SFS 2013:1126 Lag om avtal mellan Sverige och Belize om utbyte av upplysningar i skatteärenden

Källa Regeringskansliets rättsdatabaser m.fl.

<div><style type="text/css">             </style> <div id="page1-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 1 Svensk f�rfattningssamling Lag om avtal mellan Sverige och Belize om utbyte av upplysningar i skatte�renden; utf�rdad den 12 december 2013. Enligt riksdagens beslut 1 f�reskrivs f�ljande. Det avtal om utbyte av upplysningar i skatte�renden som Sveriges regering och Belizes regering undertecknade den 15 september 2010 ska g�lla som lag h�r i landet. Avtalet �r avfattat p� engelska och framg�r av bilaga till denna lag. 1. Denna lag tr�der i kraft den dag regeringen best�mmer. 2. Denna lag ska till�mpas f�r beskattnings�r som b�rjar den dag d� lagen tr�der i kraft eller senare eller, om beskattnings�r saknas, p� skatt som tas ut den dag d� lagen tr�der i kraft eller senare. I �renden som utg�r skattebrotts- �renden enligt avtalet ska lagen dock till�mpas fr�n och med ikrafttr�dandet. P� regeringens v�gnar FREDRIK REINFELDT PETER NORMAN (Finansdepartementet) 1 Prop. 2013/14:11, bet. 2013/14:SkU7, rskr. 2013/14:65. SFS 2013:1126 Utkom fr�n trycket den 27 december 2013 </div> <div id="page2-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 2 SFS 2013:1126 Bilaga (�vers�ttning) AGREEMENT BETWEEN THE GOVERN- MENT OF SWEDEN AND THE GOVERN- MENT OF BELIZE FOR THE EXCHANGE OF INFORMATION RELATING TO TAX MATTERS The Government of Sweden and the Gov- ernment of Belize, desiring to conclude an Agreement for the exchange of information re- lating to tax matters, have agreed as follows: Article 1 Object and scope of the Agreement 1. The competent authorities of the Contrac- ting Parties shall provide assistance through exchange of information that is foreseeably re- levant to the administration and enforcement of the domestic laws of the Contracting Parties concerning taxes covered by this Agreement. Such information shall include information that is foreseeably relevant to the determina- tion, assessment and collection of such taxes, the recovery and enforcement of tax claims, or the investigation or prosecution of tax matters. Information shall be exchanged in accordance with the provisions of this Agreement and shall be treated as confidential in the manner provi- ded in Article 8. The rights and safeguards se- cured to persons by the laws or administrative practice of the requested Party remain applica- ble to the extent that they do not unduly pre- vent or delay effective exchange of informa- tion. 2. This Agreement shall not affect the appli- cation in the Contracting Parties of the rules on mutual legal assistance in criminal matters. Article 2 Jurisdiction A requested Party is not obligated to provide information which is neither held by its autho- AVTAL MELLAN SVERIGES REGERING OCH BELIZES REGERING OM UTBYTE AV UPPLYSNINGAR I SKATTE�RENDEN Sveriges regering och Belizes regering, som �nskar ing� ett avtal om utbyte av upplysningar i skatte�renden, har kommit �verens om f�l- jande: Artikel 1 Avtalets syfte och till�mpningsomr�de 1. De beh�riga myndigheterna i de avtals- slutande parterna ska bitr�da varandra med handr�ckning genom utbyte av upplysningar som kan antas vara relevanta vid administra- tion och verkst�llighet av de avtalsslutande parternas interna lagstiftning avseende skatter som omfattas av detta avtal. S�dana upplys- ningar inbegriper upplysningar som kan antas vara relevanta f�r fastst�llande, beskattning och uppb�rd av s�dana skatter, f�r indrivning och andra exekutiva �tg�rder betr�ffande skat- tefordringar eller f�r utredning eller �tal i skat- te�renden. Upplysningarna ska utbytas i enlig- het med best�mmelserna i detta avtal och ska h�llas hemliga p� s�tt som anges i artikel 8. De r�ttigheter som tillkommer personer enligt den anmodade partens lagstiftning eller administra- tiva praxis f�rblir till�mpliga i den utstr�ckning de inte otillb�rligt hindrar eller f�rdr�jer ett effektivt utbyte av upplysningar. 2. Detta avtal ska inte p�verka till�mpningen i de avtalsslutande parterna av best�mmelserna om �msesidig r�ttslig hj�lp i brottm�l. Artikel 2 Jurisdiktion Den anmodade parten �r inte skyldig att l�mna upplysningar som varken innehas av </div> <div id="page3-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 3 SFS 2013:1126 rities nor in the possession or control of per- sons who are within its territorial jurisdiction. Article 3 Taxes covered 1. The taxes which are the subject of this Agreement are taxes of every kind and descrip- tion imposed in the Contracting Parties. 2. This Agreement shall also apply to any identical or substantially similar taxes imposed after the date of signature of the Agreement in addition to or in place of the existing taxes. The competent authorities of the Contracting Par- ties shall notify each other of any substantial changes to the taxation and related information gathering measures covered by the Agreement. Article 4 Definitions 1. For the purposes of this Agreement, unless otherwise defined: a) the term Belize means the land and sea areas as defined in Schedule 1 to the Belize Constitution, including the territorial waters and any other area in the sea and in the air within which Belize, in accordance with inter- national law, exercises sovereign rights or its jurisdiction; b) the term Sweden means the Kingdom of Sweden and, when used in a geographical sense, includes the national territory, the terri- torial sea of Sweden as well as other maritime areas over which Sweden in accordance with international law exercises sovereign rights or jurisdiction; c) the term Contracting Party means Sweden or Belize as the context requires; d) the term competent authority means: (i) in Belize, the Minister of Finance or his authorised representative; dess myndigheter eller innehas eller kontrolle- ras av personer inom dess jurisdiktion. Artikel 3 Skatter som omfattas 1. De skatter som omfattas av detta avtal �r skatter av varje slag och beskaffenhet som tas ut i de avtalsslutande parterna. 