SFS 2014:1408 Lag om avtal mellan Sverige och Hongkong SAR 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 Hongkong SAR om utbyte av upplysningar i skatte�renden; utf�rdad den 27 november 2014. Enligt riksdagens beslut 1 f�reskrivs f�ljande. Det avtal om utbyte av upplysningar i skatte�renden som Sveriges regering och Hongkong SAR:s regering undertecknade den 22 augusti 2014 ska g�lla som lag h�r i landet. Avtalet �r avfattat p� engelska och framg�r av bilagan till denna lag. 1. Denna lag tr�der i kraft den dag som regeringen best�mmer. 2. Lagen 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. P� regeringens v�gnar STEFAN L�FVEN MAGDALENA ANDERSSON (Finansdepartementet) 1 Prop. 2014/15:7, bet. 2014/15:SkU8, rskr. 2014/15:13. SFS 2014:1408 Utkom fr�n trycket den 5 december 2014 </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 2014:1408 Bilaga (�vers�ttning) AGREEMENT BETWEEN THE GOVERN- MENT OF THE KINGDOM OF SWEDEN AND THE GOVERNMENT OF THE HONG KONG SPECIAL ADMINISTRATIVE RE- GION OF THE PEOPLE`S REPUBLIC OF CHINA FOR THE EXCHANGE OF INFO- MATION RELATING TO TAX MATTERS The Government of the Kingdom of Sweden and the Government of the Hong Kong Special Administrative Region of the People`s Repub- lic of China, desiring to conclude an Agree- ment for the exchange of information relating to tax matters, have agreed as follows: Article 1 Object and scope of the Agreement 1. The competent authorities of the Contract- ing Parties shall provide assistance through ex- change of information that is foreseeably rele- vant to the administration and enforcement of the internal 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 pro- vided in Article 7. The rights and safeguards secured to persons by the laws or administra- tive practice of the requested Party remain ap- plicable to the extent that they do not unduly prevent or delay effective exchange of infor- mation. 2. This Agreement shall not affect the appli- cation in the Contracting Parties of the provi- sions on mutual legal assistance in criminal matters. AVTAL MELLAN KONUNGARIKET SVE- RIGES REGERING OCH FOLKREPUBLI- KEN KINAS S�RSKILDA ADMINISTRA- TIVA REGION HONGKONGS REGERING OM UTBYTE AV UPPLYSNINGAR I SKATTE�RENDEN Konungariket Sveriges regering och Folkre- publiken Kinas s�rskilda administrativa region Hongkongs regering, som �nskar ing� ett avtal om utbyte av upplysningar i skatte�renden, har kommit �verens om f�ljande: Artikel 1 Avtalets syfte och till�mpningsomr�de 1. De beh�riga myndigheterna i de avtalsslu- tande parterna ska bitr�da varandra med hand- r�ckning genom utbyte av upplysningar som kan antas vara relevanta vid administration och verkst�llighet av de avtalsslutande parternas interna lagstiftning avseende skatter som om- fattas av detta avtal. S�dana upplysningar inbe- griper upplysningar som kan antas vara rele- vanta f�r fastst�llande, beskattning och upp- b�rd av s�dana skatter, f�r indrivning och andra exekutiva �tg�rder betr�ffande skatte- fordringar eller f�r utredning eller �tal i skatte- �renden. Upplysningarna ska utbytas i enlighet med best�mmelserna i detta avtal och ska h�l- las hemliga p� s�tt som anges i artikel 7. 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. </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 2014:1408 Article 2 Jurisdiction A Requested Party is not obligated to pro- vide information which is neither held by its authorities nor in the possession or control of persons who are within its jurisdiction. Article 3 Taxes covered 1. The taxes to which this Agreement ap- plies are: (a) in the case of the Hong Kong Special Administrative Region, (i) profits tax; (ii) salaries tax; and (iii) property tax; whether or not charged under personal as- sessment; (b) in the case of Sweden, (i) taxes on income, profits and salaries; (ii) taxes on dividends, royalties and capital gains; (iii) taxes on net wealth; and (iv) taxes in other categories, except cus- toms duties, namely: estate, inheritance or gift taxes; taxes on immovable or movable property; consumption taxes; and taxes on goods and services. 2. This Agreement shall also apply to any identical taxes imposed after the date of signa- ture of the Agreement in addition to or in place of the existing taxes. This Agreement shall also apply to any substantially similar taxes im- posed after the date of signature of the Agree- ment in addition to or in place of the existing taxes if the competent authorities of the Con- tracting Parties so agree. The competent au- thorities of the Contracting Parties shall notify each other of any substantial changes to the taxation and related information gathering measures covered by the Agreement. Artikel 2 Jurisdiktion Den anmodade parten �r inte skyldig att l�mna upplysningar som varken innehas av 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 f�ljande: a) i den s�rskilda administrativa regionen Hongkong, 1) skatt p� vinster, 2) skatt p� l�ner, och 3) fastighetsskatt, oavsett om beskattningsanspr�k g�rs vid en enskild beskattning, b) i Sverige, 1) skatter p� inkomster, vinster och l�ner, 2) skatter p� utdelningar, royalty och kapi- talvinster, 3) skatter p� f�rm�genhet, och 4) andra kategorier av skatter, med undantag f�r tullavgifter, n�mligen: skatter p� d�dsbon, arv och g�vor, skatter p� fast eller l�s egendom, konsumtionsskatter, och skatter p� varor och tj�nster. 2. Detta avtal till�mpas �ven p� skatter av samma slag som efter undertecknandet av avta- let tas ut vid sidan av eller i st�llet f�r de f�r n�rvarande utg�ende skatterna. Detta avtal till- l�mpas �ven p� skatter 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 om de beh�riga myndig- heterna i de avtalsslutande parterna �r �verens om detta. 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. </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 2014:1408 Article 4 Definitions 1. For the purposes of this Agreement, unless otherwise defined: (a) (i) the term Hong Kong Special Admin- istrative Region means any place where the tax laws of the Hong Kong Special Adminis- trative Region of the People`s Republic of China apply; (ii) 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; (b) 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 lim- ited group of investors; (c) the term company means any body corporate or any entity that is treated as a body corporate for tax purposes: (d) the term competent authority means: (i) in the Hong Kong Special Administrative Region, the Commissioner of Inland Revenue or his authorized representative; (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 Contracting Party means the Hong Kong Special Administrative Region or Sweden as the context requires; Artikel 4 Definitioner 1. Om inte annat anges, har vid till�mp- ningen av detta avtal f�ljande uttryck nedan angiven betydelse: a) 1) den s�rskilda administrativa regionen Hongkong avser varje omr�de inom vilket skattelagstiftningen i Folkrepubliken Kinas s�rskilda administrativa region Hongkong till- l�mpas, 2) 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 folkr�t- tens regler, ut�var suver�na