SFS 2009:1287 Lag om avtal mellan Sverige och Nederländerna såvitt avser Aruba om utbyte av upplysningar avseende skatter

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 Nederl�nderna s�vitt avser Aruba om utbyte av upplysningar avseende skatter; utf�rdad den 26 november 2009. Enligt riksdagens beslut 1 f�reskrivs f�ljande. Det avtal om utbyte av upplysningar avseende skatter som Konungariket Sverige och Konungariket Nederl�nderna s�vitt avser Aruba undertecknade den 10 september 2009 ska g�lla som lag h�r i landet. Avtalet �r avfattat p� engelska och framg�r av bilaga till denna lag. Denna lag tr�der i kraft den dag regeringen best�mmer. P� regeringens v�gnar FREDRIK REINFELDT ANDERS BORG (Finansdepartementet) 1 Prop. 2009/10:26, bet. 2009/10:SkU19, rskr. 2009/10:55. SFS 2009:1287 Utkom fr�n trycket den 8 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 2009:1287 Bilaga (�vers�ttning) AGREEMENT BETWEEN THE KINGDOM OF SWEDEN AND THE KINGDOM OF THE NETHERLANDS IN RESPECT OF ARUBA FOR THE EXCHANGE OF INFORMATION WITH RE- SPECT TO TAXES AVTAL MELLAN KONUNGA- RIKET SVERIGE OCH KONUNGARIKET NEDERL�N- DERNA S�VITT AVSER ARUBA OM UTBYTE AV UPPLYS- NINGAR AVSEENDE SKATTER The Kingdom of Sweden and the Kingdom of the Netherlands in re- spect of Aruba, desiring to facilitate the exchange of information with re- spect to taxes, have agreed as fol- lows: Konungariket Sverige och Konungariket Nederl�nderna s�vitt avser Aruba, som �nskar fr�mja ut- bytet av upplysningar avseende skat- ter, har kommit �verens om f�ljande: Article 1 Object and scope of this Agreement 1. The competent authorities of the Contracting Parties shall provide assistance through exchange of in- formation that is foreseeably rele- vant to the administration and enfor- cement of the domestic laws of the Contracting Parties concerning taxes covered by this Agreement. Such in- formation shall include information that is foreseeably relevant to the de- termination, assessment and collec- tion of such taxes, the recovery and enforcement of tax claims, or the in- vestigation or prosecution of tax matters. Information shall be ex- changed in accordance with the pro- visions of this Agreement and shall be treated as confidential in the man- ner provided in Article 9. The rights and safeguards secured to persons by the laws or administrative practice of the Requested Party remain applica- ble to the extent that they do not un- duly prevent or delay effective ex- change of information. Artikel 1 Avtalets syfte och till�mpnings- omr�de 1. De beh�riga myndigheterna i de avtalsslutande parterna ska bitr�da varandra med handr�ckning genom utbyte av upplysningar som kan an- tas vara relevanta vid till�mpningen och verkst�lligheten av de avtalsslu- tande parternas interna lagstiftning avseende skatter som omfattas av detta avtal. S�dana upplysningar in- begriper upplysningar som kan antas vara relevanta f�r fastst�llande, taxe- ring och uppb�rd av s�dana skatter, f�r indrivning och andra exekutiva �tg�rder betr�ffande skattefordringar eller f�r utredning eller �tal i skatte- �renden. Upplysningarna ska utby- tas i enlighet med best�mmelserna i detta avtal och ska h�llas hemliga p� s�tt som anges i artikel 9. De r�ttig- heter som tillkommer personer en- ligt den anmodade partens lagstift- ning eller administrativa praxis f�r- blir till�mpliga i den utstr�ckning de inte otillb�rligt hindrar eller f�rdr�- jer ett effektivt utbyte av upplys- ningar. 2. As regards the Kingdom of the Netherlands, this Agreement shall apply only to Aruba. 2. S�vitt avser Konungariket Nederl�nderna ska detta avtal till�m- pas endast med avseende p� Aruba. </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 2009:1287 3. This Agreement shall not affect the application in the Contracting Parties of the rules on mutual legal assistance in criminal matters. 3. Avtalet ska inte p�verka till- l�mpningen i de avtalsslutande par- terna av best�mmelserna om �msesi- dig r�ttslig hj�lp i brottm�l. Article 2 Jurisdiction A Requested Party is not obligated to provide information which is neither held by its authorities nor in the possession or control of persons who are within its territorial jurisdic- tion. Artikel 2 Jurisdiktion Den anmodade parten �r inte skyl- dig att l�mna upplysningar som var- ken innehas av dess myndigheter eller innehas eller kontrolleras av personer inom dess jurisdiktion. Article 3 Taxes covered 1. The taxes which are the subject of this Agreement are: (a) in Aruba: (i) the income tax (inkomstenbe- lasting); (ii) the wage tax (loonbelasting); (iii) the profit tax (winstbelasting); and (iv) the dividend withholding tax (dividendbelasting); (b) in Sweden: (i) the national income tax (den statliga inkomstskatten); (ii) the withholding tax on divi- dends (kupongskatten); (iii) the income tax on non-resi- dents (den s�rskilda inkomstskatten f�r utomlands bosatta); (iv) the income tax on non-resi- dent artistes and athletes (den s�r- skilda inkomstskatten f�r utomlands bosatta artister m.fl.); (v) the municipal income tax (den kommunala inkomstskatten); and (vi) the yield tax on pension funds (avkastningsskatten p� pensions- medel). 2. This Agreement shall also apply to any identical taxes imposed after the date of signature of this Agreement in addition to or in place of the existing taxes. This Agree- Artikel 3 Skatter som omfattas av avtalet 1. De skatter som omfattas av detta avtal �r: a) i Aruba: 1) inkomstskatten, 2) l�neskatten, 3) vinstskatten, och 4) kupongskatten, b) i Sverige: 1) den statliga inkomstskatten, 2) kupongskatten, 3) den s�rskilda inkomstskatten f�r utomlands bosatta, 4) den s�rskilda inkomstskatten f�r utomlands bosatta artister m.fl., 5) den kommunala inkomst- skatten, och 6) avkastningsskatten p� pen- sionsmedel. 2. Detta avtal till�mpas �ven p� skatter av samma slag, som efter undertecknandet av avtalet tas ut vid sidan av eller i st�llet f�r de f�r n�r- varande utg�ende skatterna. Om de </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 2009:1287 ment shall also apply to any substan- tially similar taxes imposed after the date of signature of this Agreement in addition to, or in place of, the ex- isting taxes if the competent authori- ties of the Contracting Parties so agree. Furthermore, the taxes cove- red may be expanded or modified by mutual agreement of the Contracting Parties in the form of an exchange of letters. The competent authorities of the Contracting Parties shall notify each other of any substantial changes to the taxation and related informa- tion gathering measures covered by this Agreement. avtalsslutande parternas beh�riga myndigheter kommer �verens om detta till�mpas avtalet �ven p� skat- ter av i huvudsak likartat slag som efter undertecknandet av avtalet tas ut vid sidan av eller i st�llet f�r de f�r n�rvarande utg�ende skatterna. De skatter som omfattas av avtalet kan dessutom ut�kas eller �ndras ge- nom �msesidig �verenskommelse mellan de avtalsslutande parterna ge- nom utv�xlande av brev. De beh�ri- ga myndigheterna i de avtalsslutande parterna ska meddela varandra om de v�sentliga �ndringar som gjorts r�rande den skattelagstiftning och de �tg�rder f�r att inh�mta upplysningar som omfattas av detta avtal. Article 4 Definitions 1. For the purposes of this Agree- ment, unless otherwise defined: (a) the term Contracting Party means the Kingdom of the Nether- lands in respect of Aruba or the Kingdom of Sweden as the context requires; (b) the term Aruba means that part of the Kingdom of the Nether- lands that is situated in the Carib- bean area and consisting of the Island of Aruba; (c) 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; (d) the term competent authority means (i) in the case of Aruba, the Minis- ter of Finance and Economic Affairs or his authorised representative; Artikel 4 Definitioner 1. Om inte annat anges, har vid tilll�mpningen av detta avtal f�ljan- de uttryck nedan angiven betydelse: a) avtalsslutande part avser Konungariket Nederl�nderna s�vitt avser Aruba eller Konungariket Sverige beroende p� sammanhanget, b) Aruba avser den del av Konungariket Nederl�nderna som �r bel�gen i Karibien och best�r av �n Aruba, c) Sverige avser Konungariket Sverige och innefattar, n�r uttrycket anv�nds i geografisk betydelse, Sveriges territorium, Sveriges terri- torialvatten och andra havsomr�den �ver vilka Sverige, i �verensst�m- melse med folkr�ttens regler, ut�var suver�na r�ttigheter eller jurisdik- tion, d) beh�rig myndighet avser 1) i fr�ga om Aruba, finans- och ekonomiministern eller dennes be- fullm�ktigade ombud; </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 2009:1287 (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; (e) the term person includes an individual, a company and any other body of persons; (f) the term company means any body corporate or any entity that is treated as a body corporate for tax purposes; (g) the term publicly traded com- pany means any company whose principal class of shares is listed 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 shares is not implicitly or explicitly restricted to a limited group of inves- tors; (h) the term principal class of shares means the class or classes of shares representing a majority of the voting power and value of the com- pany; (i) the term recognised stock ex- change means any stock exchange agreed upon by the competent autho- rities of the Contracting Parties; (j) the term collective investment fund or scheme means any pooled investment vehicle, irrespective of legal form. The term public collec- tive investment fund or scheme means any collective investment fund or scheme provided the units, shares or other interests in the fund or scheme can be readily purchased, sold