SFS 2014:338 Lag om avtal mellan Sverige och Qatar 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 Qatar om utbyte av upplysningar i skatte�renden; utf�rdad den 15 maj 2014. Enligt riksdagens beslut 1 f�reskrivs f�ljande. Det avtal om utbyte av upplysningar i skatte�renden som Konungariket Sveriges regering och Staten Qatars regering undertecknade den 6 september 2013 ska, tillsammans med det protokoll som �r fogat till avtalet och som ut- g�r en del av detta, g�lla som lag h�r i landet. Avtalet �r avfattat p� svenska, arabiska och engelska. Den svenska och engelska texten 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 ANDERS BORG (Finansdepartementet) 1 Prop. 2013/14:105, bet. 2013/14:SkU27, rskr. 2013/14:248. SFS 2014:338 Utkom fr�n trycket den 27 maj 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 2014:338 Bilaga AVTAL MELLAN KONUNGARIKET SVERIGES REGERING OCH STATEN QATARS REGERING OM UTBYTE AV UPPLYSNINGAR I SKATTE�RENDEN Konungariket Sveriges regering och staten Qatars 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 staterna 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 staternas in- terna lagstiftning avseende skatter som omfat- tas av detta avtal. S�dana upplysningar inbegri- per upplysningar som kan antas vara relevanta f�r fastst�llande, beskattning och uppb�rd av s�dana skatter, f�r indrivning och andra exeku- tiva �tg�rder betr�ffande skattefordringar eller f�r utredning eller �tal i skatte�renden. Upplysningarna ska utbytas i enlighet med best�mmelserna i detta avtal och ska h�llas hemliga p� s�tt som anges i artikel 8. De r�ttig- heter som tillkommer personer enligt den an- modade statens lagstiftning eller administrativa praxis f�rblir till�mpliga i den utstr�ckning de inte otillb�rligt hindrar eller f�rdr�jer ett effek- tivt utbyte av upplysningar. 2. Detta avtal ska inte p�verka till�mpningen i de avtalsslutande staterna av best�mmelserna om �msesidig r�ttslig hj�lp i brottm�l. AGREEMENT BETWEEN THE GOVERN- MENT OF THE KINGDOM OF SWEDEN AND THE GOVERNMENT OF THE STATE OF QATAR FOR THE EXCHANGE OF INFORMATION RELATING TO TAX MATTERS The Government of the Kingdom of Sweden and the Government of the State of Qatar, de- siring to conclude an Agreement for the ex- change 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 States shall provide assistance through ex- change of information that is foreseeably rele- vant to the administration and enforcement of the domestic laws of the Contracting States 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 accord- ance with the provisions of this Agreement and shall be treated as confidential in the manner provided in Article 8. The rights and safe- guards secured to persons by the laws or ad- ministrative practice of the requested State re- main applicable to the extent that they do not unduly prevent or delay effective exchange of information. 2. This Agreement shall not affect the appli- cation in the Contracting States of the rules on mutual legal assistance in criminal matters. </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 2014:338 Artikel 2 Jurisdiktion Den anmodade staten �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 skatter av varje slag och beskaffenhet som tas ut i de avtalsslutande staterna. 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 staterna 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) 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) Qatar avser staten Qatar, och n�r ut- trycket anv�nds i geografisk betydelse, staten Qatars landomr�de, inre vatten, territorialhav innefattande dess havsbotten och underlag, luftrummet d�r �ver, den exklusiva ekono- miska zonen och kontinentalsockeln �ver vilka staten Qatar ut�var suver�na r�ttigheter och Article 2 Jurisdiction A Requested State 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 territorial jurisdic- tion. 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 States. 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 States 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, un- less otherwise defined: a) 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 Qatar means the State of Qatar, and when used in the geographical sense, it means the State of Qatars lands, inter- nal waters, territorial sea including its bed and subsoil, the air space over them, the exclusive economic zone and the continental shelf, over which the State of Qatar exercises sovereign </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 2014:338 jurisdiktion i enlighet med folkr�ttens regler och Qatars lagar och f�rordningar, c) avtalsslutande stat avser Sverige eller Qatar beroende p� sammanhanget, d) beh�rig myndighet avser 1) i Qatar, finansministern, dennes befull- m�ktigade ombud eller den myndighet �t vil- ken uppdras att vara beh�rig myndighet vid till�mpningen av detta avtal, 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 aktieslag �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, 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 anges i det protokoll som fogats till avtalet eller som de beh�riga myndigheterna i de av- talsslutande staterna 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- rights and jurisdiction in accordance with the provisions of international law and Qatars na- tional laws and regulations; c) the term Contracting State means Sweden or Qatar as the context requires; d) the term competent authority means: (i) in Qatar, the Minister of Finance, his au- thorised representative or the authority which is designated as a competent authority for the purposes of this Agreement; (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 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; 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 means any stock exchange identified in the Protocol attached to the Agreement or agreed upon by the competent authorities of the Con- tracting States; 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 </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 2014:338 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 stat avser den avtalsslutande stat som beg�r upplysningar, m) anmodad stat avser den avtalsslutande stat 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 stat att inh�mta och l�mna be- g�rda upplysningar, o) upplysningar avser varje faktauppgift, meddelande, handling eller annan dokumenta- tion oavsett form, p) skattebrotts�renden avser skatte�renden som omfattar handlande, vilket enligt strafflag- stiftningen i den anmodande staten kan bli f�rem�l f�r �tal, q) strafflagstiftning avser all strafflagstift- ning som ben�mns som s�dan i intern lagstift- ning oberoende av om den innefattas i skatte- lagstiftningen, strafflagstiftningen eller andra f�rfattningar. 