SFS 2009:1125 Lag om avtal mellan Sverige och Guernsey om förfarande för ömsesidig överenskommelse vid justering av inkomst mellan företag i intressegemenskap

Källa Regeringskansliets rättsdatabaser m.fl.

<div><style type="text/css">       </style> <div id="page1-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 1 Svensk f�rfattningssamling Lag om avtal mellan Sverige och Guernsey om f�rfarande f�r �msesidig �verenskommelse vid justering av inkomst mellan f�retag i intressegemenskap; utf�rdad den 19 november 2009. Enligt riksdagens beslut 1 f�reskrivs f�ljande. 1 � Det avtal mellan Konungariket Sverige och Guernsey om f�rfarande f�r �msesidig �verenskommelse vid justering av inkomst mellan f�retag i in- tressegemenskap som undertecknades den 28 oktober 2008 ska g�lla som lag h�r i landet. Avtalet �r avfattat p� engelska och framg�r av bilaga till denna lag. 2 � Avtalets beskattningsregler ska till�mpas endast till den del dessa med- f�r inskr�nkning av den skattskyldighet i Sverige som annars skulle f�relig- ga. 1. Denna lag tr�der i kraft den dag regeringen best�mmer. 2. Denna lag ska till�mpas p� skatt som tas ut f�r beskattnings�r som b�r- jar den 1 januari det �r som f�ljer n�rmast efter det �r d� lagen tr�der i kraft eller senare. P� regeringens v�gnar FREDRIK REINFELDT ANDERS BORG (Finansdepartementet) 1 Prop. 2008/09:209, bet. 2009/10:SkU5, rskr. 2009/10:36. SFS 2009:1125 Utkom fr�n trycket den 1 december 2009 </div> <div id="page2-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 2 SFS 2009:1125 Bilaga (�vers�ttning) AGREEMENT BETWEEN THE KINGDOM OF SWEDEN AND THE STATES OF GUERNSEY ON THE ACCESS TO MUTUAL AGREEMENT PROCEDURES IN CONNECTION WITH THE AD- JUSTMENT OF PROFITS OF AS- SOCIATED ENTERPRISES AVTAL MELLAN KONUNGA- RIKET SVERIGE OCH GUERNSEY OM F�RFARANDE F�R �MSESIDIG �VERENS- KOMMELSE VID JUSTERING AV INKOMST MELLAN F�RE- TAG I INTRESSEGEMENSKAP The Government of the Kingdom of Sweden and the States of Guernsey (the Parties), desiring to conclude an Agreement on the ac- cess to mutual agreement procedures in connection with the adjustment of profits of associated enterprises, have agreed as follows: Konungariket Sveriges regering och Guernseys regering (parterna), som �nskar ing� ett avtal om f�rfa- rande f�r �msesidig �verenskom- melse vid justering av inkomst mel- lan f�retag i intressegemenskap, har kommit �verens om f�ljande: Article 1 Taxes covered This Agreement shall apply to taxes on income and profits. Artikel 1 Skatter som omfattas av avtalet Detta avtal till�mpas p� skatter p� inkomst. Article 2 Definitions 1. For the purposes of this Agree- ment, unless the context otherwise requires: Artikel 2 Definitioner 1. Om inte sammanhanget f�ran- leder annat, har vid till�mpningen av detta avtal f�ljande uttryck nedan angiven betydelse: (a) the term Sweden means the Kingdom of Sweden 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 accor- dance with international law exerci- ses sovereign rights or jurisdiction; a) Sverige avser Konungariket Sverige och innefattar, n�r uttrycket anv�nds i geografisk betydelse, Sve- riges territorium, Sveriges territorial- vatten och andra havsomr�den �ver vilka Sverige, i �verensst�mmelse med folkr�ttens regler, ut�var suve- r�na r�ttigheter eller jurisdiktion, (b) the term Guernsey means Guernsey, Alderney and Herm, in- cluding the territorial sea adjacent to those islands, in accordance with in- ternational law; b) Guernsey avser Guernsey, Alderney och Herm, innefattande territorialvattnet i anslutning till dessa �ar i �verensst�mmelse med folkr�tten, (c) the term competent authority means c) beh�rig myndighet avser </div> <div id="page3-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 3 SFS 2009:1125 (i) in the case of Guernsey, the Administrator of Income Tax or his delegate; 1) i Guernsey, the Administrator of Income Tax eller dennes ombud, (ii) in the case of Sweden, the Mi- nister of Finance, his authorised re- presentative or the authority which is designated as a competent authority for the purposes of this Agreement. 