or redeemed by the public. Units, shares or other interests in the fund or scheme can be readily purchased, sold or redeemed by the public if the purchase, sale or redemption is not implicitly or expli- citly restricted to a limited group of investors; 2) i fr�ga om Sverige, finansmi- nistern, dennes befullm�ktigade om- bud eller den myndighet �t vilken uppdras att vara beh�rig myndighet vid tilll�mpningen av detta avtal, e) person inbegriper fysisk per- son, bolag och annan personsam- manslutning, f) bolag avser juridisk person eller annan som vid beskattningen behandlas s�som juridisk person, g) bolag vars aktier �r f�rem�l f�r allm�n oms�ttning avser ett bolag vars viktigaste aktieslag �r no- terat p� en erk�nd aktieb�rs under f�ruts�ttning att dess noterade aktier fritt kan k�pas eller s�ljas av allm�n- heten. Aktier kan k�pas eller s�ljas av allm�nheten om k�p eller f�r- s�ljning av aktier inte underf�rst�tt eller uttryckligen begr�nsats till en avgr�nsad krets av investerare, h) viktigaste aktieslag avser det eller de aktieslag som representerar majoriteten av r�sterna i och v�rdet av bolaget, i) erk�nd aktieb�rs avser s�dan b�rs som de beh�riga myndigheterna i de avtalsslutande parterna kommit �verens om, j) kollektiv investeringsfond eller kollektivt investeringssystem avser alla �taganden f�r kollektiva investe- ringar oavsett juridisk form. Publik kollektiv investeringsfond eller pu- blikt kollektivt investeringssystem avser varje kollektiv investerings- fond eller kollektivt investerings- system vars andelar, aktier eller an- dra r�ttigheter fritt kan k�pas, s�ljas eller l�sas in av allm�nheten. Ande- lar, aktier eller andra r�ttigheter i fonden eller systemet kan fritt k�pas, s�ljas eller l�sas in av allm�nheten om k�p, f�rs�ljning eller inl�sen inte underf�rst�tt eller uttryckligen be- gr�nsats till en avgr�nsad krets av in- vesterare, </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 2009:1287 (k) the term tax means any tax to which this Agreement applies; (l) the term Applicant Party means the Contracting Party reques- ting information; (m) the term Requested Party means the Contracting Party re- quested to provide information; (n) the term information gathe- ring measures means laws and ad- ministrative or judicial procedures that enable a Contracting Party to ob- tain and provide the requested infor- mation; (o) the term information means any fact, statement or record in any form whatever; (p) the term criminal laws means all criminal laws designated as such under domestic law irrespec- tive of whether contained in the tax laws, the criminal code or other sta- tutes; (q) the term criminal tax matters means tax matters involving intentio- nal conduct which is liable to prose- cution under the criminal laws of the Applicant Party. k) skatt avser varje skatt som omfattas av detta avtal, l) anmodande part avser den av- talsslutande part som beg�r upplys- ningar, m) anmodad part avser den av- talsslutande part som har anmodats att l�mna upplysningar, n) �tg�rder f�r att inh�mta upp- lysningar avser lagstiftning och ad- ministrativa �tg�rder eller domstols- �tg�rder vilka m�jligg�r f�r en av- talsslutande part att inh�mta och l�mna beg�rda upplysningar, o) upplysningar avser varje fak- tauppgift, meddelande, handling eller annan dokumentation oavsett form, p) strafflagstiftning avser all strafflagstiftning som ben�mns som s�dan i intern lagstiftning oberoende av om den �terfinns i skattelagstift- ningen, strafflagstiftningen eller andra f�rfattningar, q) skattebrotts�renden avser skatte�renden som omfattar upps�t- ligt handlande, vilket enligt straff- lagstiftningen i den anmodande par- ten kan bli f�rem�l f�r �tal. 2. As regards the application of this Agreement at any time by a Contracting 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. 2. D� en avtalsslutande part till- l�mpar detta avtal vid n�gon tid- punkt anses, s�vida sammanhanget inte f�ranleder annat, varje uttryck som inte definierats i avtalet ha den betydelse som uttrycket har vid denna tidpunkt enligt den partens lagstiftning och den betydelse som uttrycket har enligt till�mplig skatte- lagstiftning i denna part �ger f�retr�- de framf�r den betydelse som ut- trycket har enligt annan lagstiftning i denna part. </div> <div id="page7-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 7 SFS 2009:1287 Article 5 Exchange of information upon request 1. The competent authority of the Requested Party shall provide upon request information for the purposes referred to in Article 1. Such infor- mation shall be exchanged without regard to whether the conduct being investigated would constitute a crime under the laws of the Re- quested Party if such conduct occur- red in the Requested Party. Artikel 5 Utbyte av upplysningar p� beg�ran 1. Den beh�riga myndigheten i den anmodade parten ska p� beg�ran l�mna upplysningar f�r de �ndam�l som anges i artikel 1. S�dana upplys- ningar ska utbytas utan avseende p� om det handlande som �r f�rem�l f�r utredning skulle ha utgjort ett brott enligt den anmodade partens lagstift- ning om ett s�dant handlande utf�rts i den anmodade parten. 2. If the information in the posses- sion of the competent authority of the Requested Party is not sufficient to enable it to comply with the re- quest for information, that Party shall use all relevant information gathering measures to provide the Applicant Party with the information requested, notwithstanding that the Requested Party may not need such information for its own tax purposes. 2. Om de upplysningar som �r till- g�ngliga f�r den beh�riga myndighe- ten i den anmodade parten inte r�ck- er till f�r att tillm�tesg� en beg�ran om upplysningar, ska den anmodade parten utan hinder av att den anmo- dade parten kanske inte har behov av upplysningarna f�r sina egna be- skattnings�ndam�l vidta alla rele- vanta �tg�rder f�r att inh�mta och l�mna de beg�rda upplysningarna. 3. If specifically requested by the competent authority of an Applicant Party, the competent authority of the Requested Party shall provide infor- mation under this Article, to the ex- tent allowable under its domestic laws, in the form of depositions of witnesses and authenticated copies of original records. 4. Each Contracting Party shall ensure that its competent authority for the purposes specified in Article 1 of this Agreement, has the authority to obtain and provide upon request: (a) information held by banks, other financial institutions, and any person acting in an agency or fiduci- ary capacity including nominees and trustees; 3. Om den beh�riga myndigheten i en anmodande part s�rskilt beg�r det, ska den beh�riga myndigheten i den anmodade parten i den ut- str�ckning som detta �r till�tet enligt dess interna lagstiftning l�mna upplysningar enligt denna artikel i form av upptagande av vittnesber�t- telser och bestyrkta kopior av hand- lingar. 4. Vardera avtalsslutande parten ska s�kerst�lla att den har befogen- het att genom sin beh�riga myndig- het p� beg�ran och f�r de �ndam�l som anges i artikel 1 i detta avtal, in- h�mta och l�mna: a) upplysningar som innehas av banker, andra finansiella institutio- ner och annan person som agerar i egenskap av representant eller f�r- valtare, d�ri inbegripet ombud och trustf�rvaltare, </div> <div id="page8-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 8 SFS 2009:1287 (b) information regarding the ow- nership of companies, partnerships, trusts, foundations, Anstalten and other persons, including, within the constraints of Article 2, ownership information on all such persons in an ownership chain; in the case of trusts, information on settlors, trustees, beneficiaries and protec- tors; and in the case of foundations, information on founders, members of the foundation council and benefi- ciaries. Further, this Agreement does not create an obligation on the Contracting Parties to obtain or pro- vide ownership information with re- spect to publicly traded companies or public collective investment funds or schemes unless such information can be obtained without giving rise to disproportionate difficulties. 5. The competent authority of the Applicant Party shall provide the fol- lowing information to the competent authority of the Requested Party when making a request for informa- tion under this Agreement to demon- strate the foreseeable relevance of the information to the request: (a) the identity of the person under examination or investigation; (b) a statement of the information sought including its nature and the form in which the Applicant Party wishes to receive the information from the Requested Party; (c) the tax purpose for which the information is sought; (d) the grounds for believing that the information requested is held in the Requested Party or is in the pos- session or control of a person within the jurisdiction of the Requested Party; b) upplysningar om �garf�rh�llan- dena i bolag, handelsbolag, truster, stiftelser, Anstalten och andra per- soner, d�ri inbegripet med de be- gr�nsningar som f�ljer av artikel 2 upplysningar om �garf�rh�llandena r�rande alla s�dana personer i en �garkedja; i fr�ga om truster, upplys- ningar om stiftare, f�rvaltare, f�r- m�nstagare och protectors; i fr�ga om stiftelser, upplysningar om stif- tare, ledam�ter i styrelsen och desti- nat�rer. Detta avtal medf�r inte skyl- dighet f�r de avtalsslutande parterna att inh�mta eller l�mna upplysningar om �garf�rh�llanden i bolag vars aktier �r f�rem�l f�r allm�n oms�tt- ning eller i publika kollektiva inves- teringsfonder eller publika kollektiva investeringssystem, s�vida inte s�da- na upplysningar kan inh�mtas utan att det medf�r oproportionerligt stora sv�righeter. 