2. Detta avtal till�mpas �ven p� skatter av samma eller i huvudsak likartat slag som efter undertecknandet av avtalet tas ut vid sidan av eller i st�llet f�r de f�r n�rvarande utg�ende skatterna. De beh�riga myndigheterna i de av- talsslutande parterna ska meddela varandra om de v�sentliga �ndringar som gjorts r�rande den skattelagstiftning och de �tg�rder f�r att in- h�mta upplysningar som omfattas av avtalet. Artikel 4 Definitioner 1. Om inte annat anges, har vid till�mp- ningen av detta avtal f�ljande uttryck nedan angiven betydelse: a) Belize avser land- och havsomr�den de- finierade i Schema 1 i Belizes konstitution, och innefattar territorialhavet och varje annat om- r�de i havet eller i luften inom vilket Belize, i �verensst�mmelse med folkr�ttens regler, ut- �var suver�na r�ttigheter eller jurisdiktion, b) Sverige avser Konungariket Sverige och innefattar, n�r uttrycket anv�nds i geogra- fisk betydelse, Sveriges territorium, Sveriges territorialhav och andra havsomr�den �ver vilka Sverige, i �verensst�mmelse med folk- r�ttens regler, ut�var suver�na r�ttigheter eller jurisdiktion, c) avtalsslutande part avser Sverige eller Belize beroende p� sammanhanget, d) beh�rig myndighet avser 1) i Belize, finansministern eller dennes befullm�ktigade ombud, </div> <div id="page4-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 4 SFS 2013:1126 (ii) in Sweden, the Minister of Finance, his authorised representative or the authority which is designated as a competent authority for the purposes of this Agreement; e) the term person includes an individual, a company and any other body of persons; f) the term company means any body cor- porate or any entity that is treated as a body corporate for tax purposes; g) the term publicly traded company me- ans any company whose principal class of sha- res 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 ma- jority of the voting power and value of the company; i) the term recognised stock exchange me- ans any stock exchange agreed upon by the competent authorities of the Contracting Par- ties; j) the term collective investment fund or scheme means any pooled investment vehicle, irrespective of legal form. The term public collective investment fund or scheme means any collective investment fund or scheme pro- vided the units, shares or other interests in the fund or scheme can be readily purchased, sold or redeemed by the public. Units, shares or other interests in the fund or scheme can be readily purchased, sold or redeemed by the public if the purchase, sale or redemption is not implicitly or explicitly restricted to a limi- ted group of investors; k) the term tax means any tax to which the Agreement applies; l) the term applicant Party means the Con- tracting Party requesting information; 2) i Sverige, finansministern, dennes befull- m�ktigade ombud eller den myndighet �t vil- ken uppdras att vara beh�rig myndighet vid till�mpningen av detta avtal, e) person inbegriper fysisk person, bolag och annan personsammanslutning, f) bolag avser juridisk person eller annan som vid beskattningen behandlas s�som juri- disk person, g) bolag vars aktier �r f�rem�l f�r allm�n oms�ttning avser ett bolag vars viktigaste ak- tieslag �r noterat p� en erk�nd aktieb�rs under f�ruts�ttning att dess noterade aktier fritt kan k�pas eller s�ljas av allm�nheten. Aktier kan k�pas eller s�ljas av allm�nheten om k�p el- ler f�rs�ljning av aktier inte underf�rst�tt eller uttryckligen begr�nsats till en avgr�nsad krets av investerare, h) viktigaste aktieslag avser det eller de aktieslag som representerar majoriteten av r�s- terna i och v�rdet av bolaget, i) erk�nd aktieb�rs avser s�dan b�rs som de beh�riga myndigheterna i de avtalsslutande parterna kommit �verens om, j) kollektiv investeringsfond eller kollektivt investeringssystem avser alla �taganden f�r kollektiva investeringar oavsett juridisk form. Publik kollektiv investeringsfond eller publikt kollektivt investeringssystem avser varje kol- lektiv investeringsfond eller kollektivt investe- ringssystem vars andelar, aktier eller andra r�t- tigheter fritt kan k�pas, s�ljas eller l�sas in av allm�nheten. Andelar, aktier eller andra r�ttig- heter i fonden eller systemet kan fritt k�pas, s�ljas eller l�sas in av allm�nheten om k�p, f�rs�ljning eller inl�sen inte underf�rst�tt eller uttryckligen begr�nsats till en avgr�nsad krets av investerare, k) skatt avser varje skatt som omfattas av detta avtal, l) anmodande part avser den avtalsslu- tande part som beg�r upplysningar, </div> <div id="page5-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 5 SFS 2013:1126 m) the term requested Party means the Contracting Party requested to provide infor- mation; n) the term information gathering measu- res means laws and administrative or judicial procedures that enable a Contracting Party to obtain and provide the requested information; o) the term information means any fact, statement or record in any form whatever. 2. As regards the application of this Agree- ment at any time by a Contracting Party, any term not defined therein shall, unless the con- text otherwise requires, have the meaning that it has at that time under the law of that Party, any meaning under the applicable tax laws of that Party prevailing over a meaning given to the term under other laws of that Party. Article 5 Exchange of information upon request 1. The competent authority of the requested Party shall provide upon request information for the purposes referred to in Article 1. Such information shall be exchanged without regard to whether the conduct being investigated would constitute a crime under the laws of the requested Party if such conduct occurred in the requested Party. 2. If the information in the possession of the competent authority of the requested Party is not sufficient to enable it to comply with the request for information, that Party shall use all relevant information gathering measures to provide the applicant Party with the informa- tion requested, notwithstanding that the re- quested Party may not need such information for its own tax purposes. 3. If specifically requested by the competent authority of an applicant Party, the competent authority of the requested Party shall provide m) anmodad part avser den avtalsslutande part som har anmodats att l�mna upplysningar, n) �tg�rder f�r att inh�mta upplysningar avser lagstiftning och administrativa �tg�rder eller domstols�tg�rder vilka m�jligg�r f�r en avtalsslutande part att inh�mta och l�mna be- g�rda upplysningar, o) upplysningar avser varje faktauppgift, meddelande, handling eller annan dokumenta- tion oavsett form. 2. D� en avtalsslutande part till�mpar detta avtal vid n�gon tidpunkt anses, s�vida sam- manhanget inte f�ranleder annat, varje uttryck som inte definierats i avtalet ha den betydelse som uttrycket har vid denna tidpunkt enligt den partens lagstiftning och den betydelse som ut- trycket har enligt till�mplig skattelagstiftning i denna part �ger f�retr�de framf�r den betydelse som uttrycket har enligt annan lagstiftning i denna part. Artikel 5 Utbyte av upplysningar p� beg�ran 1. Den beh�riga myndigheten i den anmo- dade parten ska p� beg�ran l�mna upplysningar f�r de �ndam�l som anges i artikel 1. S�dana upplysningar ska utbytas utan avseende p� om det handlande som �r f�rem�l f�r utredning skulle ha utgjort ett brott enligt den anmodade partens lagstiftning om ett s�dant handlande ut- f�rts i den anmodade parten. 2. Om de upplysningar som �r tillg�ngliga f�r den beh�riga myndigheten i den anmodade parten inte r�cker till f�r att tillm�tesg� en be- g�ran om upplysningar, ska den anmodade par- ten utan hinder av att den anmodade parten kanske inte har behov av upplysningarna f�r dess egna beskattnings�ndam�l vidta alla re- levanta �tg�rder f�r att inh�mta och l�mna de beg�rda upplysningarna. 