SFS 2015:926 Lag om avtal mellan Sverige och Guatemala 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 Guatemala om utbyte av upplysningar i skatte�renden; utf�rdad den 10 december 2015. Enligt riksdagens beslut 1 f�reskrivs f�ljande. Det avtal om utbyte av upplysningar i skatte�renden som Sveriges regering och Guatemalas regering undertecknade den 15 maj 2012 ska g�lla som lag h�r i landet. Avtalet �r avfattat p� svenska, spanska och engelska. Den svenska och engelska texten framg�r av bilagan till denna lag. 1. Denna lag tr�der i kraft den dag som regeringen best�mmer. 2. Lagen 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 STEFAN L�FVEN MAGDALENA ANDERSSON (Finansdepartementet) 1 Prop. 2015/16:21, bet. 2015/16:SkU11, rskr. 2015/16:68. SFS 2015:926 Utkom fr�n trycket den 18 december 2015 </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 2015:926 Bilaga AVTAL MELLAN KONUNGARIKET SVE- RIGES REGERING OCH REPUBLIKEN GUATEMALAS REGERING OM UTBYTE AV UPPLYSNINGAR I SKATTE�RENDEN Konungariket Sveriges regering och Repu- bliken Guatemalas regering, som �nskar f�rb�ttra och underl�tta villko- ren och f�ruts�ttningarna f�r utbyte av upplys- ningar i skatte�renden, d� utbytet och tillhandah�llandet av upplys- ningar �r ett mycket viktigt instrument f�r ett effektivt genomf�rande av skattesystemen i b�da de avtalsslutande parterna, har kommit �verens om att underteckna detta avtal. 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 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, taxering 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. Upplys- ningarna ska utbytas i enlighet med best�m- melserna i detta avtal och ska h�llas hemliga p� s�tt som anges i artikel 8. 2. De r�ttigheter som tillkommer personer enligt den anmodade partens lagstiftning eller administrativa praxis f�rblir till�mpliga i den utstr�ckning de inte otillb�rligt hindrar eller f�rdr�jer ett effektivt utbyte av upplysningar. AGREEMENT BETWEEN THE GOVERN- MENT OF THE KINGDOM OF SWEDEN AND THE GOVERNMENT OF THE REPUBLIC OF GUATEMALA CONCERN- ING THE EXCHANGE OF INFORMATION RELATING TO TAX MATTERS The Government of the Kingdom of Sweden and the Government of the Republic of Guate- mala, Wish to enhance and facilitate the terms and conditions governing the exchange of informa- tion relating to taxes; Whereas the exchange and provision of in- formation is a critically important tool for the effective implementation of tax systems in both Contracting Parties; Agree to sign this Agreement. Article 1 Object and scope of the agreement 1. The competent authorities of the Contract- ing Parties shall provide assistance through exchange of information that is foreseeably rel- evant to the administration and enforcement of the domestic laws of the Contracting Parties concerning taxes covered by this Agreement. Such information shall include information that is foreseeably relevant to the determina- tion, assessment and collection of such taxes, the recovery and enforcement of tax claims, or the investigation or prosecution of tax matters. Information shall be exchanged in accordance with the provisions of this Agreement and shall be treated as confidential in the manner pro- vided in Article 8. 2. The rights and safeguards secured to per- sons by the laws or administrative practice of the Requested Party remain applicable to the extent that they do not unduly prevent or delay effective exchange of information. </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 2015:926 3. Detta avtal ska inte p�verka till�mpningen i de avtalsslutande parterna av best�mmelserna om �msesidig r�ttslig hj�lp i brottm�l. Artikel 2 Jurisdiktion Den anmodade parten �r inte skyldig att l�mna upplysningar som varken innehas av dess myndigheter eller innehas eller kontrolle- ras av personer inom dess jurisdiktion. Artikel 3 Skatter som omfattas 1. De skatter som omfattas av detta avtal �r skatter av varje slag och beskaffenhet som tas ut i de avtalsslutande parterna. 2. Detta avtal till�mpas �ven p� skatter av samma eller i huvudsak likartat slag som efter undertecknandet av avtalet tas ut vid sidan av eller i st�llet f�r de f�r n�rvarande utg�ende skatterna. De beh�riga myndigheterna i de avtalsslutande parterna ska meddela varandra om de v�sentliga �ndringar som gjorts r�rande den skattelagstiftning och de �tg�rder f�r att in- h�mta upplysningar som omfattas av avtalet. Artikel 4 Definitioner 1. Om inte annat anges, har vid till�mp- ningen av detta avtal f�ljande uttryck nedan angiven betydelse: a) Guatemala avser land-, sj�- och luftom- r�den, inklusive inlandsvatten, territorialhavet, den exklusiva ekonomiska zonen och kontinen- talsockeln, �ver vilka Republiken Guatemala, i �verensst�mmelse med dess nationella r�tt och folkr�ttens regler, ut�var suver�na r�ttigheter och jurisdiktion, b) Sverige avser Konungariket Sverige och innefattar, n�r uttrycket anv�nds i geogra- 3. This Agreement shall not affect the appli- cation in the Contracting Parties of the rules on mutual legal assistance in criminal matters. Article 2 Jurisdiction A Requested Party is not obligated to 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 Parties. 2. This Agreement shall also apply to any identical or substantially similar taxes imposed after the date of signature of the Agreement in addition to or in place of the existing taxes. The competent authorities of the Contracting Par- ties shall notify each other of any substantial changes to the taxation and related information gathering measures covered by the Agreement. Article 4 Definitions 1. For the purposes of this Agreement, un- less otherwise defined: a) the term Guatemala means the land, maritime and air space, including inland waters, the Territorial Sea, the Exclusive Eco- nomic Zone and Continental Shelf, over which the Republic of Guatemala exercises sovereign rights and jurisdiction in accordance with its internal law and international law; b) the term Sweden means the Kingdom of Sweden and, when used in a geographical </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 2015:926 fisk betydelse, Sveriges territorium, Sveriges territorialvatten och andra havsomr�den �ver vilka Sverige, i �verensst�mmelse med folkr�t- tens regler, ut�var suver�na r�ttigheter eller ju- risdiktion, c) avtalsslutande part avser Sverige eller Guatemala beroende p� sammanhanget, d) beh�rig myndighet avser 1) i Guatemala the Superintendent of the Superintendencia de Administraci�n Tributa- ria, dennes befullm�ktigade ombud, eller den myndighet �t vilken 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 de beh�riga myndigheterna i de avtalsslutande parterna kommit �verens om, j) kollektiv investeringsfond eller kollektivt investeringssystem avser alla �taganden f�r kollektiva investeringar oavsett juridisk form. Publik