5. Vid beg�ran om upplysningar enligt detta avtal ska den beh�riga myndigheten i den anmodande par- ten till den beh�riga myndigheten i den anmodade parten l�mna f�ljande upplysningar, f�r att visa att de efter- fr�gade upplysningarna kan antas vara relevanta: a) identiteten p� den person som �r f�rem�l f�r utredning eller under- s�kning, b) uppgift om de beg�rda upplys- ningarna, inbegripet deras n�rmare beskaffenhet och i vilken form som den anmodande parten �nskar att f� upplysningarna fr�n den anmodade parten, c) det beskattnings�ndam�l f�r vilket upplysningarna efterfr�gas, d) sk�len f�r att anta att de beg�r- da upplysningarna finns i den anmo- dade parten eller innehas eller kon- trolleras av person inom den anmo- dade partens jurisdiktion, </div> <div id="page9-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 9 SFS 2009:1287 (e) to the extent known, the name and address of any person believed to be in possession of the requested information; (f) a statement that the request is in conformity with the law and admi- nistrative practices of the Applicant Party, that if the requested informa- tion was within the jurisdiction of the Applicant Party then the compe- tent authority of the Applicant Party would be able to obtain the informa- tion under the laws of the Applicant Party or in the normal course of ad- ministrative practice and that the in- formation request is in conformity with this Agreement; (g) a statement that the Applicant Party has pursued all means available in its own territory to ob- tain the information, except those that would give rise to disproportio- nate difficulties. 6. The competent authority of the Requested Party shall forward the re- quested information as promptly as possible to the Applicant Party. To ensure a prompt response, the com- petent authority of the Requested Party shall: (a) confirm receipt of a request in writing to the competent authority of the Applicant Party and shall notify the competent authority of the Appli- cant Party of deficiencies in the re- quest, if any, within 60 days of the receipt of the request; and e) s�vitt det �r k�nt, namn och adress p� person som kan antas inneha de beg�rda upplysningarna, f) uppgift om att beg�ran �r i �ver- ensst�mmelse med lagstiftning och administrativ praxis i den anmo- dande parten och att den beh�riga myndigheten i den anmodande par- ten om de beg�rda upplysningarna fanns inom denna parts jurisdiktion skulle kunna inh�mta upplysning- arna enligt lagstiftning eller vederta- gen administrativ praxis i den anmo- dande parten samt att beg�ran �r i �verensst�mmelse med detta avtal, g) uppgift om att den anmodande parten har vidtagit alla �tg�rder f�r att inh�mta upplysningarna som st�r till dess f�rfogande inom dess eget territorium, utom s�dana �tg�rder som skulle medf�ra oproportioner- ligt stora sv�righeter. 6. Den beh�riga myndigheten i den anmodade parten ska snarast m�jligt l�mna de beg�rda upplys- ningarna till den anmodande parten. F�r att tillgodose ett skyndsamt svar ska den beh�riga myndigheten i den anmodade parten: a) till den beh�riga myndigheten i den anmodande parten skriftligen bekr�fta mottagandet av beg�ran och inom 60 dagar efter mottagandet un- derr�tta den beh�riga myndigheten i den anmodande parten om eventu- ella brister i beg�ran, och (b) if the competent authority of the Requested Party has been unable to obtain and provide the information within 90 days of receipt of the re- quest, including if it encounters ob- stacles in furnishing the information or it refuses to furnish the informa- tion, it shall immediately inform the Applicant Party, explaining the rea- son for its inability, the nature of the obstacles or the reasons for its refusal. b) om den beh�riga myndigheten i den anmodade parten inte har kunnat inh�mta och l�mna de beg�rda upp- lysningarna inom 90 dagar fr�n det att beg�ran togs emot, d�ri inbegri- pet om det f�religger f�rhinder att tillhandah�lla upplysningarna eller om den beh�riga myndigheten v�g- rar att l�mna upplysningarna, ska den omedelbart underr�tta den an- modande parten om detta och ange </div> <div id="page10-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 10 SFS 2009:1287 sk�len f�r att den inte kunnat inh�m- ta och tillhandah�lla upplysningarna, vilka hinder som f�religger eller sk�- len f�r dess v�gran. Article 6 Spontaneous exchange of information The Contracting Parties may for- ward to each other, without prior re- quest, information of which they have knowledge. Artikel 6 Spontant informationsutbyte De avtalsslutande parterna f�r, utan tidigare beg�ran, l�mna upplys- ningar som de har k�nnedom om. Article 7 Tax examinations abroad 1. A Contracting Party may allow representatives of the competent au- thority of the other Contracting Party to enter the territory of the first-men- tioned Party to interview individuals and examine records with the written consent of the persons concerned. The competent authority of the second-mentioned Party shall notify the competent authority of the first- mentioned Party of the time and place of the meeting with the indivi- duals concerned. Artikel 7 Utomlands utf�rda skatte- utredningar 1. En avtalsslutande part f�r till- l�ta att f�retr�dare f�r den beh�riga myndigheten i den andra avtalsslu- tande parten n�rvarar i den f�rst- n�mnda parten f�r att h�ra fysiska personer och granska handlingar efter skriftligt medgivande av de be- r�rda personerna. Den beh�riga myndigheten i den sistn�mnda par- ten ska meddela den beh�riga myn- digheten i den f�rstn�mnda parten om tid och plats f�r m�tet med dessa personer. 2. At the request of the competent authority of one of the Contracting Parties, the competent authority of the other Contracting Party may allow representatives of the compe- tent authority of the first-mentioned Party to be present at the appropriate part of a tax examination in the second-mentioned Party. 2. P� beg�ran av den beh�riga myndigheten i en av de avtalsslu- tande parterna f�r den beh�riga myn- digheten i den andra avtalsslutande parten till�ta att f�retr�dare f�r den beh�riga myndigheten i den f�rst- n�mnda parten �r n�rvarande vid skatteutredning i den sistn�mnda parten till den del detta anses l�mp- ligt. 3. If the request referred to in pa- ragraph 2 is acceded to, the compe- tent authority of the Contracting Party conducting the examination shall, as soon as possible, notify the competent authority of the other Party about the time and place of the examination, the authority or official designated to carry out the examina- tion and the procedures and condi- 3. Bifalls en beg�ran enligt punkt 2 ska den beh�riga myndig- heten i den avtalsslutande part som utf�r utredningen snarast m�jligt un- derr�tta den beh�riga myndigheten i den andra parten om tid och plats f�r utredningen, om den myndighet eller person som bemyndigats att utf�ra utredningen samt om de f�rfaranden och villkor som den f�rstn�mnda </div> <div id="page11-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 11 SFS 2009:1287 tions required by the first-mentioned Party for the conduct of the examina- tion. All decisions with respect to the conduct of the tax examination shall be made by the Party conducting the examination. parten fastst�llt f�r utf�randet av ut- redningen. Alla beslut betr�ffande utf�randet av utredningen ska fattas av den part som utf�r utredningen. Article 8 Possibility of declining a request 1. The Requested Party shall not be required to obtain or provide in- formation that the Applicant Party would not be able to obtain under its own laws for purposes of the admi- nistration or enforcement of its own tax laws. The competent authority of the Requested Party may decline to assist where the request is not made in conformity with this Agreement. Artikel 8 M�jlighet att avsl� en beg�ran 1. Den anmodade parten har inte skyldighet att inh�mta eller l�mna upplysningar som den anmodande parten inte skulle kunna inh�mta en- ligt dess lagstiftning f�r till�mpning eller verkst�llighet av dess egen skattelagstiftning. Den beh�riga myndigheten i den anmodade parten f�r avsl� en beg�ran n�r beg�ran inte har gjorts i �verensst�mmelse med detta avtal. 2. The provisions of this Agree- ment shall not impose on a Contrac- ting Party the obligation to supply information which would disclose any trade, business, industrial, com- mercial or professional secret or trade process. Notwithstanding the foregoing, information of the type referred to in paragraph 4 of Article 5 shall not be treated as such a secret or trade process merely because it meets the criteria in that paragraph. 2. Best�mmelserna i detta avtal ska inte medf�ra skyldighet f�r en avtalsslutande part att l�mna upplys- ningar som skulle r�ja handels-, aff�rs-, industri- eller yrkeshemlig- het eller kommersiell hemlighet eller i n�ringsverksamhet nyttjat f�rfa- ringss�tt. Utan hinder av detta, ska upplysningar som avses i artikel 5 punkt 4 inte anses som s�dana hem- ligheter eller s�dant f�rfaringss�tt endast p� grund av att de uppfyller villkoren i n�mnda punkt. 3. The provisions of this Agree- ment shall not impose on a Contrac- ting Party the obligation to obtain or provide information, which would reveal confidential communications between a client and an attorney, so- licitor or other admitted legal repre- sentative where such communica- tions are: (a) produced for the purposes of seeking or providing legal advice; or (b) produced for the purposes of use in existing or contemplated legal proceedings. 