2) i Sverige, finansministern, den- nes befullm�ktigade ombud eller den myndighet �t vilken uppdras att vara beh�rig myndighet vid till�mpning- en av detta avtal. 2. As regards the application of the Agreement at any time by a Party, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that Party for the purposes of the taxes to which the Agreement applies, any meaning under the applicable tax laws of that Party prevailing over a meaning given to the term under other laws of that Party. 2. D� en part till�mpar avtalet vid n�gon tidpunkt anses, s�vida inte sammanhanget f�ranleder annat, varje uttryck som inte definierats i avtalet ha den betydelse som ut- trycket har vid denna tidpunkt enligt den partens lagstiftning i fr�ga om s�- dana skatter p� vilka avtalet till�m- pas och den betydelse som uttrycket har enligt till�mplig skattelagstift- ning i denna part �ger f�retr�de fram- f�r den betydelse som uttrycket har enligt annan lagstiftning i denna part. Article 3 Principles applying to the adjust- ment of profits of associated enter- prises 1. Where: (a) an enterprise of a Party partici- pates directly or indirectly in the ma- nagement, control or capital of an enterprise of the other Party, or (b) the same persons participate directly or indirectly in the manage- ment, control or capital of an enter- prise of a Party and an enterprise of the other Party, and in either case conditions are made or imposed between the two en- terprises in their commercial or fi- nancial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that en- terprise and taxed accordingly. Artikel 3 Principer f�r justering av inkomst mellan f�retag i intressegemenskap 1. I fall d� a) ett f�retag i en part direkt eller indirekt deltar i ledningen eller kon- trollen av ett f�retag i den andra par- ten eller �ger del i detta f�retags ka- pital, eller b) samma personer direkt eller in- direkt deltar i ledningen eller kon- trollen av s�v�l ett f�retag i en part som ett f�retag i den andra parten el- ler �ger del i b�da dessa f�retags ka- pital, iakttas f�ljande. Om mellan f�retagen i fr�ga om handelsf�rbindelser eller finansiella f�rbindelser avtalas eller f�reskrivs villkor, som avviker fr�n dem som skulle ha avtalats mellan av varandra oberoende f�retag, f�r all inkomst, som utan s�dana villkor skulle ha tillkommit det ena f�retaget men som p� grund av villkoren i fr�ga inte tillkommit detta f�retag, inr�k- nas i detta f�retags inkomst och be- skattas i �verensst�mmelse d�rmed. </div> <div id="page4-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 4 SFS 2009:1125 2. Where a Party includes in the profits of an enterprise of that Party and taxes accordingly profits on which an enterprise of the other Party has been charged to tax in that other Party and the profits so inclu- ded are profits which would have ac- crued to the enterprise of the first- mentioned Party if the conditions made between the two enterprises had been those which would have been made between independent en- terprises, then that other Party shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determi- ning such adjustment, due regard shall be had to the other provisions of this Agreement. 