avgr�nsad krets av investerare, l) avser bolag vars aktier �r f�rem�l f�r all- m�n oms�ttning 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- </div> <div id="page6-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> 6 SFS 2008:1301 shares is not implicitly or explicitly restricted to a limited group of investors; (m) principal class of shares means the class or classes of shares representing a major- ity of the voting power and value of the com- pany; (n) recognised stock exchange means any stock exchange agreed upon by the competent authorities of the Parties; (o) requested Party means the Party to this Agreement which is requested to provide or has provided information in response to a request; (p) requesting Party means the Party to this Agreement submitting a request for or ha- ving received information from the requested Party; (q) tax means any tax covered by this Agreement. 2. As regards the application of this Agree- ment at any time by a Party, any term not defi- ned therein shall, unless the context 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 pre- vailing over a meaning given to the term under other laws of that Party. Article 4 Exchange of information upon request 1. The competent authority of the requested Party shall provide upon request by the re- questing Party information for the purposes referred to in Article 1. Such information shall be exchanged without regard to whether the requested Party needs such information for its own tax purposes or the conduct being investi- gated would constitute a crime under the laws of the requested Party if it had occurred in the territory of the requested Party. The competent authority of the requesting Party shall only make a request for information pursuant to ler f�rs�ljning av aktier inte underf�rst�tt eller uttryckligen begr�nsats till en avgr�nsad krets investerare, m) avser viktigaste aktieslag det eller de aktieslag som representerar majoriteten av r�sterna i och v�rdet av bolaget, n) avser erk�nd aktieb�rs s�dan b�rs som de beh�riga myndigheterna i parterna �verens- kommit, o) avser anmodad part den avtalspart som har anmodats att l�mna eller har l�mnat upp- lysningar p� beg�ran, p) avser anmodande part den avtalspart som beg�r eller har mottagit upplysningar fr�n den anmodade parten, q) avser skatt varje skatt som omfattas av detta avtal. 2. D� en part till�mpar avtalet vid en viss tidpunkt anses, s�vida inte sammanhanget f�r- anleder annat, varje uttryck som inte definie- rats i avtalet ha den betydelse som uttrycket har vid denna tidpunkt enligt den partens lag- stiftning. Den betydelse som uttrycket har en- ligt till�mplig skattelagstiftning i denna part �ger f�retr�de framf�r den betydelse uttrycket har enligt annan lagstiftning i denna part. Artikel 4 Utbyte av upplysningar p� beg�ran 1. Den beh�riga myndigheten i den anmo- dade parten ska p� beg�ran av den anmodande parten l�mna upplysningar f�r de �ndam�l som anges i artikel 1. S�dana upplysningar ska utbytas utan avseende p� om den anmodade parten har behov av upplysningarna f�r sina egna beskattnings�ndam�l eller p� om det handlande som �r f�rem�l f�r utredning skulle ha utgjort ett brott enligt den anmodade par- tens lagstiftning om det �gt rum inom den an- modade partens territorium. Den beh�riga myndigheten i den anmodande parten ska en- </div> <div id="page7-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> 7 SFS 2008:1301 this Article when it is unable to obtain the re- quested information by other means, except where recourse to such means would give rise to disproportionate difficulty. 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, the requested Party shall at its own discretion use all relevant in- formation gathering measures necessary 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 compe- tent authority of the requesting Party, the com- petent authority of the requested Party shall provide information under this Article, to the extent allowable under its domestic laws, in the form of depositions of witnesses and authenticated copies of original records. 4. Each Party shall ensure that it has the authority, for the purposes referred to in Article 1, to obtain and provide, through its competent authority and upon request: (a) information held by banks, other finan- cial institutions, and any person, including no- minees and trustees, acting in an agency or fi- duciary capacity; (b) (i) information regarding the beneficial ownership of companies, partnerships, foun- dations and other persons, including in the case of collective investment schemes, infor- mation on shares, units and other interests; (ii) in the case of trusts, information on sett- lors, trustees and beneficiaries. Further, this Agreement does not create an obligation for a Party to obtain or provide ow- nership information with respect to publicly traded companies or public collective invest- ment schemes, unless such information can be dast beg�ra upplysningar enligt denna artikel n�r den inte kan inh�mta upplysningarna ge- nom andra �tg�rder, utom i de fall d� vidta- gandet av s�dana �tg�rder skulle medf�ra oproportionerligt stora sv�righeter. 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 parten utan hinder av att den anmodade par- ten kanske inte har behov av upplysningarna f�r sina egna beskattnings�ndam�l efter eget gottfinnande utnyttja alla relevanta medel f�r att inh�mta upplysningar f�r att l�mna de be- g�rda upplysningarna till den anmodande par- ten. 3. Om den beh�riga myndigheten i den an- modande parten s�rskilt beg�r det, ska den be- h�riga myndigheten i den anmodade parten i den utstr�ckning detta �r till�tet enligt dess in- terna lagstiftning l�mna upplysningar enligt denna artikel i form av skriftliga vittnesintyg och bestyrkta kopior av handlingar. 4. Vardera parten ska s�kerst�lla att den har befogenhet att genom sin beh�riga myndighet p� beg�ran, f�r de �ndam�l som anges i artikel 1, inh�mta och l�mna: a) upplysningar som innehas av banker, an- dra finansiella institutioner, och annan person, d�ri inbegripet ombud och trustf�rvaltare, i egenskap av representant eller f�rvaltare, b) 1) upplysningar om de verkliga �garf�r- h�llandena i bolag, handelsbolag, stiftelser och andra personer, d�ri inbegripet i fr�ga om system f�r kollektiva investeringar, upplys- ningar om aktier, andelar och andra r�ttighe- ter, 2) i fr�ga om truster, upplysningar om stif- tare, f�rvaltare och f�rm�nstagare. Detta avtal medf�r inte skyldighet f�r en part att inh�mta eller l�mna upplysningar om �garf�rh�llanden f�r bolag vars aktier �r f�re- m�l f�r allm�n oms�ttning eller publikt system f�r kollektiva investeringar, s�vida inte s�dana </div> <div id="page8-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> 8 SFS 2008:1301 obtained without giving rise to disproportio- nate difficulties. 5. Any request for information shall be for- mulated with the greatest detail possible in specifying in writing; (a) the identity of the person under exami- nation or investigation; (b) the period for which the information is requested; (c) the nature of the information requested and the form in which the requesting Party would prefer to receive it; (d) the tax purpose for which the informa- tion is sought; (e) the reasons for believing that the infor- mation requested is foreseeably relevant to tax administration and enforcement of the reques- ting Party, with respect to the person identi- fied in subparagraph (a) of this paragraph; (f) grounds for believing that the informa- tion requested is held in the requested Party or is in the possession of or obtainable by a per- son within the jurisdiction of the requested Party; (g) to the extent known, the name and address of any person believed to be in posses- sion or control of the information requested; (h) a statement that the request is in con- formity with the laws and administrative prac- tices of the requesting Party, that if the reques- ted information was within the jurisdiction of the requesting Party then the competent autho- rity of the requesting Party would be able to obtain the information under the laws of the requesting Party or in the normal course of ad- ministrative practice and that it is in conform- ity with this Agreement; (i) a statement that the requesting Party has pursued all means available in its own terri- tory to obtain the information, except those that would give rise to disproportionate diffi- culty. 6. The competent authority of the requested Party shall acknowledge receipt of the request upplysningar kan inh�mtas utan att det medf�r oproportionerligt stora sv�righeter. 