3. Om den beh�riga myndigheten i en anmo- dande part s�rskilt beg�r det, ska den beh�riga myndigheten i den anmodade parten i den ut- </div> <div id="page6-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 6 SFS 2013:1126 information under this Article, to the extent al- lowable under its domestic laws, in the form of depositions of witnesses and authenticated co- pies of original records. 4. Each Contracting Party shall ensure that its competent authorities for the purposes spe- cified in Article 1 of the Agreement, have the authority to obtain and provide upon request: a) information held by banks, other financial institutions, and any person acting in an agency or fiduciary capacity including nominees and trustees; b) information regarding the ownership of companies, partnerships, trusts, foundations, Anstalten and other persons, including, within the constraints of Article 2, ownership information on all such persons in an owner- ship chain; in the case of trusts, information on settlors, trustees and beneficiaries; and in the case of foundations, information on founders, members of the foundation council and benefi- ciaries. Further, this Agreement does not create an obligation on the Contracting Parties to obtain or provide ownership information with respect 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 following information to the competent authority of the requested Party when making a request for information under the Agreement to demonstrate the fore- seeable relevance of the information to the request: a) the identity of the person under examina- tion or investigation; b) a statement of the information sought in- cluding its nature and the form in which the applicant Party wishes to receive the informa- tion from the requested Party; str�ckning som detta �r till�tet enligt dess in- terna lagstiftning l�mna upplysningar enligt denna artikel i form av upptagande av vittnes- ber�ttelser och bestyrkta kopior av original- handlingar. 4. Vardera avtalsslutande parten ska s�ker- st�lla att den har befogenhet att genom dess be- h�riga myndigheter p� beg�ran och f�r de �ndam�l som anges i artikel 1 i detta avtal, inh�mta och l�mna: a) upplysningar som innehas av banker, andra finansiella institutioner och annan person som agerar i egenskap av representant eller f�r- valtare, d�ri inbegripet ombud och trustf�rval- tare, b) upplysningar om �garf�rh�llandena i bolag, handelsbolag, truster, stiftelser, Anstal- ten och andra personer, d�ri inbegripet med de begr�nsningar som f�ljer av artikel 2 upp- lysningar om �garf�rh�llandena r�rande alla s�dana personer i en �garkedja; i fr�ga om trus- ter, upplysningar om stiftare, f�rvaltare och f�rm�nstagare; i fr�ga om stiftelser, upplys- ningar om stiftare, ledam�ter i styrelsen och destinat�rer. Detta avtal medf�r inte skyldighet f�r de avtalsslutande parterna att inh�mta eller l�mna upplysningar om �garf�rh�llanden i bolag vars aktier �r f�rem�l f�r allm�n oms�tt- ning eller i publika kollektiva investerings- fonder eller publika kollektiva investeringssys- tem, s�vida inte s�dana upplysningar kan in- h�mtas utan att det medf�r oproportionerligt stora sv�righeter. 5. Vid beg�ran om upplysningar enligt detta avtal ska den beh�riga myndigheten i den an- modande parten till den beh�riga myndigheten i den anmodade parten l�mna f�ljande upplys- ningar, f�r att visa att de efterfr�gade upplys- ningarna kan antas vara relevanta: a) identiteten p� den person som �r f�rem�l f�r utredning eller unders�kning, b) uppgift om de beg�rda upplysningarna, d�ri inbegripet deras n�rmare beskaffenhet och i vilken form som den anmodande parten �nskar att f� upplysningarna fr�n den anmodade parten, </div> <div id="page7-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 7 SFS 2013:1126 c) the tax purpose for which the information is sought; d) grounds for believing that the information requested is held in the requested Party or is in the possession or control of a person within the jurisdiction of the requested Party; 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 confor- mity with the law and administrative practices of the applicant Party, that if the requested in- formation was within the jurisdiction of the applicant Party then the competent authority of the applicant Party would be able to obtain the information under the laws of the applicant Party or in the normal course of administrative practice and that it is in conformity with this Agreement; g) a statement that the applicant Party has pursued all means available in its own territory to obtain the information, except those that would give rise to disproportionate difficulties. 6. The competent authority of the requested Party shall forward the requested information as promptly as possible to the applicant Party. To ensure a prompt response, the competent authority of the requested Party shall: a) Confirm receipt of a request in writing to the competent authority of the applicant Party and shall notify the competent authority of the applicant Party of deficiencies in the request, if any, within 60 days of the receipt of the request. 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 request, including if it encounters obstacles in furnishing the information or it refuses to furnish the information, it shall immediately inform the applicant Party, explaining the reason for its inability, the c) det beskattnings�ndam�l f�r vilket upp- lysningarna efterfr�gas, d) sk�len f�r att anta att de beg�rda upplys- ningarna finns i den anmodade parten eller innehas eller kontrolleras av person inom den anmodade partens jurisdiktion, e) s�vitt det �r k�nt, namn och adress p� person som kan antas inneha de beg�rda upp- lysningarna, f) uppgift om att beg�ran �r i �verensst�m- melse med lagstiftning och administrativ praxis i den anmodande parten och att den be- h�riga myndigheten i den anmodande parten om de beg�rda upplysningarna fanns inom denna parts jurisdiktion skulle kunna inh�mta upplysningarna enligt lagstiftning eller veder- tagen administrativ praxis i den anmodande parten samt att beg�ran �r i �verensst�mmelse med detta avtal, g) uppgift om att den anmodande parten har vidtagit alla �tg�rder f�r att inh�mta upplys- ningarna som st�r till dess f�rfogande inom dess eget territorium, utom s�dana �tg�rder som skulle medf�ra oproportionerligt stora sv�righeter. 