2. I fall d� en part i inkomsten f�r ett f�retag i denna part inr�knar och i �verensst�mmelse d�rmed be- skattar inkomst, f�r vilken ett f�re- tag i den andra parten beskattats i denna andra part, samt den s�lunda inr�knade inkomsten �r s�dan som skulle ha tillkommit f�retaget i den f�rstn�mnda parten om de villkor som avtalats mellan f�retagen hade varit s�dana som skulle ha avtalats mellan av varandra oberoende f�re- tag, ska denna andra part genomf�ra vederb�rlig justering av det skatte- belopp som tagits ut f�r inkomsten d�r. Vid s�dan justering iakttas �vri- ga best�mmelser i detta avtal. Article 4 General provision Where a Party intends to adjust the profits of an enterprise in accor- dance with the principles set out in Article 3, it shall in accordance with its laws inform the enterprise of the intended action in due time and give it the opportunity to inform the other enterprise so as to give that other en- terprise the opportunity to inform in turn the other Party. However, the Party providing such information shall not be prevented from making the proposed adjustment. Artikel 4 Allm�n best�mmelse Om en part avser att justera ett f�- retags inkomst i enlighet med de principer som anges i artikel 3, ska den i �verensst�mmelse med sin lag- stiftning i god tid meddela f�retaget detta och ge f�retaget tillf�lle att un- derr�tta det andra f�retaget s� att det i sin tur kan underr�tta den andra parten. Den part som l�mnar ett s�- dant meddelande �r emellertid inte f�rhindrad att genomf�ra den f�re- slagna justeringen. Article 5 Mutual agreement procedures 1. Where an enterprise considers that, in any case to which this Agree- ment applies, the actions of one or both of the Parties result or will re- sult for it in double taxation, it may, irrespective of the remedies provi- ded by the domestic law of the Party concerned, present its case to the Artikel 5 F�rfarandet vid �msesidig �verenskommelse 1. Om ett f�retag anser att en part eller b�da parterna, i ett fall som om- fattas av detta avtal, vidtagit �tg�rder som f�r f�retaget medf�r eller kom- mer att medf�ra dubbelbeskattning, kan det, utan att detta p�verkar dess r�tt att anv�nda sig av de r�ttsmedel som finns i denna parts interna r�tts- </div> <div id="page5-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 5 SFS 2009:1125 competent authority of the Party of which it is a resident. The case must be presented within three years of the first notification of the action which is contrary or is likely to be contrary to the principles set out in Article 3. The competent authority shall then without delay notify the competent authority of the other Party. 2. The competent authority shall endeavour, if the objection appears to it to be justified and if it is not it- self able to arrive at a satisfactory solution, to resolve the case by mu- tual agreement with the competent authority of the other Party, with a view to the avoidance of taxation which is not in accordance with the Agreement. Any agreement reached shall be implemented notwithstan- ding any time limits in the domestic law of the Parties. 3. The competent authorities of the Parties shall endeavour to re- solve by mutual agreement any diffi- culties or doubts arising as to the in- terpretation or application of the Agreement. 4. The competent authorities of the Parties may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. ordning, l�gga fram saken f�r den beh�riga myndigheten i den part d�r det har hemvist. Saken ska l�ggas fram inom tre �r fr�n den tidpunkt d� f�retaget i fr�ga fick vetskap om den �tg�rd som strider mot eller sanno- likt kan antas strida mot de principer som anges i artikel 3. Den beh�riga myndigheten ska d�refter utan dr�js- m�l underr�tta den beh�riga myn- digheten i den andra parten. 2. Om den beh�riga myndigheten finner inv�ndningen grundad men inte sj�lv kan f� till st�nd en till- fredsst�llande l�sning, ska myndig- heten s�ka avg�ra saken genom �m- sesidig �verenskommelse med den beh�riga myndigheten i den andra parten i syfte att undvika beskattning som strider mot avtalet. �verens- kommelse som tr�ffats genomf�rs utan hinder av tidsgr�nser i parternas interna lagstiftning. 