5. Varje beg�ran om upplysningar ska vara skriftlig och utformad s� utf�rligt som m�jligt med uppgift om: a) identitet p� den person som �r f�rem�l f�r utredning eller unders�kning, b) f�r vilken tidsperiod upplysningar be- g�rs, c) slag av upplysningar som beg�rs och den form i vilken den anmodande parten �nskar att upplysningarna ska l�mnas, 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 kan antas vara relevanta i den anmo- dande parten vid skatteadministration och verkst�llighet i fr�ga om den person som iden- tifieras enligt a) i denna punkt, f) sk�len f�r att anta att de beg�rda upplys- ningarna finns i den anmodade parten eller innehas av eller �r tillg�ngliga f�r en person inom den anmodade partens territorium, g) s�vitt det �r k�nt, namn och adress p� person som antas inneha eller kontrollera de beg�rda upplysningarna, h) 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 in- h�mta upplysningarna enligt lagstiftning eller vedertagen administrativ praxis i den anmo- dande parten samt att beg�ran �r i �verens- st�mmelse med detta avtal, i) 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 till den beh�riga myndigheten </div> <div id="page9-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> 9 SFS 2008:1301 to the competent authority of the requesting Party and shall use its best endeavours to for- ward the requested information to the reques- ting Party as soon as possible. Artikel 5 Tax examinations abroad 1. With reasonable notice, the requesting Party may request that the requested Party al- low representatives of the competent authority of the requesting Party to enter the territory of the requested Party, to the extent permitted under its domestic laws, to interview individu- als and examine records with the written con- sent of the individuals or other persons con- cerned. The competent authority of the reques- ting Party shall notify the competent authority of the requested Party of the time and place of the intended meeting with the individuals con- cerned. 2. At the request of the competent authority of the requesting Party, the competent autho- rity of the requested Party may permit repre- sentatives of the competent authority of the re- questing Party to attend a tax examination in the territory of the requested Party. 3. If the request referred to in paragraph 2 is granted, the competent authority of the reques- ted Party conducting the examination shall, as soon as possible, notify the competent autho- rity of the requesting Party of the time and place of the examination, the authority or per- son authorised to carry out the examination and the procedures and conditions required by the requested Party for the conduct of the exa- mination. All decisions regarding the conduct of the examination shall be made by the re- quested Party conducting the examination. i den anmodande parten bekr�fta mottagandet av beg�ran och ska bem�da sig om att snarast m�jligt l�mna de beg�rda upplysningarna till den anmodande parten. Artikel 5 Utomlands utf�rda skatteutredningar 1. Den anmodande parten f�r med sk�ligt varsel beg�ra att den anmodade parten medger att f�retr�dare f�r den beh�riga myndigheten i den anmodande parten n�rvarar i den anmo- dade parten i den utstr�ckning detta �r till�- tet enligt dess interna lagstiftning f�r att h�ra fysiska personer och granska handlingar efter skriftligt medgivande av de fysiska personer eller andra som ber�rs. Den beh�riga myndig- heten i den anmodande parten ska meddela den beh�riga myndigheten i den anmodade parten tid och plats f�r det planerade m�tet med personerna i fr�ga. 2. P� beg�ran av den beh�riga myndigheten i den anmodande parten kan den beh�riga myndigheten i den anmodade parten medge att f�retr�dare f�r den beh�riga myndigheten i den anmodande parten �r n�rvarande vid skat- teutredning p� den anmodade partens territo- rium. 3. Bifalls en beg�ran enligt punkt 2 ska den beh�riga myndigheten i den anmodade parten som utf�r utredningen snarast m�jligt meddela den beh�riga myndigheten i den anmodande parten tid och plats f�r utredningen, den myn- dighet eller person som bemyndigats att utf�ra utredningen samt de f�rfaranden och villkor som den anmodade parten fastst�llt f�r utf�- randet av utredningen. Alla beslut betr�ffande utf�randet av utredningen ska fattas av den an- modade parten som utf�r utredningen. </div> <div id="page10-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> 10 SFS 2008:1301 Article 6 Possibility of declining a request 1. The competent authority of the requested Party may decline to assist: (a) where the request is not made in con- formity with this Agreement; (b) where the requesting Party has not pur- sued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportio- nate difficulty; or (c) where the disclosure of the information requested would be contrary to public policy (ordre public). 2. This Agreement shall not impose upon a requested Party any obligation to provide items subject to legal privilege, or any trade, business, industrial, commercial or professio- nal secret or trade process, provided that infor- mation described in Article 4(4) shall not by reason of that fact alone be treated as such a secret or trade process. 3. A request for information shall not be re- fused on the ground that the tax claim giving rise to the request is disputed. 4. The requested Party shall not be required to obtain and provide information which, if the requested information was within the juris- diction of the requesting Party, the competent authority of the requesting Party would not be able to obtain under its laws or in the normal course of administrative practice. 5. The requested Party may decline a re- quest for information if the information is re- quested by the requesting Party to administer or enforce a provision of the tax law of the re- questing Party, or any requirement connected therewith, which discriminates against a natio- nal or citizen of the requested Party as compa- Artikel 6 M�jlighet att avsl� beg�ran 1. Den beh�riga myndigheten i den anmo- dade parten f�r avsl� en beg�ran a) n�r beg�ran inte gjorts i �verensst�m- melse med detta avtal, b) n�r den anmodande parten inte har vidta- git alla de �tg�rder f�r att inh�mta upplysning- arna som st�r till dess f�rfogande inom dess eget territorium, utom i de fall d� vidtagandet av s�dana �tg�rder skulle medf�ra oproportio- nerligt stora sv�righeter, eller c) n�r l�mnandet av de beg�rda upplysning- arna skulle strida mot allm�nna h�nsyn (ordre public). 2. Detta avtal ska inte medf�ra skyldighet f�r den anmodade parten att l�mna upplys- ningar som omfattas av tystnadsplikt i sam- band med juridisk r�dgivning eller handels-, aff�rs-, industri- eller yrkeshemlighet eller kommersiell hemlighet eller i n�ringsverk- samhet nyttjat f�rfaringss�tt, med f�rbeh�ll f�r att upplysningar inte ska anses som s�dan hemlighet eller s�dant f�rfaringss�tt enbart p� grund av att de �r s�dana som anges i artikel 4.4. 3. En beg�ran om upplysningar ska inte av- sl�s p� grund av att den skattefordran som f�r- anleder beg�ran bestridits. 4. Den anmodade parten har inte skyldighet att inh�mta och l�mna upplysningar som den beh�riga myndigheten i den anmodande par- ten om de beg�rda upplysningarna fanns inom denna parts jurisdiktion inte kan in- h�mta enligt dess lagstiftning eller vedertagen administrativ praxis. 5. Den anmodade parten f�r avsl� en beg�- ran om upplysningar, om upplysningarna be- g�rs av den anmodande parten f�r att adminis- trera eller verkst�lla en best�mmelse i den an- modande partens skattelagstiftning eller d�r- med sammanh�ngande krav som diskrimine- rar en medborgare i den anmodade parten i </div> <div id="page11-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> 11 SFS 2008:1301 red with a national or citizen of the requesting Party in the same circumstances. Article 7 Confidentiality 1. All information provided and received by the competent authorities of the Parties shall be kept confidential. 2. Such information shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the pur- poses specified in Article 1, and used by such persons or authorities only for such purposes, including the determination of any appeal. For these purposes, information may be disclosed in public court proceedings or in judicial deci- sions. 3. Such information may not be used for any purpose other than for the purposes stated in Article 1 without the express written con- sent of the competent authority of the reques- ted Party. 4. Information provided to a requesting Party under this Agreement may not be disclo- sed to any other jurisdiction. Article 8 Costs Unless the competent authorities of the Par- ties otherwise agree, ordinary costs incurred in providing assistance shall be borne by the re- quested Party, and extraordinary costs incur- red in providing assistance (including costs of engaging external advisors in connection with litigation or otherwise) shall be borne by the requesting Party. The respective competent authorities shall consult from time to time with regard to this Article, and in particular the competent authority of the requested Party shall consult with the competent authority of the requesting Party in advance if the costs of f�rh�llande till en medborgare i den anmo- dande parten under samma f�rh�llanden. Article 7 Sekretess 1. Alla upplysningar som l�mnas och mot- tas av de beh�riga myndigheterna i parterna ska h�llas hemliga. 