kollektiv investeringsfond eller publikt kollektivt investeringssystem avser varje kol- lektiv investeringsfond eller kollektivt investe- ringssystem vars andelar, aktier eller andra r�t- sense, includes the national territory, the terri- torial sea of Sweden as well as other maritime areas over which Sweden in accordance with international law exercises sovereign rights or jurisdiction; c) the term Contracting Party means Swe- den or Guatemala as the context requires; d) the term competent authority means: (i) in Guatemala, the Superintendent of the Superintendencia de Administraci�n Tribu- taria, his authorised representative or the au- thority which is designated as a competent au- thority 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 agreed upon by the competent authorities of the Contracting Par- ties; j) the term collective investment fund or scheme means any pooled investment vehicle, irrespective of legal form. The term public collective investment fund or scheme means any collective investment fund or scheme pro- vided the units, shares or other interests in the fund or scheme can be readily purchased, sold </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 2015:926 tigheter fritt kan k�pas, s�ljas eller l�sas in av allm�nheten. Andelar, aktier eller andra r�ttig- heter i fonden eller systemet kan fritt k�pas, s�ljas eller l�sas in av allm�nheten om k�p, f�rs�ljning eller inl�sen inte underf�rst�tt eller uttryckligen begr�nsats till en avgr�nsad krets av investerare, k) skatt avser varje skatt som omfattas av detta avtal, l) anmodande part avser den avtalsslu- tande part som beg�r upplysningar, m) anmodad part avser den avtalsslutande part som har anmodats att l�mna upplysningar, n) �tg�rder f�r att inh�mta upplysningar avser lagstiftning och administrativa �tg�rder eller domstols�tg�rder vilka m�jligg�r f�r en avtalsslutande part att inh�mta och l�mna beg�rda upplysningar, o) upplysningar avser varje faktauppgift, meddelande, handling eller annan dokumenta- tion oavsett form. 2. D� en avtalsslutande part till�mpar detta avtal vid n�gon tidpunkt anses, s�vida sam- manhanget inte f�ranleder annat, varje uttryck som inte definierats i avtalet ha den betydelse som uttrycket har vid denna tidpunkt enligt den partens lagstiftning och den betydelse som ut- trycket har enligt till�mplig skattelagstiftning i denna part �ger f�retr�de framf�r den betydelse som uttrycket har enligt annan lagstiftning i denna part. Artikel 5 Utbyte av upplysningar p� beg�ran 1. Den beh�riga myndigheten i den anmo- dade parten ska p� beg�ran l�mna upplysningar f�r de �ndam�l som anges i artikel 1. S�dana upplysningar ska utbytas utan avseende p� om det handlande som �r f�rem�l f�r utredning skulle ha utgjort ett brott enligt den anmodade partens lagstiftning om ett s�dant handlande ut- f�rts i den anmodade parten. 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; k) the term tax means any tax to which the Agreement applies; l) the term Requesting Party means the Contracting Party requesting information; m) the term Requested Party means the Contracting Party requested to provide infor- mation; n) 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; o) the term information means any fact, statement or record in any form whatever. 2. As regards the application of this Agree- ment at any time by a Contracting Party, any term not defined therein shall, unless the con- text otherwise requires, have the meaning that it has at that time under the law of that Party, any meaning under the applicable tax laws of that Party prevailing over a meaning given to the term under other laws of that Party. Article 5 Exchange of information upon request 1. The competent authority of the Requested Party shall provide upon request information for the purposes referred to in Article 1. Such information shall be exchanged without regard to whether the conduct being investigated would constitute a crime under the laws of the Requested Party if such conduct occurred in the Requested Party. </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 2015:926 2. Om de upplysningar som �r tillg�ngliga f�r den beh�riga myndigheten i den anmodade parten inte r�cker till f�r att tillm�tesg� en be- g�ran om upplysningar, ska den anmodade par- ten utan hinder av att den anmodade parten kanske inte har behov av upplysningarna f�r dess egna beskattnings�ndam�l vidta alla re- levanta �tg�rder f�r att inh�mta och l�mna de beg�rda upplysningarna. 3. Om den beh�riga myndigheten i en anmo- dande part s�rskilt beg�r det, ska den beh�riga myndigheten i den anmodade parten i den utstr�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 beh�riga myndigheter p� beg�ran och f�r de �ndam�l som anges i artikel 1 i detta avtal, in- h�mta och l�mna: a) upplysningar som innehas av banker, andra finansiella 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 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 pu- blika 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- 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 Requesting 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 a Requesting Party, the competent authority of the Requested Party shall provide information under this Article, to the extent al- lowable under its domestic laws, in the form of depositions of witnesses and authenticated copies of original records. 4. Each Contracting Party shall ensure that its competent 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 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 competent authority of the Request- ing Party shall provide the following informa- </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 2015:926 modande parten till den beh�riga myndigheten i den anmodade parten l�mna f�ljande upplys- ningar, f�r att visa att de efterfr�gade upplys- ningarna kan antas vara relevanta: a) identiteten p� den person som �r f�rem�l f�r utredning eller unders�kning, b) uppgift om de beg�rda upplysningarna, d�ri inbegripet deras n�rmare beskaffenhet och i vilken form som den anmodande parten �ns- kar att f� upplysningarna fr�n den anmodade parten, c) det beskattnings�ndam�l f�r vilket upp- lysningarna efterfr�gas, d) sk�len f�r att anta att de beg�rda upplys- ningarna finns i den anmodade parten eller innehas eller kontrolleras av person inom den anmodade partens jurisdiktion, e) s�vitt det �r k�nt, namn och adress p� 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 parten och att den be- h�riga myndigheten i den anmodande parten om de beg�rda upplysningarna fanns inom denna parts jurisdiktion skulle kunna inh�mta upplysningarna enligt lagstiftning eller veder- tagen administrativ praxis i den anmodande parten samt att beg�ran �r i �verensst�mmelse med detta avtal, g) uppgift om att den anmodande parten har vidtagit alla �tg�rder f�r att inh�mta upplys- ningarna som st�r till dess f�rfogande inom dess eget territorium, utom s�dana �tg�rder som skulle medf�ra oproportionerligt stora sv�righeter. 