2. D� en avtalsslutande stat 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 statens lagstiftning och den betydelse som ut- trycket har enligt till�mplig skattelagstiftning i denna stat �ger f�retr�de framf�r den betydelse som uttrycket har enligt annan lagstiftning i denna stat. Artikel 5 Utbyte av upplysningar p� beg�ran 1. Den beh�riga myndigheten i den anmo- dade staten ska p� beg�ran l�mna upplysningar 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; k) the term tax means any tax to which the Agreement applies; l) the term applicant State means the Con- tracting State requesting information; m) the term requested State means the Contracting State requested to provide infor- mation; n) the term information gathering meas- ures means laws and administrative or judicial procedures that enable a Contracting State to obtain and provide the requested information; o) the term information means any fact, statement or record in any form whatsoever; p) the term criminal tax matters means tax matters involving any conduct which is liable to prosecution under the criminal laws of the applicant State; q) the term criminal laws means all crimi- nal laws designated as such under domestic law irrespective of whether contained in the tax laws, the criminal code or other statutes. 2. As regards the application of this Agree- ment at any time by a Contracting State, 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 State, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State. Article 5 Exchange of information upon request 1. The competent authority of the requested State shall provide upon request information </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 2014:338 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 statens lagstiftning om ett s�dant handlande ut- f�rts i den anmodade staten. 2. Om de upplysningar som �r tillg�ngliga f�r den beh�riga myndigheten i den anmodade staten inte r�cker till f�r att tillm�tesg� en be- g�ran om upplysningar, ska den anmodade sta- ten utan hinder av att den anmodade staten 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 den an- modande staten s�rskilt beg�r det, ska den be- h�riga myndigheten i den anmodade staten i den utstr�ckning som detta �r till�tet enligt dess interna lagstiftning l�mna upplysningar enligt denna artikel i form av upptagande av vittnesber�ttelser och bestyrkta kopior av origi- nalhandlingar. 4. Vardera avtalsslutande staten ska s�ker- st�lla att den har befogenhet att genom dess be- h�riga myndigheter p� beg�ran och f�r de �n- dam�l som anges i artikel 1 i avtalet, 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�nsta- gare; i fr�ga om stiftelser, upplysningar om stiftare, ledam�ter i styrelsen och destinat�rer. Detta avtal medf�r inte skyldighet f�r de av- talsslutande staterna 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 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 State if such conduct occurred in the requested State. 2. If the information in the possession of the competent authority of the requested State is not sufficient to enable it to comply with the request for information, that State shall use all relevant information gathering measures to provide the applicant State with the informa- tion requested, notwithstanding that the re- quested State may not need such information for its own tax purposes. 3. If specifically requested by the competent authority of the applicant State, the competent authority of the requested State shall provide information under this Article, to the extent al- lowable under its domestic laws, in the form of depositions of witnesses and authenticated cop- ies of original records. 4. Each Contracting State shall ensure that its competent authorities for the purposes spec- ified 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 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 foundation council and beneficiaries. Further, this Agreement does not create an obligation on the Contracting States to obtain or provide ownership information with respect to publicly traded companies or public collective invest- </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 2014:338 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. Vid beg�ran om upplysningar enligt detta avtal ska den beh�riga myndigheten i den an- modande staten till den beh�riga myndigheten i den anmodade staten 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 staten �ns- kar att f� upplysningarna fr�n den anmodade staten, 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 staten eller innehas eller kontrolleras av person inom den anmodade statens jurisdiktion, e) s�vitt det �r k�nt, namn och adress p� per- son som kan antas inneha de beg�rda upplys- ningarna, f) uppgift om att beg�ran �r i �verensst�m- melse med lagstiftning och administrativ praxis i den anmodande staten och att den be- h�riga myndigheten i den anmodande staten om de beg�rda upplysningarna fanns inom denna stats jurisdiktion skulle kunna inh�mta upplysningarna enligt lagstiftning eller veder- tagen administrativ praxis i den anmodande staten samt att beg�ran �r i �verensst�mmelse med detta avtal, g) uppgift om att den anmodande staten 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 staten ska snarast m�jligt l�mna de be- g�rda upplysningarna till den anmodande sta- ment funds or schemes unless such information can be obtained without giving rise to dispro- portionate difficulties. 5. The competent authority of the applicant State shall provide the following information to the competent authority of the requested State 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) a statement of the information sought in- cluding its nature and the form in which the ap- plicant State wishes to receive the information from the requested State; c) the tax purpose for which the information is sought; d) grounds for believing that the information requested is held in the requested State or is in the possession or control of a person within the jurisdiction of the requested State; 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 conform- ity with the law and administrative practices of the applicant State, that if the requested infor- mation was within the jurisdiction of the appli- cant State then the competent authority of the applicant State would be able to obtain the in- formation under the laws of the applicant State or in the normal course of administrative prac- tice and that it is in conformity with this Agree- ment; g) a statement that the applicant State 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 State shall forward the requested information as promptly as possible to the applicant State. </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 2014:338 ten. F�r att tillgodose ett skyndsamt svar ska den beh�riga