r�ttigheter eller jurisdiktion, b) kollektiv investeringsfond eller kollek- tivt investeringssystem avser alla �taganden f�r kollektiva investeringar oavsett juridisk form. Publik kollektiv investeringsfond eller publikt kollektivt investeringssystem avser varje kollektiv investeringsfond eller kollektivt investeringssystem vars andelar, aktier eller andra r�ttigheter fritt kan k�pas, s�ljas eller l�sas in av allm�nheten. Andelar, aktier eller andra r�ttigheter i fonden eller systemet kan fritt k�pas, s�ljas eller l�sas in av allm�n- heten om k�p, f�rs�ljning eller inl�sen inte underf�rst�tt eller uttryckligen begr�nsats till en avgr�nsad krets av investerare, c) bolag avser juridisk person eller annan som vid beskattningen behandlas s�som juri- disk person, d) beh�rig myndighet avser 1) i den s�rskilda administrativa regionen Hongkong, the Commissioner of Inland Revenue eller dennes befullm�ktigade om- bud, 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) avtalsslutande part avser Sverige eller den s�rskilda administrativa regionen Hong- kong beroende p� sammanhanget, </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 2014:1408 (f) the term information means any fact, statement or record in any form whatever; (g) the term information gathering meas- ures means laws and administrative or judicial procedures that enable a Contracting Party to obtain and provide the requested information; (h) the term person includes an individual, a company and any other body of persons; (i) the term publicly traded company means any company whose principal class of shares is listed on a recognised stock exchange provided its listed shares can be readily pur- chased or sold by the public. Shares can be pur- chased or sold by the public if the purchase or sale of shares is not implicitly or explicitly restricted to a limited group of investors; (j) 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; (k) the term recognised stock exchange means any stock exchange agreed upon by the competent authorities of the Contracting Parties; (l) the term requested Party means the Contracting Party requested to provide infor- mation; (m) the term applicant Party means the Contracting Party requesting information; (n) the term tax means any tax to which the Agreement applies. 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. f) upplysningar avser varje faktauppgift, meddelande, handling eller annan dokumenta- tion oavsett form, g) �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, h) person inbegriper fysisk person, bolag och annan personsammanslutning, i) 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 eller f�rs�ljning av aktier inte underf�rst�tt eller uttryckligen begr�nsats till en avgr�nsad krets av investerare, j) viktigaste aktieslag avser det eller de aktieslag som representerar majoriteten av r�s- terna i och v�rdet av bolaget, k) erk�nd aktieb�rs avser s�dan b�rs som de beh�riga myndigheterna i de avtalsslutande parterna kommit �verens om, l) anmodad part avser den avtalsslutande part som har anmodats att l�mna upplysningar, m) anmodande part avser den avtalsslu- tande part som beg�r upplysningar, n) skatt avser varje skatt som omfattas av detta avtal. 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. </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 2014:1408 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 information under this Article, to the extent al- lowable under its internal laws, in the form of depositions of witnesses and authenticated cop- ies of original records. 4. Each Contracting Party shall ensure that its competent authorities for the purposes spec- ified in Article 1, have the authority to obtain and provide upon request: (a) information held by banks, other finan- cial institutions, and any person acting in an agency or fiduciary capacity including nomi- nees and trustees; (b) information regarding the ownership of companies, partnerships, trusts, foundations and other persons, including, within the con- straints of Article 2, ownership information on all such persons in an ownership chain; in the case of trusts, information on settlors, trustees, and beneficiaries; and in the case of founda- tions, information on founders, members of the 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 relevanta �tg�rder f�r att inh�mta och l�mna de beg�rda upplysningarna. 3. Om den beh�riga myndigheten i en anmo- dande part s�rskilt beg�r det, ska den beh�riga myndigheten i den anmodade parten i den ut- str�ckning som detta �r till�tet enligt dess in- terna lagstiftning l�mna upplysningar enligt denna artikel i form av upptagande av vittnes- ber�ttelser och bestyrkta kopior av original- handlingar. 4. Vardera avtalsslutande parten ska s�ker- st�lla att den har befogenhet att genom dess be- h�riga myndigheter p� beg�ran och f�r de �ndam�l som anges i artikel 1, inh�mta och l�mna: a) upplysningar som innehas av banker, andra finansiella institutioner och annan person som agerar i egenskap av representant eller f�r- valtare, d�ri inbegripet ombud och trustf�rval- tare, b) upplysningar om �garf�rh�llandena i bo- lag, handelsbolag, truster, stiftelser och andra personer, d�ri inbegripet med de begr�ns- ningar som f�ljer av artikel 2 upplysningar om �garf�rh�llandena r�rande alla s�dana per- soner i en �garkedja; i fr�ga om truster, upplys- ningar om stiftare, f�rvaltare och f�rm�ns- tagare; i fr�ga om stiftelser, upplysningar om </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 2014:1408 foundation council, and beneficiaries. 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 invest- ment funds or schemes unless such information can be obtained without giving rise to dispro- portionate difficulties. 5. The requested Party shall disclose any in- formation that precedes the date on which this Agreement has effect for the taxes covered by the Agreement, insofar the information is fore- seeably relevant for a taxable period or taxable event following that date. 6. 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 re- quest: (a) the identity of the person under examina- tion or investigation; (b) the tax period for which information is requested; (c) the tax purpose for which the information is sought and the tax type(s) concerned; (d) a statement of the information sought, in- cluding its nature, its relevance to the purpose of the request, and the form in which the appli- cant Party wishes to receive the information from the requested Party; (e) grounds for believing that the informa- tion requested is held in the requested Party or is in the possession or control of a person within the jurisdiction of the requested Party; (f) to the extent known, the name and ad- dress of any person believed to be in posses- sion of the requested information; (g) a statement that the request is in con- formity with the law and administrative prac- tices of the applicant Party, that if the requested information was within the jurisdiction of the stiftare, ledam�ter i styrelsen och destinat�rer. Detta avtal medf�r inte skyldighet f�r de av- talsslutande 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�ttning eller i publika kollektiva investeringsfonder eller publika kollektiva investeringssystem, s�vida inte s�dana upplysningar kan inh�mtas utan att det medf�r oproportionerligt stora sv�righeter. 