6. Den beh�riga myndigheten i den anmo- dade parten ska snarast m�jligt l�mna de be- g�rda upplysningarna till den anmodande par- ten. F�r att tillgodose ett skyndsamt svar ska den beh�riga myndigheten i den anmodade parten: a) Till den beh�riga myndigheten i den an- modande parten skriftligen bekr�fta mottagan- det av beg�ran och inom 60 dagar efter motta- gandet underr�tta den beh�riga myndigheten i den anmodande parten om eventuella brister i beg�ran. b) Om den beh�riga myndigheten i den an- modade parten inte har kunnat inh�mta och l�mna de beg�rda upplysningarna inom 90 dagar fr�n det att beg�ran togs emot, d�ri inbegripet om det f�religger f�rhinder att till- handah�lla upplysningarna eller om den beh�- riga myndigheten v�grar att l�mna upplysning- arna, ska den omedelbart underr�tta den anmo- dande parten om detta och ange sk�len f�r att </div> <div id="page8-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 8 SFS 2013:1126 nature of the obstacles or the reasons for its refusal. Article 6 Tax examinations abroad 1. A Contracting Party may allow represen- tatives of the competent authority of the other Contracting Party to enter the territory of the first-mentioned Party to interview individuals and examine records with the written consent of the persons concerned. The competent aut- hority of the second-mentioned Party shall notify the competent authority of the first-men- tioned Party of the time and place of the mee- ting with the individuals concerned. 2. At the request of the competent authority of one Contracting Party, the competent autho- rity of the other Contracting Party may allow representatives of the competent authority of the first-mentioned Party to be present at the appropriate part of a tax examination in the se- cond-mentioned Party. 3. If the request referred to in paragraph 2 is acceded to, the competent 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 offi- cial designated to carry out the examination and the procedures and conditions required by the first-mentioned Party for the conduct of the examination. All decisions with respect to the conduct of the tax examination shall be made by the Party conducting the examination. Article 7 Possibility of declining a request 1. The requested Party shall not be required to obtain or provide information that the appli- cant Party would not be able to obtain under its own laws for purposes of the administration or enforcement of its own tax laws. The compe- den inte kunnat inh�mta och tillhandah�lla upplysningarna, vilka hinder som f�religger eller sk�len f�r dess v�gran. Artikel 6 Utomlands utf�rda skatteutredningar 1. En avtalsslutande part f�r till�ta att f�re- tr�dare f�r den beh�riga myndigheten i den andra avtalsslutande parten n�rvarar i den f�rstn�mnda parten f�r att h�ra fysiska perso- ner och granska handlingar efter skriftligt med- givande av de ber�rda personerna. Den beh�- riga myndigheten i den sistn�mnda parten ska meddela den beh�riga myndigheten i den f�rst- n�mnda parten om tid och plats f�r m�tet med dessa personer. 2. P� beg�ran av den beh�riga myndigheten i en avtalsslutande part f�r den beh�riga myn- digheten i den andra avtalsslutande parten till- l�ta att f�retr�dare f�r den beh�riga myndighe- ten i den f�rstn�mnda parten �r n�rvarande vid skatteutredning i den sistn�mnda parten till den del detta anses l�mpligt. 3. Bifalls en beg�ran enligt punkt 2 ska den beh�riga myndigheten i den avtalsslutande part som utf�r utredningen snarast m�jligt under- r�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 parten fastst�llt f�r utf�randet av utredningen. Alla beslut be- tr�ffande utf�randet av utredningen ska fattas av den part som utf�r utredningen. Artikel 7 M�jlighet att avsl� en beg�ran 1. Den anmodade parten har inte skyldighet att inh�mta eller l�mna upplysningar som den anmodande parten inte skulle kunna inh�mta enligt dess lagstiftning f�r administration eller verkst�llighet av dess egen skattelagstiftning. </div> <div id="page9-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 9 SFS 2013:1126 tent authority of the requested Party may de- cline to assist where the request is not made in conformity with this Agreement. 2. The provisions of this Agreement shall not impose on a Contracting Party the obliga- tion to supply information which would dis- close any trade, business, industrial, commer- cial or professional secret or trade process. Notwithstanding the foregoing, information of the type referred to in Article 5, paragraph 4 shall not be treated as such a secret or trade process merely because it meets the criteria in that paragraph. 3. The provisions of this Agreement shall not impose on a Contracting Party the obliga- tion to obtain or provide information, which would reveal confidential communications between a client and an attorney, solicitor or other admitted legal representative where such communications are: a) produced for the purposes of seeking or providing legal advice or b) produced for the purposes of use in exis- ting or contemplated legal proceedings. 4. The requested Party may decline a request for information if the disclosure of the infor- mation would be contrary to public policy (ordre public). 5. A request for information shall not be re- fused on the ground that the tax claim giving rise to the request is disputed. 6. The requested Party may decline a request for information if the information is requested by the applicant Party to administer or enforce a provision of the tax law of the applicant Party, or any requirement connected therewith, which discriminates against a national of the requested Party as compared with a national of the applicant Party in the same circumstances. Den beh�riga myndigheten i den anmodade parten f�r avsl� en beg�ran n�r beg�ran inte har gjorts i �verensst�mmelse med detta avtal. 2. Best�mmelserna i detta avtal ska inte medf�ra skyldighet f�r en avtalsslutande part att l�mna upplysningar som skulle r�ja han- dels-, aff�rs-, industri- eller yrkeshemlighet eller kommersiell hemlighet eller i n�rings- verksamhet nyttjat f�rfaringss�tt. Utan hinder av detta, ska upplysningar som avses i artikel 5 punkt 4 inte anses som s�dana hemligheter eller s�dant f�rfaringss�tt endast p� grund av att de uppfyller villkoren i n�mnda punkt. 3. Best�mmelserna i detta avtal ska inte medf�ra skyldighet f�r en avtalsslutande part att inh�mta eller l�mna upplysningar som skulle r�ja hemlig kommunikation mellan en klient och dennes advokat eller annat juridiskt ombud, n�r s�dan kommunikation: a) f�revarit i syfte att s�ka eller l�mna juri- disk r�dgivning, eller b) f�revarit i syfte att anv�ndas under p�g�- ende eller f�rest�ende r�ttsliga f�rfaranden. 4. Den anmodade parten f�r avsl� en beg�- ran om upplysningar om l�mnandet av upplys- ningarna skulle strida mot allm�nna h�nsyn (ordre public). 5. En beg�ran om upplysningar ska inte av- sl�s p� grund av att den skattefordran som f�r- anleder beg�ran har bestridits. 