myndigheten i den anmodade sta- ten: a) Till den beh�riga myndigheten i den an- modande staten skriftligen bekr�fta mottagan- det av beg�ran och inom 60 dagar efter motta- gandet underr�tta den beh�riga myndigheten i den anmodande staten om eventuella brister i beg�ran. b) Om den beh�riga myndigheten i den an- modade staten inte har kunnat inh�mta och l�mna de beg�rda upplysningarna inom 90 da- gar fr�n det att beg�ran togs emot, d�ri inbegri- pet 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 staten 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 Utomlands utf�rda skatteutredningar 1. En avtalsslutande stat f�r till�ta att f�re- tr�dare f�r den beh�riga myndigheten i den andra avtalsslutande staten n�rvarar i den f�rst- n�mnda staten f�r att h�ra fysiska personer och granska handlingar efter skriftligt medgivande av de ber�rda personerna. Den beh�riga myn- digheten i den f�rstn�mnda parten ska, efter samr�d med ber�rda personer, meddela den be- h�riga myndigheten i den sistn�mnda staten om tid och plats f�r m�tet med dessa personer. 2. P� beg�ran av den beh�riga myndigheten i en avtalsslutande stat f�r den beh�riga myn- digheten i den andra avtalsslutande staten till- l�ta att f�retr�dare f�r den beh�riga myndighe- ten i den f�rstn�mnda staten �r n�rvarande vid skatteutredning i den sistn�mnda staten till den del detta anses l�mpligt. 3. Bifalls en beg�ran enligt punkt 2 ska den beh�riga myndigheten i den avtalsslutande stat To ensure a prompt response, the competent authority of the requested State shall: a) Confirm receipt of a request in writing to the competent authority of the applicant State and shall notify the competent authority of the applicant State of deficiencies in the request, if any, within 60 days of the receipt of the re- quest. b) If the competent authority of the re- quested State 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 State, explain- ing the reason for its inability, the nature of the obstacles or the reasons for its refusal. Article 6 Tax examinations abroad 1. A Contracting State may allow represent- atives of the competent authority of the other Contracting State to enter the territory of the first-mentioned State to interview individuals and examine records with the written consent of the persons concerned. The competent au- thority of the first-mentioned State shall, after consultation with the persons concerned, notify the competent authority of the second- mentioned State of the time and place of the meeting with the individuals concerned. 2. At the request of the competent authority of a Contracting State, the competent authority of the other Contracting State may allow repre- sentatives of the competent authority of the first-mentioned State to be present at the ap- propriate part of a tax examination in the second-mentioned State. 3. If the request referred to in paragraph 2 is acceded to, the competent authority of the Con- </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 2014:338 som utf�r utredningen snarast m�jligt under- r�tta den beh�riga myndigheten i den andra staten 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 fastst�llts f�r utf�randet av utred- ningen. Alla beslut betr�ffande utf�randet av utredningen ska fattas av den stat som utf�r ut- redningen. Artikel 7 M�jlighet att avsl� en beg�ran 1. Den anmodade staten har inte skyldighet att inh�mta eller l�mna upplysningar som den anmodande staten inte skulle kunna inh�mta enligt dess lagstiftning f�r administration eller verkst�llighet av dess egen skattelagstiftning. Den beh�riga myndigheten i den anmodade staten 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 stat att l�mna upplysningar som skulle r�ja han- dels-, aff�rs-, industri- eller yrkeshemlighet el- ler kommersiell hemlighet eller i n�ringsverk- samhet 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 stat 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 staten f�r avsl� en beg�ran om upplysningar om l�mnandet av upplys- tracting State conducting the examination shall, as soon as possible, notify the competent authority of the other State 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 for the conduct of the examination. All decisions with respect to the conduct of the tax examina- tion shall be made by the State conducting the examination. Article 7 Possibility of declining a request 1. The requested State shall not be required to obtain or provide information that the appli- cant State would not be able to obtain under its own laws for purposes of the administration or enforcement of its own tax laws. The compe- tent authority of the requested State 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 State the obliga- tion to supply information which would dis- close any trade, business, industrial, commer- cial or professsional 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 State 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 State may decline a request for information if the disclosure of the infor- </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 2014:338 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 staten f�r avsl� en beg�ran om upplysningar om den anmodande staten har beg�rt upplysningarna f�r administration eller verkst�llighet av en best�mmelse i den anmo- dande statens skattelagstiftning, eller d�rmed sammanh�ngande krav, som under samma f�r- h�llanden diskriminerar en medborgare i den anmodade staten i f�rh�llande till en medbor- gare i den anmodande staten. S�dan icke- beskattning eller undantag fr�n beskattning av medborgare i Qatar som f�ljer av Qatars skat- telagstiftning ska dock inte anses som s�dan diskriminering som avses i denna best�m- melse. Artikel 8 Sekretess Alla upplysningar som tas emot av en avtals- slutande stat 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 stat och f�r yppas endast f�r personer eller myndigheter (d�ri inbegripet domstolar och f�rvaltningsorgan) inom den av- talsslutande statens jurisdiktion som har befatt- ning med beskattning eller uppb�rd av, 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 en- dast 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 staten. 