2. S�dana upplysningar f�r yppas endast f�r personer eller myndigheter (d�ri inbegripet domstolar och f�rvaltningsorgan) som har be- fattning med de �ndam�l som anges i artikel 1 och f�r anv�ndas av dessa personer eller myn- digheter endast f�r s�dana �ndam�l, d�ri inbe- gripet handl�ggning av �verklagande. F�r dessa �ndam�l f�r upplysningarna yppas vid offentlig r�tteg�ng eller i domstolsavg�ran- den. 3. S�dana upplysningar f�r inte utan ut- tryckligt skriftligt medgivande av den beh�- riga myndigheten i den anmodade parten an- v�ndas f�r andra �ndam�l �n de som anges i artikel 1. 4. Upplysningar som l�mnats till en anmo- dande part enligt detta avtal f�r inte yppas f�r annan jurisdiktion. Artikel 8 Kostnader S�vida inte annat �verenskoms av de beh�- riga myndigheterna i parterna ska den anmo- dade parten svara f�r sedvanliga kostnader f�r handr�ckning och den anmodande parten f�r kostnader f�r handr�ckning som inte kan an- ses sedvanliga (d�ri inbegripet kostnader f�r att anlita utomst�ende r�dgivare i samband med process eller f�r annat �ndam�l). De be- h�riga myndigheterna ska fr�n tid till annan �verl�gga i fr�ga om denna artikel och s�rskilt den beh�riga myndigheten i den anmodade parten ska i f�rv�g �verl�gga med den beh�- riga myndigheten i den anmodande parten om 7 SFS 2008:12711305 </div> <div id="page12-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> 12 SFS 2008:1301 providing information with respect to a speci- fic request are expected to be significant. Article 9 Language Requests for assistance and responses thereto shall be drawn up in English. Article 10 Mutual agreement procedure Where difficulties or doubts arise between the Parties regarding the implementation or in- terpretation of this Agreement, the respective competent authorities shall use their best ef- forts to resolve the matter by mutual agree- ment. Article 11 Entry into force This Agreement shall enter into force on the thirtieth day after the later of the dates on which each of the Parties has notified the other in writing that the procedures required by its law have been complied with. The Agreement shall have effect: (a) for criminal tax matters on that date; and (b) for all other matters covered in Article 1 on that date, but only in respect of any tax year beginning on or after the first day of January of the year next following that in which this Agreement enters into force or, where there is no tax year, all charges to tax arising on or af- ter that date. kostnaderna f�r att l�mna upplysningar med anledning av en viss beg�ran f�rv�ntas bli h�ga. Artikel 9 Spr�k Beg�ran om handr�ckning och svar p� s�- dan beg�ran ska uppr�ttas p� engelska. Artikel 10 �msesidig �verenskommelse N�r sv�righeter eller tvivelsm�l uppkom- mer mellan parterna i fr�ga om till�mpning el- ler tolkning av detta avtal ska de beh�riga myndigheterna anstr�nga sig f�r att avg�ra sa- ken genom �msesidig �verenskommelse. Artikel 11 Ikrafttr�dande Detta avtal tr�der i kraft den trettionde da- gen efter den dag d� den sista av de skriftliga underr�ttelser som respektive regering ska l�mna n�r de �tg�rder vidtagits som kr�vs en- ligt respektive parts lagstiftning har l�mnats. Avtalet ska till�mpas: a) i skattebrotts�renden: fr�n och med denna dag, b) i alla andra �renden som omfattas av arti- kel 1: fr�n och med denna dag, dock endast f�r beskattnings�r som b�rjar den 1 januari det �r som f�ljer n�rmast efter det �r d� avtalet tr�der i kraft eller senare, eller om beskattnings�r saknas, p� skatt som tas ut samma dag eller se- nare. </div> <div id="page13-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> 13 SFS 2008:1301 Article 12 Termination 1. This Agreement shall remain in force un- til terminated by a Party. Either Party may terminate the Agreement by giving written no- tice of termination at least six months before the end of any calendar year. In such event, the Agreement shall cease to have effect on taxes chargeable for any tax year beginning on or after the first day of January of the year next following the end of the six months pe- riod. All requests received up to the effective date of termination will be dealt with in accor- dance with the terms of this Agreement. 2. If the Agreement is terminated the Parties shall remain bound by the provisions of Ar- ticle 7 with respect to any information obtai- ned under this Agreement. In witness whereof the undersigned being duly authorised thereto have signed this Agreement. Done at Oslo, this Thirtieth day of October 2007, in duplicate in the English language. For the Government of the Kingdom of Swe- den Ingemar Hansson For the Government of the Isle of Man Allan Robert Bell Artikel 12 Upph�rande 1. Detta avtal f�rblir i kraft till dess det s�gs upp av en part. Vardera parten kan skriftligen s�ga upp avtalet genom underr�ttelse h�rom minst sex m�nader f�re utg�ngen av n�got ka- lender�r. I h�ndelse av s�dan upps�gning upp- h�r avtalet att g�lla i fr�ga om skatt som p�- f�rs f�r beskattnings�r som b�rjar den 1 janu- ari det �r som f�ljer n�rmast efter utg�ngen av sexm�nadersperioden eller senare. Beg�ran som mottagits f�re den dag avtalet upph�r att g�lla ska behandlas enligt villkoren i detta av- tal. 2. Om avtalet s�gs upp ska parterna vara fortsatt bundna av best�mmelserna i artikel 7 i fr�ga om upplysningar som mottagits enligt detta avtal. Till bekr�ftelse h�rav har undertecknade, d�rtill vederb�rligen bemyndigade, underteck- nat detta avtal. Som skedde i Oslo den 30 oktober 2007 i tv� exemplar p� engelska spr�ket. F�r Konungariket Sveriges regering Ingemar Hansson F�r Isle of Mans regering Allan Robert Bell </div> <div id="page14-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> 14 SFS 2008:1301 I have the honour to refer to the Agreement between the Isle of Man and the Kingdom of Sweden for the Exchange of Information rela- ting to Tax Matters (hereinafter referred to as the Agreement) which was signed on 30 Oc- tober, 2007, and to confirm, on behalf of the Government of Sweden, the following under- standing reached between our two Govern- ments. When applying the Agreement the taxes re- ferred to in paragraph 1 (a) of Article 2 shall include the yield tax on pension funds (avkast- ningsskatten p� pensionsmedel). This exchange of letters shall form an inte- gral part of the Agreement and shall enter into force in accordance with Article 11 at the same time the Agreement enters into force. If this is in accordance with your understan- ding, I would appreciate an acknowledgment from you to that effect. Accept, Excellency, the renewed assurances of my highest consideration. Dated at Stockholm, 25 September, 2008 Anders Borg 6th October 2008 Excellency, I have the honour to acknowledge the receipt of your letter of 25 September 2008 which reads as follows: (�vers�ttning) Jag har �ran att h�nvisa till det den 30 okto- ber 2007 undertecknade avtalet mellan Isle of Man och Konungariket Sverige om utbyte av upplysningar i skatte�renden (i det f�ljande ben�mnt: avtalet), samt att p� uppdrag av Sve- riges regering bekr�fta f�ljande �verenskom- melse som tr�ffats mellan v�ra b�da reger- ingar. Vid till�mpning av avtalet ska de skatter som anges i artikel 2 punkt 1 a) inbegripa av- kastningsskatten p� pensionsmedel. Denna skriftv�xling ska utg�ra en integre- rande del av avtalet och ska tr�da i kraft i �verensst�mmelse med artikel 11 vid samma tidpunkt som avtalet tr�der i kraft. Om detta �r i �verensst�mmelse med Er uppfattning, skulle jag uppskatta en bekr�f- telse p� detta fr�n Er. Mottag, Ers Excellens, denna f�rnyade f�rs�k- ran om min utm�rkta h�gaktning. Undertecknat i Stockholm den 25 september 2008 Anders Borg 6 oktober 2008 Ers Excellens, Jag har �ran att bekr�fta mottagandet av Ert brev daterat den 25 september 2008 som lyder enligt f�ljande: Skriftv�xling den 25 september 2008 respektive den 6 oktober 2008 (�vers�ttning) </div> <div id="page15-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> 15 SFS 2008:1301 I have the honour assurances of my highest consideration. I have the honour to confirm, on behalf of the Government of the Isle of Man, that the treatment of the yield tax on pension funds as specified by you, is in accordance with our un- derstanding. Accept, Excellency, the renewed assurances of my highest consideration. Allan Bell Minister for the Treasury Jag har �ran f�rs�kran om min ut- m�rkta h�gaktning. Jag har �ran att bekr�fta, p� Isle of Mans re- gerings v�gnar, att den av Er f�reslagna be- handlingen av avkastningsskatten p� pen- sionsmedel, �r i �verensst�mmelse med v�r uppfattning. Mottag, Ers Excellens, denna f�rnyade f�rs�k- ran om min utm�rkta h�gaktning. Allan Bell Minister for the Treasury </div> <div id="page16-div" style="position:relative;width:744px;height:1070px;"> <img width="744" height="1070" src="/Static/i/lagboken/hidden.png" alt="background image"/> Thomson F�rlag AB, tel. 08-587 671 00 Elanders, V�llingby 2008 </div> </div>