5. Den anmodade parten ska tillhandah�lla upplysningar som f�reg�r dagen d� detta avtal tr�der i kraft med avseende p� de skatter som omfattas av avtalet, i den m�n upplysningarna kan antas vara relevanta f�r ett beskattnings�r eller en skattepliktig h�ndelse efter den dagen. 6. 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) beskattnings�ret f�r vilket upplysningar beg�rs, c) beskattnings�ndam�let f�r vilket upplys- ningarna efterfr�gas och vilken typ av skatt som avses, d) uppgift om de beg�rda upplysningarna, d�ri inbegripet deras n�rmare beskaffenhet, deras relevans f�r �ndam�let med beg�ran och i vilken form som den anmodande parten �ns- kar att f� upplysningarna fr�n den anmodade parten, e) sk�len f�r att anta att de beg�rda upplys- ningarna finns i den anmodade parten eller innehas eller kontrolleras av person inom den anmodade partens jurisdiktion, f) s�vitt det �r k�nt, namn och adress p� per- son som kan antas inneha de beg�rda upplys- ningarna, g) uppgift om att beg�ran �r i �verensst�m- melse med lagstiftning och administrativ praxis i den anmodande parten och att den be- h�riga myndigheten i den anmodande parten </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 2014:1408 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; (h) a statement that the applicant Party has pursued all means available within its own ju- risdiction to obtain the information, except those that would give rise to disproportionate difficulties. 7. 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 re- quest; and (b) if the competent authority of the re- quested Party has been unable to obtain and provide the information within 90 days of re- ceipt of the request, including if it encounters obstacles in furnishing the information or it refuses to furnish the information, it shall im- mediately inform the applicant Party, explain- ing the reason for its inability, the nature of the obstacles or the reasons for its refusal. Article 6 Possibility of declining a request 1. The requested Party shall not be required to obtain or provide information that the 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- 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, h) uppgift om att den anmodande parten har vidtagit alla �tg�rder f�r att inh�mta upplys- ningarna som st�r till dess f�rfogande inom dess jurisdiktion, utom s�dana �tg�rder som skulle medf�ra oproportionerligt stora sv�rig- heter. 7. 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, och 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 inbe- gripet om det f�religger f�rhinder att tillhanda- h�lla upplysningarna eller om den beh�riga myndigheten v�grar att l�mna upplysningarna, ska den omedelbart underr�tta den anmodande parten om detta och ange sk�len f�r att den inte kunnat inh�mta och tillhandah�lla upplysning- arna, vilka hinder som f�religger eller sk�len f�r dess v�gran. Artikel 6 M�jlighet att avsl� en beg�ran 1. Den anmodade parten har inte skyldighet att inh�mta eller l�mna upplysningar som den anmodande parten inte skulle kunna inh�mta enligt dess lagstiftning f�r administration eller verkst�llighet av dess egen skattelagstiftning. </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 2014:1408 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 be- tween a client and an attorney, solicitor or other admitted legal representative where such communications are: (a) produced for the purposes of seeking or providing legal advice or (b) produced for the purposes of use in exist- ing or contemplated legal proceedings. 4. The requested Party may decline a request for information if the disclosure of the infor- mation would be contrary to public policy (or- dre 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 person who has the right of abode or is incorporated or other- wise constituted in the requested Party (where the requested Party is the Hong Kong Special Administrative Region) or a national of the re- quested Party (where the requested Party is Sweden) as compared with a person who has the right of abode or is incorporated or other- wise constituted in the applicant Party (where the applicant Party is the Hong Kong Special 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 el- ler s�dant f�rfaringss�tt endast p� grund av att de uppfyller villkoren i n�mnda punkt. 3. Best�mmelserna i detta avtal ska inte medf�ra skyldighet f�r en avtalsslutande part att inh�mta eller l�mna upplysningar som skulle r�ja hemlig kommunikation mellan en klient och dennes advokat eller annat juridiskt ombud, n�r s�dan kommunikation: a) f�revarit i syfte att s�ka eller l�mna juri- disk r�dgivning, eller b) f�revarit i syfte att anv�ndas under p�- g�ende eller f�rest�ende r�ttsliga f�rfaranden. 4. Den anmodade parten f�r avsl� en beg�- ran om upplysningar om l�mnandet av upplys- ningarna skulle strida mot allm�nna h�nsyn (ordre public). 5. En beg�ran om upplysningar ska inte av- sl�s p� grund av att den skattefordran som f�r- anleder beg�ran har bestridits. 6. Den anmodade parten f�r avsl� en beg�- ran om upplysningar om den anmodande par- ten har beg�rt upplysningarna f�r administra- tion eller verkst�llighet av en best�mmelse i den anmodande partens skattelagstiftning, eller d�rmed sammanh�ngande krav, som under samma f�rh�llanden diskriminerar en person som har uppeh�llstillst�nd, �r inkorporerad eller p� annat s�tt har bildats i den anmodade parten (d� den anmodade parten �r den s�r- skilda administrativa regionen Hongkong) eller en medborgare i den anmodade parten (d� den anmodade parten �r Sverige) i f�rh�llande till en person som har uppeh�llstillst�nd, �r inkor- porerad eller p� annat s�tt har bildats i den an- </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 2014:1408 Administrative Region) or a national of the ap- plicant Party (where the applicant Party is Sweden) in the same circumstances. Article 7 Confidentiality Any information received by a Contracting Party under this Agreement shall be treated as confidential in the same manner as information obtained under the internal laws of that Party and may be disclosed only to persons or au- thorities (including courts and administrative bodies) 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 pro- ceedings 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. Article 8 Costs 1. Incidence of ordinary costs incurred in the course of responding to a request for informa- tion will be borne by the requested Party. Such ordinary costs would normally cover internal administration costs and any minor external costs. 