3. Best�mmelserna i detta avtal ska inte medf�ra skyldighet f�r en avtalsslutande part att inh�mta eller l�mna upplysningar som skulle r�ja hemlig kommunikation mellan en klient och dennes advokat eller annat juridiskt ombud, n�r s�dan kommu- nikation: a) f�revarit i syfte att s�ka eller l�mna juridisk r�dgivning, eller b) f�revarit i syfte att anv�ndas under p�g�ende eller f�rest�ende r�ttsliga f�rfaranden. </div> <div id="page12-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 12 SFS 2009:1287 4. The Requested Party may de- cline a request for information if the disclosure of the information would be contrary to public policy (ordre public). 4. Den anmodade parten f�r avsl� en beg�ran om upplysningar om l�mnandet av upplysningarna skulle strida mot allm�nna h�nsyn (ordre public). 5. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayer. 5. En beg�ran om upplysningar ska inte avsl�s p� grund av att den skattefordran som f�ranleder beg�- ran har bestridits av den skattskyl- dige. 6. The Requested Party may de- cline a request for information if the information is requested by the App- licant Party to administer or enforce a provision of the tax law of the Applicant Party, or any requirement connected therewith, which discri- minates against a national of the Re- quested Party as compared with a na- tional of the Applicant Party in the same circumstances. 6. Den anmodade parten f�r avsl� en beg�ran om upplysningar om den anmodande parten har beg�rt upplys- ningarna f�r till�mpning eller verk- st�llighet av en best�mmelse i den anmodande partens skattelagstift- ning, eller d�rmed sammanh�ngande krav, som under samma f�rh�llanden diskriminerar en medborgare i den anmodade parten i f�rh�llande till en medborgare i den anmodande parten. Article 9 Confidentiality Any information received by a Contracting Party under this Agree- ment shall be treated as confidential in the same manner as information obtained under the domestic laws of that Party and may be disclosed only to persons or authorities (including courts and administrative bodies) in the jurisdiction of the Contracting Party concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the de- termination of appeals in relation to, the taxes covered by this Agreement. Such persons or authorities shall use such information only for such pur- poses. They may disclose the infor- mation in public court proceedings or in judicial decisions. The informa- tion may not be disclosed to any other person or entity or authority or any other jurisdiction without the express written consent of the com- petent authority of the Requested Party. Artikel 9 Sekretess Alla upplysningar som tas emot av en avtalsslutande part med st�d av detta avtal ska h�llas hemliga p� samma s�tt som upplysningar som inh�mtats med st�d av den interna lagstiftningen i denna part och f�r yppas endast f�r personer eller myn- digheter (d�ri inbegripet domstolar och f�rvaltningsorgan) inom den av- talsslutande partens jurisdiktion som har befattning med taxering eller uppb�rd av, exekutiva �tg�rder eller �tal, eller handl�ggning av �verkla- gande, avseende de skatter som om- fattas av detta avtal. S�dana personer eller myndigheter ska anv�nda dessa upplysningar endast f�r s�dana �nda- m�l. De f�r yppa upplysningarna vid offentliga domstolsf�rhandlingar eller i domstolsavg�randen. Upplys- ningarna f�r inte yppas f�r annan person, institution eller myndighet eller f�r annan jurisdiktion utan ut- tryckligt skriftligt medgivande av den beh�riga myndigheten i den an- modade parten. </div> <div id="page13-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 13 SFS 2009:1287 Article 10 Costs Unless the competent authorities of the Contracting Parties otherwise agree, ordinary costs incurred in pro- viding assistance shall be borne by the Requested Party, and extraordi- nary costs incurred in providing assistance (including reasonable costs of engaging external advisors in connection with litigation or oth- erwise) shall be borne by the Appli- cant Party. At the request of either Contracting Party, the competent authorities shall consult as necessary with regard to this Article, and in particular the competent authority of the Requested Party shall consult with the competent authority of the Applicant Party in advance if the costs of providing information with respect to a specific request are expected to be significant. Artikel 10 Kostnader S�vida inte de avtalsslutande par- ternas beh�riga myndigheter kom- mer �verens om n�got annat ska den anmodade parten svara f�r sedvan- liga kostnader f�r handr�ckning och den anmodande parten f�r kostnader f�r handr�ckning som inte kan anses som sedvanliga (d�ri inbegripet kost- nader f�r att anlita utomst�ende r�d- givare i samband med process eller f�r annat �ndam�l). P� beg�ran av en av de avtalsslutande parterna ska de beh�riga myndigheterna �verl�gga i fr�ga om denna artikel och s�rskilt ska den beh�riga myndigheten i den anmodade parten i f�rv�g �verl�gga med den beh�riga myndigheten i den anmodande parten om kostnaderna f�r att l�mna upplysningar med anledning av en beg�ran f�rv�ntas bli h�ga. Article 11 Implementation legislation The Contracting Parties shall en- act any legislation necessary to com- ply with, and give effect to, the terms of this Agreement. Artikel 11 Lagstiftning om inf�rlivande De avtalsslutande parterna ska anta s�dan lagstiftning som �r n�d- v�ndig f�r att uppfylla och ge verkan �t villkoren i detta avtal. Article 12 Mutual agreement procedure 1. The competent authorities of the Contracting Parties shall jointly endeavour to resolve any difficulties or doubts arising as to the interpreta- tion or application of this Agree- ment. 2. In addition to the endeavours referred to in paragraph 1, the com- petent authorities of the Contracting Parties may mutually determine the procedures to be used under Articles 5, 6 and 7. Artikel 12 F�rfarandet vid �msesidig �verenskommelse 1. De avtalsslutande parternas be- h�riga myndigheter ska gemensamt s�ka l�sa sv�righeter eller tvivelsm�l som uppkommer i fr�ga om tolk- ningen eller till�mpningen av avtalet. 2. De avtalsslutande parternas be- h�riga myndigheter f�r, ut�ver vad som framg�r av punkt 1, gemensamt fastst�lla de f�rfaranden som ska till- l�mpas i enlighet med artiklarna 5, 6 och 7. </div> <div id="page14-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 14 SFS 2009:1287 3. The competent authorities of the Contracting Parties may commu- nicate with each other directly for the purposes of this Article. 3. De avtalsslutande parternas be- h�riga myndigheter f�r tr�da i direkt f�rbindelse med varandra vid till- l�mpningen av denna artikel. Article 13 Entry into force 1. Each of the Contracting Parties shall notify the other in writing of the completion of the internal proce- dures required by its law for the en- try into force of this Agreement. Artikel 13 Ikrafttr�dande 1. De avtalsslutande parterna ska skriftligen underr�tta varandra n�r de nationella �tg�rder vidtagits av re- spektive avtalsslutande part som kr�vs f�r att detta avtal ska tr�da i kraft. 2. The Agreement shall enter into force on the thirtieth day after the re- ceipt of the later of these notifica- tions and shall thereupon have effect as from that date. The provisions of this Agreement shall apply for any taxable periods, which could still be investigated at the moment of the in- formation request, according to the laws of the Applicant Party. 2. Avtalet tr�der i kraft den tretti- onde dagen efter det att den sista av dessa underr�ttelser har tagits emot och ska till�mpas fr�n och med den dagen. Best�mmelserna i detta avtal ska till�mpas p� varje beskattnings- period som fortfarande kan utredas enligt den anmodande partens lag- stiftning vid tidpunkten f�r beg�ran om upplysningar. Article 14 Termination 1. This Agreement shall remain in force until terminated by a Contrac- ting Party. Either Contracting Party may terminate the Agreement, through diplomatic channels, by giving written notice of termination to the other Contracting Party at least six months before the end of any calendar year. Artikel 14 Upph�rande 1. Detta avtal f�rblir i kraft till dess att det s�gs upp av en avtals- slutande part. Vardera avtalsslutande parten kan p� diplomatisk v�g skrift- ligen s�ga upp avtalet genom under- r�ttelse h�rom till den andra avtals- slutande parten minst sex m�nader f�re utg�ngen av n�got kalender�r. 2. In such event, the Agreement shall cease to have effect from the first day of January of the calendar year next following the end of the six month period. 3. Notwithstanding any termina- tion of this Agreement, the Contrac- ting Parties shall remain bound by the provisions of Article 9 with respect to any information obtained under this Agreement. 2. I h�ndelse av s�dan upps�gning upph�r avtalet att till�mpas fr�n och med den 1 januari det kalender�r som f�ljer n�rmast efter utg�ngen av sexm�nadersperioden. 3. Utan hinder av upps�gning av avtalet ska de avtalsslutande parterna vara fortsatt bundna av best�mmel- serna i artikel 9 i fr�ga om upplys- ningar som erh�llits med st�d av detta avtal. </div> <div id="page15-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 15 SFS 2009:1287 In witness whereof the undersig- ned, being duly authorised thereto, have signed this Agreement. Till bekr�ftelse h�rav har under- tecknade, d�rtill vederb�rligen be- myndigade, undertecknat detta avtal. Done at Paris this 10 th day of September 2009, in duplicate in the English language. Som skedde i Paris den 10 september 2009 i tv� exemplar p� engelska spr�ket. For the Kingdom of Sweden Per Holmstr�m For the Kingdom of the Netherlands in respect of Aruba Nilo J.J. Swaen F�r Konungariket Sverige Per Holmstr�m F�r Konungariket Nederl�nderna s�vitt avser Aruba Nilo J.J. Swaen </div> <div id="page16-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> Thomson Reuters Professional AB, tel. 08-587 671 00 Edita V�stra Aros, V�ster�s 2009 </div> </div>