Svensk f�rfattningssamling

Lag
om avtal mellan Sverige och Isle of Man om utbyte
av upplysningar i skatte�renden;

utf�rdad den 27 november 2008.

Enligt riksdagens beslut

f�reskrivs f�ljande.

1 �

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

Sverige och Isle of Man undertecknade den 30 oktober 2007 ska tillsam-
mans med den skriftv�xling som �r fogad till avtalet och som utg�r en inte-
grerande del av detta g�lla som lag h�r i landet. Avtalet och skriftv�xlingen
�r avfattade p� engelska. Den engelska texten samt en svensk �vers�ttning
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 1 januari �ret

efter det �r d� lagen tr�der i kraft eller senare eller, om beskattnings�r sak-
nas, p� skatt som tas ut den 1 januari �ret efter det �r d� lagen tr�der i kraft
eller senare. I �renden som utg�r skattebrotts�renden enligt avtalet ska lagen
till�mpas fr�n och med ikrafttr�dandet.

P� regeringens v�gnar

FREDRIK REINFELDT

ANDERS BORG
(Finansdepartementet)

Prop. 2008/09:55, bet. 2008/09:SkU16, rskr. 2008/09:72.

SFS 2008:1301

Utkom fr�n trycket
den 16 december 2008

SFS 2008:1301

AGREEMENT BETWEEN THE KING-
DOM OF SWEDEN AND THE ISLE OF
MAN FOR THE EXCHANGE OF INFOR-
MATION RELATING TO TAX MATTERS

Whereas

the Government of the Kingdom

of Sweden and the Government of the Isle of
Man (the Parties) have long been active in
international efforts in the fight against finan-
cial and other crimes, including the targeting
of terrorist financing;

Whereas

it is acknowledged that the Isle of

Man under the terms of its Entrustment from
the United Kingdom has the right to negotiate,
conclude, perform and subject to the terms of
this Agreement terminate a tax information
exchange agreement with the Kingdom of
Sweden;

Whereas

the Isle of Man entered into a po-

litical commitment to the OECDs principles
of effective exchange of information;

Whereas

the Parties wish to enhance and

facilitate the terms and conditions governing
the exchange of information relating to taxes;

Now, therefore

, the Parties have agreed to

conclude the following Agreement which con-
tains obligations on the part of the Parties
only:

Article 1

Scope of the agreement

The Parties shall provide assistance through

exchange of information that is foreseeably re-
levant to the administration and enforcement
of the domestic laws of the Parties concerning
taxes covered by this Agreement, including
information that is foreseeably relevant to the

Bilaga

(�vers�ttning)

AVTAL MELLAN KONUNGARIKET
SVERIGE OCH ISLE OF MAN OM UT-
BYTE AV UPPLYSNINGAR I SKATTE-
�RENDEN

D� Konungariket Sveriges regering och Isle

of Mans regering (parterna) under l�ng tid
har deltagit i internationella anstr�ngningar i
kampen mot ekonomisk och annan brottslig-
het, d�ri inbegripet finansiering av terrorism,

d� det bekr�ftats att Isle of Man enligt vill-

koren f�r dess bemyndigande fr�n F�renade
konungariket har r�tt att f�rhandla, ing�, full-
g�ra och p� de villkor som anges i detta avtal
s�ga upp ett avtal med Konungariket Sverige
om utbyte av upplysningar i skatte�renden,

d� Isle of Man politiskt har f�rbundit sig till

OECD:s principer f�r effektivt utbyte av upp-
lysningar,

d� parterna �nskar f�rb�ttra och underl�tta

villkoren och f�ruts�ttningarna f�r utbyte av
upplysningar i skatte�renden,

har parterna kommit �verens om att ing�

f�ljande avtal, vilket medf�r skyldigheter en-
dast f�r parterna:

Artikel 1

Avtalets till�mpningsomr�de

Parterna ska bitr�da varandra med hand-

r�ckning genom utbyte av upplysningar som
kan antas vara relevanta vid administration
och verkst�llighet av parternas interna lagstift-
ning r�rande skatter som omfattas av detta av-
tal, d�ri inbegripet upplysningar som kan an-

SFS 2008:1301

determination, assessment and collection of
such taxes, the recovery and enforcement of
tax claims with respect to persons liable to
such taxes, or to the investigation or prosecu-
tion of tax matters in relation to such persons.
A requested Party is not obliged to provide in-
formation which is neither held by its authori-
ties nor in the possession of nor obtainable by
persons who are within its territorial jurisdic-
tion. The rights and safeguards secured to per-
sons by the laws or administrative practice of
the requested Party remain applicable. The re-
quested Party shall use its best endeavours to
ensure that the effective exchange of informa-
tion is not unduly prevented or delayed.

Article 2

Taxes covered

1. This Agreement shall apply to the follo-

wing taxes imposed by the Parties:

(a) in the case of Sweden:
(i) the national income tax (den statliga in-

komstskatten);

(ii) the withholding tax on dividends (ku-

pongskatten);

(iii) the income tax on non-residents (den

s�rskilda inkomstskatten f�r utomlands bo-
satta);

(iv) the income tax on non-resident artistes

and athletes (den s�rskilda inkomstskatten f�r
utomlands bosatta artister m.fl.); and

(v) the municipal income tax (den kommu-

nala inkomstskatten);

(b) in the case of Isle of Man:
taxes on income or profit.
2. This Agreement shall apply also to any

identical taxes imposed after the date of signa-
ture of the Agreement in addition to, or in
place of, the existing taxes. This Agreement
shall also apply to any substantially similar
taxes imposed after the date of signature of the
Agreement in addition to, or in place of, the

tas vara relevanta f�r handl�ggning, fastst�l-
lande och uppb�rd av s�dana skatter, indriv-
ning och andra exekutiva �tg�rder betr�ffande
skattefordringar i fr�ga om personer som �r
skattskyldiga till s�dana skatter eller f�r utred-
ning eller �tal i skatte�renden i fr�ga om s�-
dana personer. Den anmodade parten �r inte
skyldig att l�mna upplysningar som varken
innehas av dess myndigheter eller innehas av
eller �r tillg�ngliga f�r personer inom dess ju-
risdiktion. De r�ttigheter och skydd som till-
kommer personer enligt den anmodade par-
tens lagstiftning eller administrativa praxis
f�rblir till�mpliga. Den anmodade parten ska
anstr�nga sig f�r att s�kerst�lla att ett effektivt
utbyte av upplysningar inte otillb�rligt hindras
eller f�rdr�js.

Artikel 2

Skatter som omfattas av avtalet

1. Detta avtal ska till�mpas p� f�ljande

skatter vilka p�f�rs av parterna:

a) i Sverige:
1. den statliga inkomstskatten,

2. kupongskatten,

3. den s�rskilda inkomstskatten f�r utom-

lands bosatta,

4. den s�rskilda inkomstskatten f�r utom-

lands bosatta artister m.fl., och

5. den kommunala inkomstskatten,

b) i Isle of Man:
skatt p� inkomst eller vinst.
2.