2. All other costs that are not ordinary costs are considered extraordinary costs and will be borne by the applicant Party. Extraordinary costs include, but are not limited to, the follow- ing: (a) reasonable fees charged by third parties for carrying out research; modande parten (d� den anmodande parten �r den s�rskilda administrativa regionen Hong- kong) eller en medborgare i den anmodande parten (d� den anmodande parten �r Sverige). Artikel 7 Sekretess Alla upplysningar som tas emot av en avtals- slutande part med st�d av detta avtal ska h�llas hemliga p� samma s�tt som upplysningar som inh�mtats med st�d av den interna 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 av, exe- kutiva �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 upplys- ningarna vid offentliga domstolsf�rhandlingar eller i domstolsavg�randen. Upplysningarna f�r inte yppas f�r annan person, institution eller myndighet eller annan jurisdiktion utan ut- tryckligt skriftligt medgivande av den beh�riga myndigheten i den anmodade parten. Artikel 8 Kostnader 1. Uppkomna sedvanliga kostnader f�r att besvara en beg�ran om upplysningar ska b�ras av den anmodade parten. S�dana sedvanliga kostnader ska normalt t�cka interna administra- tiva kostnader och mindre externa kostnader. 2. Alla andra kostnader som inte �r sedvan- liga kostnader anses vara extraordin�ra kostna- der och den anmodande parten ska svara f�r dessa. Extraordin�ra kostnader innefattar, men �r inte begr�nsade till, f�ljande: a) sk�liga kostnader fr�n tredje part f�r att utf�ra efterforskning, </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 2014:1408 (b) reasonable costs of engaging experts, in- terpreters, or translators; (c) reasonable costs of conveying documents to the applicant Party; (d) reasonable litigation costs of the re- quested Party in relation to a specific request for information; and (e) reasonable costs for obtaining deposi- tions or testimony. 3. The competent authorities of the Con- tracting Parties will consult each other in any particular case where extra-ordinary costs are likely to exceed $US500 to determine whether the applicant Party will continue to pursue the request and bear the cost. Article 9 Implementation legislation The Contracting Parties shall enact any leg- islation necessary to comply with, and give ef- fect to, the terms of the Agreement. Article 10 Language Requests for assistance and answers thereto shall be drawn up in English. Article 11 Mutual agreement procedure 1. Where difficulties or doubts arise between the Contracting Parties regarding the imple- mentation or interpretation of the Agreement, the competent authorities shall 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 Article 5. 3. The competent authorities of the Con- tracting Parties may communicate with each b) sk�liga kostnader f�r att anlita experter, tolkar eller �vers�ttare, c) sk�liga kostnader f�r att f�rmedla doku- ment till den anmodande parten, d) sk�liga processkostnader i den anmodade parten i f�rh�llande till en specifik beg�ran om upplysningar, och e) sk�liga kostnader f�r att erh�lla vittnesbe- r�ttelser eller vittnesm�l. 3. De beh�riga myndigheterna i de avtalsslu- tande parterna ska �verl�gga med varandra i varje enskilt fall, d�r de extraordin�ra kostna- derna f�rv�ntas att �verstiga 500 USD f�r att avg�ra om den anmodande parten ska fort- skrida med beg�ran och svara f�r kostnaden. Artikel 9 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 10 Spr�k Beg�ran om handr�ckning och svar p� s�dan beg�ran ska uppr�ttas p� engelska. 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 beh�riga myndigheterna s�ka avg�ra saken genom �msesidig �verenskommelse. 2. De avtalsslutande parternas beh�riga myndigheter f�r, ut�ver vad som framg�r av punkt 1, �msesidigt komma �verens om f�r- farandena f�r till�mpning av artikel 5. 3. De avtalsslutande parternas beh�riga myndigheter f�r tr�da i direkt f�rbindelse med </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 2014:1408 other directly for purposes of reaching agree- ment under this Article. 4. The Contracting Parties may also agree on other forms of dispute resolution. Article 12 Entry into force 1. Each of the Contracting Parties shall no- tify the other in writing of the completion of the procedures required by its law for the entry into force of this Agreement. This Agreement shall enter into force on the thirtieth day after the receipt of the later of these notifications. 2. The provisions of this Agreement shall thereupon have effect, with respect to all mat- ters covered in Article 1, for taxable periods beginning on or after the date on which the Agreement enters into force, or, where there is no taxable period, for all charges to tax arising on or after the date on which the Agreement enters into force. Article 13 Termination 1. This Agreement shall remain in force un- til terminated by a Contracting Party. Either Contracting Party may terminate the Agree- ment by giving written notice of termination to the other Contracting 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. 2. In the event of termination, both Contract- ing Parties shall remain bound by the provi- sions of Article 7 with respect to any informa- tion obtained under the Agreement. varandra i syfte att tr�ffa �verenskommelse med st�d av denna artikel. 4. De avtalsslutande parterna f�r ocks� �ver- enskomma om andra former f�r tvistl�sning. 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. Detta avtal tr�der i kraft den trettionde dagen efter det att den sista av dessa underr�ttelser har tagits emot. 2. Best�mmelserna i detta avtal ska till�m- pas i alla �renden som omfattas av artikel 1, f�r beskattnings�r som b�rjar p� dagen f�r ikraft- tr�dandet av avtalet eller senare, eller d� n�got beskattnings�r inte f�religger, f�r skattean- spr�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 skriftligen s�ga upp av- talet genom underr�ttelse h�rom till den andra avtalsslutande parten. I h�ndelse av s�dan upp- s�gning upph�r avtalet att g�lla den f�rsta dagen i den m�nad som f�ljer n�rmast efter ut- g�ngen av den sexm�nadersperiod som f�ljer efter den dag d� underr�ttelsen om upps�gning togs emot av den andra avtalsslutande parten. 2. I h�ndelse av upps�gning ska de avtalsslu- tande parterna vara fortsatt bundna av best�m- melserna i artikel 7 i fr�ga om upplysningar som erh�llits med st�d av avtalet. </div> <div id="page13-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> 13 SFS 2014:1408 In witness whereof the undersigned being duly authorised thereto have signed the Agree- ment. Done at Paris this 22nd day of August 2014, in duplicate in the English language. For the Government of the Kingdom of Sweden Martin Rahm For the Government of the Hong Kong Special Administrative Region of the People`s Republic of China Linda Lai Till bekr�ftelse h�rav har undertecknade, d�rtill vederb�rligen bemyndigade, underteck- nat detta avtal. Som skedde i Paris den 22 augusti 2014, i tv� exemplar p� engelska spr�ket. F�r Konungariket Sveriges regering Martin Rahm F�r Folkrepubliken Kinas s�rskilda administra- tiva region Hongkongs regering Linda Lai </div> <div id="page14-div" style="position:relative;width:701px;height:1028px;"> <img width="701" height="1028" src="/Static/i/lagboken/hidden.png" alt="background image"/> Norstedts Juridik AB/Fritzes Elanders Sverige AB, 2014 </div> </div>