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 State may decline a request for information if the information is requested by the applicant State to administer or enforce a provision of the tax law of the applicant State, or any requirement connected therewith, which discriminates against a national of the requested State as compared with a national of the applicant State in the same circumstances. However, the non-taxation or exemption of Qatari nationals under Qatari tax law shall not be regarded as a discrimination in the meaning of this paragraph. Article 8 Confidentiality Any information received by a Contracting State under this Agreement shall be treated as confidential in the same manner as information obtained under the domestic laws of that State and may be disclosed only to persons or au- thorities (including courts and administrative bodies) in the jurisdiction of the Contracting State 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 State. </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 2014:338 Artikel 9 Kostnader De avtalsslutande staternas beh�riga myn- digheter ska komma �verens om f�rdelningen av uppkomna kostnader f�r handr�ckning. Artikel 10 F�rfarandet vid �msesidig �verenskommelse 1. N�r sv�righeter eller tvivelsm�l uppkom- mer mellan de avtalsslutande staterna 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 staternas beh�riga myn- digheter f�r, ut�ver vad som framg�r av punkt 1, �msesidigt komma �verens om f�rfarandena f�r till�mpning av artiklarna 5 och 6. 3. De avtalsslutande staternas beh�riga myn- digheter f�r tr�da i direkt f�rbindelse med var- andra i syfte att tr�ffa �verenskommelse med st�d av denna artikel. Artikel 11 Ikrafttr�dande 1. De avtalsslutande staterna ska skriftligen p� diplomatisk v�g underr�tta varandra n�r de �tg�rder vidtagits av respektive avtalsslutande stat 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, och 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. Article 9 Costs Incidence of costs incurred in providing assistance shall be agreed by the competent authorities of the Contracting States. Article 10 Mutual agreement procedure 1. Where difficulties or doubts arise between the Contracting States regarding the implemen- tation or interpretation of the Agreement, the competent authorities shall endeavour to re- solve the matter by mutual agreement. 2. In addition to the agreements referred to in paragraph 1, the competent authorities of the Contracting States may mutually agree on the procedures to be used under Articles 5 and 6. 3. The competent authorities of the Con- tracting States may communicate with each other directly for the purposes of reaching agreement under this Article. Article 11 Entry into force 1. Each of the Contracting States shall notify the other in writing through diplomatic chan- nels of the completion of the procedures re- quired 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 ef- fect: a) for criminal tax matters, from the date of entry into force; and 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 charges to tax arising on or after the date on which the Agreement enters into force. </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 2014:338 Artikel 12 Upph�rande 1. Detta avtal f�rblir i kraft till dess att det s�gs upp av en avtalsslutande stat. Vardera av- talsslutande staten kan p� diplomatisk v�g skriftligen s�ga upp avtalet genom underr�t- telse h�rom till den andra avtalsslutande staten. I h�ndelse av s�dan upps�gning upph�r avtalet att g�lla den f�rsta dagen i den m�nad som f�l- jer 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 staten. 2. I h�ndelse av upps�gning ska de avtalsslu- tande staterna 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 6 september 2013, i tv� exemplar p� svenska, arabiska och engel- ska spr�ken, vilka alla texter �r lika giltiga. I h�ndelse av n�gon skiljaktighet, ska den engel- ska texten ha f�retr�de. F�r Konungariket Sveriges regering Martin Rahm F�r Staten Qatars regering Moftah Jassim Al Moftah Protokoll till avtalet mellan Konungariket Sveriges regering och staten Qatars regering om utbyte av upplysningar i skatte�renden. Article 12 Termination 1. This Agreement shall remain in force un- til terminated by a Contracting State. Either Contracting State may terminate the Agree- ment, through diplomatic channels, by giving written notice of termination to the other Con- tracting State. 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 ter- mination by the other Contracting State. 2. In the event of termination, both Contract- ing States shall remain bound by the provisions of Article 8 with respect to any information ob- tained under the Agreement. In witness whereof the undersigned being duly authorised thereto have signed the Agree- ment. Done at Paris this 6th day of September 2013, in duplicate in the Swedish, Arabic and English languages, all texts being equally authentic. In case of any divergence, the English text shall prevail. For the Government of the Kingdom of Sweden Martin Rahm For the Government of the State of Qatar Moftah Jassim Al Moftah Protocol to the Agreement between the Government of the Kingdom of Sweden and the Govern- ment of the State of Qatar for the exchange of information relating to tax matters. </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 2014:338 Vid tidpunkten f�r undertecknandet av avta- let mellan Konungariket Sveriges regering och staten Qatars regering (de avtalsslutande sta- terna) om utbyte av upplysningar i skatte�ren- den (nedan kallat avtalet), har de avtalsslu- tande staterna kommit �verens om f�ljande be- st�mmelse, som ska utg�ra en del av avtalet: Betr�ffande artikel 4, punkten 1 i), ska Qatar Exchange i Qatar ( 1 7B ) 51H() och NASDAQ OMX Stockholm Stock Exchange (Stockholmsb�rsen) anses utg�ra erk�nda aktieb�rser. Till bekr�ftelse h�rav har undertecknade, d�rtill vederb�rligen bemyndigade, underteck- nat detta protokoll. Som skedde i Paris, den 6 september 2013, i tv� exemplar p� svenska, arabiska och engel- ska spr�ken, vilka alla texter �r lika giltiga. I h�ndelse av n�gon skiljaktighet, ska den engel- ska texten ha f�retr�de. F�r Konungariket Sveriges regering Martin Rahm F�r Staten Qatars regering Moftah Jassim Al Moftah On the occasion of the signing of the Agree- ment between the Government of the Kingdom of Sweden and the Government of the State of Qatar (the Contracting States) for the ex- change of information relating to tax matters (hereinafter referred to as the Agreement), the Contracting States have agreed upon the following provision, which shall form an inte- gral part of the Agreement: With respect to paragraph 1(i) of Article 4, it is understood that the Qatar Exchange ( 1 7B ) 51H() in Qatar and the NASDAQ OMX Stockholm Stock Exchange (Stock- holmsb�rsen) in Sweden shall be considered as recognised stock exchanges. In witness whereof the undersigned being duly authorised thereto have signed the Proto- col. Done at Paris, this 6th day of September 2013, in duplicate in the Swedish, Arabic and English languages, all texts being equally authentic. In case of any divergence, the English text shall prevail. For the Government of the Kingdom of Sweden Martin Rahm For the Government of the State of Qatar Moftah Jassim Al Moftah </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 Qatar om utbyte av
upplysningar i skatte�renden;