6. Den beh�riga myndigheten i den anmo- dade parten ska snarast m�jligt l�mna de be- g�rda upplysningarna till den anmodande par- ten. F�r att tillgodose ett skyndsamt svar ska den beh�riga myndigheten i den anmodade parten: a) Till den beh�riga myndigheten i den an- modande parten skriftligen bekr�fta mottagan- det av beg�ran och inom 60 dagar efter motta- tion to the competent authority of the Re- quested Party when making a request for infor- mation under the Agreement to demonstrate the foreseeable relevance of the information to the request: a) the identity of the person under examina- tion or investigation; b) a statement of the information sought in- cluding its nature and the form in which the Requesting Party wishes to receive the infor- mation from the Requested Party; c) the tax purpose for which the information is sought; d) grounds for believing that the information requested is held in the Requested Party or is in the possession or control of a person within the jurisdiction of the Requested Party; e) to the extent known, the name and address of any person believed to be in possession of the requested information; f) a statement that the request is in conform- ity with the law and administrative practices of the Requesting Party, that if the requested in- formation was within the jurisdiction of the Requesting Party then the competent authority of the Requesting Party would be able to obtain the information under the laws of the Request- ing Party or in the normal course of administra- tive practice and that it is in conformity with this Agreement; g) a statement that the Requesting Party has pursued all means available in its own territory to obtain the information, except those that would give rise to disproportionate difficulties. 6. The competent authority of the Requested Party shall forward the requested information as promptly as possible to the Requesting Party. To ensure a prompt response, the com- petent authority of the Requested Party shall: a) Confirm receipt of a request in writing to the competent authority of the Requesting Party and shall notify the competent authority </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 2015:926 gandet av beg�ran underr�tta den beh�riga myndigheten i den anmodande parten om eventuella brister i beg�ran. b) Om den beh�riga myndigheten i den an- modade parten inte har kunnat inh�mta och l�mna de beg�rda upplysningarna inom 90 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 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 Utomlands utf�rda skatteutredningar 1. En avtalsslutande part f�r till�ta att f�re- tr�dare f�r den beh�riga myndigheten i den andra avtalsslutande parten n�rvarar i den f�rstn�mnda parten f�r att h�ra fysiska perso- ner och granska handlingar efter skriftligt med- givande av de ber�rda personerna. Den beh�- riga myndigheten i den sistn�mnda parten ska meddela den beh�riga myndigheten i den f�rst- n�mnda parten om tid och plats f�r m�tet med dessa personer. 2. P� beg�ran av den beh�riga myndigheten i en avtalsslutande part f�r den beh�riga myn- digheten i den andra avtalsslutande parten till- l�ta att f�retr�dare f�r den beh�riga myndighe- ten i den f�rstn�mnda parten �r n�rvarande vid skatteutredning i den sistn�mnda parten till den del detta anses l�mpligt. 3. Bifalls en beg�ran enligt punkt 2 ska den beh�riga myndigheten i den avtalsslutande part som utf�r utredningen snarast m�jligt under- r�tta den beh�riga myndigheten i den andra parten om tid och plats f�r utredningen, om den myndighet eller person som bemyndigats att utf�ra utredningen samt om de f�rfaranden och villkor som den f�rstn�mnda parten fastst�llt f�r utf�randet av utredningen. Alla beslut be- of the Requesting Party of deficiencies in the request, if any, within 60 days of the receipt of the request. b) If the competent authority of the Requested Party cannot obtain and provide the information within 90 days of receipt of the re- quest, including if it encounters obstacles in furnishing the information or it refuses to fur- nish the information, it shall immediately in- form the Requesting Party, explaining the rea- son for its inability, the nature of the obstacles or the reasons for its refusal. Article 6 Tax examinations abroad 1. A Contracting Party may allow represent- atives of the competent authority of the other Contracting Party to enter the territory of the first-mentioned Party to interview individuals and examine records with the written consent of the persons concerned. The competent authority of the second-mentioned Party shall notify the competent authority of the first-men- tioned Party of the time and place of the meet- ing with the individuals concerned. 2. At the request of the competent authority of one Contracting Party, the competent au- thority of the other Contracting Party may allow representatives of the competent author- ity of the first-mentioned Party to be present at the appropriate part of a tax examination in the second-mentioned Party. 3. If the request referred to in paragraph 2 is acceded to, the competent authority of the Con- tracting Party conducting the examination shall, as soon as possible, notify the competent authority of the other Party about the time and place of the examination, the authority or offi- cial designated to carry out the examination and the procedures and conditions required by the first-mentioned Party for the conduct of the </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 2015:926 tr�ffande utf�randet av utredningen ska fattas av den part som utf�r utredningen. Artikel 7 M�jlighet att avsl� en beg�ran 1. Den anmodade parten har inte skyldighet att inh�mta eller l�mna upplysningar som den anmodande parten inte skulle kunna inh�mta enligt dess lagstiftning f�r administration eller verkst�llighet av dess egen skattelagstiftning. 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 avsl�s p� grund av att den skattefordran som f�ranleder beg�ran har bestridits. 6. Den anmodade parten f�r avsl� en beg�- ran om upplysningar om den anmodande par- examination. All decisions with respect to the conduct of the tax examination shall be made by the Party conducting the examination. Article 7 Possibility of declining a request 1. The Requested Party shall not be required to obtain or provide information that the Re- questing Party would not be able to obtain under its own laws for purposes of the adminis- tration or enforcement of its own tax laws. The competent authority of the Requested Party may decline to assist where the request is not made in conformity with this Agreement. 