Svensk f�rfattningssamling

Lag
om avtal mellan Sverige och Nederl�nderna s�vitt
avser Aruba om utbyte av upplysningar avseende
skatter;

utf�rdad den 26 november 2009.

Enligt riksdagens beslut

1 f�reskrivs f�ljande.

Det avtal om utbyte av upplysningar avseende skatter som Konungariket

Sverige och Konungariket Nederl�nderna s�vitt avser Aruba undertecknade
den 10 september 2009 ska g�lla som lag h�r i landet. Avtalet �r avfattat p�
engelska och framg�r av bilaga till denna lag.

Denna lag tr�der i kraft den dag regeringen best�mmer.

P� regeringens v�gnar

FREDRIK REINFELDT

ANDERS BORG
(Finansdepartementet)

1 Prop. 2009/10:26, bet. 2009/10:SkU19, rskr. 2009/10:55.

SFS 2009:1287

Utkom fr�n trycket
den 8 december 2009

SFS 2009:1287

Bilaga

(�vers�ttning)

AGREEMENT BETWEEN THE
KINGDOM OF SWEDEN AND
THE KINGDOM OF THE
NETHERLANDS IN RESPECT OF
ARUBA FOR THE EXCHANGE
OF INFORMATION WITH RE-
SPECT TO TAXES

AVTAL MELLAN KONUNGA-
RIKET SVERIGE OCH
KONUNGARIKET NEDERL�N-
DERNA S�VITT AVSER ARUBA
OM UTBYTE AV UPPLYS-
NINGAR AVSEENDE SKATTER

The Kingdom of Sweden and the

Kingdom of the Netherlands in re-
spect of Aruba, desiring to facilitate
the exchange of information with re-
spect to taxes, have agreed as fol-
lows:

Konungariket Sverige och

Konungariket Nederl�nderna s�vitt
avser Aruba, som �nskar fr�mja ut-
bytet av upplysningar avseende skat-
ter, har kommit �verens om f�ljande:

Article 1

Object and scope of this Agreement

1. The competent authorities of

the Contracting Parties shall provide
assistance through exchange of in-
formation that is foreseeably rele-
vant to the administration and enfor-
cement of the domestic laws of the
Contracting Parties concerning taxes
covered by this Agreement. Such in-
formation shall include information
that is foreseeably relevant to the de-
termination, assessment and collec-
tion of such taxes, the recovery and
enforcement of tax claims, or the in-
vestigation or prosecution of tax
matters. Information shall be ex-
changed in accordance with the pro-
visions of this Agreement and shall
be treated as confidential in the man-
ner provided in Article 9. The rights
and safeguards secured to persons by
the laws or administrative practice of
the Requested Party remain applica-
ble to the extent that they do not un-
duly prevent or delay effective ex-
change of information.

Artikel 1

Avtalets syfte och till�mpnings-
omr�de

1. De beh�riga myndigheterna i de

avtalsslutande parterna ska bitr�da
varandra med handr�ckning genom
utbyte av upplysningar som kan an-
tas vara relevanta vid till�mpningen
och verkst�lligheten av de avtalsslu-
tande parternas interna lagstiftning
avseende skatter som omfattas av
detta avtal. S�dana upplysningar in-
begriper upplysningar som kan antas
vara relevanta f�r fastst�llande, taxe-
ring och uppb�rd av s�dana skatter,
f�r indrivning och andra exekutiva
�tg�rder betr�ffande skattefordringar
eller f�r utredning eller �tal i skatte-
�renden. Upplysningarna ska utby-
tas i enlighet med best�mmelserna i
detta avtal och ska h�llas hemliga p�
s�tt som anges i artikel 9. De r�ttig-
heter som tillkommer personer en-
ligt den anmodade partens lagstift-
ning eller administrativa praxis f�r-
blir till�mpliga i den utstr�ckning de
inte otillb�rligt hindrar eller f�rdr�-
jer ett effektivt utbyte av upplys-
ningar.

2. As regards the Kingdom of the

Netherlands, this Agreement shall
apply only to Aruba.

2. S�vitt avser Konungariket

Nederl�nderna ska detta avtal till�m-
pas endast med avseende p� Aruba.

SFS 2009:1287

3. This Agreement shall not affect

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

3. Avtalet ska inte p�verka till-

l�mpningen i de avtalsslutande par-
terna av best�mmelserna om �msesi-
dig r�ttslig hj�lp i brottm�l.

Article 2

Jurisdiction

A Requested Party is not obligated

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

Artikel 2

Jurisdiktion

Den anmodade parten �r inte skyl-

dig att l�mna upplysningar som var-
ken innehas av dess myndigheter
eller innehas eller kontrolleras av
personer inom dess jurisdiktion.

Article 3

Taxes covered

1. The taxes which are the subject

of this Agreement are:

(a) in Aruba:
(i) the income tax (inkomstenbe-

lasting);

(ii) the wage tax (loonbelasting);
(iii) the profit tax (winstbelasting);

and

(iv) the dividend withholding tax

(dividendbelasting);

(b) in Sweden:
(i) the national income tax (den

statliga inkomstskatten);

(ii) the withholding tax on divi-

dends (kupongskatten);

(iii) the income tax on non-resi-

dents (den s�rskilda inkomstskatten
f�r utomlands bosatta);

(iv) the income tax on non-resi-

dent artistes and athletes (den s�r-
skilda inkomstskatten f�r utomlands
bosatta artister m.fl.);

(v) the municipal income tax (den

kommunala inkomstskatten); and

(vi) the yield tax on pension funds

(avkastningsskatten p� pensions-
medel).

2. This Agreement shall also

apply to any identical taxes imposed
after the date of signature of this
Agreement in addition to or in place
of the existing taxes. This Agree-

Artikel 3

Skatter som omfattas av avtalet

1. De skatter som omfattas av

detta avtal �r:

a) i Aruba:
1) inkomstskatten,

2) l�neskatten,
3) vinstskatten, och

4) kupongskatten,

b) i Sverige:
1) den statliga inkomstskatten,

2) kupongskatten,

3) den s�rskilda inkomstskatten

f�r utomlands bosatta,

4) den s�rskilda inkomstskatten

f�r utomlands bosatta artister m.fl.,

5) den kommunala inkomst-

skatten, och

6) avkastningsskatten p� pen-

sionsmedel.

2. Detta avtal till�mpas �ven p�

skatter av samma slag, som efter
undertecknandet av avtalet tas ut vid
sidan av eller i st�llet f�r de f�r n�r-
varande utg�ende skatterna. Om de

SFS 2009:1287

ment shall also apply to any substan-
tially similar taxes imposed after the
date of signature of this Agreement
in addition to, or in place of, the ex-
isting taxes if the competent authori-
ties of the Contracting Parties so
agree. Furthermore, the taxes cove-
red may be expanded or modified by
mutual agreement of the Contracting
Parties in the form of an exchange of
letters. The competent authorities of
the Contracting Parties shall notify
each other of any substantial changes
to the taxation and related informa-
tion gathering measures covered by
this Agreement.

avtalsslutande parternas beh�riga
myndigheter kommer �verens om
detta till�mpas avtalet �ven p� skat-
ter av i huvudsak likartat slag som
efter undertecknandet av avtalet tas
ut vid sidan av eller i st�llet f�r de
f�r n�rvarande utg�ende skatterna.
De skatter som omfattas av avtalet
kan dessutom ut�kas eller �ndras ge-
nom �msesidig �verenskommelse
mellan de avtalsslutande parterna ge-
nom utv�xlande av brev. De beh�ri-
ga myndigheterna i de avtalsslutande
parterna ska meddela varandra om
de v�sentliga �ndringar som gjorts
r�rande den skattelagstiftning och de
�tg�rder f�r att inh�mta upplysningar
som omfattas av detta avtal.

Article 4

Definitions

1. For the purposes of this Agree-

ment, unless otherwise defined:

(a) the term Contracting Party

means the Kingdom of the Nether-
lands in respect of Aruba or the
Kingdom of Sweden as the context
requires;

(b) the term Aruba means that

part of the Kingdom of the Nether-
lands that is situated in the Carib-
bean area and consisting of the
Island of Aruba;

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;

(d) the term competent authority

means

(i) in the case of Aruba, the Minis-

ter of Finance and Economic Affairs
or his authorised representative;

Artikel 4

Definitioner

1. Om inte annat anges, har vid

tilll�mpningen av detta avtal f�ljan-
de uttryck nedan angiven betydelse:

a) avtalsslutande part avser

Konungariket Nederl�nderna s�vitt
avser Aruba eller Konungariket
Sverige beroende p� sammanhanget,

b) Aruba avser den del av

Konungariket Nederl�nderna som �r
bel�gen i Karibien och best�r av �n
Aruba,

c) Sverige avser Konungariket

Sverige och innefattar, n�r uttrycket
anv�nds i geografisk betydelse,
Sveriges territorium, Sveriges terri-
torialvatten och andra havsomr�den
�ver vilka Sverige, i �verensst�m-
melse med folkr�ttens regler, ut�var
suver�na r�ttigheter eller jurisdik-
tion,

d) beh�rig myndighet avser

1) i fr�ga om Aruba, finans- och

ekonomiministern eller dennes be-
fullm�ktigade ombud;

SFS 2009:1287

(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;

(e) the term person includes an

individual, a company and any other
body of persons;