utf�rdad den 15 maj 2014.

Enligt riksdagens beslut

1 f�reskrivs f�ljande.

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

Sveriges regering och Staten Qatars regering undertecknade den 6 september
2013 ska, tillsammans med det protokoll som �r fogat till avtalet och som ut-
g�r en del av detta, g�lla som lag h�r i landet. Avtalet �r avfattat p� svenska,
arabiska och engelska. Den svenska och engelska texten 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

ANDERS BORG
(Finansdepartementet)

1 Prop. 2013/14:105, bet. 2013/14:SkU27, rskr. 2013/14:248.

SFS 2014:338

Utkom fr�n trycket
den 27 maj 2014

SFS 2014:338

Bilaga

AVTAL MELLAN KONUNGARIKET
SVERIGES REGERING OCH STATEN
QATARS REGERING OM UTBYTE AV
UPPLYSNINGAR I SKATTE�RENDEN

Konungariket Sveriges regering och staten

Qatars 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 staterna 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 staternas in-
terna lagstiftning avseende skatter som omfat-
tas av detta avtal. S�dana upplysningar inbegri-
per upplysningar som kan antas vara relevanta
f�r fastst�llande, beskattning och uppb�rd av
s�dana skatter, f�r indrivning och andra exeku-
tiva �tg�rder betr�ffande skattefordringar eller
f�r utredning eller �tal i skatte�renden.

Upplysningarna ska utbytas i enlighet med

best�mmelserna i detta avtal och ska h�llas
hemliga p� s�tt som anges i artikel 8. De r�ttig-
heter som tillkommer personer enligt den an-
modade statens lagstiftning eller administrativa
praxis f�rblir till�mpliga i den utstr�ckning de
inte otillb�rligt hindrar eller f�rdr�jer ett effek-
tivt utbyte av upplysningar.

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

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

AGREEMENT BETWEEN THE GOVERN-
MENT OF THE KINGDOM OF SWEDEN
AND THE GOVERNMENT OF THE STATE
OF QATAR FOR THE EXCHANGE OF
INFORMATION RELATING TO TAX
MATTERS

The Government of the Kingdom of Sweden

and the Government of the State of Qatar, de-
siring to conclude an Agreement for the ex-
change 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 States shall provide assistance through ex-
change of information that is foreseeably rele-
vant to the administration and enforcement of
the domestic laws of the Contracting States
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 accord-

ance with the provisions of this Agreement and
shall be treated as confidential in the manner
provided in Article 8. The rights and safe-
guards secured to persons by the laws or ad-
ministrative practice of the requested State re-
main applicable to the extent that they do not
unduly prevent or delay effective exchange of
information.

2. This Agreement shall not affect the appli-

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

SFS 2014:338

Artikel 2

Jurisdiktion

Den anmodade staten �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

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

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 staterna 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) 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) Qatar avser staten Qatar, och n�r ut-

trycket anv�nds i geografisk betydelse, staten
Qatars landomr�de, inre vatten, territorialhav
innefattande dess havsbotten och underlag,
luftrummet d�r �ver, den exklusiva ekono-
miska zonen och kontinentalsockeln �ver vilka
staten Qatar ut�var suver�na r�ttigheter och

Article 2

Jurisdiction

A Requested State 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 territorial jurisdic-
tion.

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 States.

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 States
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, un-

less otherwise defined:

a) 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

Qatar means the State of

Qatar, and when used in the geographical
sense, it means the State of Qatars lands, inter-
nal waters, territorial sea including its bed and
subsoil, the air space over them, the exclusive
economic zone and the continental shelf, over
which the State of Qatar exercises sovereign

SFS 2014:338

jurisdiktion i enlighet med folkr�ttens regler
och Qatars lagar och f�rordningar,

c) avtalsslutande stat avser Sverige eller

Qatar beroende p� sammanhanget,

d) beh�rig myndighet avser
1) i Qatar, finansministern, dennes befull-

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

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
aktieslag �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,

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

anges i det protokoll som fogats till avtalet
eller som de beh�riga myndigheterna i de av-
talsslutande staterna 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-

rights and jurisdiction in accordance with the
provisions of international law and Qatars na-
tional laws and regulations;

c) the term Contracting State means

Sweden or Qatar as the context requires;

d) the term competent authority means:
(i) in Qatar, the Minister of Finance, his au-