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 re- quest for information if the disclosure of the in- formation would be contrary to public policy (ordre public). 5. A request for information shall not be re- fused on the ground that the tax claim giving rise to the request is disputed. 6. The Requested Party may decline a request for information if the information is </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 2015:926 ten har beg�rt upplysningarna f�r administra- tion eller verkst�llighet av en best�mmelse i den anmodande partens skattelagstiftning, eller d�rmed sammanh�ngande krav, som under samma f�rh�llanden diskriminerar en medbor- gare i den anmodade parten i f�rh�llande till en medborgare i den anmodande parten. Artikel 8 Sekretess Alla upplysningar som tas emot av en avtals- slutande part med st�d av detta avtal ska h�llas hemliga p� samma s�tt som upplysningar som inh�mtats med st�d av den interna lagstift- ningen i denna part och f�r yppas endast f�r personer eller myndigheter (d�ri inbegripet domstolar och f�rvaltningsorgan) inom den av- talsslutande partens jurisdiktion som har be- fattning med taxering 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 f�r annan jurisdiktion utan ut- tryckligt skriftligt medgivande av den beh�riga myndigheten i den anmodade parten. Artikel 9 Kostnader De avtalsslutande parternas beh�riga myn- digheter ska komma �verens om f�rdelningen av uppkomna kostnader f�r handr�ckning. requested by the Requesting Party to adminis- ter or enforce a provision of the tax law of the Requesting Party, or any requirement con- nected therewith, which discriminates against a national of the Requested Party as compared with a national of the Requesting Party in the same circumstances. Article 8 Confidentiality Any information received by a Contracting Party under this Agreement shall be treated as confidential in the same manner as information obtained under the domestic laws of that Party and may be disclosed only to persons or 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 9 Costs Incidence of costs incurred in providing assistance shall be agreed by the competent authorities of the Contracting Parties. </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 2015:926 Artikel 10 Lagstiftning om implementering De avtalsslutande parterna ska anta s�dan lagstiftning som �r n�dv�ndig f�r att uppfylla och ge verkan �t villkoren i avtalet. Artikel 11 Spr�k Beg�ran om handr�ckning och svaren till dessa ska uppr�ttas p� engelska spr�ket. Artikel 12 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 detta avtal 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�rfa- randena f�r till�mpning av artiklarna 5 och 6. 3. De avtalsslutande parternas beh�riga myndigheter f�r tr�da i direkt f�rbindelse med varandra i syfte att tr�ffa �verenskommelse med st�d av denna artikel. Artikel 13 Ikrafttr�dande 1. De avtalsslutande parterna ska skriftligen underr�tta varandra n�r de �tg�rder vidtagits av respektive avtalsslutande part som kr�vs f�r att detta avtal ska tr�da i kraft. 2. Detta avtal tr�der i kraft den trettionde da- gen efter det att den sista av dessa underr�ttel- ser har tagits emot och till�mpas a) i skattebrotts�renden, fr�n och med dagen f�r ikrafttr�dandet, Article 10 Implementing legislation The Contracting Parties shall enact any legislation necessary to comply with, and give effect to, the terms of the Agreement. Article 11 Language Requests for assistance and answers thereto shall be drawn up in the English language. Article 12 Mutual agreement procedure 1. Where difficulties or doubts arise between the Contracting Parties regarding the imple- mentation or interpretation of this 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 Articles 5 and 6. 3. The competent authorities of the Con- tracting Parties may communicate with each other directly for purposes of reaching agree- ment under this Article. Article 13 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. 2. This Agreement shall enter into force on the thirtieth day after the receipt of the later of these notifications and shall thereupon have effect: a) for criminal tax matters, from the date of entry into force; </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 2015:926 Wolters Kluwer Elanders Sverige AB, 2015 b) i alla andra �renden som omfattas av arti- kel 1, f�r beskattnings�r som b�rjar p� dagen f�r ikrafttr�dandet av avtalet eller senare, eller d� n�got beskattnings�r inte f�religger, f�r skatteanspr�k som uppkommer p� dagen f�r ikrafttr�dandet av avtalet eller senare. Artikel 14 Upph�rande 1. Detta avtal f�rblir i kraft till dess att det s�gs upp av en avtalsslutande part. Vardera av- talsslutande parten kan p� diplomatisk v�g skriftligen s�ga upp avtalet genom underr�t- telse h�rom till den andra avtalsslutande par- ten. I h�ndelse av s�dan upps�gning upph�r av- talet att g�lla den f�rsta dagen i den m�nad som f�ljer n�rmast efter utg�ngen av den sexm�na- dersperiod som f�ljer efter den dag d� under- r�ttelsen om upps�gning togs emot av den andra avtalsslutande parten. 2. I h�ndelse av upps�gning ska de avtalsslu- tande parterna vara fortsatt bundna av best�m- melserna i artikel 8 i fr�ga om upplysningar som erh�llits med st�d av avtalet. Till bekr�ftelse h�rav har undertecknade, d�rtill vederb�rligen bemyndigade, underteck- nat detta avtal. Som skedde i Paris den 15 maj 2012, i tv� exemplar p� svenska, spanska och engelska spr�ken, vilka alla texter �r lika giltiga. I h�n- delse av skiljaktigheter mellan texterna, ska den engelska texten ha f�retr�de. F�r Konungariket Sveriges regering Liselott Andersson F�r Republiken Guatemalas regering Pavel Centeno 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. Article 14 Termination 1. This Agreement shall remain in force un- til terminated by a Contracting Party. Either Contracting Party may terminate the Agree- ment, through diplomatic channels, by giving written notice of termination to the other Con- tracting Party. In such case, the Agreement shall cease to have effect on the first day of the month following the end of the period of six months after the date of receipt of notice of ter- mination by the other Contracting Party. 2. In the event of termination, both Contract- ing Parties shall remain bound by the provi- sions of Article 8 with respect to any informa- tion obtained under the Agreement. In witness whereof the undersigned being duly authorised thereto have signed the Agree- ment. Done at Paris, this 15 th day of May 2012, in duplicate in the Swedish, Spanish and the Eng- lish languages, all texts being equally authen- tic. In the case of any divergence of interpreta- tion the English text shall prevail. For the Government of the Kingdom of Swe- den Liselott Andersson For the Government of the Republic of Guate- mala Pavel Centeno </div> </div>