3. Parternas beh�riga myndigheter ska genom �msesidig �verenskom- melse s�ka avg�ra sv�righeter eller tvivelsm�l som uppkommer i fr�ga om tolkningen eller till�mpningen av avtalet. 4. Parternas beh�riga myndigheter kan tr�da i direkt f�rbindelse med varandra i syfte att tr�ffa �verens- kommelse i den mening som avses i f�reg�ende punkter. Article 6 Entry into force 1. This Agreement shall enter into force on the thirtieth day after the la- ter of the dates on which each of the Parties has notified the other in writ- ing that the procedures required by its law have been complied with. The Agreement shall have effect on taxes chargeable for any tax year be- ginning on or after the first day of January of the calendar year next following that in which this Agree- ment enters into force. Artikel 6 Ikrafttr�dande 1. Detta avtal tr�der i kraft den trettionde dagen efter den dag d� den sista av de skriftliga underr�ttelser som parterna ska l�mna n�r de �tg�r- der vidtagits som kr�vs enligt re- spektive parts lagstiftning har l�m- nats. Avtalet ska till�mpas p� skatt som tas ut f�r beskattnings�r som b�rjar den 1 januari det kalender�r som f�ljer n�rmast efter det kalen- der�r d� avtalet tr�der i kraft eller se- nare. </div> <div id="page6-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 6 SFS 2009:1125 Thomson Reuters Professional AB, tel. 08-587 671 00 Edita V�stra Aros, V�ster�s 2009 2. Notwithstanding paragraph 1, this Agreement shall only have ef- fect when the Agreement signed on 28 October 2008 between the King- dom of Sweden and the States of Guernsey for the exchange of infor- mation relating to tax matters shall have effect. 2. Utan hinder av punkt 1, �r detta avtal endast till�mpligt n�r avtalet mellan Konungariket Sverige och Guernsey om utbyte av upplysningar i skatte�renden undertecknat den 28 oktober 2008 �r till�mpligt. Article 7 Termination 1. This Agreement shall remain in force until terminated by either Party. Either Party may terminate the Agreement by giving written notice of termination at least six months be- fore the end of any calendar year. In such event, the Agreement shall cease to have effect on taxes charge- able for any tax year beginning on or after the first day of January of the calendar year next following the end of the six months period. 2. Notwithstanding paragraph 1, this Agreement will be terminated, without giving notice of termination, on the date of termination of the Agreement signed on 28 October 2008 between the Kingdom of Swe- den and the States of Guernsey for the exchange of information relating to tax matters. Artikel 7 Upph�rande 1. Detta avtal f�rblir i kraft till dess det s�gs upp av n�gon part. Var- dera parten kan skriftligen s�ga upp avtalet genom underr�ttelse h�rom minst sex m�nader f�re utg�ngen av n�got kalender�r. I h�ndelse av s�dan upps�gning upph�r avtalet att g�lla i fr�ga om skatt som tas ut f�r beskattnings�r som b�rjar den 1 januari det kalender�r som f�ljer n�rmast efter utg�ngen av sexm�na- dersperioden eller senare. 2. Utan hinder av punkt 1, upph�r detta avtal att g�lla, utan upps�g- ning, den dag d� avtalet mellan Konungariket Sverige och Guernsey om utbyte av upplysningar i skatte- �renden undertecknat den 28 oktober 2008 upph�r att g�lla. In witness whereof the undersig- ned being duly authorised thereto have signed this Agreement. Done at Helsinki, this 28 th day of October 2008, in duplicate in the English language. For the Government of the Kingdom of Sweden Anders Borg For the States of Guernsey Lyndon Trott Till bekr�ftelse h�rav har under- tecknade, d�rtill vederb�rligen be- myndigade, undertecknat detta avtal. Som skedde i Helsingfors den 28 oktober 2008 i tv� exemplar p� engelska spr�ket. F�r Konungariket Sveriges regering Anders Borg F�r Guernseys regering Lyndon Trott </div> </div>