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

(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

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;

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

means any stock exchange identified in the
Protocol attached to the Agreement or agreed
upon by the competent authorities of the Con-
tracting States;

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

SFS 2014:338

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 stat avser den avtalsslutande

stat som beg�r upplysningar,

m) anmodad stat avser den avtalsslutande

stat 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 stat att inh�mta och l�mna be-
g�rda upplysningar,

o) upplysningar avser varje faktauppgift,

meddelande, handling eller annan dokumenta-
tion oavsett form,

p) skattebrotts�renden avser skatte�renden

som omfattar handlande, vilket enligt strafflag-
stiftningen i den anmodande staten kan bli
f�rem�l f�r �tal,

q) strafflagstiftning avser all strafflagstift-

ning som ben�mns som s�dan i intern lagstift-
ning oberoende av om den innefattas i skatte-
lagstiftningen, strafflagstiftningen eller andra
f�rfattningar.

2. D� en avtalsslutande stat 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
statens lagstiftning och den betydelse som ut-
trycket har enligt till�mplig skattelagstiftning i
denna stat �ger f�retr�de framf�r den betydelse
som uttrycket har enligt annan lagstiftning i
denna stat.

Artikel 5

Utbyte av upplysningar p� beg�ran

1. Den beh�riga myndigheten i den anmo-

dade staten ska p� beg�ran l�mna upplysningar

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;

k) the term tax means any tax to which the

Agreement applies;

l) the term applicant State means the Con-

tracting State requesting information;

m) the term requested State means the

Contracting State requested to provide infor-
mation;

n) the term information gathering meas-

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

o) the term information means any fact,

statement or record in any form whatsoever;

p) the term criminal tax matters means tax

matters involving any conduct which is liable
to prosecution under the criminal laws of the
applicant State;

q) the term criminal laws means all crimi-

nal laws designated as such under domestic
law irrespective of whether contained in the tax
laws, the criminal code or other statutes.

2. As regards the application of this Agree-

ment at any time by a Contracting State, 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 State,
any meaning under the applicable tax laws of
that State prevailing over a meaning given to
the term under other laws of that State.

Article 5

Exchange of information upon request

1. The competent authority of the requested

State shall provide upon request information

SFS 2014:338

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
statens lagstiftning om ett s�dant handlande ut-
f�rts i den anmodade staten.

2. Om de upplysningar som �r tillg�ngliga

f�r den beh�riga myndigheten i den anmodade
staten inte r�cker till f�r att tillm�tesg� en be-
g�ran om upplysningar, ska den anmodade sta-
ten utan hinder av att den anmodade staten
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 den an-

modande staten s�rskilt beg�r det, ska den be-
h�riga myndigheten i den anmodade staten i
den utstr�ckning som detta �r till�tet enligt
dess interna lagstiftning l�mna upplysningar
enligt denna artikel i form av upptagande av
vittnesber�ttelser och bestyrkta kopior av origi-
nalhandlingar.

4. Vardera avtalsslutande staten ska s�ker-

st�lla att den har befogenhet att genom dess be-
h�riga myndigheter p� beg�ran och f�r de �n-
dam�l som anges i artikel 1 i avtalet, 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�nsta-
gare; i fr�ga om stiftelser, upplysningar om
stiftare, ledam�ter i styrelsen och destinat�rer.
Detta avtal medf�r inte skyldighet f�r de av-
talsslutande staterna 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

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 State if such conduct occurred in the
requested State.

2. If the information in the possession of the

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

3. If specifically requested by the competent

authority of the applicant State, the competent
authority of the requested State shall provide
information under this Article, to the extent al-
lowable under its domestic laws, in the form of
depositions of witnesses and authenticated cop-
ies of original records.

4. Each Contracting State shall ensure that

its competent authorities for the purposes spec-
ified 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
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
foundation council and beneficiaries. Further,
this Agreement does not create an obligation
on the Contracting States to obtain or provide
ownership information with respect to publicly
traded companies or public collective invest-

SFS 2014:338

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. Vid beg�ran om upplysningar enligt detta

avtal ska den beh�riga myndigheten i den an-
modande staten till den beh�riga myndigheten
i den anmodade staten 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 staten �ns-
kar att f� upplysningarna fr�n den anmodade
staten,

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 staten eller
innehas eller kontrolleras av person inom den
anmodade statens jurisdiktion,

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

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

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

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

g) uppgift om att den anmodande staten 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 staten ska snarast m�jligt l�mna de be-
g�rda upplysningarna till den anmodande sta-

ment funds or schemes unless such information
can be obtained without giving rise to dispro-
portionate difficulties.

5. The competent authority of the applicant

State shall provide the following information
to the competent authority of the requested
State 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) a statement of the information sought in-

cluding its nature and the form in which the ap-
plicant State wishes to receive the information
from the requested State;

c) the tax purpose for which the information

is sought;

d) grounds for believing that the information

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

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 conform-

ity with the law and administrative practices of
the applicant State, that if the requested infor-
mation was within the jurisdiction of the appli-
cant State then the competent authority of the
applicant State would be able to obtain the in-
formation under the laws of the applicant State
or in the normal course of administrative prac-
tice and that it is in conformity with this Agree-
ment;

g) a statement that the applicant State 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

State shall forward the requested information
as promptly as possible to the applicant State.