Svensk f�rfattningssamling

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

utf�rdad den 10 december 2015.

Enligt riksdagens beslut

1 f�reskrivs f�ljande.

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

och Guatemalas regering undertecknade den 15 maj 2012 ska g�lla som lag
h�r i landet. Avtalet �r avfattat p� svenska, spanska och engelska. Den
svenska och engelska texten framg�r av bilagan till denna lag.

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

STEFAN L�FVEN

MAGDALENA ANDERSSON
(Finansdepartementet)

1 Prop. 2015/16:21, bet. 2015/16:SkU11, rskr. 2015/16:68.

SFS 2015:926

Utkom fr�n trycket
den 18 december 2015

SFS 2015:926

Bilaga

AVTAL MELLAN KONUNGARIKET SVE-
RIGES REGERING OCH REPUBLIKEN
GUATEMALAS REGERING OM UTBYTE
AV UPPLYSNINGAR I SKATTE�RENDEN

Konungariket Sveriges regering och Repu-

bliken Guatemalas regering,

som �nskar f�rb�ttra och underl�tta villko-

ren och f�ruts�ttningarna f�r utbyte av upplys-
ningar i skatte�renden,

d� utbytet och tillhandah�llandet av upplys-

ningar �r ett mycket viktigt instrument f�r ett
effektivt genomf�rande av skattesystemen i
b�da de avtalsslutande parterna,

har kommit �verens om att underteckna

detta avtal.