Svensk f�rfattningssamling

Lag
om avtal mellan Sverige och Guernsey om
f�rfarande f�r �msesidig �verenskommelse vid
justering av inkomst mellan f�retag i
intressegemenskap;

utf�rdad den 19 november 2009.

Enligt riksdagens beslut

1 f�reskrivs f�ljande.

1 �

Det avtal mellan Konungariket Sverige och Guernsey om f�rfarande

f�r �msesidig �verenskommelse vid justering av inkomst mellan f�retag i in-
tressegemenskap som undertecknades den 28 oktober 2008 ska g�lla som lag
h�r i landet. Avtalet �r avfattat p� engelska och framg�r av bilaga till denna
lag.

2 �

Avtalets beskattningsregler ska till�mpas endast till den del dessa med-

f�r inskr�nkning av den skattskyldighet i Sverige som annars skulle f�relig-
ga.

1. Denna lag tr�der i kraft den dag regeringen best�mmer.
2. Denna lag ska till�mpas p� skatt som tas ut f�r beskattnings�r som b�r-

jar den 1 januari det �r som f�ljer n�rmast efter det �r d� lagen tr�der i kraft
eller senare.

P� regeringens v�gnar

FREDRIK REINFELDT

ANDERS BORG
(Finansdepartementet)

1 Prop. 2008/09:209, bet. 2009/10:SkU5, rskr. 2009/10:36.

SFS 2009:1125

Utkom fr�n trycket
den 1 december 2009

SFS 2009:1125

Bilaga

(�vers�ttning)

AGREEMENT BETWEEN THE
KINGDOM OF SWEDEN AND
THE STATES OF GUERNSEY ON
THE ACCESS TO MUTUAL
AGREEMENT PROCEDURES IN
CONNECTION WITH THE AD-
JUSTMENT OF PROFITS OF AS-
SOCIATED ENTERPRISES

AVTAL MELLAN KONUNGA-
RIKET SVERIGE OCH
GUERNSEY OM F�RFARANDE
F�R �MSESIDIG �VERENS-
KOMMELSE VID JUSTERING
AV INKOMST MELLAN F�RE-
TAG I INTRESSEGEMENSKAP

The Government of the Kingdom

of Sweden and the States of
Guernsey (the Parties), desiring to
conclude an Agreement on the ac-
cess to mutual agreement procedures
in connection with the adjustment of
profits of associated enterprises,
have agreed as follows:

Konungariket Sveriges regering

och Guernseys regering (parterna),
som �nskar ing� ett avtal om f�rfa-
rande f�r �msesidig �verenskom-
melse vid justering av inkomst mel-
lan f�retag i intressegemenskap, har
kommit �verens om f�ljande:

Article 1

Taxes covered

This Agreement shall apply to

taxes on income and profits.

Artikel 1

Skatter som omfattas av avtalet

Detta avtal till�mpas p� skatter p�

inkomst.

Article 2

Definitions

1. For the purposes of this Agree-

ment, unless the context otherwise
requires:

Artikel 2

Definitioner

1. Om inte sammanhanget f�ran-

leder annat, har vid till�mpningen av
detta avtal f�ljande uttryck nedan
angiven betydelse:

(a) the term Sweden means the

Kingdom of Sweden 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 accor-
dance with international law exerci-
ses sovereign rights or jurisdiction;

a) Sverige avser Konungariket

Sverige och innefattar, n�r uttrycket
anv�nds i geografisk betydelse, Sve-
riges territorium, Sveriges territorial-
vatten och andra havsomr�den �ver
vilka Sverige, i �verensst�mmelse
med folkr�ttens regler, ut�var suve-
r�na r�ttigheter eller jurisdiktion,

(b) the term Guernsey means

Guernsey, Alderney and Herm, in-
cluding the territorial sea adjacent to
those islands, in accordance with in-
ternational law;

b) Guernsey avser Guernsey,

Alderney och Herm, innefattande
territorialvattnet i anslutning till
dessa �ar i �verensst�mmelse med
folkr�tten,

means

c) beh�rig myndighet avser

SFS 2009:1125

(i) in the case of Guernsey, the

Administrator of Income Tax or his
delegate;

1) i Guernsey, the Administrator

of Income Tax eller dennes ombud,

(ii) in the case of Sweden, the Mi-

nister of Finance, his authorised re-
presentative or the authority which is
designated as a competent authority
for the purposes of this Agreement.

2) i Sverige, finansministern, den-

nes befullm�ktigade ombud eller den
myndighet �t vilken uppdras att vara
beh�rig myndighet vid till�mpning-
en av detta avtal.