6. Den anmodade parten f�r avsl� en beg�- ran om upplysningar om den anmodande par- ten har beg�rt upplysningarna f�r administra- tion eller verkst�llighet av en best�mmelse i den anmodande partens skattelagstiftning, eller d�rmed sammanh�ngande krav, som under samma f�rh�llanden diskriminerar en medbor- gare i den anmodade parten i f�rh�llande till en medborgare i den anmodande parten. </div> <div id="page10-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 10 SFS 2013:1126 Article 8 Confidentiality Any information received by a Contracting Party under this Agreement shall be treated as confidential in the same manner as information obtained under the domestic laws of that Party and may be disclosed only to persons or autho- rities (including courts and administrative bo- dies) in the jurisdiction of the Contracting Party concerned with the assessment or collec- tion of, the enforcement or prosecution in re- spect of, or the determination of appeals in re- lation to, the taxes covered by this Agreement. Such persons or authorities shall use such in- formation only for such purposes. They may disclose the information in public court procee- dings or in judicial decisions. The information may not be disclosed to any other person or en- tity or authority or any other jurisdiction with- out the express written consent of the compe- tent authority of the requested Party. Article 9 Costs Incidence of costs incurred in providing assistance shall be agreed by the competent authorities of the Contracting Parties. Article 10 Implementation legislation The Contracting Parties shall enact any le- gislation necessary to comply with, and give effect to, the terms of the Agreement. Article 11 Mutual agreement procedure 1. Where difficulties or doubts arise between the Contracting Parties regarding the imple- mentation or interpretation of the Agreement, Artikel 8 Sekretess Alla upplysningar som tas emot av en avtals- slutande part med st�d av detta avtal ska h�llas hemliga p� samma s�tt som upplysningar som inh�mtats med st�d av den interna lagstift- ningen i denna part och f�r yppas endast f�r personer eller myndigheter (d�ri inbegripet domstolar och f�rvaltningsorgan) inom den av- talsslutande partens jurisdiktion som har be- fattning med beskattning eller uppb�rd, exeku- tiva �tg�rder eller �tal, eller handl�ggning av �verklagande, avseende de skatter som omfat- tas av detta avtal. S�dana personer eller myn- digheter ska anv�nda dessa upplysningar endast f�r s�dana �ndam�l. De f�r yppa upp- lysningarna vid offentliga domstolsf�rhand- lingar eller i domstolsavg�randen. Upplysning- arna f�r inte yppas f�r annan person, institution eller myndighet eller f�r annan jurisdiktion utan uttryckligt skriftligt medgivande av den beh�riga myndigheten i den anmodade parten. Artikel 9 Kostnader De avtalsslutande parternas beh�riga myn- digheter ska komma �verens om f�rdelningen av uppkomna kostnader f�r handr�ckning. Artikel 10 Lagstiftning om implementering De avtalsslutande parterna ska anta s�dan lagstiftning som �r n�dv�ndig f�r att uppfylla och ge verkan �t villkoren i avtalet. Artikel 11 F�rfarandet vid �msesidig �verenskommelse 1. N�r sv�righeter eller tvivelsm�l uppkom- mer mellan de avtalsslutande parterna i fr�ga om till�mpning eller tolkning av avtalet ska de </div> <div id="page11-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 11 SFS 2013:1126 the competent authorities shall endeavour to resolve the matter by mutual agreement. 2. In addition to the agreements referred to in paragraph 1, the competent authorities of the Contracting Parties may mutually agree on the procedures to be used under Articles 5 and 6. 3. The competent authorities of the Contrac- ting Parties may communicate with each other directly for purposes of reaching agreement under this Article. Article 12 Entry into force 1. Each of the Contracting Parties shall notify the other in writing of the completion of the procedures required by its law for the entry into force of this Agreement. 2. The Agreement shall enter into force on the thirtieth day after the receipt of the later of these notifications and shall thereupon have effect (a) for criminal tax matters, from the date of entry into force; (b) for all other matters covered in Article 1, for taxable periods beginning on or after the date on which the Agreement enters into force, or where there is no taxable period, for all char- ges to tax arising on or after the date on which the Agreement enters into force. Article 13 Termination 1. This Agreement shall remain in force un- til terminated by a Contracting Party. Either Contracting Party may terminate the Agree- ment, through diplomatic channels, by giving written notice of termination to the other Con- tracting Party. In such case, the Agreement shall cease to have effect on the first day of the month following the end of the period of six months after the date of receipt of notice of termination by the other Contracting Party. beh�riga myndigheterna s�ka avg�ra saken ge- nom �msesidig �verenskommelse. 2. De avtalsslutande parternas beh�riga myndigheter f�r, ut�ver vad som framg�r av punkt 1, �msesidigt komma �verens om f�rfa- randena f�r till�mpning av artiklarna 5 och 6. 3. De avtalsslutande parternas beh�riga myndigheter f�r tr�da i direkt f�rbindelse med varandra i syfte att tr�ffa �verenskommelse med st�d av denna artikel. Artikel 12 Ikrafttr�dande 1. De avtalsslutande parterna ska skriftligen underr�tta varandra n�r de �tg�rder vidtagits av respektive avtalsslutande part som kr�vs f�r att detta avtal ska tr�da i kraft. 2. Avtalet tr�der i kraft den trettionde dagen efter det att den sista av dessa underr�ttelser har tagits emot och till�mpas a) i skattebrotts�renden, fr�n och med dagen f�r ikrafttr�dandet, b) i alla andra �renden som omfattas av arti- kel 1, f�r beskattnings�r som b�rjar p� dagen f�r ikrafttr�dandet av avtalet eller senare, eller d� n�got beskattnings�r inte f�religger, f�r skatteanspr�k som uppkommer p� dagen f�r ikrafttr�dandet av avtalet eller senare. Artikel 13 Upph�rande 1. Detta avtal f�rblir i kraft till dess att det s�gs upp av en avtalsslutande part. Vardera av- talsslutande parten kan p� diplomatisk v�g skriftligen s�ga upp avtalet genom underr�t- telse h�rom till den andra avtalsslutande par- ten. I h�ndelse av s�dan upps�gning upph�r av- talet att g�lla den f�rsta dagen i den m�nad som f�ljer n�rmast efter utg�ngen av den sexm�na- dersperiod som f�ljer efter den dag d� under- r�ttelsen om upps�gning togs emot av den andra avtalsslutande parten. </div> <div id="page12-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 12 SFS 2013:1126 Norstedts Juridik AB/Fritzes Elanders Sverige AB, 2013 2. In the event of termination, both Contrac- ting Parties shall remain bound by the provi- sions of Article 8 with respect to any informa- tion obtained under the Agreement. In witness whereof the undersigned being duly authorised thereto have signed the Agree- ment. Done at Paris, this 15 th day of September 2010, in duplicate in the English language. For the Government of Sweden Per Holmstr�m For the Government of Belize Audrey Joy Grant 2. I h�ndelse av upps�gning ska de avtalsslu- tande parterna vara fortsatt bundna av best�m- melserna i artikel 8 i fr�ga om upplysningar som erh�llits med st�d av avtalet. Till bekr�ftelse h�rav har undertecknade, d�rtill vederb�rligen bemyndigade, underteck- nat detta avtal. Som skedde i Paris den 15 september 2010 i tv� exemplar p� engelska spr�ket. F�r Sveriges regering Per Holmstr�m F�r Belizes regering Audrey Joy Grant </div> </div>