Svensk f�rfattningssamling

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

utf�rdad den 27 november 2014.

Enligt riksdagens beslut

1 f�reskrivs f�ljande.

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

och Hongkong SAR:s regering undertecknade den 22 augusti 2014 ska g�lla
som lag h�r i landet. Avtalet �r avfattat p� engelska och framg�r av bilagan till
denna lag.

1. Denna lag tr�der i kraft den dag som regeringen best�mmer.
2. Lagen 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.

P� regeringens v�gnar

STEFAN L�FVEN

MAGDALENA ANDERSSON
(Finansdepartementet)

1 Prop. 2014/15:7, bet. 2014/15:SkU8, rskr. 2014/15:13.

SFS 2014:1408

Utkom fr�n trycket
den 5 december 2014

SFS 2014:1408

Bilaga

(�vers�ttning)

AGREEMENT BETWEEN THE GOVERN-
MENT OF THE KINGDOM OF SWEDEN
AND THE GOVERNMENT OF THE HONG
KONG SPECIAL ADMINISTRATIVE RE-
GION OF THE PEOPLE`S REPUBLIC OF
CHINA FOR THE EXCHANGE OF INFO-
MATION RELATING TO TAX MATTERS

The Government of the Kingdom of Sweden

and the Government of the Hong Kong Special
Administrative Region of the People`s Repub-
lic of China, desiring to conclude an Agree-
ment for the exchange of information relating
to tax matters, have agreed as follows:

Article 1

Object and scope of the Agreement

1. The competent authorities of the Contract-

ing Parties shall provide assistance through ex-
change of information that is foreseeably rele-
vant to the administration and enforcement of
the internal 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 pro-
vided in Article 7. The rights and safeguards
secured to persons by the laws or administra-
tive practice of the requested Party remain ap-
plicable to the extent that they do not unduly
prevent or delay effective exchange of infor-
mation.

2. This Agreement shall not affect the appli-

cation in the Contracting Parties of the provi-
sions on mutual legal assistance in criminal
matters.

AVTAL MELLAN KONUNGARIKET SVE-
RIGES REGERING OCH FOLKREPUBLI-
KEN KINAS S�RSKILDA ADMINISTRA-
TIVA REGION HONGKONGS REGERING
OM UTBYTE AV UPPLYSNINGAR I
SKATTE�RENDEN

Konungariket Sveriges regering och Folkre-

publiken Kinas s�rskilda administrativa region
Hongkongs regering, som �nskar ing� ett avtal
om utbyte av upplysningar i skatte�renden, har
kommit �verens om f�ljande:

Artikel 1

Avtalets syfte och till�mpningsomr�de

1. De beh�riga myndigheterna i de avtalsslu-

tande parterna ska bitr�da varandra med hand-
r�ckning genom utbyte av upplysningar som
kan antas vara relevanta vid administration och
verkst�llighet av de avtalsslutande parternas
interna lagstiftning avseende skatter som om-
fattas av detta avtal. S�dana upplysningar inbe-
griper upplysningar som kan antas vara rele-
vanta f�r fastst�llande, beskattning och upp-
b�rd av s�dana skatter, f�r indrivning och
andra exekutiva �tg�rder betr�ffande skatte-
fordringar eller f�r utredning eller �tal i skatte-
�renden. Upplysningarna ska utbytas i enlighet
med best�mmelserna i detta avtal och ska h�l-
las hemliga p� s�tt som anges i artikel 7. 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.