2. As regards the application of

the Agreement at any time by a
Party, any term not defined therein
shall, unless the context otherwise
requires, have the meaning that it has
at that time under the law of that
Party for the purposes of the taxes to
which the Agreement applies, any
meaning under the applicable tax
laws of that Party prevailing over a
meaning given to the term under
other laws of that Party.

2. D� en part till�mpar avtalet vid

n�gon tidpunkt anses, s�vida inte
sammanhanget f�ranleder annat,
varje uttryck som inte definierats i
avtalet ha den betydelse som ut-
trycket har vid denna tidpunkt enligt
den partens lagstiftning i fr�ga om s�-
dana skatter p� vilka avtalet till�m-
pas och den betydelse som uttrycket
har enligt till�mplig skattelagstift-
ning i denna part �ger f�retr�de fram-
f�r den betydelse som uttrycket har
enligt annan lagstiftning i denna part.

Article 3

Principles applying to the adjust-
ment of profits of associated enter-
prises

1. Where:
(a) an enterprise of a Party partici-

pates directly or indirectly in the ma-
nagement, control or capital of an
enterprise of the other Party, or

(b) the same persons participate

directly or indirectly in the manage-
ment, control or capital of an enter-
prise of a Party and an enterprise of
the other Party,

and in either case conditions are

made or imposed between the two en-
terprises in their commercial or fi-
nancial relations which differ from
those which would be made between
independent enterprises, then any
profits which would, but for those
conditions, have accrued to one of the
enterprises, but, by reason of those
conditions, have not so accrued, may
be included in the profits of that en-
terprise and taxed accordingly.

Artikel 3

Principer f�r justering av inkomst
mellan f�retag i intressegemenskap

1. I fall d�
a) ett f�retag i en part direkt eller

indirekt deltar i ledningen eller kon-
trollen av ett f�retag i den andra par-
ten eller �ger del i detta f�retags ka-
pital, eller

b) samma personer direkt eller in-

direkt deltar i ledningen eller kon-
trollen av s�v�l ett f�retag i en part
som ett f�retag i den andra parten el-
ler �ger del i b�da dessa f�retags ka-
pital, iakttas f�ljande.

Om mellan f�retagen i fr�ga om

handelsf�rbindelser eller finansiella
f�rbindelser avtalas eller f�reskrivs
villkor, som avviker fr�n dem som
skulle ha avtalats mellan av varandra
oberoende f�retag, f�r all inkomst,
som utan s�dana villkor skulle ha
tillkommit det ena f�retaget men
som p� grund av villkoren i fr�ga
inte tillkommit detta f�retag, inr�k-
nas i detta f�retags inkomst och be-
skattas i �verensst�mmelse d�rmed.

SFS 2009:1125

2. Where a Party includes in the

profits of an enterprise of that Party
and taxes accordingly profits on
which an enterprise of the other
Party has been charged to tax in that
other Party and the profits so inclu-
ded are profits which would have ac-
crued to the enterprise of the first-
mentioned Party if the conditions
made between the two enterprises
had been those which would have
been made between independent en-
terprises, then that other Party shall
make an appropriate adjustment to
the amount of the tax charged
therein on those profits. In determi-
ning such adjustment, due regard
shall be had to the other provisions
of this Agreement.

2. I fall d� en part i inkomsten f�r

ett f�retag i denna part inr�knar
och i �verensst�mmelse d�rmed be-
skattar inkomst, f�r vilken ett f�re-
tag i den andra parten beskattats i
denna andra part, samt den s�lunda
inr�knade inkomsten �r s�dan som
skulle ha tillkommit f�retaget i den
f�rstn�mnda parten om de villkor
som avtalats mellan f�retagen hade
varit s�dana som skulle ha avtalats
mellan av varandra oberoende f�re-
tag, ska denna andra part genomf�ra
vederb�rlig justering av det skatte-
belopp som tagits ut f�r inkomsten
d�r. Vid s�dan justering iakttas �vri-
ga best�mmelser i detta avtal.