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 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, taxering 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. Upplys-
ningarna ska utbytas i enlighet med best�m-
melserna i detta avtal och ska h�llas hemliga p�
s�tt som anges i artikel 8.

2. De r�ttigheter som tillkommer personer

enligt den anmodade partens lagstiftning eller
administrativa praxis f�rblir till�mpliga i den
utstr�ckning de inte otillb�rligt hindrar eller
f�rdr�jer ett effektivt utbyte av upplysningar.

AGREEMENT BETWEEN THE GOVERN-
MENT OF THE KINGDOM OF SWEDEN
AND THE GOVERNMENT OF THE
REPUBLIC OF GUATEMALA CONCERN-
ING THE EXCHANGE OF INFORMATION
RELATING TO TAX MATTERS

The Government of the Kingdom of Sweden

and the Government of the Republic of Guate-
mala,

Wish to enhance and facilitate the terms and

conditions governing the exchange of informa-
tion relating to taxes;

Whereas the exchange and provision of in-

formation is a critically important tool for the
effective implementation of tax systems in
both Contracting Parties;

Agree to sign this Agreement.

Article 1

Object and scope of the agreement

1. The competent authorities of the Contract-

ing Parties shall provide assistance through
exchange of information that is foreseeably rel-
evant to the administration and enforcement of
the domestic laws of the Contracting Parties
concerning taxes covered by this Agreement.
Such information shall include information
that is foreseeably relevant to the determina-
tion, assessment and collection of such taxes,
the recovery and enforcement of tax claims, or
the investigation or prosecution of tax matters.
Information shall be exchanged in accordance
with the provisions of this Agreement and shall
be treated as confidential in the manner pro-
vided in Article 8.

2. The rights and safeguards secured to per-

sons by the laws or administrative practice of
the Requested Party remain applicable to the
extent that they do not unduly prevent or delay
effective exchange of information.

SFS 2015:926

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

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

Artikel 2

Jurisdiktion

Den anmodade parten �r inte skyldig att

l�mna upplysningar som varken innehas av
dess myndigheter eller innehas eller kontrolle-
ras av personer inom dess jurisdiktion.

Artikel 3

Skatter som omfattas

1. De skatter som omfattas av detta avtal �r

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

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

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

Artikel 4

Definitioner

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

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

a) Guatemala avser land-, sj�- och luftom-

r�den, inklusive inlandsvatten, territorialhavet,
den exklusiva ekonomiska zonen och kontinen-
talsockeln, �ver vilka Republiken Guatemala, i
�verensst�mmelse med dess nationella r�tt och
folkr�ttens regler, ut�var suver�na r�ttigheter
och jurisdiktion,

b) Sverige avser Konungariket Sverige

och innefattar, n�r uttrycket anv�nds i geogra-

3. This Agreement shall not affect the appli-

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

Article 2

Jurisdiction

A Requested Party is not obligated to 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 Parties.

2. This Agreement shall also apply to any

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

Article 4

Definitions

1. For the purposes of this Agreement, un-

less otherwise defined:

a) the term Guatemala means the land,

maritime and air space, including inland
waters, the Territorial Sea, the Exclusive Eco-
nomic Zone and Continental Shelf, over which
the Republic of Guatemala exercises sovereign
rights and jurisdiction in accordance with its
internal law and international law;

b) the term Sweden means the Kingdom

of Sweden and, when used in a geographical

SFS 2015:926

fisk betydelse, Sveriges territorium, Sveriges
territorialvatten och andra havsomr�den �ver
vilka Sverige, i �verensst�mmelse med folkr�t-
tens regler, ut�var suver�na r�ttigheter eller ju-
risdiktion,

c) avtalsslutande part avser Sverige eller

Guatemala beroende p� sammanhanget,

d) beh�rig myndighet avser
1) i Guatemala the Superintendent of the

Superintendencia de Administraci�n Tributa-
ria, dennes befullm�ktigade ombud, eller den
myndighet �t vilken 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

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

j) kollektiv investeringsfond eller kollektivt

investeringssystem avser alla �taganden f�r
kollektiva investeringar oavsett juridisk form.
Publik kollektiv investeringsfond eller publikt
kollektivt investeringssystem avser varje kol-
lektiv investeringsfond eller kollektivt investe-
ringssystem vars andelar, aktier eller andra r�t-

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

c) the term Contracting Party means Swe-

den or Guatemala as the context requires;

d) the term competent authority means:
(i) in Guatemala, the Superintendent of the

Superintendencia de Administraci�n Tribu-
taria, his authorised representative or the au-
thority which is designated as a competent au-
thority 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 agreed upon by the
competent authorities of the Contracting Par-
ties;

j) the term collective investment fund or

scheme means any pooled investment vehicle,
irrespective of legal form. The term public
collective investment fund or scheme means
any collective investment fund or scheme pro-
vided the units, shares or other interests in the
fund or scheme can be readily purchased, sold