Svensk f�rfattningssamling

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

utf�rdad den 12 december 2013.

Enligt riksdagens beslut

1 f�reskrivs f�ljande.

Det avtal om utbyte av upplysningar i skatte�renden som Sveriges regering

och Belizes regering undertecknade den 15 september 2010 ska g�lla som lag
h�r i landet. Avtalet �r avfattat p� engelska och framg�r av bilaga till denna
lag.

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

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

P� regeringens v�gnar

FREDRIK REINFELDT

PETER NORMAN
(Finansdepartementet)

1 Prop. 2013/14:11, bet. 2013/14:SkU7, rskr. 2013/14:65.

SFS 2013:1126

Utkom fr�n trycket
den 27 december 2013

SFS 2013:1126

Bilaga

(�vers�ttning)

AGREEMENT BETWEEN THE GOVERN-
MENT OF SWEDEN AND THE GOVERN-
MENT OF BELIZE FOR THE EXCHANGE
OF INFORMATION RELATING TO TAX
MATTERS

The Government of Sweden and the Gov-

ernment of Belize, desiring to conclude an
Agreement for the exchange of information re-
lating to tax matters, have agreed as follows:

Article 1

Object and scope of the Agreement

1. The competent authorities of the Contrac-

ting Parties shall provide assistance through
exchange of information that is foreseeably re-
levant to the administration and enforcement of
the domestic laws of the Contracting Parties
concerning taxes covered by this Agreement.
Such information shall include information
that is foreseeably relevant to the determina-
tion, assessment and collection of such taxes,
the recovery and enforcement of tax claims, or
the investigation or prosecution of tax matters.
Information shall be exchanged in accordance
with the provisions of this Agreement and shall
be treated as confidential in the manner provi-
ded in Article 8. The rights and safeguards se-
cured to persons by the laws or administrative
practice of the requested Party remain applica-
ble to the extent that they do not unduly pre-
vent or delay effective exchange of informa-
tion.

2. This Agreement shall not affect the appli-

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

Article 2

Jurisdiction

A requested Party is not obligated to provide

information which is neither held by its autho-

AVTAL MELLAN SVERIGES REGERING
OCH BELIZES REGERING OM UTBYTE
AV UPPLYSNINGAR I SKATTE�RENDEN

Sveriges regering och Belizes regering, som

�nskar ing� ett avtal om utbyte av upplysningar
i skatte�renden, har kommit �verens om f�l-
jande:

Artikel 1

Avtalets syfte och till�mpningsomr�de

1. De beh�riga myndigheterna i de avtals-

slutande parterna ska bitr�da varandra med
handr�ckning genom utbyte av upplysningar
som kan antas vara relevanta vid administra-
tion och verkst�llighet av de avtalsslutande
parternas interna lagstiftning avseende skatter
som omfattas av detta avtal. S�dana upplys-
ningar inbegriper upplysningar som kan antas
vara relevanta f�r fastst�llande, beskattning
och uppb�rd av s�dana skatter, f�r indrivning
och andra exekutiva �tg�rder betr�ffande skat-
tefordringar eller f�r utredning eller �tal i skat-
te�renden. Upplysningarna ska utbytas i enlig-
het med best�mmelserna i detta avtal och ska
h�llas hemliga p� s�tt som anges i artikel 8. De
r�ttigheter som tillkommer personer enligt den
anmodade partens lagstiftning eller administra-
tiva praxis f�rblir till�mpliga i den utstr�ckning
de inte otillb�rligt hindrar eller f�rdr�jer ett
effektivt utbyte av upplysningar.

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

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

Artikel 2

Jurisdiktion

Den anmodade parten �r inte skyldig att

l�mna upplysningar som varken innehas av

SFS 2013:1126

rities nor in the possession or control of per-
sons who are within its territorial jurisdiction.

Article 3

Taxes covered

1. The taxes which are the subject of this

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

2. This Agreement shall also apply to any

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

Article 4

Definitions

1. For the purposes of this Agreement,

unless otherwise defined:

a) the term Belize means the land and sea

areas as defined in Schedule 1 to the Belize
Constitution, including the territorial waters
and any other area in the sea and in the air
within which Belize, in accordance with inter-
national law, exercises sovereign rights or its
jurisdiction;

b) the term Sweden means the Kingdom

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

c) the term Contracting Party means

Sweden or Belize as the context requires;

d) the term competent authority means:
(i) in Belize, the Minister of Finance or his

authorised representative;

dess myndigheter eller innehas eller kontrolle-
ras av personer inom dess jurisdiktion.

Artikel 3

Skatter som omfattas

1. De skatter som omfattas av detta avtal �r

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

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

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

Artikel 4

Definitioner

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

ningen av detta avtal f�ljande uttryck nedan
angiven betydelse:

a) Belize avser land- och havsomr�den de-

finierade i Schema 1 i Belizes konstitution, och
innefattar territorialhavet och varje annat om-
r�de i havet eller i luften inom vilket Belize, i
�verensst�mmelse med folkr�ttens regler, ut-
�var suver�na r�ttigheter eller jurisdiktion,

b) Sverige avser Konungariket Sverige

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

c) avtalsslutande part avser Sverige eller

Belize beroende p� sammanhanget,

d) beh�rig myndighet avser

1) i Belize, finansministern eller dennes

befullm�ktigade ombud,

SFS 2013:1126

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

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

e) the term person includes an individual,

a company and any other body of persons;

f) the term company means any body cor-

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

g) the term publicly traded company me-

ans any company whose principal class of sha-
res 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 ma-
jority of the voting power and value of the
company;

i) the term recognised stock exchange me-

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

j) the term collective investment fund or

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

k) the term tax means any tax to which the

Agreement applies;

l) the term applicant Party means the Con-

tracting Party requesting information;

2) i Sverige, finansministern, dennes befull-

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

e) person inbegriper fysisk person, bolag

och annan personsammanslutning,

f) bolag avser juridisk person eller annan

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

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

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

h) viktigaste aktieslag avser det eller de

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

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

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

j) kollektiv investeringsfond eller kollektivt

investeringssystem avser alla �taganden f�r
kollektiva investeringar oavsett juridisk form.
Publik kollektiv investeringsfond eller publikt
kollektivt investeringssystem avser varje kol-
lektiv investeringsfond eller kollektivt investe-
ringssystem vars andelar, aktier eller andra r�t-
tigheter fritt kan k�pas, s�ljas eller l�sas in av
allm�nheten. Andelar, aktier eller andra r�ttig-
heter i fonden eller systemet kan fritt k�pas,
s�ljas eller l�sas in av allm�nheten om k�p,
f�rs�ljning eller inl�sen inte underf�rst�tt eller
uttryckligen begr�nsats till en avgr�nsad krets
av investerare,

k) skatt avser varje skatt som omfattas av

detta avtal,

l) anmodande part avser den avtalsslu-

tande part som beg�r upplysningar,

SFS 2013:1126

m) the term requested Party means the

Contracting Party requested to provide infor-
mation;

n) the term information gathering measu-

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

o) the term information means any fact,

statement or record in any form whatever.

2. As regards the application of this Agree-

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

Article 5

Exchange of information upon request

1. The competent authority of the requested

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

2. If the information in the possession of the

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

3. If specifically requested by the competent

authority of an applicant Party, the competent
authority of the requested Party shall provide

m) anmodad part avser den avtalsslutande

part som har anmodats att l�mna upplysningar,

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

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

o) upplysningar avser varje faktauppgift,

meddelande, handling eller annan dokumenta-
tion oavsett form.