Article 4

General provision

Where a Party intends to adjust

the profits of an enterprise in accor-
dance with the principles set out in
Article 3, it shall in accordance with
its laws inform the enterprise of the
intended action in due time and give
it the opportunity to inform the other
enterprise so as to give that other en-
terprise the opportunity to inform in
turn the other Party. However, the
Party providing such information
shall not be prevented from making
the proposed adjustment.

Artikel 4

Allm�n best�mmelse

Om en part avser att justera ett f�-

retags inkomst i enlighet med de
principer som anges i artikel 3, ska
den i �verensst�mmelse med sin lag-
stiftning i god tid meddela f�retaget
detta och ge f�retaget tillf�lle att un-
derr�tta det andra f�retaget s� att det
i sin tur kan underr�tta den andra
parten. Den part som l�mnar ett s�-
dant meddelande �r emellertid inte
f�rhindrad att genomf�ra den f�re-
slagna justeringen.

Article 5

Mutual agreement procedures

1. Where an enterprise considers

that, in any case to which this Agree-
ment applies, the actions of one or
both of the Parties result or will re-
sult for it in double taxation, it may,
irrespective of the remedies provi-
ded by the domestic law of the Party
concerned, present its case to the

Artikel 5

F�rfarandet vid �msesidig
�verenskommelse

1. Om ett f�retag anser att en part

eller b�da parterna, i ett fall som om-
fattas av detta avtal, vidtagit �tg�rder
som f�r f�retaget medf�r eller kom-
mer att medf�ra dubbelbeskattning,
kan det, utan att detta p�verkar dess
r�tt att anv�nda sig av de r�ttsmedel
som finns i denna parts interna r�tts-

SFS 2009:1125

competent authority of the Party of
which it is a resident. The case must
be presented within three years of
the first notification of the action
which is contrary or is likely to be
contrary to the principles set out in
Article 3. The competent authority
shall then without delay notify the
competent authority of the other
Party.

2. The competent authority shall

endeavour, if the objection appears
to it to be justified and if it is not it-
self able to arrive at a satisfactory
solution, to resolve the case by mu-
tual agreement with the competent
authority of the other Party, with a
view to the avoidance of taxation
which is not in accordance with the
Agreement. Any agreement reached
shall be implemented notwithstan-
ding any time limits in the domestic
law of the Parties.

3. The competent authorities of

the Parties shall endeavour to re-
solve by mutual agreement any diffi-
culties or doubts arising as to the in-
terpretation or application of the
Agreement.

4. The competent authorities of

the Parties may communicate with
each other directly for the purpose of
reaching an agreement in the sense
of the preceding paragraphs.

ordning, l�gga fram saken f�r den
beh�riga myndigheten i den part d�r
det har hemvist. Saken ska l�ggas
fram inom tre �r fr�n den tidpunkt d�
f�retaget i fr�ga fick vetskap om den
�tg�rd som strider mot eller sanno-
likt kan antas strida mot de principer
som anges i artikel 3. Den beh�riga
myndigheten ska d�refter utan dr�js-
m�l underr�tta den beh�riga myn-
digheten i den andra parten.

2. Om den beh�riga myndigheten

finner inv�ndningen grundad men
inte sj�lv kan f� till st�nd en till-
fredsst�llande l�sning, ska myndig-
heten s�ka avg�ra saken genom �m-
sesidig �verenskommelse med den
beh�riga myndigheten i den andra
parten i syfte att undvika beskattning
som strider mot avtalet. �verens-
kommelse som tr�ffats genomf�rs
utan hinder av tidsgr�nser i parternas
interna lagstiftning.

3. Parternas beh�riga myndigheter

ska genom �msesidig �verenskom-
melse s�ka avg�ra sv�righeter eller
tvivelsm�l som uppkommer i fr�ga
om tolkningen eller till�mpningen av
avtalet.

4. Parternas beh�riga myndigheter

kan tr�da i direkt f�rbindelse med
varandra i syfte att tr�ffa �verens-
kommelse i den mening som avses i
f�reg�ende punkter.