Avtalet till�mpas �ven p� skatter av

samma slag som efter undertecknandet av av-
talet p�f�rs vid sidan av eller i st�llet f�r de f�r
n�rvarande utg�ende skatterna. Om parterna
avtalar h�rom, till�mpas avtalet �ven p� skat-
ter av i huvudsak likartat slag som efter under-
tecknandet av avtalet p�f�rs vid sidan av eller

SFS 2008:1301

existing taxes if the Parties so agree. Further-
more, the taxes covered may be expanded or
modified by mutual agreement of the Parties
in the form of an exchange of letters. The
competent authority of each Party shall notify
the other of substantial changes in laws which
may affect the obligations of that Party pursu-
ant to this Agreement.

Article 3

Definitions

1. In this Agreement:
(a) Sweden means the Kingdom of Swe-

den and, when used in a geographical sense,
includes the national territory, the territorial
sea of Sweden as well as other maritime areas
over which Sweden in accordance with inter-
national law exercises sovereign rights or ju-
risdiction;

(b) Isle of Man means the island of the

Isle of Man;

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

(d) competent authority means, in the

case of the Isle of Man, the Assessor of In-
come Tax or his delegate and in the case of
Sweden, the Minister of Finance, his authori-
sed representative or the authority which is de-
signated as a competent authority for the pur-
poses of this Agreement;

(e) criminal laws means all criminal laws

designated as such under domestic law, irre-
spective of whether such are contained in the
tax laws, the criminal code or other statutes;

(f) criminal tax matters means tax matters

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

(g)

information gathering measures

means laws and administrative or judicial
procedures enabling the requested Party to

i st�llet f�r de f�r n�rvarande utg�ende skat-
terna. Till de skatter som omfattas av avtalet
kan dessutom till�gg eller �ndringar g�ras ge-
nom �msesidig �verenskommelse mellan par-
terna genom utv�xlande av brev. Den beh�riga
myndigheten i vardera parten ska meddela den
andra v�sentliga �ndringar som gjorts i dess
lagstiftning och som kan p�verka denna parts
skyldigheter enligt detta avtal.

Artikel 3

Definitioner

1. I detta avtal:
a) avser Sverige 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,

b) avser Isle of Man �n Isle of Man,

c) avser bolag juridisk person eller annan

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

d) avser beh�rig myndighet, i Isle of

Man, the Assessor of Income Tax eller den-
nes befullm�ktigade ombud och i Sverige, fi-
nansministern, dennes befullm�ktigade ombud
eller den myndighet �t vilken uppdras att vara
beh�rig myndighet vid till�mpningen av detta
avtal,

e) avser strafflagstiftning all strafflagstift-

ning som ben�mns som s�dan i intern lagstift-
ning, oberoende av om den innefattas i skatte-
lagstiftning, strafflagstiftning eller andra f�r-
fattningar,

avser skattebrotts�renden skatte�ren-

den som omfattar upps�tligt handlande vilket
enligt strafflagstiftningen i den anmodande
parten kan bli f�rem�l f�r �tal,

g) avser medel f�r att inh�mta upplys-

ningar lagstiftning och administrativa �tg�r-
der eller domstols�tg�rder vilka m�jligg�r f�r

SFS 2008:1301

obtain and provide the information requested;

(h) information means any fact, state-

ment, document or record in whatever form;

(i) legal privilege means

(i) communications between a professional

legal advisor and his client or any person rep-
resenting his client made in connection with
the giving of legal advice to the client;

(ii) communications between a professio-

nal legal advisor and his client or any person
representing his client or between such an ad-
visor or his client or any such representative
and any other person made in connection with,
or in contemplation of, legal proceedings and
for the purposes of such proceedings; and

(iii) items enclosed with or referred to in

such communications and made

(a) in connection with the giving of legal

advice; or

(b) in connection with, or in contemplation

of, legal proceedings and for the purposes of
such proceedings, when they are in the posses-
sion of a person who is entitled to possession
of them.

Items held with the intention of furthering a

criminal purpose are not subject to legal privi-
lege;

(j) person means a natural person a com-

pany or any other body or group of persons;

(k) public collective investment scheme

means any scheme or fund, in which the
purchase, sale or redemption of shares or other
interests is not implicitly or explicitly restric-
ted to a limited group of investors;

(l) publicly traded company means any

company whose principal class of shares is lis-
ted on a recognised stock exchange provided
its listed shares can be readily purchased or
sold by the public. Shares can be purchased or
sold by the public if the purchase or sale of

den anmodade parten att inh�mta och l�mna
beg�rda upplysningar,

h) avser upplysningar varje omst�ndig-

het, meddelande, handling eller protokoll oav-
sett form,

i) avser tystnadsplikt i samband med jur-

disk r�dgivning

1) kommunikation, mellan en yrkesm�ssig

juridisk r�dgivare och dennes klient eller per-
son som f�retr�der klienten, vid juridisk r�d-
givning,

2) kommunikation, mellan en yrkesm�ssig

juridisk r�dgivare och dennes klient eller per-
son som f�retr�der klienten eller mellan s�dan
r�dgivare eller dennes klient eller s�dan f�re-
tr�dare och n�gon person, i samband med eller
under �verv�gandet av r�ttsliga f�rfaranden
och med anledning av s�dana f�rfaranden, och

3) upplysningar som bifogats till eller om-

n�mns i s�dan kommunikation

a) i samband med juridisk r�dgivning, eller

b) i samband med eller under �verv�gandet

av r�ttsliga f�rfaranden, och med anledning av
s�dana f�rfaranden, n�r dessa upplysningar
innehas av en person med r�tt att inneha dem.

Upplysningar som innehas i syfte att be-

fr�mja brott omfattas inte av tystnadsplikt i
samband med juridisk r�dgivning,

j) avser person fysisk person, bolag och

annan sammanslutning,

k) avser publikt system f�r kollektiva in-

vesteringar ett system eller en fond i vilken
k�p, f�rs�ljning eller inl�sen av aktier eller
andra r�ttigheter inte underf�rst�tt eller ut-
tryckligen begr�nsats till en avgr�nsad krets
av investerare,

l) avser bolag vars aktier �r f�rem�l f�r all-

m�n oms�ttning 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-

SFS 2008:1301

shares is not implicitly or explicitly restricted
to a limited group of investors;

(m) principal class of shares means the

class or classes of shares representing a major-
ity of the voting power and value of the com-
pany;

(n) recognised stock exchange means any

stock exchange agreed upon by the competent
authorities of the Parties;

(o) requested Party means the Party to

this Agreement which is requested to provide
or has provided information in response to a
request;

(p) requesting Party means the Party to

this Agreement submitting a request for or ha-
ving received information from the requested
Party;

(q) tax means any tax covered by this

Agreement.

2. As regards the application of this Agree-

ment at any time by a Party, any term not defi-
ned therein shall, unless the context 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 pre-
vailing over a meaning given to the term under
other laws of that Party.

Article 4

Exchange of information upon request

1. The competent authority of the requested

Party shall provide upon request by the re-
questing Party information for the purposes
referred to in Article 1. Such information shall
be exchanged without regard to whether the
requested Party needs such information for its
own tax purposes or the conduct being investi-
gated would constitute a crime under the laws
of the requested Party if it had occurred in the
territory of the requested Party. The competent
authority of the requesting Party shall only
make a request for information pursuant to

ler f�rs�ljning av aktier inte underf�rst�tt eller
uttryckligen begr�nsats till en avgr�nsad krets
investerare,

m) avser viktigaste aktieslag det eller de

aktieslag som representerar majoriteten av
r�sterna i och v�rdet av bolaget,

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

de beh�riga myndigheterna i parterna �verens-
kommit,

o) avser anmodad part den avtalspart som

har anmodats att l�mna eller har l�mnat upp-
lysningar p� beg�ran,

p) avser anmodande part den avtalspart

som beg�r eller har mottagit upplysningar fr�n
den anmodade parten,

q) avser skatt varje skatt som omfattas av

detta avtal.