SFS 2014:338

ten. F�r att tillgodose ett skyndsamt svar ska
den beh�riga myndigheten i den anmodade sta-
ten:

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

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

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

modade staten inte har kunnat inh�mta och
l�mna de beg�rda upplysningarna inom 90 da-
gar fr�n det att beg�ran togs emot, d�ri inbegri-
pet 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
staten 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

Utomlands utf�rda skatteutredningar

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

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

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

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

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

beh�riga myndigheten i den avtalsslutande stat

To ensure a prompt response, the competent
authority of the requested State shall:

a) Confirm receipt of a request in writing to

the competent authority of the applicant State
and shall notify the competent authority of the
applicant State of deficiencies in the request, if
any, within 60 days of the receipt of the re-
quest.

b) If the competent authority of the re-

quested State 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 State, explain-
ing the reason for its inability, the nature of the
obstacles or the reasons for its refusal.

Article 6

Tax examinations abroad

1. A Contracting State may allow represent-

atives of the competent authority of the other
Contracting State to enter the territory of the
first-mentioned State to interview individuals
and examine records with the written consent
of the persons concerned. The competent au-
thority of the first-mentioned State shall, after
consultation with the persons concerned, notify
the competent authority of the second-
mentioned State of the time and place of the
meeting with the individuals concerned.

2. At the request of the competent authority

of a Contracting State, the competent authority
of the other Contracting State may allow repre-
sentatives of the competent authority of the
first-mentioned State to be present at the ap-
propriate part of a tax examination in the
second-mentioned State.

3. If the request referred to in paragraph 2 is

acceded to, the competent authority of the Con-

SFS 2014:338

som utf�r utredningen snarast m�jligt under-
r�tta den beh�riga myndigheten i den andra
staten 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 fastst�llts f�r utf�randet av utred-
ningen. Alla beslut betr�ffande utf�randet av
utredningen ska fattas av den stat som utf�r ut-
redningen.

Artikel 7

M�jlighet att avsl� en beg�ran

1. Den anmodade staten har inte skyldighet

att inh�mta eller l�mna upplysningar som den
anmodande staten inte skulle kunna inh�mta
enligt dess lagstiftning f�r administration eller
verkst�llighet av dess egen skattelagstiftning.
Den beh�riga myndigheten i den anmodade
staten 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 stat
att l�mna upplysningar som skulle r�ja han-
dels-, aff�rs-, industri- eller yrkeshemlighet el-
ler kommersiell hemlighet eller i n�ringsverk-
samhet 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 stat
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 staten f�r avsl� en beg�ran

om upplysningar om l�mnandet av upplys-

tracting State conducting the examination
shall, as soon as possible, notify the competent
authority of the other State 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 for
the conduct of the examination. All decisions
with respect to the conduct of the tax examina-
tion shall be made by the State conducting the
examination.

Article 7

Possibility of declining a request

1. The requested State shall not be required

to obtain or provide information that the appli-
cant State would not be able to obtain under its
own laws for purposes of the administration or
enforcement of its own tax laws. The compe-
tent authority of the requested State 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 State the obliga-
tion to supply information which would dis-
close any trade, business, industrial, commer-
cial or professsional 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 State 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 State may decline a request

for information if the disclosure of the infor-

SFS 2014:338

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 staten f�r avsl� en beg�ran

om upplysningar om den anmodande staten har
beg�rt upplysningarna f�r administration eller
verkst�llighet av en best�mmelse i den anmo-
dande statens skattelagstiftning, eller d�rmed
sammanh�ngande krav, som under samma f�r-
h�llanden diskriminerar en medborgare i den
anmodade staten i f�rh�llande till en medbor-
gare i den anmodande staten. S�dan icke-
beskattning eller undantag fr�n beskattning av
medborgare i Qatar som f�ljer av Qatars skat-
telagstiftning ska dock inte anses som s�dan
diskriminering som avses i denna best�m-
melse.

Artikel 8

Sekretess

Alla upplysningar som tas emot av en avtals-

slutande stat 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 stat och f�r yppas endast f�r
personer eller myndigheter (d�ri inbegripet
domstolar och f�rvaltningsorgan) inom den av-
talsslutande statens jurisdiktion som har befatt-
ning med beskattning eller uppb�rd av, 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 en-
dast 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 staten.

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 State may decline a request

for information if the information is requested
by the applicant State to administer or enforce
a provision of the tax law of the applicant
State, or any requirement connected therewith,
which discriminates against a national of the
requested State as compared with a national of
the applicant State in the same circumstances.
However, the non-taxation or exemption of
Qatari nationals under Qatari tax law shall not
be regarded as a discrimination in the meaning
of this paragraph.

Article 8

Confidentiality

Any information received by a Contracting

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

SFS 2014:338

Artikel 9

Kostnader

De avtalsslutande staternas beh�riga myn-

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

Artikel 10

F�rfarandet vid �msesidig �verenskommelse

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

mer mellan de avtalsslutande staterna 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 staternas beh�riga myn-

digheter f�r, ut�ver vad som framg�r av punkt
1, �msesidigt komma �verens om f�rfarandena
f�r till�mpning av artiklarna 5 och 6.

3. De avtalsslutande staternas beh�riga myn-

digheter f�r tr�da i direkt f�rbindelse med var-
andra i syfte att tr�ffa �verenskommelse med
st�d av denna artikel.

