SFS 2009:1111 Lag om avtal mellan Sverige och Caymanöarna om upplysningar i skatteärenden

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Källa Regeringskansliets rättsdatabaser m.fl.

<div><style type="text/css">               </style> <div id="page1-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 1 Svensk f�rfattningssamling Lag om avtal mellan Sverige och Cayman�arna om upplysningar i skatte�renden; utf�rdad den 19 november 2009. Enligt riksdagens beslut 1 f�reskrivs f�ljande. Det avtal om upplysningar i skatte�renden som Konungariket Sveriges re- gering och Cayman�arnas regering undertecknade den 1 april 2009 ska g�lla som lag h�r i landet. Avtalet �r avfattat p� engelska och framg�r av bilaga till denna lag. 1. Denna lag tr�der i kraft den dag regeringen best�mmer. 2. Denna lag ska till�mpas f�r beskattnings�r som b�rjar den 1 januari �ret efter det �r d� lagen tr�der i kraft eller senare eller, om beskattnings�r sak- nas, p� skatt som tas ut den 1 januari �ret efter det �r d� lagen tr�der i kraft eller senare. I �renden som utg�r skattebrotts�renden enligt avtalet ska lagen emellertid till�mpas f�r beskattnings�r som b�rjat den 1 januari 2004 eller senare eller, om beskattnings�r saknas, p� skatt som tagits ut den 1 januari 2004 eller senare. P� regeringens v�gnar FREDRIK REINFELDT ANDERS BORG (Finansdepartementet) 1 Prop. 2009/10:19, bet. 2009/10:SkU14, rskr. 2009/10:54. SFS 2009:1111 Utkom fr�n trycket den 1 december 2009 </div> <div id="page2-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 2 SFS 2009:1111 Bilaga (�vers�ttning) AGREEMENT BETWEEN THE GOVERNMENT OF THE KING- DOM OF SWEDEN AND THE GOVERNMENT OF THE CAYMAN ISLANDS CONCER- NING INFORMATION ON TAX MATTERS AVTAL MELLAN KONUNGA- RIKET SVERIGES REGERING OCH CAYMAN�ARNAS REGE- RING OM UPPLYSNINGAR I SKATTE�RENDEN The Government of the Kingdom of Sweden and the Government of the Cayman Islands, desiring to con- clude an Agreement concerning in- formation on tax matters, have agreed as follows: Konungariket Sveriges regering och Cayman�arnas regering, som �nskar ing� ett avtal om upplys- ningar i skatte�renden, har kommit �verens om f�ljande: Article 1 Object and scope of the agreement The competent authorities of the Contracting Parties shall provide as- sistance through exchange of infor- mation that is foreseeably relevant to the administration and enforcement of the domestic laws of the Contrac- ting Parties concerning taxes cove- red by this Agreement. Such infor- mation shall include information that is foreseeably relevant to the deter- mination, assessment and collection of such taxes, the recovery and en- forcement of tax claims, or the investigation or prosecution of tax matters. Information shall be ex- changed in accordance with the provisions of this Agreement and shall be treated as confidential in the manner provided in Article 8. The rights and safeguards secured to per- sons by the laws or administrative practice of the requested Party re- main applicable to the extent that they do not unduly prevent or delay effective exchange of information. Artikel 1 Avtalets syfte och till�mpningsomr�de De beh�riga myndigheterna i de avtalsslutande parterna ska bitr�da varandra med handr�ckning genom utbyte av upplysningar som kan an- tas vara relevanta vid till�mpningen och verkst�lligheten av de avtalsslu- tande parternas interna lagstiftning avseende skatter som omfattas av detta avtal. S�dana upplysningar in- begriper uppgifter som kan antas vara relevanta f�r fastst�llande, taxe- ring och uppb�rd av s�dana skatter, f�r indrivning och andra exekutiva �tg�rder betr�ffande skatteford- ringar eller f�r utredning eller �tal i skatte�renden. Upplysningar ska ut- bytas i enlighet med best�mmelserna i detta avtal och ska h�llas hemliga p� s�tt som anges i artikel 8. De r�t- tigheter som tillkommer personer enligt den anmodade partens lagstift- ning eller administrativa praxis f�r- blir tilll�mpliga i den utstr�ckning de inte otillb�rligt hindrar eller f�rdr�- jer ett effektivt utbyte av upplys- ningar. </div> <div id="page3-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 3 SFS 2009:1111 Article 2 Jurisdiction A requested Party is not obligated to provide information which is neither held by its authorities nor in the possession or control of persons who are within its territorial jurisdic- tion. Artikel 2 Jurisdiktion En anmodad part �r