2. D� en part till�mpar avtalet vid en viss

tidpunkt anses, s�vida inte sammanhanget f�r-
anleder annat, varje uttryck som inte definie-
rats i avtalet ha den betydelse som uttrycket
har vid denna tidpunkt enligt den partens lag-
stiftning. Den betydelse som uttrycket har en-
ligt till�mplig skattelagstiftning i denna part
�ger f�retr�de framf�r den betydelse uttrycket
har enligt annan lagstiftning i denna part.

Artikel 4

Utbyte av upplysningar p� beg�ran

1. Den beh�riga myndigheten i den anmo-

dade parten ska p� beg�ran av den anmodande
parten l�mna upplysningar f�r de �ndam�l
som anges i artikel 1. S�dana upplysningar ska
utbytas utan avseende p� om den anmodade
parten har behov av upplysningarna f�r sina
egna beskattnings�ndam�l eller p� om det
handlande som �r f�rem�l f�r utredning skulle
ha utgjort ett brott enligt den anmodade par-
tens lagstiftning om det �gt rum inom den an-
modade partens territorium. Den beh�riga
myndigheten i den anmodande parten ska en-

SFS 2008:1301

this Article when it is unable to obtain the re-
quested information by other means, except
where recourse to such means would give rise
to disproportionate difficulty.

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, the requested Party
shall at its own discretion use all relevant in-
formation gathering measures necessary 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 compe-

tent authority of the requesting Party, the com-
petent authority of the requested Party shall
provide information under this Article, to the
extent allowable under its domestic laws, in
the form of depositions of witnesses and
authenticated copies of original records.

4. Each Party shall ensure that it has the

authority, for the purposes referred to in
Article 1, to obtain and provide, through its
competent authority and upon request:

(a) information held by banks, other finan-

cial institutions, and any person, including no-
minees and trustees, acting in an agency or fi-
duciary capacity;

(b) (i) information regarding the beneficial

ownership of companies, partnerships, foun-
dations and other persons, including in the
case of collective investment schemes, infor-
mation on shares, units and other interests;

(ii) in the case of trusts, information on sett-

lors, trustees and beneficiaries.

Further, this Agreement does not create an

obligation for a Party to obtain or provide ow-
nership information with respect to publicly
traded companies or public collective invest-
ment schemes, unless such information can be

dast beg�ra upplysningar enligt denna artikel
n�r den inte kan inh�mta upplysningarna ge-
nom andra �tg�rder, utom i de fall d� vidta-
gandet av s�dana �tg�rder skulle medf�ra
oproportionerligt stora sv�righeter.

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
parten utan hinder av att den anmodade par-
ten kanske inte har behov av upplysningarna
f�r sina egna beskattnings�ndam�l efter eget
gottfinnande utnyttja alla relevanta medel f�r
att inh�mta upplysningar f�r att l�mna de be-
g�rda upplysningarna till den anmodande par-
ten.

3. Om den beh�riga myndigheten i den an-

modande parten s�rskilt beg�r det, ska den be-
h�riga myndigheten i den anmodade parten i
den utstr�ckning detta �r till�tet enligt dess in-
terna lagstiftning l�mna upplysningar enligt
denna artikel i form av skriftliga vittnesintyg
och bestyrkta kopior av handlingar.

4. Vardera parten ska s�kerst�lla att den har

befogenhet att genom sin beh�riga myndighet
p� beg�ran, f�r de �ndam�l som anges i artikel
1, inh�mta och l�mna:

a) upplysningar som innehas av banker, an-

dra finansiella institutioner, och annan person,
d�ri inbegripet ombud och trustf�rvaltare, i
egenskap av representant eller f�rvaltare,

b) 1) upplysningar om de verkliga �garf�r-

h�llandena i bolag, handelsbolag, stiftelser
och andra personer, d�ri inbegripet i fr�ga om
system f�r kollektiva investeringar, upplys-
ningar om aktier, andelar och andra r�ttighe-
ter,

2) i fr�ga om truster, upplysningar om stif-

tare, f�rvaltare och f�rm�nstagare.

Detta avtal medf�r inte skyldighet f�r en

part att inh�mta eller l�mna upplysningar om
�garf�rh�llanden f�r bolag vars aktier �r f�re-
m�l f�r allm�n oms�ttning eller publikt system
f�r kollektiva investeringar, s�vida inte s�dana

SFS 2008:1301

obtained without giving rise to disproportio-
nate difficulties.

5. Any request for information shall be for-

mulated with the greatest detail possible in
specifying in writing;

(a) the identity of the person under exami-

nation or investigation;

(b) the period for which the information is

requested;

and the form in which the requesting Party
would prefer to receive it;

(d) the tax purpose for which the informa-

tion is sought;

(e) the reasons for believing that the infor-

mation requested is foreseeably relevant to tax
administration and enforcement of the reques-
ting Party, with respect to the person identi-
fied in subparagraph (a) of this paragraph;

(f) grounds for believing that the informa-

tion requested is held in the requested Party or
is in the possession of or obtainable by a per-
son within the jurisdiction of the requested
Party;

(g) to the extent known, the name and

address of any person believed to be in posses-
sion or control of the information requested;

(h) a statement that the request is in con-

formity with the laws and administrative prac-
tices of the requesting Party, that if the reques-
ted information was within the jurisdiction of
the requesting Party then the competent autho-
rity of the requesting Party would be able to
obtain the information under the laws of the
requesting Party or in the normal course of ad-
ministrative practice and that it is in conform-
ity with this Agreement;

(i) a statement that the requesting Party has

pursued all means available in its own terri-
tory to obtain the information, except those
that would give rise to disproportionate diffi-
culty.

6. The competent authority of the requested

Party shall acknowledge receipt of the request

upplysningar kan inh�mtas utan att det medf�r
oproportionerligt stora sv�righeter.

5. Varje beg�ran om upplysningar ska vara

skriftlig och utformad s� utf�rligt som m�jligt
med uppgift om:

a) identitet p� den person som �r f�rem�l

f�r utredning eller unders�kning,

b) f�r vilken tidsperiod upplysningar be-

g�rs,

c) slag av upplysningar som beg�rs och den

form i vilken den anmodande parten �nskar att
upplysningarna ska l�mnas,

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 kan antas vara relevanta i den anmo-
dande parten vid skatteadministration och
verkst�llighet i fr�ga om den person som iden-
tifieras enligt a) i denna punkt,

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

ningarna finns i den anmodade parten eller
innehas av eller �r tillg�ngliga f�r en person
inom den anmodade partens territorium,

g) s�vitt det �r k�nt, namn och adress p�

person som antas inneha eller kontrollera de
beg�rda upplysningarna,

h) 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 in-
h�mta upplysningarna enligt lagstiftning eller
vedertagen administrativ praxis i den anmo-
dande parten samt att beg�ran �r i �verens-
st�mmelse med detta avtal,

i) 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 till den beh�riga myndigheten

SFS 2008:1301

to the competent authority of the requesting
Party and shall use its best endeavours to for-
ward the requested information to the reques-
ting Party as soon as possible.

Artikel 5

Tax examinations abroad

1. With reasonable notice, the requesting

Party may request that the requested Party al-
low representatives of the competent authority
of the requesting Party to enter the territory of
the requested Party, to the extent permitted
under its domestic laws, to interview individu-
als and examine records with the written con-
sent of the individuals or other persons con-
cerned. The competent authority of the reques-
ting Party shall notify the competent authority
of the requested Party of the time and place of
the intended meeting with the individuals con-
cerned.

2. At the request of the competent authority

of the requesting Party, the competent autho-
rity of the requested Party may permit repre-
sentatives of the competent authority of the re-
questing Party to attend a tax examination in
the territory of the requested Party.