(f) the term company means any

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

(g) the term publicly traded com-

pany means any company whose
principal class of shares is listed 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
shares is not implicitly or explicitly
restricted to a limited group of inves-
tors;

(h) the term principal class of

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

(i) the term recognised stock ex-

change means any stock exchange
agreed upon by the competent autho-
rities of the Contracting Parties;

(j) the term collective investment

fund or scheme means any pooled
investment vehicle, irrespective of
legal form. The term public collec-
tive investment fund or scheme
means any collective investment
fund or scheme provided the units,
shares or other interests in the fund
or scheme can be readily purchased,
sold or redeemed by the public.
Units, shares or other interests in the
fund or scheme can be readily
purchased, sold or redeemed by the
public if the purchase, sale or
redemption is not implicitly or expli-
citly restricted to a limited group of
investors;

2) i fr�ga om Sverige, finansmi-

nistern, dennes befullm�ktigade om-
bud eller den myndighet �t vilken
uppdras att vara beh�rig myndighet
vid tilll�mpningen av detta avtal,

e) person inbegriper fysisk per-

son, bolag och annan personsam-
manslutning,

f) bolag avser juridisk person

eller annan som vid beskattningen
behandlas s�som juridisk person,

g) bolag vars aktier �r f�rem�l

f�r allm�n oms�ttning avser ett
bolag vars viktigaste aktieslag �r no-
terat p� en erk�nd aktieb�rs under
f�ruts�ttning att dess noterade aktier
fritt kan k�pas eller s�ljas av allm�n-
heten. Aktier kan k�pas eller s�ljas
av allm�nheten om k�p eller f�r-
s�ljning av aktier inte underf�rst�tt
eller uttryckligen begr�nsats till en
avgr�nsad krets av investerare,

h) viktigaste aktieslag avser det

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

i) erk�nd aktieb�rs avser s�dan

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

j) kollektiv investeringsfond eller

kollektivt investeringssystem avser
alla �taganden f�r kollektiva investe-
ringar oavsett juridisk form. Publik
kollektiv investeringsfond eller pu-
blikt kollektivt investeringssystem
avser varje kollektiv investerings-
fond eller kollektivt investerings-
system vars andelar, aktier eller an-
dra r�ttigheter fritt kan k�pas, s�ljas
eller l�sas in av allm�nheten. Ande-
lar, aktier eller andra r�ttigheter i
fonden eller systemet kan fritt k�pas,
s�ljas eller l�sas in av allm�nheten
om k�p, f�rs�ljning eller inl�sen inte
underf�rst�tt eller uttryckligen be-
gr�nsats till en avgr�nsad krets av in-
vesterare,

SFS 2009:1287

(k) the term tax means any tax to

which this Agreement applies;

(l) the term Applicant Party

means the Contracting Party reques-
ting information;

(m) the term Requested Party

means the Contracting Party re-
quested to provide information;

(n) the term information gathe-

ring measures means laws and ad-
ministrative or judicial procedures
that enable a Contracting Party to ob-
tain and provide the requested infor-
mation;

(o) the term information means

any fact, statement or record in any
form whatever;

(p) the term criminal laws

means all criminal laws designated
as such under domestic law irrespec-
tive of whether contained in the tax
laws, the criminal code or other sta-
tutes;

(q) the term criminal tax matters

means tax matters involving intentio-
nal conduct which is liable to prose-
cution under the criminal laws of the
Applicant Party.

k) skatt avser varje skatt som

omfattas av detta avtal,

l) anmodande part avser den av-

talsslutande part som beg�r upplys-
ningar,

m) anmodad part avser den av-

talsslutande part som har anmodats
att l�mna upplysningar,

n) �tg�rder f�r att inh�mta upp-

lysningar avser lagstiftning och ad-
ministrativa �tg�rder eller domstols-
�tg�rder vilka m�jligg�r f�r en av-
talsslutande part att inh�mta och
l�mna beg�rda upplysningar,

o) upplysningar avser varje fak-

tauppgift, meddelande, handling
eller annan dokumentation oavsett
form,

p) strafflagstiftning avser all

strafflagstiftning som ben�mns som
s�dan i intern lagstiftning oberoende
av om den �terfinns i skattelagstift-
ningen, strafflagstiftningen eller
andra f�rfattningar,

q) skattebrotts�renden avser

skatte�renden som omfattar upps�t-
ligt handlande, vilket enligt straff-
lagstiftningen i den anmodande par-
ten kan bli f�rem�l f�r �tal.

2. As regards the application of

this Agreement at any time by a
Contracting 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.

2. D� en avtalsslutande part till-

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

SFS 2009:1287

Article 5

Exchange of information upon
request

1. The competent authority of the

Requested Party shall provide upon
request information for the purposes
referred to in Article 1. Such infor-
mation shall be exchanged without
regard to whether the conduct being
investigated would constitute a
crime under the laws of the Re-
quested Party if such conduct occur-
red in the Requested Party.

Artikel 5

Utbyte av upplysningar p� beg�ran

1. Den beh�riga myndigheten i

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

2. If the information in the posses-

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

2. Om de upplysningar som �r till-

g�ngliga f�r den beh�riga myndighe-
ten i den anmodade parten inte r�ck-
er till f�r att tillm�tesg� en beg�ran
om upplysningar, ska den anmodade
parten utan hinder av att den anmo-
dade parten kanske inte har behov av
upplysningarna f�r sina egna be-
skattnings�ndam�l vidta alla rele-
vanta �tg�rder f�r att inh�mta och
l�mna de beg�rda upplysningarna.

3. If specifically requested by the

competent authority of an Applicant
Party, the competent authority of the
Requested Party shall provide infor-
mation under this Article, to the ex-
tent allowable under its domestic
laws, in the form of depositions of
witnesses and authenticated copies
of original records.

4. Each Contracting Party shall

ensure that its competent authority
for the purposes specified in
Article 1 of this Agreement, has the
authority to obtain and provide upon
request:

(a) information held by banks,

other financial institutions, and any
person acting in an agency or fiduci-
ary capacity including nominees and
trustees;

3. Om den beh�riga myndigheten

i en anmodande part s�rskilt beg�r
det, ska den beh�riga myndigheten i
den anmodade parten i den ut-
str�ckning som detta �r till�tet enligt
dess interna lagstiftning l�mna
upplysningar enligt denna artikel i
form av upptagande av vittnesber�t-
telser och bestyrkta kopior av hand-
lingar.

4. Vardera avtalsslutande parten

ska s�kerst�lla att den har befogen-
het att genom sin beh�riga myndig-
het p� beg�ran och f�r de �ndam�l
som anges i artikel 1 i detta avtal, in-
h�mta och l�mna:

a) upplysningar som innehas av

banker, andra finansiella institutio-
ner och annan person som agerar i
egenskap av representant eller f�r-
valtare, d�ri inbegripet ombud och
trustf�rvaltare,

SFS 2009:1287

(b) information regarding the ow-

nership of companies, partnerships,
trusts, foundations, Anstalten and
other persons, including, within the
constraints of Article 2, ownership
information on all such persons in an
ownership chain; in the case of
trusts, information on settlors,
trustees, beneficiaries and protec-
tors; and in the case of foundations,
information on founders, members
of the foundation council and benefi-
ciaries. Further, this Agreement does
not create an obligation on the
Contracting Parties to obtain or pro-
vide ownership information with re-
spect to publicly traded companies
or public collective investment funds
or schemes unless such information
can be obtained without giving rise
to disproportionate difficulties.

5. The competent authority of the

Applicant Party shall provide the fol-
lowing information to the competent
authority of the Requested Party
when making a request for informa-
tion under this Agreement to demon-
strate the foreseeable relevance of
the information to the request:

(a) the identity of the person under

examination or investigation;

(b) a statement of the information

sought including its nature and the
form in which the Applicant Party
wishes to receive the information
from the Requested Party;

information is sought;

(d) the grounds for believing that

the information requested is held in
the Requested Party or is in the pos-
session or control of a person within
the jurisdiction of the Requested
Party;

b) upplysningar om �garf�rh�llan-

dena i bolag, handelsbolag, truster,
stiftelser, Anstalten och andra per-
soner, d�ri inbegripet med de be-
gr�nsningar som f�ljer av artikel 2
upplysningar om �garf�rh�llandena
r�rande alla s�dana personer i en
�garkedja; i fr�ga om truster, upplys-
ningar om stiftare, f�rvaltare, f�r-
m�nstagare och protectors; i fr�ga
om stiftelser, upplysningar om stif-
tare, ledam�ter i styrelsen och desti-
nat�rer. Detta avtal medf�r inte skyl-
dighet f�r de avtalsslutande parterna
att inh�mta eller l�mna upplysningar
om �garf�rh�llanden i bolag vars
aktier �r f�rem�l f�r allm�n oms�tt-
ning eller i publika kollektiva inves-
teringsfonder eller publika kollektiva
investeringssystem, s�vida inte s�da-
na upplysningar kan inh�mtas utan
att det medf�r oproportionerligt stora
sv�righeter.