SFS 2014:1408

Article 2

Jurisdiction

A Requested Party is not obligated to pro-

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

Article 3

Taxes covered

1. The taxes to which this Agreement ap-

plies are:

(a) in the case of the Hong Kong Special

Administrative Region,

(i) profits tax;
(ii) salaries tax; and
(iii) property tax;
whether or not charged under personal as-

sessment;

(b) in the case of Sweden,
(i) taxes on income, profits and salaries;
(ii) taxes on dividends, royalties and capital

gains;

(iii) taxes on net wealth; and
(iv) taxes in other categories, except cus-

toms duties, namely:

estate, inheritance or gift taxes;
taxes on immovable or movable property;
consumption taxes; and
taxes on goods and services.
2. This Agreement shall also apply to any

identical taxes imposed after the date of signa-
ture of the Agreement in addition to or in place
of the existing taxes. This Agreement shall also
apply to any substantially similar taxes im-
posed after the date of signature of the Agree-
ment in addition to or in place of the existing
taxes if the competent authorities of the Con-
tracting Parties so agree. The competent au-
thorities of the Contracting Parties shall notify
each other of any substantial changes to the
taxation and related information gathering
measures covered by the Agreement.

Artikel 2

Jurisdiktion

Den anmodade parten �r inte skyldig att

l�mna upplysningar som varken innehas av
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

f�ljande:

a) i den s�rskilda administrativa regionen

Hongkong,

1) skatt p� vinster,
2) skatt p� l�ner, och
3) fastighetsskatt,
oavsett om beskattningsanspr�k g�rs vid en

enskild beskattning,

b) i Sverige,
1) skatter p� inkomster, vinster och l�ner,
2) skatter p� utdelningar, royalty och kapi-

talvinster,

3) skatter p� f�rm�genhet, och
4) andra kategorier av skatter, med undantag

f�r tullavgifter, n�mligen:

skatter p� d�dsbon, arv och g�vor,
skatter p� fast eller l�s egendom,
konsumtionsskatter, och
skatter p� varor och tj�nster.
2. Detta avtal till�mpas �ven p� skatter av

samma slag som efter undertecknandet av avta-
let tas ut vid sidan av eller i st�llet f�r de f�r
n�rvarande utg�ende skatterna. Detta avtal till-
l�mpas �ven p� skatter 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 om de beh�riga myndig-
heterna i de avtalsslutande parterna �r �verens
om detta. 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.

SFS 2014:1408

Article 4

Definitions

1. For the purposes of this Agreement, unless
otherwise defined:

(a) (i) the term Hong Kong Special Admin-

istrative Region means any place where the
tax laws of the Hong Kong Special Adminis-
trative Region of the People`s Republic of
China apply;

(ii) 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;

(b) 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 lim-
ited group of investors;

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

(d) the term competent authority means:
(i) in the Hong Kong Special Administrative

Region, the Commissioner of Inland Revenue
or his authorized representative;

(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 Contracting Party means the

Hong Kong Special Administrative Region or
Sweden as the context requires;

Artikel 4

Definitioner

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

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

a) 1) den s�rskilda administrativa regionen

Hongkong avser varje omr�de inom vilket
skattelagstiftningen i Folkrepubliken Kinas
s�rskilda administrativa region Hongkong till-
l�mpas,

2) 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 folkr�t-
tens regler, ut�var suver�na r�ttigheter eller
jurisdiktion,

b) kollektiv investeringsfond eller kollek-

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

c) bolag avser juridisk person eller annan

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

d) beh�rig myndighet avser
1) i den s�rskilda administrativa regionen

Hongkong, the Commissioner of Inland
Revenue eller dennes befullm�ktigade om-
bud,

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) avtalsslutande part avser Sverige eller

den s�rskilda administrativa regionen Hong-
kong beroende p� sammanhanget,

SFS 2014:1408

(f) the term information means any fact,

statement or record in any form whatever;

(g) the term information gathering meas-

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

(h) the term person includes an individual,

a company and any other body of persons;

(i) the term publicly traded company

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

(j) 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;

(k) the term recognised stock exchange

means any stock exchange agreed upon by the
competent authorities of the Contracting
Parties;

(l) the term requested Party means the

Contracting Party requested to provide infor-
mation;

(m) the term applicant Party means the

Contracting Party requesting information;

(n) the term tax means any tax to which

the Agreement applies.

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.

f) upplysningar avser varje faktauppgift,

meddelande, handling eller annan dokumenta-
tion oavsett form,

g) �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,

h) person inbegriper fysisk person, bolag

och annan personsammanslutning,

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

j) viktigaste aktieslag avser det eller de

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

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

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

l) anmodad part avser den avtalsslutande

part som har anmodats att l�mna upplysningar,

m) anmodande part avser den avtalsslu-

tande part som beg�r upplysningar,

n) skatt avser varje skatt som omfattas av

detta avtal.

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.

SFS 2014:1408

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
information under this Article, to the extent al-
lowable under its internal laws, in the form of
depositions of witnesses and authenticated cop-
ies of original records.

4. Each Contracting Party shall ensure that

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

(a) information held by banks, other finan-

cial institutions, and any person acting in an
agency or fiduciary capacity including nomi-
nees and trustees;

(b) information regarding the ownership of

companies, partnerships, trusts, foundations
and other persons, including, within the con-
straints of Article 2, ownership information on
all such persons in an ownership chain; in the
case of trusts, information on settlors, trustees,
and beneficiaries; and in the case of founda-
tions, information on founders, members of the

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
relevanta �tg�rder f�r att inh�mta och l�mna de
beg�rda upplysningarna.

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

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

4. Vardera avtalsslutande parten ska s�ker-

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

a) upplysningar som innehas av banker,

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

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

lag, handelsbolag, truster, stiftelser och andra
personer, d�ri inbegripet med de begr�ns-
ningar som f�ljer av artikel 2 upplysningar
om �garf�rh�llandena r�rande alla s�dana per-
soner i en �garkedja; i fr�ga om truster, upplys-
ningar om stiftare, f�rvaltare och f�rm�ns-
tagare; i fr�ga om stiftelser, upplysningar om

SFS 2014:1408

foundation council, and beneficiaries. 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 invest-
ment funds or schemes unless such information
can be obtained without giving rise to dispro-
portionate difficulties.

5. The requested Party shall disclose any in-

formation that precedes the date on which this
Agreement has effect for the taxes covered by
the Agreement, insofar the information is fore-
seeably relevant for a taxable period or taxable
event following that date.