3. If the request referred to in paragraph 2 is

granted, the competent authority of the reques-
ted Party conducting the examination shall, as
soon as possible, notify the competent autho-
rity of the requesting Party of the time and
place of the examination, the authority or per-
son authorised to carry out the examination
and the procedures and conditions required by
the requested Party for the conduct of the exa-
mination. All decisions regarding the conduct
of the examination shall be made by the re-
quested Party conducting the examination.

i den anmodande parten bekr�fta mottagandet
av beg�ran och ska bem�da sig om att snarast
m�jligt l�mna de beg�rda upplysningarna till
den anmodande parten.

Artikel 5

Utomlands utf�rda skatteutredningar

1. Den anmodande parten f�r med sk�ligt

varsel beg�ra att den anmodade parten medger
att f�retr�dare f�r den beh�riga myndigheten i
den anmodande parten n�rvarar i den anmo-
dade parten i den utstr�ckning detta �r till�-
tet enligt dess interna lagstiftning f�r att h�ra
fysiska personer och granska handlingar efter
skriftligt medgivande av de fysiska personer
eller andra som ber�rs. Den beh�riga myndig-
heten i den anmodande parten ska meddela
den beh�riga myndigheten i den anmodade
parten tid och plats f�r det planerade m�tet
med personerna i fr�ga.

2. P� beg�ran av den beh�riga myndigheten

i den anmodande parten kan den beh�riga
myndigheten i den anmodade parten medge att
f�retr�dare f�r den beh�riga myndigheten i
den anmodande parten �r n�rvarande vid skat-
teutredning p� den anmodade partens territo-
rium.

3. Bifalls en beg�ran enligt punkt 2 ska den

beh�riga myndigheten i den anmodade parten
som utf�r utredningen snarast m�jligt meddela
den beh�riga myndigheten i den anmodande
parten tid och plats f�r utredningen, den myn-
dighet eller person som bemyndigats att utf�ra
utredningen samt de f�rfaranden och villkor
som den anmodade parten fastst�llt f�r utf�-
randet av utredningen. Alla beslut betr�ffande
utf�randet av utredningen ska fattas av den an-
modade parten som utf�r utredningen.

SFS 2008:1301

Article 6

Possibility of declining a request

1. The competent authority of the requested

Party may decline to assist:

(a) where the request is not made in con-

formity with this Agreement;

(b) where the requesting Party has not pur-

sued all means available in its own territory to
obtain the information, except where recourse
to such means would give rise to disproportio-
nate difficulty; or

requested would be contrary to public policy
(ordre public).

2. This Agreement shall not impose upon a

requested Party any obligation to provide
items subject to legal privilege, or any trade,
business, industrial, commercial or professio-
nal secret or trade process, provided that infor-
mation described in Article 4(4) shall not by
reason of that fact alone be treated as such a
secret or trade process.

3. A request for information shall not be re-

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

4. The requested Party shall not be required

to obtain and provide information which, if
the requested information was within the juris-
diction of the requesting Party, the competent
authority of the requesting Party would not be
able to obtain under its laws or in the normal
course of administrative practice.

5. The requested Party may decline a re-

quest for information if the information is re-
quested by the requesting Party to administer
or enforce a provision of the tax law of the re-
questing Party, or any requirement connected
therewith, which discriminates against a natio-
nal or citizen of the requested Party as compa-

Artikel 6

M�jlighet att avsl� beg�ran

1. Den beh�riga myndigheten i den anmo-

dade parten f�r avsl� en beg�ran

a) n�r beg�ran inte gjorts i �verensst�m-

melse med detta avtal,

b) n�r den anmodande parten inte har vidta-

git alla de �tg�rder f�r att inh�mta upplysning-
arna som st�r till dess f�rfogande inom dess
eget territorium, utom i de fall d� vidtagandet
av s�dana �tg�rder skulle medf�ra oproportio-
nerligt stora sv�righeter, eller

c) n�r l�mnandet av de beg�rda upplysning-

arna skulle strida mot allm�nna h�nsyn (ordre
public).

2. Detta avtal ska inte medf�ra skyldighet

f�r den anmodade parten att l�mna upplys-
ningar som omfattas av tystnadsplikt i sam-
band med juridisk r�dgivning eller handels-,
aff�rs-, industri- eller yrkeshemlighet eller
kommersiell hemlighet eller i n�ringsverk-
samhet nyttjat f�rfaringss�tt, med f�rbeh�ll f�r
att upplysningar inte ska anses som s�dan
hemlighet eller s�dant f�rfaringss�tt enbart p�
grund av att de �r s�dana som anges i artikel
4.4.

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

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

4. Den anmodade parten har inte skyldighet

att inh�mta och l�mna upplysningar som den
beh�riga myndigheten i den anmodande par-
ten om de beg�rda upplysningarna fanns
inom denna parts jurisdiktion inte kan in-
h�mta enligt dess lagstiftning eller vedertagen
administrativ praxis.

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

ran om upplysningar, om upplysningarna be-
g�rs av den anmodande parten f�r att adminis-
trera eller verkst�lla en best�mmelse i den an-
modande partens skattelagstiftning eller d�r-
med sammanh�ngande krav som diskrimine-
rar en medborgare i den anmodade parten i

SFS 2008:1301

red with a national or citizen of the requesting
Party in the same circumstances.

Article 7

Confidentiality

1. All information provided and received by

the competent authorities of the Parties shall
be kept confidential.

2. Such information shall be disclosed only

to persons or authorities (including courts and
administrative bodies) concerned with the pur-
poses specified in Article 1, and used by such
persons or authorities only for such purposes,
including the determination of any appeal. For
these purposes, information may be disclosed
in public court proceedings or in judicial deci-
sions.

3. Such information may not be used for

any purpose other than for the purposes stated
in Article 1 without the express written con-
sent of the competent authority of the reques-
ted Party.

Information provided to a requesting

Party under this Agreement may not be disclo-
sed to any other jurisdiction.

Article 8

Costs

Unless the competent authorities of the Par-

ties otherwise agree, ordinary costs incurred in
providing assistance shall be borne by the re-
quested Party, and extraordinary costs incur-
red in providing assistance (including costs of
engaging external advisors in connection with
litigation or otherwise) shall be borne by the
requesting Party. The respective competent
authorities shall consult from time to time
with regard to this Article, and in particular
the competent authority of the requested Party
shall consult with the competent authority of
the requesting Party in advance if the costs of

f�rh�llande till en medborgare i den anmo-
dande parten under samma f�rh�llanden.

Article 7

Sekretess

1. Alla upplysningar som l�mnas och mot-

tas av de beh�riga myndigheterna i parterna
ska h�llas hemliga.

2. S�dana upplysningar f�r yppas endast f�r

personer eller myndigheter (d�ri inbegripet
domstolar och f�rvaltningsorgan) som har be-
fattning med de �ndam�l som anges i artikel 1
och f�r anv�ndas av dessa personer eller myn-
digheter endast f�r s�dana �ndam�l, d�ri inbe-
gripet handl�ggning av �verklagande. F�r
dessa �ndam�l f�r upplysningarna yppas vid
offentlig r�tteg�ng eller i domstolsavg�ran-
den.

3. S�dana upplysningar f�r inte utan ut-

tryckligt skriftligt medgivande av den beh�-
riga myndigheten i den anmodade parten an-
v�ndas f�r andra �ndam�l �n de som anges i
artikel 1.

4. Upplysningar som l�mnats till en anmo-

dande part enligt detta avtal f�r inte yppas f�r
annan jurisdiktion.

Artikel 8

Kostnader

S�vida inte annat �verenskoms av de beh�-

riga myndigheterna i parterna ska den anmo-
dade parten svara f�r sedvanliga kostnader f�r
handr�ckning och den anmodande parten f�r
kostnader f�r handr�ckning som inte kan an-
ses sedvanliga (d�ri inbegripet kostnader f�r
att anlita utomst�ende r�dgivare i samband
med process eller f�r annat �ndam�l). De be-
h�riga myndigheterna ska fr�n tid till annan
�verl�gga i fr�ga om denna artikel och s�rskilt
den beh�riga myndigheten i den anmodade
parten ska i f�rv�g �verl�gga med den beh�-
riga myndigheten i den anmodande parten om

SFS 2008:12711305

SFS 2008:1301

providing information with respect to a speci-
fic request are expected to be significant.