Artikel 11

Ikrafttr�dande

1. De avtalsslutande staterna ska skriftligen

p� diplomatisk v�g underr�tta varandra n�r de
�tg�rder vidtagits av respektive avtalsslutande
stat 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, och

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.

Article 9

Costs

Incidence of costs incurred in providing

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

Article 10

Mutual agreement procedure

1. Where difficulties or doubts arise between

the Contracting States regarding the implemen-
tation or interpretation of the Agreement, the
competent authorities shall endeavour to re-
solve the matter by mutual agreement.

2. In addition to the agreements referred to

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

3. The competent authorities of the Con-

tracting States may communicate with each
other directly for the purposes of reaching
agreement under this Article.

Article 11

Entry into force

1. Each of the Contracting States shall notify

the other in writing through diplomatic chan-
nels of the completion of the procedures re-
quired 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 ef-
fect:

a) for criminal tax matters, from the date of

entry into force; and

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
charges to tax arising on or after the date on
which the Agreement enters into force.

SFS 2014:338

Artikel 12

Upph�rande

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

s�gs upp av en avtalsslutande stat. Vardera av-
talsslutande staten kan p� diplomatisk v�g
skriftligen s�ga upp avtalet genom underr�t-
telse h�rom till den andra avtalsslutande staten.
I h�ndelse av s�dan upps�gning upph�r avtalet
att g�lla den f�rsta dagen i den m�nad som f�l-
jer 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 staten.

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

tande staterna 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 6 september 2013, i

tv� exemplar p� svenska, arabiska och engel-
ska spr�ken, vilka alla texter �r lika giltiga. I
h�ndelse av n�gon skiljaktighet, ska den engel-
ska texten ha f�retr�de.

F�r Konungariket Sveriges regering

Martin Rahm

F�r Staten Qatars regering

Moftah Jassim Al Moftah

Protokoll

till avtalet mellan Konungariket Sveriges

regering och staten Qatars regering om utbyte
av upplysningar i skatte�renden.

Article 12

Termination

1. This Agreement shall remain in force un-

til terminated by a Contracting State. Either
Contracting State may terminate the Agree-
ment, through diplomatic channels, by giving
written notice of termination to the other Con-
tracting State. 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 ter-
mination by the other Contracting State.

2. In the event of termination, both Contract-

ing States shall remain bound by the provisions
of Article 8 with respect to any information ob-
tained under the Agreement.

In witness whereof the undersigned being

duly authorised thereto have signed the Agree-
ment.

Done at Paris this 6th day of September

2013, in duplicate in the Swedish, Arabic and
English languages, all texts being equally
authentic. In case of any divergence, the
English text shall prevail.

For the Government of the
Kingdom of Sweden

Martin Rahm

For the Government of the
State of Qatar

Moftah Jassim Al Moftah

Protocol

to the Agreement between the Government

of the Kingdom of Sweden and the Govern-
ment of the State of Qatar for the exchange of
information relating to tax matters.

SFS 2014:338

Vid tidpunkten f�r undertecknandet av avta-

let mellan Konungariket Sveriges regering och
staten Qatars regering (de avtalsslutande sta-
terna) om utbyte av upplysningar i skatte�ren-
den (nedan kallat avtalet), har de avtalsslu-
tande staterna kommit �verens om f�ljande be-
st�mmelse, som ska utg�ra en del av avtalet:

Betr�ffande artikel 4, punkten 1 i), ska Qatar

Exchange i Qatar (

1 7B ) 51H() och

NASDAQ OMX Stockholm Stock Exchange
(Stockholmsb�rsen) anses utg�ra erk�nda
aktieb�rser.

Till bekr�ftelse h�rav har undertecknade,

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

Som skedde i Paris, den 6 september 2013, i

tv� exemplar p� svenska, arabiska och engel-
ska spr�ken, vilka alla texter �r lika giltiga. I
h�ndelse av n�gon skiljaktighet, ska den engel-
ska texten ha f�retr�de.

F�r Konungariket Sveriges regering

Martin Rahm

F�r Staten Qatars regering

Moftah Jassim Al Moftah

On the occasion of the signing of the Agree-

ment between the Government of the Kingdom
of Sweden and the Government of the State of
Qatar (the Contracting States) for the ex-
change of information relating to tax matters
(hereinafter referred to as the Agreement),
the Contracting States have agreed upon the
following provision, which shall form an inte-
gral part of the Agreement:

With respect to paragraph 1(i) of Article 4, it

is understood that the Qatar Exchange
(

1 7B ) 51H() in Qatar and the NASDAQ

OMX Stockholm Stock Exchange (Stock-
holmsb�rsen) in Sweden shall be considered
as recognised stock exchanges.

In witness whereof the undersigned being

duly authorised thereto have signed the Proto-
col.

Done at Paris, this 6th day of September

2013, in duplicate in the Swedish, Arabic and
English languages, all texts being equally
authentic. In case of any divergence,
the English text shall prevail.

For the Government of the
Kingdom of Sweden

Martin Rahm

For the Government of the
State of Qatar

Moftah Jassim Al Moftah

Norstedts Juridik AB/Fritzes

Elanders Sverige AB, 2014

;

Tjänster

Utbildningar

Juridisk rådgivning

SFS 2014:338 Lag om avtal mellan Sverige och Qatar om utbyte av upplysningar i skatteärenden

Om Lagboken.se