6. 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 re-
quest:

(a) the identity of the person under examina-

tion or investigation;

(b) the tax period for which information is

requested;

is sought and the tax type(s) concerned;

(d) a statement of the information sought, in-

cluding its nature, its relevance to the purpose
of the request, and the form in which the appli-
cant Party wishes to receive the information
from the requested Party;

(e) grounds for believing that the informa-

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

(f) to the extent known, the name and ad-

dress of any person believed to be in posses-
sion of the requested information;

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

formity with the law and administrative prac-
tices of the applicant Party, that if the requested
information was within the jurisdiction of the

stiftare, ledam�ter i styrelsen och destinat�rer.
Detta avtal medf�r inte skyldighet f�r de av-
talsslutande 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�ttning eller i
publika kollektiva investeringsfonder eller
publika kollektiva investeringssystem, s�vida
inte s�dana upplysningar kan inh�mtas utan att
det medf�r oproportionerligt stora sv�righeter.

5. Den anmodade parten ska tillhandah�lla

upplysningar som f�reg�r dagen d� detta avtal
tr�der i kraft med avseende p� de skatter som
omfattas av avtalet, i den m�n upplysningarna
kan antas vara relevanta f�r ett beskattnings�r
eller en skattepliktig h�ndelse efter den dagen.

6. 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) beskattnings�ret f�r vilket upplysningar

beg�rs,

c) beskattnings�ndam�let f�r vilket upplys-

ningarna efterfr�gas och vilken typ av skatt
som avses,

d) uppgift om de beg�rda upplysningarna,

d�ri inbegripet deras n�rmare beskaffenhet,
deras relevans f�r �ndam�let med beg�ran och
i vilken form som den anmodande parten �ns-
kar att f� upplysningarna fr�n den anmodade
parten,

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

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

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

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

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

melse med lagstiftning och administrativ
praxis i den anmodande parten och att den be-
h�riga myndigheten i den anmodande parten

SFS 2014:1408

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;

(h) a statement that the applicant Party has

pursued all means available within its own ju-
risdiction to obtain the information, except
those that would give rise to disproportionate
difficulties.

7. 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 re-
quest; and

(b) if the competent authority of the re-

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

Article 6

Possibility of declining a request

1. The requested Party shall not be required

to obtain or provide information that the 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-

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,

h) uppgift om att den anmodande parten har

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

7. 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, och

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 inbe-
gripet om det f�religger f�rhinder att tillhanda-
h�lla upplysningarna eller om den beh�riga
myndigheten v�grar att l�mna upplysningarna,
ska den omedelbart underr�tta den anmodande
parten om detta och ange sk�len f�r att den inte
kunnat inh�mta och tillhandah�lla upplysning-
arna, vilka hinder som f�religger eller sk�len
f�r dess v�gran.

Artikel 6

M�jlighet att avsl� en beg�ran

1. Den anmodade parten har inte skyldighet

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

SFS 2014:1408

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 be-
tween a client and an attorney, solicitor or
other admitted legal representative where such
communications are:

(a) produced for the purposes of seeking or

providing legal advice or

(b) produced for the purposes of use in exist-

ing or contemplated legal proceedings.

4. The requested Party may decline a request

for information if the disclosure of the infor-
mation would be contrary to public policy (or-
dre 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 person who has
the right of abode or is incorporated or other-
wise constituted in the requested Party (where
the requested Party is the Hong Kong Special
Administrative Region) or a national of the re-
quested Party (where the requested Party is
Sweden) as compared with a person who has
the right of abode or is incorporated or other-
wise constituted in the applicant Party (where
the applicant Party is the Hong Kong Special

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 el-
ler s�dant f�rfaringss�tt endast p� grund av att
de uppfyller villkoren i n�mnda punkt.

3. Best�mmelserna i detta avtal ska inte

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

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

disk r�dgivning, eller

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

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

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

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

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

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

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

ran om upplysningar om den anmodande par-
ten har beg�rt upplysningarna f�r administra-
tion eller verkst�llighet av en best�mmelse i
den anmodande partens skattelagstiftning, eller
d�rmed sammanh�ngande krav, som under
samma f�rh�llanden diskriminerar en person
som har uppeh�llstillst�nd, �r inkorporerad
eller p� annat s�tt har bildats i den anmodade
parten (d� den anmodade parten �r den s�r-
skilda administrativa regionen Hongkong) eller
en medborgare i den anmodade parten (d� den
anmodade parten �r Sverige) i f�rh�llande till
en person som har uppeh�llstillst�nd, �r inkor-
porerad eller p� annat s�tt har bildats i den an-

SFS 2014:1408

Administrative Region) or a national of the ap-
plicant Party (where the applicant Party is
Sweden) in the same circumstances.

Article 7

Confidentiality

Any information received by a Contracting

Party under this Agreement shall be treated as
confidential in the same manner as information
obtained under the internal laws of that Party
and may be disclosed only to persons or au-
thorities (including courts and administrative
bodies) 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 pro-
ceedings 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.

Article 8

Costs

1. Incidence of ordinary costs incurred in the

course of responding to a request for informa-
tion will be borne by the requested Party. Such
ordinary costs would normally cover internal
administration costs and any minor external
costs.

2. All other costs that are not ordinary costs

are considered extraordinary costs and will be
borne by the applicant Party. Extraordinary
costs include, but are not limited to, the follow-
ing:

(a) reasonable fees charged by third parties

for carrying out research;

modande parten (d� den anmodande parten �r
den s�rskilda administrativa regionen Hong-
kong) eller en medborgare i den anmodande
parten (d� den anmodande parten �r Sverige).

Artikel 7

Sekretess

Alla upplysningar som tas emot av en avtals-

slutande part med st�d av detta avtal ska h�llas
hemliga p� samma s�tt som upplysningar som
inh�mtats med st�d av den interna 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 av, exe-
kutiva �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 upplys-
ningarna vid offentliga domstolsf�rhandlingar
eller i domstolsavg�randen. Upplysningarna
f�r inte yppas f�r annan person, institution eller
myndighet eller annan jurisdiktion utan ut-
tryckligt skriftligt medgivande av den beh�riga
myndigheten i den anmodade parten.