inte skyldig att l�mna upplysningar som varken innehas av dess myndigheter eller innehas eller kontrolleras av perso- ner inom dess jurisdiktion. Article 3 Taxes covered 1. This Agreement shall apply to the following taxes imposed by Sweden: Artikel 3 Skatter som omfattas av avtalet 1. Detta avtal ska till�mpas p� f�l- jande skatter som tas ut av Sverige (i) den statliga inkomstskatten (the national income tax); 1) den statliga inkomstskatten, (ii) kupongskatten (the withhol- ding tax on dividends); 2) kupongskatten, (iii) den s�rskilda inkomstskatten f�r utomlands bosatta (the income tax on non-residents); 3) den s�rskilda inkomstskatten f�r utomlands bosatta, (iv) den s�rskilda inkomstskatten f�r utomlands bosatta artister m.fl. (the income tax on non-resident artistes and athletes); 4) den s�rskilda inkomstskatten f�r utomlands bosatta artister m.fl., (v) den kommunala inkomst- skatten (the communal income tax); 5) den kommunala inkomstskat- ten, (vi) avkastningsskatten p� pen- sionsmedel (the yield tax on pension funds). 6) avkastningsskatten p� pen- sionsmedel. 2. This Agreement shall also apply to any identical or any 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 Parties shall notify each other of any sub- stantial changes to the taxation and related information gathering measu- res covered by the Agreement. 2. Detta avtal till�mpas �ven p� skatter av samma eller i huvudsak likartat slag som efter undertecknan- det av avtalet tas ut vid sidan av eller i st�llet f�r de f�r n�rvarande utg�en- de skatterna. De avtalsslutande par- ternas beh�riga myndigheter ska meddela varandra de v�sentliga �nd- ringar som gjorts avseende den beskattning och de �tg�rder f�r att inh�mta upplysningar som omfattas av detta avtal. </div> <div id="page4-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 4 SFS 2009:1111 Article 4 Definitions 1. For the purposes of this Agree- ment, unless otherwise defined: Artikel 4 Definitioner 1. Om inte annat anges har vid till- l�mpningen av detta avtal f�ljande uttryck nedan angiven betydelse: a) the term Contracting Party means Sweden or the Cayman Is- lands as the context requires; a) avtalsslutande part avser Sve- rige eller Cayman�arna beroende p� sammanhanget, b) the term the Cayman Islands means the territory of the Cayman Islands and includes the territorial sea, areas within the maritime boun- daries of the Cayman Islands and any area within which in accordance with international law the rights of the Cayman Islands with respect to the seabed and sub-soil and their na- tural resources may be exercised; b) Cayman�arna avser Cayman- �arnas territorium och innefattar dess territorialvatten och varje annat omr�de inom vilket Cayman�arna, i �verensst�mmelse med folkr�ttens regler, �ger ut�va r�ttigheter med avseende p� havsbottnen och dess underlag och d�rtill h�rande natur- tillg�ngar, c) the term Sweden means the Kingdom of Sweden and, when used in a geographical sense, includes the national territory, the territorial sea of Sweden as well as other maritime areas over which Sweden in accor- dance with international law exerci- ses sovereign rights or jurisdiction; c) Sverige avser Konungariket Sverige och innefattar, n�r uttrycket anv�nds i geografisk betydelse, Sveriges territorium, Sveriges terri- torialvatten och andra havsomr�den �ver vilka Sverige, i �verensst�m- melse med folkr�ttens regler, ut�var suver�na r�ttigheter eller jurisdik- tion, d) the term competent authority means: d) beh�rig myndighet avser: (i) in the Cayman Islands, the Tax Information Authority or a person or authority designated by it; 1) i Cayman�arna, the Tax Infor- mation Authority eller den person eller myndighet som denna utn�m- ner, (ii) in Sweden, the Minister of Finance, his authorized representa- tive or the authority which is desig- nated as a competent authority for the purposes of this Agreement; 2) i Sverige, finansministern, dennes befullm�ktigade ombud eller den myndighet �t vilken uppdras att vara beh�rig myndighet vid till�mp- ningen av detta avtal, e) the term person includes an individual, a company and any other body of persons; e) person inbegriper fysisk person, bolag eller annan person- sammanslutning, f) the term company means any body corporate or any entity that is treated as a body corporate for tax purposes; f) bolag avser juridisk person eller annan som vid beskattningen behandlas s�som