SFS 2015:926

tigheter fritt kan k�pas, s�ljas eller l�sas in av
allm�nheten. Andelar, aktier eller andra r�ttig-
heter i fonden eller systemet kan fritt k�pas,
s�ljas eller l�sas in av allm�nheten om k�p,
f�rs�ljning eller inl�sen inte underf�rst�tt eller
uttryckligen begr�nsats till en avgr�nsad krets
av investerare,

k) skatt avser varje skatt som omfattas av

detta avtal,

l) anmodande part avser den avtalsslu-

tande part som beg�r upplysningar,

m) anmodad part avser den avtalsslutande

part som har anmodats att l�mna upplysningar,

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

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

o) upplysningar avser varje faktauppgift,

meddelande, handling eller annan dokumenta-
tion oavsett form.

2. D� en avtalsslutande part till�mpar detta

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

Artikel 5

Utbyte av upplysningar p� beg�ran

1. Den beh�riga myndigheten i den anmo-

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

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;

k) the term tax means any tax to which the

Agreement applies;

l) the term Requesting Party means the

Contracting Party requesting information;

m) the term Requested Party means the

Contracting Party requested to provide infor-
mation;

n) 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;

o) the term information means any fact,

statement or record in any form whatever.

2. As regards the application of this Agree-

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

Article 5

Exchange of information upon request

1. The competent authority of the Requested

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

SFS 2015:926

2. Om de upplysningar som �r tillg�ngliga

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

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

dande part s�rskilt beg�r det, ska den beh�riga
myndigheten i den anmodade parten i den
utstr�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
beh�riga myndigheter p� beg�ran och f�r de
�ndam�l som anges i artikel 1 i detta avtal, in-
h�mta och l�mna:

a) upplysningar som innehas av banker,

andra finansiella 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 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 pu-
blika 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-

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 Requesting 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 a Requesting Party, the competent
authority of the Requested Party shall provide
information under this Article, to the extent al-
lowable under its domestic laws, in the form of
depositions of witnesses and authenticated
copies of original records.

4. Each Contracting Party shall ensure that

its competent 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 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 competent authority of the Request-

ing Party shall provide the following informa-

SFS 2015:926

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

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

f�r utredning eller unders�kning,

b) uppgift om de beg�rda upplysningarna,

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

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

lysningarna efterfr�gas,

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

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

e) s�vitt det �r k�nt, namn och adress p� 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 parten och att den be-
h�riga myndigheten i den anmodande parten
om de beg�rda upplysningarna fanns inom
denna parts jurisdiktion skulle kunna inh�mta
upplysningarna enligt lagstiftning eller veder-
tagen administrativ praxis i den anmodande
parten samt att beg�ran �r i �verensst�mmelse
med detta avtal,

g) uppgift om att den anmodande parten har

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

6. Den beh�riga myndigheten i den anmo-

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

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

modande parten skriftligen bekr�fta mottagan-
det av beg�ran och inom 60 dagar efter motta-

tion to the competent authority of the Re-
quested Party when making a request for infor-
mation under the Agreement to demonstrate
the foreseeable relevance of the information to
the request:

a) the identity of the person under examina-

tion or investigation;

b) a statement of the information sought in-

cluding its nature and the form in which the
Requesting Party wishes to receive the infor-
mation from the Requested Party;

c) the tax purpose for which the information

is sought;

d) grounds for believing that the information

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

e) to the extent known, the name and address

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

f) a statement that the request is in conform-

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

g) a statement that the Requesting Party has

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

6. The competent authority of the Requested

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

a) Confirm receipt of a request in writing to

the competent authority of the Requesting
Party and shall notify the competent authority

SFS 2015:926

gandet av beg�ran underr�tta den beh�riga
myndigheten i den anmodande parten om
eventuella brister i beg�ran.

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

modade parten inte har kunnat inh�mta och
l�mna de beg�rda upplysningarna inom 90 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
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

Utomlands utf�rda skatteutredningar

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

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

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

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

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

beh�riga myndigheten i den avtalsslutande part
som utf�r utredningen snarast m�jligt under-
r�tta den beh�riga myndigheten i den andra
parten om tid och plats f�r utredningen, om den
myndighet eller person som bemyndigats att
utf�ra utredningen samt om de f�rfaranden och
villkor som den f�rstn�mnda parten fastst�llt
f�r utf�randet av utredningen. Alla beslut be-

of the Requesting Party of deficiencies in the
request, if any, within 60 days of the receipt of
the request.

b) If the competent authority of the

Requested Party cannot obtain and provide the
information within 90 days of receipt of the re-
quest, including if it encounters obstacles in
furnishing the information or it refuses to fur-
nish the information, it shall immediately in-
form the Requesting Party, explaining the rea-
son for its inability, the nature of the obstacles
or the reasons for its refusal.

Article 6

Tax examinations abroad

1. A Contracting Party may allow represent-

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

2. At the request of the competent authority

of one Contracting Party, the competent au-
thority of the other Contracting Party may
allow representatives of the competent author-
ity of the first-mentioned Party to be present at
the appropriate part of a tax examination in the
second-mentioned Party.