2. D� en avtalsslutande part till�mpar detta

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

Artikel 5

Utbyte av upplysningar p� beg�ran

1. Den beh�riga myndigheten i den anmo-

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

2. Om de upplysningar som �r tillg�ngliga

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

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

dande part s�rskilt beg�r det, ska den beh�riga
myndigheten i den anmodade parten i den ut-

SFS 2013:1126

information under this Article, to the extent al-
lowable under its domestic laws, in the form of
depositions of witnesses and authenticated co-
pies of original records.

4. Each Contracting Party shall ensure that

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

a) information held by banks, other financial

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

b) information regarding the ownership of

companies, partnerships, trusts, foundations,
Anstalten and other persons, including,
within the constraints of Article 2, ownership
information on all such persons in an owner-
ship chain; in the case of trusts, information on
settlors, trustees and beneficiaries; and in the
case of foundations, information on founders,
members of the foundation council and benefi-
ciaries. Further, this Agreement does not create
an obligation on the Contracting Parties to
obtain or provide ownership information with
respect 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 following information
to the competent authority of the requested
Party when making a request for information
under the Agreement to demonstrate the fore-
seeable relevance of the information to the
request:

a) the identity of the person under examina-

tion or investigation;

b) a statement of the information sought in-

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

str�ckning som detta �r till�tet enligt dess in-
terna lagstiftning l�mna upplysningar enligt
denna artikel i form av upptagande av vittnes-
ber�ttelser och bestyrkta kopior av original-
handlingar.

4. Vardera avtalsslutande parten ska s�ker-

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

a) upplysningar som innehas av banker,

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

b) upplysningar om �garf�rh�llandena i

bolag, handelsbolag, truster, stiftelser, Anstal-
ten och andra personer, d�ri inbegripet med
de begr�nsningar som f�ljer av artikel 2 upp-
lysningar om �garf�rh�llandena r�rande alla
s�dana personer i en �garkedja; i fr�ga om trus-
ter, upplysningar om stiftare, f�rvaltare och
f�rm�nstagare; i fr�ga om stiftelser, upplys-
ningar om stiftare, ledam�ter i styrelsen och
destinat�rer. Detta avtal medf�r inte skyldighet
f�r de avtalsslutande parterna att inh�mta eller
l�mna upplysningar om �garf�rh�llanden i
bolag vars aktier �r f�rem�l f�r allm�n oms�tt-
ning eller i publika kollektiva investerings-
fonder eller publika kollektiva investeringssys-
tem, s�vida inte s�dana upplysningar kan in-
h�mtas utan att det medf�r oproportionerligt
stora sv�righeter.

5. Vid beg�ran om upplysningar enligt detta

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

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

f�r utredning eller unders�kning,

b) uppgift om de beg�rda upplysningarna,

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

SFS 2013:1126

c) the tax purpose for which the information

is sought;

d) grounds for believing that the information

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

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 confor-

mity with the law and administrative practices
of the applicant Party, that if the requested in-
formation was within the jurisdiction of the
applicant Party then the competent authority of
the applicant Party would be able to obtain the
information under the laws of the applicant
Party or in the normal course of administrative
practice and that it is in conformity with this
Agreement;

g) a statement that the applicant Party has

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

6. The competent authority of the requested

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

a) Confirm receipt of a request in writing to

the competent authority of the applicant Party
and shall notify the competent authority of the
applicant Party of deficiencies in the request, if
any, within 60 days of the receipt of the
request.

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 request, including if it encounters
obstacles in furnishing the information or it
refuses to furnish the information, it shall
immediately inform the applicant Party,
explaining the reason for its inability, the

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

lysningarna efterfr�gas,

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

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

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

person som kan antas inneha de beg�rda upp-
lysningarna,

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

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

g) uppgift om att den anmodande parten har

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

6. Den beh�riga myndigheten i den anmo-

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

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

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

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

modade parten inte har kunnat inh�mta och
l�mna de beg�rda upplysningarna inom 90
dagar fr�n det att beg�ran togs emot, d�ri
inbegripet om det f�religger f�rhinder att till-
handah�lla upplysningarna eller om den beh�-
riga myndigheten v�grar att l�mna upplysning-
arna, ska den omedelbart underr�tta den anmo-
dande parten om detta och ange sk�len f�r att

SFS 2013:1126

nature of the obstacles or the reasons for its
refusal.

Article 6

Tax examinations abroad

1. A Contracting Party may allow represen-

tatives of the competent authority of the other
Contracting Party to enter the territory of the
first-mentioned Party to interview individuals
and examine records with the written consent
of the persons concerned. The competent aut-
hority of the second-mentioned Party shall
notify the competent authority of the first-men-
tioned Party of the time and place of the mee-
ting with the individuals concerned.

2. At the request of the competent authority

of one Contracting Party, the competent autho-
rity of the other Contracting Party may allow
representatives of the competent authority of
the first-mentioned Party to be present at the
appropriate part of a tax examination in the se-
cond-mentioned Party.

3. If the request referred to in paragraph 2 is

acceded to, the competent 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 offi-
cial designated to carry out the examination
and the procedures and conditions required by
the first-mentioned Party for the conduct of the
examination. All decisions with respect to the
conduct of the tax examination shall be made
by the Party conducting the examination.

Article 7

Possibility of declining a request

1. The requested Party shall not be required

to obtain or provide information that the appli-
cant Party would not be able to obtain under its
own laws for purposes of the administration or
enforcement of its own tax laws. The compe-

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

Artikel 6

Utomlands utf�rda skatteutredningar

1. En avtalsslutande part f�r till�ta att f�re-

tr�dare f�r den beh�riga myndigheten i den
andra avtalsslutande parten n�rvarar i den
f�rstn�mnda parten f�r att h�ra fysiska perso-
ner och granska handlingar efter skriftligt med-
givande av de ber�rda personerna. Den beh�-
riga myndigheten i den sistn�mnda parten ska
meddela den beh�riga myndigheten i den f�rst-
n�mnda parten om tid och plats f�r m�tet med
dessa personer.

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

i en avtalsslutande part f�r den beh�riga myn-
digheten i den andra avtalsslutande parten till-
l�ta att f�retr�dare f�r den beh�riga myndighe-
ten i den f�rstn�mnda parten �r n�rvarande vid
skatteutredning i den sistn�mnda parten till den
del detta anses l�mpligt.

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

beh�riga myndigheten i den avtalsslutande part
som utf�r utredningen snarast m�jligt under-
r�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 parten fastst�llt
f�r utf�randet av utredningen. Alla beslut be-
tr�ffande utf�randet av utredningen ska fattas
av den part som utf�r utredningen.

Artikel 7

M�jlighet att avsl� en beg�ran

1. Den anmodade parten har inte skyldighet

att inh�mta eller l�mna upplysningar som den
anmodande parten inte skulle kunna inh�mta
enligt dess lagstiftning f�r administration eller
verkst�llighet av dess egen skattelagstiftning.