5. Vid beg�ran om upplysningar

enligt detta avtal ska den beh�riga
myndigheten i den anmodande par-
ten till den beh�riga myndigheten i
den anmodade parten l�mna f�ljande
upplysningar, f�r att visa att de efter-
fr�gade upplysningarna kan antas
vara relevanta:

a) identiteten p� den person som

�r f�rem�l f�r utredning eller under-
s�kning,

b) uppgift om de beg�rda upplys-

ningarna, inbegripet deras n�rmare
beskaffenhet och i vilken form som
den anmodande parten �nskar att f�
upplysningarna fr�n den anmodade
parten,

c) det beskattnings�ndam�l f�r

vilket upplysningarna efterfr�gas,

d) sk�len f�r att anta att de beg�r-

da upplysningarna finns i den anmo-
dade parten eller innehas eller kon-
trolleras av person inom den anmo-
dade partens jurisdiktion,

SFS 2009:1287

(e) to the extent known, the name

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

(f) a statement that the request is

in conformity with the law and admi-
nistrative practices of the Applicant
Party, that if the requested informa-
tion was within the jurisdiction of
the Applicant Party then the compe-
tent authority of the Applicant Party
would be able to obtain the informa-
tion under the laws of the Applicant
Party or in the normal course of ad-
ministrative practice and that the in-
formation request is in conformity
with this Agreement;

(g) a statement that the Applicant

Party has pursued all means
available in its own territory to ob-
tain the information, except those
that would give rise to disproportio-
nate difficulties.

6. The competent authority of the

Requested Party shall forward the re-
quested information as promptly as
possible to the Applicant Party. To
ensure a prompt response, the com-
petent authority of the Requested
Party shall:

(a) confirm receipt of a request in

writing to the competent authority of
the Applicant Party and shall notify
the competent authority of the Appli-
cant Party of deficiencies in the re-
quest, if any, within 60 days of the
receipt of the request; and

e) s�vitt det �r k�nt, namn och

adress p� person som kan antas
inneha de beg�rda upplysningarna,

f) uppgift om att beg�ran �r i �ver-

ensst�mmelse med lagstiftning och
administrativ praxis i den anmo-
dande parten och att den beh�riga
myndigheten i den anmodande par-
ten om de beg�rda upplysningarna
fanns inom denna parts jurisdiktion
skulle kunna inh�mta upplysning-
arna enligt lagstiftning eller vederta-
gen administrativ praxis i den anmo-
dande parten samt att beg�ran �r i
�verensst�mmelse med detta avtal,

g) uppgift om att den anmodande

parten har vidtagit alla �tg�rder f�r
att inh�mta upplysningarna som st�r
till dess f�rfogande inom dess eget
territorium, utom s�dana �tg�rder
som skulle medf�ra oproportioner-
ligt stora sv�righeter.

6. Den beh�riga myndigheten i

den anmodade parten ska snarast
m�jligt l�mna de beg�rda upplys-
ningarna till den anmodande parten.
F�r att tillgodose ett skyndsamt svar
ska den beh�riga myndigheten i den
anmodade parten:

a) till den beh�riga myndigheten i

den anmodande parten skriftligen
bekr�fta mottagandet av beg�ran och
inom 60 dagar efter mottagandet un-
derr�tta den beh�riga myndigheten i
den anmodande parten om eventu-
ella brister i beg�ran, och

(b) if the competent authority of

the Requested Party has been unable
to obtain and provide the information
within 90 days of receipt of the re-
quest, including if it encounters ob-
stacles in furnishing the information
or it refuses to furnish the informa-
tion, it shall immediately inform the
Applicant Party, explaining the rea-
son for its inability, the nature of the
obstacles or the reasons for its refusal.

b) om den beh�riga myndigheten i

den anmodade parten inte har kunnat
inh�mta och l�mna de beg�rda upp-
lysningarna inom 90 dagar fr�n det
att beg�ran togs emot, d�ri inbegri-
pet om det f�religger f�rhinder att
tillhandah�lla upplysningarna eller
om den beh�riga myndigheten v�g-
rar att l�mna upplysningarna, ska
den omedelbart underr�tta den an-
modande parten om detta och ange

SFS 2009:1287

sk�len f�r att den inte kunnat inh�m-
ta och tillhandah�lla upplysningarna,
vilka hinder som f�religger eller sk�-
len f�r dess v�gran.

Article 6

Spontaneous exchange of
information

The Contracting Parties may for-

ward to each other, without prior re-
quest, information of which they
have knowledge.

Artikel 6

Spontant informationsutbyte

De avtalsslutande parterna f�r,

utan tidigare beg�ran, l�mna upplys-
ningar som de har k�nnedom om.

Article 7

Tax examinations abroad

1. A Contracting Party may allow

representatives of the competent au-
thority of the other Contracting Party
to enter the territory of the first-men-
tioned Party to interview individuals
and examine records with the written
consent of the persons concerned.
The competent authority of the
second-mentioned Party shall notify
the competent authority of the first-
mentioned Party of the time and
place of the meeting with the indivi-
duals concerned.

Artikel 7

Utomlands utf�rda skatte-
utredningar

1. En avtalsslutande part f�r till-

l�ta att f�retr�dare f�r den beh�riga
myndigheten i den andra avtalsslu-
tande parten n�rvarar i den f�rst-
n�mnda parten f�r att h�ra fysiska
personer och granska handlingar
efter skriftligt medgivande av de be-
r�rda personerna. Den beh�riga
myndigheten i den sistn�mnda par-
ten ska meddela den beh�riga myn-
digheten i den f�rstn�mnda parten
om tid och plats f�r m�tet med dessa
personer.

2. At the request of the competent

authority of one of the Contracting
Parties, the competent authority of
the other Contracting Party may
allow representatives of the compe-
tent authority of the first-mentioned
Party to be present at the appropriate
part of a tax examination in the
second-mentioned Party.

2. P� beg�ran av den beh�riga

myndigheten i en av de avtalsslu-
tande parterna f�r den beh�riga myn-
digheten i den andra avtalsslutande
parten till�ta att f�retr�dare f�r den
beh�riga myndigheten i den f�rst-
n�mnda parten �r n�rvarande vid
skatteutredning i den sistn�mnda
parten till den del detta anses l�mp-
ligt.

3. If the request referred to in pa-

ragraph 2 is acceded to, the compe-
tent authority of the Contracting
Party conducting the examination
shall, as soon as possible, notify the
competent authority of the other
Party about the time and place of the
examination, the authority or official
designated to carry out the examina-
tion and the procedures and condi-

3. Bifalls en beg�ran enligt

punkt 2 ska den beh�riga myndig-
heten i den avtalsslutande part som
utf�r utredningen snarast m�jligt un-
derr�tta den beh�riga myndigheten i
den andra parten om tid och plats f�r
utredningen, om den myndighet eller
person som bemyndigats att utf�ra
utredningen samt om de f�rfaranden
och villkor som den f�rstn�mnda

SFS 2009:1287

tions required by the first-mentioned
Party for the conduct of the examina-
tion. All decisions with respect to the
conduct of the tax examination shall
be made by the Party conducting the
examination.

parten fastst�llt f�r utf�randet av ut-
redningen. Alla beslut betr�ffande
utf�randet av utredningen ska fattas
av den part som utf�r utredningen.

Article 8

Possibility of declining a request

1. The Requested Party shall not

be required to obtain or provide in-
formation that the Applicant Party
would not be able to obtain under its
own laws for purposes of the admi-
nistration or enforcement of its own
tax laws. The competent authority of
the Requested Party may decline to
assist where the request is not made
in conformity with this Agreement.

Artikel 8

M�jlighet att avsl� en beg�ran

1. Den anmodade parten har inte

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

2. The provisions of this Agree-

ment shall not impose on a Contrac-
ting Party the obligation to supply
information which would disclose
any trade, business, industrial, com-
mercial or professional secret or
trade process. Notwithstanding the
foregoing, information of the type
referred to in paragraph 4 of Article
5 shall not be treated as such a secret
or trade process merely because it
meets the criteria in that paragraph.

2. Best�mmelserna i detta avtal

ska inte medf�ra skyldighet f�r en
avtalsslutande part att l�mna upplys-
ningar som skulle r�ja handels-,
aff�rs-, industri- eller yrkeshemlig-
het eller kommersiell hemlighet eller
i n�ringsverksamhet nyttjat f�rfa-
ringss�tt. Utan hinder av detta, ska
upplysningar som avses i artikel 5
punkt 4 inte anses som s�dana hem-
ligheter eller s�dant f�rfaringss�tt
endast p� grund av att de uppfyller
villkoren i n�mnda punkt.

3. The provisions of this Agree-

ment shall not impose on a Contrac-
ting Party the obligation to obtain or
provide information, which would
reveal confidential communications
between a client and an attorney, so-
licitor or other admitted legal repre-
sentative where such communica-
tions are:

(a) produced for the purposes of

seeking or providing legal advice; or

(b) produced for the purposes of

use in existing or contemplated legal
proceedings.

3. Best�mmelserna i detta avtal

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

a) f�revarit i syfte att s�ka eller

l�mna juridisk r�dgivning, eller

b) f�revarit i syfte att anv�ndas

under p�g�ende eller f�rest�ende
r�ttsliga f�rfaranden.

SFS 2009:1287

4. The Requested Party may de-

cline a request for information if the
disclosure of the information would
be contrary to public policy (ordre
public).

4. Den anmodade parten f�r avsl�

en beg�ran om upplysningar om
l�mnandet av upplysningarna skulle
strida mot allm�nna h�nsyn (ordre
public).

5. A request for information shall

not be refused on the ground that the
tax claim giving rise to the request is
disputed by the taxpayer.