Artikel 8

Kostnader

1. Uppkomna sedvanliga kostnader f�r att

besvara en beg�ran om upplysningar ska b�ras
av den anmodade parten. S�dana sedvanliga
kostnader ska normalt t�cka interna administra-
tiva kostnader och mindre externa kostnader.

2. Alla andra kostnader som inte �r sedvan-

liga kostnader anses vara extraordin�ra kostna-
der och den anmodande parten ska svara f�r
dessa. Extraordin�ra kostnader innefattar, men
�r inte begr�nsade till, f�ljande:

a) sk�liga kostnader fr�n tredje part f�r att

utf�ra efterforskning,

SFS 2014:1408

(b) reasonable costs of engaging experts, in-

terpreters, or translators;

to the applicant Party;

(d) reasonable litigation costs of the re-

quested Party in relation to a specific request
for information; and

(e) reasonable costs for obtaining deposi-

tions or testimony.

3. The competent authorities of the Con-

tracting Parties will consult each other in any
particular case where extra-ordinary costs are
likely to exceed $US500 to determine whether
the applicant Party will continue to pursue the
request and bear the cost.

Article 9

Implementation legislation

The Contracting Parties shall enact any leg-

islation necessary to comply with, and give ef-
fect to, the terms of the Agreement.

Article 10

Language

Requests for assistance and answers thereto

shall be drawn up in English.

Article 11

Mutual agreement procedure

1. Where difficulties or doubts arise between

the Contracting Parties regarding the imple-
mentation or interpretation of the Agreement,
the competent authorities shall 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 Article 5.

3. The competent authorities of the Con-

tracting Parties may communicate with each

b) sk�liga kostnader f�r att anlita experter,

tolkar eller �vers�ttare,

c) sk�liga kostnader f�r att f�rmedla doku-

ment till den anmodande parten,

d) sk�liga processkostnader i den anmodade

parten i f�rh�llande till en specifik beg�ran om
upplysningar, och

e) sk�liga kostnader f�r att erh�lla vittnesbe-

r�ttelser eller vittnesm�l.

3. De beh�riga myndigheterna i de avtalsslu-

tande parterna ska �verl�gga med varandra i
varje enskilt fall, d�r de extraordin�ra kostna-
derna f�rv�ntas att �verstiga 500 USD f�r att
avg�ra om den anmodande parten ska fort-
skrida med beg�ran och svara f�r kostnaden.

Artikel 9

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 10

Spr�k

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

beg�ran ska uppr�ttas p� engelska.

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
beh�riga myndigheterna s�ka avg�ra saken
genom �msesidig �verenskommelse.

2. De avtalsslutande parternas beh�riga

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

3. De avtalsslutande parternas beh�riga

myndigheter f�r tr�da i direkt f�rbindelse med

SFS 2014:1408

other directly for purposes of reaching agree-
ment under this Article.

4. The Contracting Parties may also agree on

other forms of dispute resolution.

Article 12

Entry into force

1. Each of the Contracting Parties shall no-

tify the other in writing of the completion of
the procedures required by its law for the entry
into force of this Agreement. This Agreement
shall enter into force on the thirtieth day after
the receipt of the later of these notifications.

2. The provisions of this Agreement shall

thereupon have effect, with respect to all mat-
ters covered in Article 1, for taxable periods
beginning on or after the date on which the
Agreement enters into force, or, where there is
no taxable period, for all charges to tax arising
on or after the date on which the Agreement
enters into force.

Article 13

Termination

1. This Agreement shall remain in force un-

til terminated by a Contracting Party. Either
Contracting Party may terminate the Agree-
ment by giving written notice of termination to
the other Contracting 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.

2. In the event of termination, both Contract-

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

varandra i syfte att tr�ffa �verenskommelse
med st�d av denna artikel.

4. De avtalsslutande parterna f�r ocks� �ver-

enskomma om andra former f�r tvistl�sning.

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. Detta avtal tr�der i
kraft den trettionde dagen efter det att den sista
av dessa underr�ttelser har tagits emot.

2. Best�mmelserna i detta avtal ska till�m-

pas i alla �renden som omfattas av artikel 1, f�r
beskattnings�r som b�rjar p� dagen f�r ikraft-
tr�dandet av avtalet eller senare, eller d� n�got
beskattnings�r inte f�religger, f�r skattean-
spr�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 skriftligen s�ga upp av-
talet genom underr�ttelse h�rom till den andra
avtalsslutande parten. I h�ndelse av s�dan upp-
s�gning upph�r avtalet att g�lla den f�rsta
dagen i den m�nad som f�ljer n�rmast efter ut-
g�ngen av den sexm�nadersperiod som f�ljer
efter den dag d� underr�ttelsen om upps�gning
togs emot av den andra avtalsslutande parten.

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

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

SFS 2014:1408

In witness whereof the undersigned being

duly authorised thereto have signed the Agree-
ment.

Done at Paris this 22nd day of August 2014,

in duplicate in the English language.

For the Government of the Kingdom of
Sweden

Martin Rahm

For the Government of the Hong Kong Special
Administrative Region of the People`s
Republic of China

Linda Lai

Till bekr�ftelse h�rav har undertecknade,

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

Som skedde i Paris den 22 augusti 2014, i

tv� exemplar p� engelska spr�ket.

F�r Konungariket Sveriges regering

Martin Rahm

F�r Folkrepubliken Kinas s�rskilda administra-
tiva region Hongkongs regering

Linda Lai

Norstedts Juridik AB/Fritzes

Elanders Sverige AB, 2014

;

Tjänster

Utbildningar

Juridisk rådgivning

SFS 2014:1408 Lag om avtal mellan Sverige och Hongkong SAR om utbyte av upplysningar i skatteärenden

Om Lagboken.se