Article 9

Language

Requests for assistance and responses

thereto shall be drawn up in English.

Article 10

Mutual agreement procedure

Where difficulties or doubts arise between

the Parties regarding the implementation or in-
terpretation of this Agreement, the respective
competent authorities shall use their best ef-
forts to resolve the matter by mutual agree-
ment.

Article 11

Entry into force

This Agreement shall enter into force on the

thirtieth day after the later of the dates on
which each of the Parties has notified the other
in writing that the procedures required by its
law have been complied with. The Agreement
shall have effect:

(a) for criminal tax matters on that date; and

(b) for all other matters covered in Article 1

on that date, but only in respect of any tax year
beginning on or after the first day of January
of the year next following that in which this
Agreement enters into force or, where there is
no tax year, all charges to tax arising on or af-
ter that date.

kostnaderna f�r att l�mna upplysningar med
anledning av en viss beg�ran f�rv�ntas bli
h�ga.

Artikel 9

Spr�k

Beg�ran om handr�ckning och svar p� s�-

dan beg�ran ska uppr�ttas p� engelska.

Artikel 10

�msesidig �verenskommelse

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

mer mellan parterna i fr�ga om till�mpning el-
ler tolkning av detta avtal ska de beh�riga
myndigheterna anstr�nga sig f�r att avg�ra sa-
ken genom �msesidig �verenskommelse.

Artikel 11

Ikrafttr�dande

Detta avtal tr�der i kraft den trettionde da-

gen efter den dag d� den sista av de skriftliga
underr�ttelser som respektive regering ska
l�mna n�r de �tg�rder vidtagits som kr�vs en-
ligt respektive parts lagstiftning har l�mnats.
Avtalet ska till�mpas:

i skattebrotts�renden: fr�n och med

denna dag,

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

kel 1: fr�n och med denna dag, dock endast f�r
beskattnings�r som b�rjar den 1 januari det �r
som f�ljer n�rmast efter det �r d� avtalet tr�der
i kraft eller senare, eller om beskattnings�r
saknas, p� skatt som tas ut samma dag eller se-
nare.

SFS 2008:1301

Article 12

Termination

1. This Agreement shall remain in force un-

til terminated by a Party. Either Party may
terminate the Agreement by giving written no-
tice of termination at least six months before
the end of any calendar year. In such event,
the Agreement shall cease to have effect on
taxes chargeable for any tax year beginning on
or after the first day of January of the year
next following the end of the six months pe-
riod. All requests received up to the effective
date of termination will be dealt with in accor-
dance with the terms of this Agreement.

2. If the Agreement is terminated the Parties

shall remain bound by the provisions of Ar-
ticle 7 with respect to any information obtai-
ned under this Agreement.

In witness whereof the undersigned being

duly authorised thereto have signed this
Agreement.

Done at Oslo, this Thirtieth day of October

2007, in duplicate in the English language.

For the Government of the Kingdom of Swe-
den

Ingemar Hansson

For the Government of the Isle of Man

Allan Robert Bell

Artikel 12

Upph�rande

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

upp av en part. Vardera parten kan skriftligen
s�ga upp avtalet genom underr�ttelse h�rom
minst sex m�nader f�re utg�ngen av n�got ka-
lender�r. I h�ndelse av s�dan upps�gning upp-
h�r avtalet att g�lla i fr�ga om skatt som p�-
f�rs f�r beskattnings�r som b�rjar den 1 janu-
ari det �r som f�ljer n�rmast efter utg�ngen av
sexm�nadersperioden eller senare. Beg�ran
som mottagits f�re den dag avtalet upph�r att
g�lla ska behandlas enligt villkoren i detta av-
tal.

2. Om avtalet s�gs upp ska parterna vara

fortsatt bundna av best�mmelserna i artikel 7 i
fr�ga om upplysningar som mottagits enligt
detta avtal.

Till bekr�ftelse h�rav har undertecknade,

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

Som skedde i Oslo den 30 oktober 2007 i

tv� exemplar p� engelska spr�ket.

F�r Konungariket Sveriges regering

Ingemar Hansson

F�r Isle of Mans regering

Allan Robert Bell

SFS 2008:1301

I have the honour to refer to the Agreement

between the Isle of Man and the Kingdom of
Sweden for the Exchange of Information rela-
ting to Tax Matters (hereinafter referred to as
the Agreement) which was signed on 30 Oc-
tober, 2007, and to confirm, on behalf of the
Government of Sweden, the following under-
standing reached between our two Govern-
ments.

When applying the Agreement the taxes re-

ferred to in paragraph 1 (a) of Article 2 shall
include the yield tax on pension funds (avkast-
ningsskatten p� pensionsmedel).

This exchange of letters shall form an inte-

gral part of the Agreement and shall enter into
force in accordance with Article 11 at the
same time the Agreement enters into force.

If this is in accordance with your understan-

ding, I would appreciate an acknowledgment
from you to that effect.

Accept, Excellency, the renewed assurances
of my highest consideration.

Dated at Stockholm, 25 September, 2008

Anders Borg

6th October 2008

Excellency,

I have the honour to acknowledge the receipt
of your letter of 25 September 2008 which
reads as follows:

(�vers�ttning)

Jag har �ran att h�nvisa till det den 30 okto-

ber 2007 undertecknade avtalet mellan Isle of
Man och Konungariket Sverige om utbyte av
upplysningar i skatte�renden (i det f�ljande
ben�mnt: avtalet), samt att p� uppdrag av Sve-
riges regering bekr�fta f�ljande �verenskom-
melse som tr�ffats mellan v�ra b�da reger-
ingar.

Vid till�mpning av avtalet ska de skatter

som anges i artikel 2 punkt 1 a) inbegripa av-
kastningsskatten p� pensionsmedel.

Denna skriftv�xling ska utg�ra en integre-

rande del av avtalet och ska tr�da i kraft i
�verensst�mmelse med artikel 11 vid samma
tidpunkt som avtalet tr�der i kraft.

Om detta �r i �verensst�mmelse med Er

uppfattning, skulle jag uppskatta en bekr�f-
telse p� detta fr�n Er.

Mottag, Ers Excellens, denna f�rnyade f�rs�k-
ran om min utm�rkta h�gaktning.

Undertecknat i Stockholm den 25 september
2008

Anders Borg

6 oktober 2008

Ers Excellens,

Jag har �ran att bekr�fta mottagandet av Ert
brev daterat den 25 september 2008 som lyder
enligt f�ljande:

Skriftv�xling den 25 september 2008 respektive den 6 oktober 2008

(�vers�ttning)

SFS 2008:1301

I have the honour assurances of my

highest consideration.

I have the honour to confirm, on behalf of

the Government of the Isle of Man, that the
treatment of the yield tax on pension funds as
specified by you, is in accordance with our un-
derstanding.

Accept, Excellency, the renewed assurances
of my highest consideration.

Allan Bell

Minister for the Treasury

Jag har �ran f�rs�kran om min ut-

m�rkta h�gaktning.

Jag har �ran att bekr�fta, p� Isle of Mans re-

gerings v�gnar, att den av Er f�reslagna be-
handlingen av avkastningsskatten p� pen-
sionsmedel, �r i �verensst�mmelse med v�r
uppfattning.

Mottag, Ers Excellens, denna f�rnyade f�rs�k-
ran om min utm�rkta h�gaktning.

Allan Bell

Minister for the Treasury

Thomson F�rlag AB, tel. 08-587 671 00

Elanders, V�llingby 2008

;

Tjänster

Utbildningar

Juridisk rådgivning

SFS 2008:1301 Lag om avtal mellan Sverige och Isle of Man om utbyte av upplysningar i skatteärenden

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