SFS 2013:1126

tent authority of the requested Party may de-
cline to assist where the request is not made in
conformity with this Agreement.

2. The provisions of this Agreement shall

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

3. The provisions of this Agreement shall

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

a) produced for the purposes of seeking or

providing legal advice or

b) produced for the purposes of use in exis-

ting or contemplated legal proceedings.

4. The requested Party may decline a request

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

5. A request for information shall not be re-

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

6. The requested Party may decline a request

for information if the information is requested
by the applicant Party to administer or enforce
a provision of the tax law of the applicant
Party, or any requirement connected therewith,
which discriminates against a national of the
requested Party as compared with a national of
the applicant Party in the same circumstances.

Den beh�riga myndigheten i den anmodade
parten f�r avsl� en beg�ran n�r beg�ran inte har
gjorts i �verensst�mmelse med detta avtal.

2. Best�mmelserna i detta avtal ska inte

medf�ra skyldighet f�r en avtalsslutande part
att l�mna upplysningar som skulle r�ja han-
dels-, aff�rs-, industri- eller yrkeshemlighet
eller kommersiell hemlighet eller i n�rings-
verksamhet nyttjat f�rfaringss�tt. Utan hinder
av detta, ska upplysningar som avses i artikel 5
punkt 4 inte anses som s�dana hemligheter
eller s�dant f�rfaringss�tt endast p� grund av
att de uppfyller villkoren i n�mnda punkt.

3. Best�mmelserna i detta avtal ska inte

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

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

disk r�dgivning, eller

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

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

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

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

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

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

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

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

SFS 2013:1126

Article 8

Confidentiality

Any information received by a Contracting

Party under this Agreement shall be treated as
confidential in the same manner as information
obtained under the domestic laws of that Party
and may be disclosed only to persons or autho-
rities (including courts and administrative bo-
dies) in the jurisdiction of the Contracting
Party concerned with the assessment or collec-
tion of, the enforcement or prosecution in re-
spect of, or the determination of appeals in re-
lation to, the taxes covered by this Agreement.
Such persons or authorities shall use such in-
formation only for such purposes. They may
disclose the information in public court procee-
dings or in judicial decisions. The information
may not be disclosed to any other person or en-
tity or authority or any other jurisdiction with-
out the express written consent of the compe-
tent authority of the requested Party.

Article 9

Costs

Incidence of costs incurred in providing

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

Article 10

Implementation legislation

The Contracting Parties shall enact any le-

gislation necessary to comply with, and give
effect to, the terms of the Agreement.

Article 11

Mutual agreement procedure

1. Where difficulties or doubts arise between

the Contracting Parties regarding the imple-
mentation or interpretation of the Agreement,

Artikel 8

Sekretess

Alla upplysningar som tas emot av en avtals-

slutande part med st�d av detta avtal ska h�llas
hemliga p� samma s�tt som upplysningar som
inh�mtats med st�d av den interna lagstift-
ningen i denna part och f�r yppas endast f�r
personer eller myndigheter (d�ri inbegripet
domstolar och f�rvaltningsorgan) inom den av-
talsslutande partens jurisdiktion som har be-
fattning med beskattning eller uppb�rd, exeku-
tiva �tg�rder eller �tal, eller handl�ggning av
�verklagande, avseende de skatter som omfat-
tas av detta avtal. S�dana personer eller myn-
digheter ska anv�nda dessa upplysningar
endast f�r s�dana �ndam�l. De f�r yppa upp-
lysningarna vid offentliga domstolsf�rhand-
lingar eller i domstolsavg�randen. Upplysning-
arna f�r inte yppas f�r annan person, institution
eller myndighet eller f�r annan jurisdiktion
utan uttryckligt skriftligt medgivande av den
beh�riga myndigheten i den anmodade parten.

Artikel 9

Kostnader

De avtalsslutande parternas beh�riga myn-

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

Artikel 10

Lagstiftning om implementering

De avtalsslutande parterna ska anta s�dan

lagstiftning som �r n�dv�ndig f�r att uppfylla
och ge verkan �t villkoren i avtalet.

Artikel 11

F�rfarandet vid �msesidig �verenskommelse

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

mer mellan de avtalsslutande parterna i fr�ga
om till�mpning eller tolkning av avtalet ska de

SFS 2013:1126

the competent authorities shall endeavour to
resolve the matter by mutual agreement.

2. In addition to the agreements referred to

in paragraph 1, the competent authorities of the
Contracting Parties may mutually agree on the
procedures to be used under Articles 5 and 6.

3. The competent authorities of the Contrac-

ting Parties may communicate with each other
directly for purposes of reaching agreement
under this Article.

Article 12

Entry into force

1. Each of the Contracting Parties shall

notify the other in writing of the completion of
the procedures required by its law for the entry
into force of this Agreement.

2. The Agreement shall enter into force on

the thirtieth day after the receipt of the later of
these notifications and shall thereupon have
effect

(a) for criminal tax matters, from the date of

entry into force;

(b) for all other matters covered in Article 1,

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

Article 13

Termination

1. This Agreement shall remain in force un-

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

beh�riga myndigheterna s�ka avg�ra saken ge-
nom �msesidig �verenskommelse.

2. De avtalsslutande parternas beh�riga

myndigheter f�r, ut�ver vad som framg�r av
punkt 1, �msesidigt komma �verens om f�rfa-
randena f�r till�mpning av artiklarna 5 och 6.

3. De avtalsslutande parternas beh�riga

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

Artikel 12

Ikrafttr�dande

1. De avtalsslutande parterna ska skriftligen

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

2. Avtalet tr�der i kraft den trettionde dagen

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

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

f�r ikrafttr�dandet,

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

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

Artikel 13

Upph�rande

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

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

SFS 2013:1126

Norstedts Juridik AB/Fritzes

Elanders Sverige AB, 2013

2. In the event of termination, both Contrac-

ting Parties shall remain bound by the provi-
sions of Article 8 with respect to any informa-
tion obtained under the Agreement.

In witness whereof the undersigned being

duly authorised thereto have signed the Agree-
ment.

Done at Paris, this 15

th day of September

2010, in duplicate in the English language.

For the Government of Sweden
Per Holmstr�m

For the Government of Belize
Audrey Joy Grant

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

tande parterna vara fortsatt bundna av best�m-
melserna i artikel 8 i fr�ga om upplysningar
som erh�llits med st�d av avtalet.

Till bekr�ftelse h�rav har undertecknade,

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

Som skedde i Paris den 15 september 2010 i

tv� exemplar p� engelska spr�ket.

F�r Sveriges regering
Per Holmstr�m

F�r Belizes regering
Audrey Joy Grant

;

Tjänster

Utbildningar

Juridisk rådgivning

SFS 2013:1126 Lag om avtal mellan Sverige och Belize om utbyte av upplysningar i skatteärenden

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