3. If the request referred to in paragraph 2 is

acceded to, the competent authority of the Con-
tracting Party conducting the examination
shall, as soon as possible, notify the competent
authority of the other Party about the time and
place of the examination, the authority or offi-
cial designated to carry out the examination
and the procedures and conditions required by
the first-mentioned Party for the conduct of the

SFS 2015:926

tr�ffande utf�randet av utredningen ska fattas
av den part som utf�r utredningen.

Artikel 7

M�jlighet att avsl� en beg�ran

1. Den anmodade parten har inte skyldighet

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

avsl�s p� grund av att den skattefordran som
f�ranleder beg�ran har bestridits.

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

ran om upplysningar om den anmodande par-

examination. All decisions with respect to the
conduct of the tax examination shall be made
by the Party conducting the examination.

Article 7

Possibility of declining a request

1. The Requested Party shall not be required

to obtain or provide information that the Re-
questing Party would not be able to obtain
under its own laws for purposes of the adminis-
tration or enforcement of its own tax laws. The
competent authority of the Requested Party
may decline to assist where the request is not
made in conformity with this Agreement.

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 re-

quest for information if the disclosure of the in-
formation would be contrary to public policy
(ordre public).

5. A request for information shall not be re-

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

6. The Requested Party may decline a

request for information if the information is

SFS 2015:926

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

Artikel 8

Sekretess

Alla upplysningar som tas emot av en avtals-

slutande part med st�d av detta avtal ska h�llas
hemliga p� samma s�tt som upplysningar som
inh�mtats med st�d av den interna lagstift-
ningen i denna part och f�r yppas endast f�r
personer eller myndigheter (d�ri inbegripet
domstolar och f�rvaltningsorgan) inom den av-
talsslutande partens jurisdiktion som har be-
fattning med taxering 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 f�r annan jurisdiktion utan ut-
tryckligt skriftligt medgivande av den beh�riga
myndigheten i den anmodade parten.

Artikel 9

Kostnader

De avtalsslutande parternas beh�riga myn-

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

requested by the Requesting Party to adminis-
ter or enforce a provision of the tax law of the
Requesting Party, or any requirement con-
nected therewith, which discriminates against a
national of the Requested Party as compared
with a national of the Requesting Party in the
same circumstances.

Article 8

Confidentiality

Any information received by a Contracting

Party under this Agreement shall be treated as
confidential in the same manner as information
obtained under the domestic laws of that Party
and may be disclosed only to persons or 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 9

Costs

Incidence of costs incurred in providing

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

SFS 2015:926

Artikel 10

Lagstiftning om implementering

De avtalsslutande parterna ska anta s�dan

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

Artikel 11

Spr�k

Beg�ran om handr�ckning och svaren till

dessa ska uppr�ttas p� engelska spr�ket.

Artikel 12

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 detta avtal 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�rfa-
randena f�r till�mpning av artiklarna 5 och 6.

3. De avtalsslutande parternas beh�riga

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

Artikel 13

Ikrafttr�dande

1. De avtalsslutande parterna ska skriftligen

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

2. Detta avtal tr�der i kraft den trettionde da-

gen efter det att den sista av dessa underr�ttel-
ser har tagits emot och till�mpas

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

f�r ikrafttr�dandet,

Article 10

Implementing legislation

The Contracting Parties shall enact any

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

Article 11

Language

Requests for assistance and answers thereto

shall be drawn up in the English language.

Article 12

Mutual agreement procedure

1. Where difficulties or doubts arise between

the Contracting Parties regarding the imple-
mentation or interpretation of this 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 Articles 5 and 6.

3. The competent authorities of the Con-

tracting Parties may communicate with each
other directly for purposes of reaching agree-
ment under this Article.

Article 13

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.

2. This Agreement shall enter into force on

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

a) for criminal tax matters, from the date of

entry into force;

SFS 2015:926

Wolters Kluwer

Elanders Sverige AB, 2015

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

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

Artikel 14

Upph�rande

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

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

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

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

Till bekr�ftelse h�rav har undertecknade,

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

Som skedde i Paris den 15 maj 2012, i tv�

exemplar p� svenska, spanska och engelska
spr�ken, vilka alla texter �r lika giltiga. I h�n-
delse av skiljaktigheter mellan texterna, ska
den engelska texten ha f�retr�de.

F�r Konungariket Sveriges regering

Liselott Andersson

F�r Republiken Guatemalas regering

Pavel Centeno

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.

Article 14

Termination

1. This Agreement shall remain in force un-

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

2. In the event of termination, both Contract-

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

In witness whereof the undersigned being

duly authorised thereto have signed the Agree-
ment.

Done at Paris, this 15

th day of May 2012, in

duplicate in the Swedish, Spanish and the Eng-
lish languages, all texts being equally authen-
tic. In the case of any divergence of interpreta-
tion the English text shall prevail.

For the Government of the Kingdom of Swe-
den

Liselott Andersson

For the Government of the Republic of Guate-
mala

Pavel Centeno

;

Tjänster

Utbildningar

Juridisk rådgivning

SFS 2015:926 Lag om avtal mellan Sverige och Guatemala om utbyte av upplysningar i skatteärenden

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