Article 6

Entry into force

1. This Agreement shall enter into

force on the thirtieth day after the la-
ter of the dates on which each of the
Parties has notified the other in writ-
ing that the procedures required by
its law have been complied with.
The Agreement shall have effect on
taxes chargeable for any tax year be-
ginning on or after the first day of
January of the calendar year next
following that in which this Agree-
ment enters into force.

Artikel 6

Ikrafttr�dande

1. Detta avtal tr�der i kraft den

trettionde dagen efter den dag d� den
sista av de skriftliga underr�ttelser
som parterna ska l�mna n�r de �tg�r-
der vidtagits som kr�vs enligt re-
spektive parts lagstiftning har l�m-
nats. Avtalet ska till�mpas p� skatt
som tas ut f�r beskattnings�r som
b�rjar den 1 januari det kalender�r
som f�ljer n�rmast efter det kalen-
der�r d� avtalet tr�der i kraft eller se-
nare.

SFS 2009:1125

Thomson Reuters Professional AB, tel. 08-587 671 00

Edita V�stra Aros, V�ster�s 2009

2. Notwithstanding paragraph 1,

this Agreement shall only have ef-
fect when the Agreement signed on
28 October 2008 between the King-
dom of Sweden and the States of
Guernsey for the exchange of infor-
mation relating to tax matters shall
have effect.

2. Utan hinder av punkt 1, �r detta

avtal endast till�mpligt n�r avtalet
mellan Konungariket Sverige och
Guernsey om utbyte av upplysningar
i skatte�renden undertecknat den
28 oktober 2008 �r till�mpligt.

Article 7

Termination

1. This Agreement shall remain in

force until terminated by either
Party. Either Party may terminate the
Agreement by giving written notice
of termination at least six months be-
fore the end of any calendar year. In
such event, the Agreement shall
cease to have effect on taxes charge-
able for any tax year beginning on or
after the first day of January of the
calendar year next following the end
of the six months period.

2. Notwithstanding paragraph 1,

this Agreement will be terminated,
without giving notice of termination,
on the date of termination of the
Agreement signed on 28 October
2008 between the Kingdom of Swe-
den and the States of Guernsey for
the exchange of information relating
to tax matters.

Artikel 7

Upph�rande

1. Detta avtal f�rblir i kraft till

dess det s�gs upp av n�gon part. Var-
dera parten kan skriftligen s�ga upp
avtalet genom underr�ttelse h�rom
minst sex m�nader f�re utg�ngen av
n�got kalender�r. I h�ndelse av
s�dan upps�gning upph�r avtalet att
g�lla i fr�ga om skatt som tas ut f�r
beskattnings�r som b�rjar den 1
januari det kalender�r som f�ljer
n�rmast efter utg�ngen av sexm�na-
dersperioden eller senare.

2. Utan hinder av punkt 1, upph�r

detta avtal att g�lla, utan upps�g-
ning, den dag d� avtalet mellan
Konungariket Sverige och Guernsey
om utbyte av upplysningar i skatte-
�renden undertecknat den 28 oktober
2008 upph�r att g�lla.

In witness whereof the undersig-

ned being duly authorised thereto
have signed this Agreement.

Done at Helsinki, this 28

th day of

October 2008, in duplicate in the
English language.

For the Government of the Kingdom
of Sweden

Anders Borg

For the States of Guernsey

Lyndon Trott

Till bekr�ftelse h�rav har under-

tecknade, d�rtill vederb�rligen be-
myndigade, undertecknat detta avtal.

Som skedde i Helsingfors den

28 oktober 2008 i tv� exemplar p�
engelska spr�ket.

F�r Konungariket Sveriges regering

Anders Borg

F�r Guernseys regering

Lyndon Trott

;

Tjänster

Utbildningar

Juridisk rådgivning

SFS 2009:1125 Lag om avtal mellan Sverige och Guernsey om förfarande för ömsesidig överenskommelse vid justering av inkomst mellan företag i intressegemenskap

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