5. En beg�ran om upplysningar

ska inte avsl�s p� grund av att den
skattefordran som f�ranleder beg�-
ran har bestridits av den skattskyl-
dige.

6. The Requested Party may de-

cline a request for information if the
information is requested by the App-
licant Party to administer or enforce
a provision of the tax law of the
Applicant Party, or any requirement
connected therewith, which discri-
minates against a national of the Re-
quested Party as compared with a na-
tional of the Applicant Party in the
same circumstances.

6. Den anmodade parten f�r avsl�

en beg�ran om upplysningar om den
anmodande parten har beg�rt upplys-
ningarna f�r till�mpning eller verk-
st�llighet av en best�mmelse i den
anmodande partens skattelagstift-
ning, eller d�rmed sammanh�ngande
krav, som under samma f�rh�llanden
diskriminerar en medborgare i den
anmodade parten i f�rh�llande till en
medborgare i den anmodande parten.

Article 9

Confidentiality

Any information received by a

Contracting Party under this Agree-
ment shall be treated as confidential
in the same manner as information
obtained under the domestic laws of
that Party and may be disclosed only
to persons or authorities (including
courts and administrative bodies) in
the jurisdiction of the Contracting
Party concerned with the assessment
or collection of, the enforcement or
prosecution in respect of, or the de-
termination of appeals in relation to,
the taxes covered by this Agreement.
Such persons or authorities shall use
such information only for such pur-
poses. They may disclose the infor-
mation in public court proceedings
or in judicial decisions. The informa-
tion may not be disclosed to any
other person or entity or authority or
any other jurisdiction without the
express written consent of the com-
petent authority of the Requested
Party.

Artikel 9

Sekretess

Alla upplysningar som tas emot av

en avtalsslutande part med st�d av
detta avtal ska h�llas hemliga p�
samma s�tt som upplysningar som
inh�mtats med st�d av den interna
lagstiftningen i denna part och f�r
yppas endast f�r personer eller myn-
digheter (d�ri inbegripet domstolar
och f�rvaltningsorgan) inom den av-
talsslutande partens jurisdiktion som
har befattning med taxering eller
uppb�rd av, exekutiva �tg�rder eller
�tal, eller handl�ggning av �verkla-
gande, avseende de skatter som om-
fattas av detta avtal. S�dana personer
eller myndigheter ska anv�nda dessa
upplysningar endast f�r s�dana �nda-
m�l. De f�r yppa upplysningarna vid
offentliga domstolsf�rhandlingar
eller i domstolsavg�randen. Upplys-
ningarna f�r inte yppas f�r annan
person, institution eller myndighet
eller f�r annan jurisdiktion utan ut-
tryckligt skriftligt medgivande av
den beh�riga myndigheten i den an-
modade parten.

SFS 2009:1287

Article 10

Costs

Unless the competent authorities

of the Contracting Parties otherwise
agree, ordinary costs incurred in pro-
viding assistance shall be borne by
the Requested Party, and extraordi-
nary costs incurred in providing
assistance (including reasonable
costs of engaging external advisors
in connection with litigation or oth-
erwise) shall be borne by the Appli-
cant Party. At the request of either
Contracting Party, the competent
authorities shall consult as necessary
with regard to this Article, and in
particular the competent authority of
the Requested Party shall consult
with the competent authority of the
Applicant Party in advance if the
costs of providing information with
respect to a specific request are
expected to be significant.

Artikel 10

Kostnader

S�vida inte de avtalsslutande par-

ternas beh�riga myndigheter kom-
mer �verens om n�got annat ska den
anmodade parten svara f�r sedvan-
liga kostnader f�r handr�ckning och
den anmodande parten f�r kostnader
f�r handr�ckning som inte kan anses
som sedvanliga (d�ri inbegripet kost-
nader f�r att anlita utomst�ende r�d-
givare i samband med process eller
f�r annat �ndam�l). P� beg�ran av en
av de avtalsslutande parterna ska de
beh�riga myndigheterna �verl�gga i
fr�ga om denna artikel och s�rskilt
ska den beh�riga myndigheten i den
anmodade parten i f�rv�g �verl�gga
med den beh�riga myndigheten i den
anmodande parten om kostnaderna
f�r att l�mna upplysningar med
anledning av en beg�ran f�rv�ntas
bli h�ga.

Article 11

Implementation legislation

The Contracting Parties shall en-

act any legislation necessary to com-
ply with, and give effect to, the terms
of this Agreement.

Artikel 11

Lagstiftning om inf�rlivande

De avtalsslutande parterna ska

anta s�dan lagstiftning som �r n�d-
v�ndig f�r att uppfylla och ge verkan
�t villkoren i detta avtal.

Article 12

Mutual agreement procedure

1. The competent authorities of

the Contracting Parties shall jointly
endeavour to resolve any difficulties
or doubts arising as to the interpreta-
tion or application of this Agree-
ment.

2. In addition to the endeavours

referred to in paragraph 1, the com-
petent authorities of the Contracting
Parties may mutually determine the
procedures to be used under Articles
5, 6 and 7.

Artikel 12

F�rfarandet vid �msesidig
�verenskommelse

1. De avtalsslutande parternas be-

h�riga myndigheter ska gemensamt
s�ka l�sa sv�righeter eller tvivelsm�l
som uppkommer i fr�ga om tolk-
ningen eller till�mpningen av avtalet.

2. De avtalsslutande parternas be-

h�riga myndigheter f�r, ut�ver vad
som framg�r av punkt 1, gemensamt
fastst�lla de f�rfaranden som ska till-
l�mpas i enlighet med artiklarna 5, 6
och 7.

SFS 2009:1287

3. The competent authorities of

the Contracting Parties may commu-
nicate with each other directly for
the purposes of this Article.

3. De avtalsslutande parternas be-

h�riga myndigheter f�r tr�da i direkt
f�rbindelse med varandra vid till-
l�mpningen av denna artikel.

Article 13

Entry into force

1. Each of the Contracting Parties

shall notify the other in writing of
the completion of the internal proce-
dures required by its law for the en-
try into force of this Agreement.

Artikel 13

Ikrafttr�dande

1. De avtalsslutande parterna ska

skriftligen underr�tta varandra n�r de
nationella �tg�rder vidtagits av re-
spektive avtalsslutande part som
kr�vs f�r att detta avtal ska tr�da i
kraft.

2. The Agreement shall enter into

force on the thirtieth day after the re-
ceipt of the later of these notifica-
tions and shall thereupon have effect
as from that date. The provisions of
this Agreement shall apply for any
taxable periods, which could still be
investigated at the moment of the in-
formation request, according to the
laws of the Applicant Party.

2. Avtalet tr�der i kraft den tretti-

onde dagen efter det att den sista av
dessa underr�ttelser har tagits emot
och ska till�mpas fr�n och med den
dagen. Best�mmelserna i detta avtal
ska till�mpas p� varje beskattnings-
period som fortfarande kan utredas
enligt den anmodande partens lag-
stiftning vid tidpunkten f�r beg�ran
om upplysningar.

Article 14

Termination

1. This Agreement shall remain in

force until terminated by a Contrac-
ting Party. Either Contracting Party
may terminate the Agreement,
through diplomatic channels, by
giving written notice of termination
to the other Contracting Party at least
six months before the end of any
calendar year.

Artikel 14

Upph�rande

1. Detta avtal f�rblir i kraft till

dess att det s�gs upp av en avtals-
slutande part. Vardera avtalsslutande
parten kan p� diplomatisk v�g skrift-
ligen s�ga upp avtalet genom under-
r�ttelse h�rom till den andra avtals-
slutande parten minst sex m�nader
f�re utg�ngen av n�got kalender�r.

2. In such event, the Agreement

shall cease to have effect from the
first day of January of the calendar
year next following the end of the six
month period.

3. Notwithstanding any termina-

tion of this Agreement, the Contrac-
ting Parties shall remain bound by
the provisions of

Article

9 with

respect to any information obtained
under this Agreement.

2. I h�ndelse av s�dan upps�gning

upph�r avtalet att till�mpas fr�n och
med den 1 januari det kalender�r
som f�ljer n�rmast efter utg�ngen av
sexm�nadersperioden.

3. Utan hinder av upps�gning av

avtalet ska de avtalsslutande parterna
vara fortsatt bundna av best�mmel-
serna i artikel 9 i fr�ga om upplys-
ningar som erh�llits med st�d av
detta avtal.

SFS 2009:1287

In witness whereof the undersig-

ned, being duly authorised thereto,
have signed this Agreement.

Till bekr�ftelse h�rav har under-

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

Done at Paris this 10

th day of

September 2009, in duplicate in the
English language.

Som skedde i Paris den

10 september 2009 i tv� exemplar p�
engelska spr�ket.

For the Kingdom of Sweden

Per Holmstr�m

For the Kingdom of the Netherlands
in respect of Aruba

Nilo J.J. Swaen

F�r Konungariket Sverige

Per Holmstr�m

F�r Konungariket Nederl�nderna
s�vitt avser Aruba

Nilo J.J. Swaen

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

Edita V�stra Aros, V�ster�s 2009

;

Tjänster

Utbildningar

Juridisk rådgivning

SFS 2009:1287 Lag om avtal mellan Sverige och Nederländerna såvitt avser Aruba om utbyte av upplysningar avseende skatter

Om Lagboken.se