juridisk person, </div> <div id="page5-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 5 SFS 2009:1111 g) the term publicly traded com- pany means any company whose principal class of shares is listed on a recognised stock exchange provided its listed shares can be readily purchased or sold by the public. Shares can be purchased or sold by the public if the purchase or sale of shares is not implicitly or explicitly restricted to a limited group of inves- tors; g) bolag vars aktier �r f�rem�l f�r allm�n oms�ttning avser ett bolag vars viktigaste aktieslag �r no- terat p� en erk�nd aktieb�rs under f�ruts�ttning att dess noterade aktier fritt kan k�pas eller s�ljas av allm�n- heten. Aktier kan k�pas eller s�ljas av allm�nheten om k�p eller f�r- s�ljning av aktier inte underf�rst�tt eller uttryckligen begr�nsats till en avgr�nsad krets av investerare, h) the term principal class of shares means the class or classes of shares representing a majority of the voting power and value of the com- pany; h) viktigaste aktieslag avser det eller de aktieslag som representerar majoriteten av r�sterna i och v�rdet av bolaget, i) the term recognised stock ex- change means any stock exchange agreed upon by the competent autho- rities of the Contracting Parties; i) erk�nd aktieb�rs avser s�dan b�rs som de avtalsslutande parternas beh�riga myndigheter kommit �ver- ens om, j) the term collective investment fund or scheme means any pooled investment vehicle, irrespective of legal form. The term public collec- tive investment fund or scheme means any collective investment fund or scheme provided the units, shares or other interests in the fund or scheme can be readily purchased, sold or redeemed by the public. Units, shares or other interests in the fund or scheme can be readily purchased, sold or redeemed by the public if the purchase, sale or redemption is not implicitly or expli- citly restricted to a limited group of investors; j) kollektiv investeringsfond eller kollektivt investeringssystem avser varje �tagande f�r kollektiva investe- ringar oavsett juridisk form. Ut- trycket publik kollektiv investe- ringsfond eller publikt kollektivt in- vesteringssystem avser varje kol- lektiv investeringsfond eller kollek- tivt investeringssystem vars andelar, aktier eller andra r�ttigheter fritt kan k�pas, s�ljas eller l�sas in av allm�n- heten. Andelar, aktier eller andra r�ttigheter i fonden eller systemet kan fritt k�pas, s�ljas eller l�sas in av allm�nheten om k�p, f�rs�lj- ning eller inl�sen inte underf�rst�tt eller uttryckligen begr�nsats till en avgr�nsad krets av investerare, k) the term tax means any tax to which the Agreement applies; k) skatt avser varje skatt som omfattas av detta avtal, l) the term applicant Party means the Contracting Party request- ing information; l) anmodande part avser den avtalsslutande part som beg�r upp- lysningar, m) the term requested Party means the Contracting Party re- quested to provide information; m) anmodad part avser den avtalsslutande part som anmodats att l�mna upplysningar, </div> <div id="page6-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 6 SFS 2009:1111 n) the term information gathering measures means laws and adminis- trative or judicial procedures that enable a Contracting Party to obtain and provide the requested informa- tion; n) �tg�rder f�r att inh�mta upp- lysningar avser lagstiftning och administrativa �tg�rder eller dom- stols�tg�rder vilka m�jligg�r f�r en avtalsslutande part att inh�mta och l�mna beg�rda upplysningar, o) the term information means any fact, statement or record in any form whatever; o) upplysningar avser varje om- st�ndighet, meddelande eller proto- koll oavsett form, p) the term criminal tax matters means tax matters involving inten- tional conduct which is liable to pro- secution under the criminal laws of the applicant party; p) skattebrotts�renden avser skatte�renden som omfattar upp- s�tligt handlande, vilket enligt straff- lagstiftningen i den anmodande par- ten kan bli f�rem�l f�r �tal, q) the term criminal laws means all criminal laws designated as such under domestic law irrespective of whether contained in the tax laws, the criminal code or other statutes. q) strafflagstiftning avser all strafflagstiftning som ben�mns som s�dan i intern lagstiftning oberoende av om den innefattas i skattelagstift- ningen, strafflagstiftningen eller andra f�rfattningar. 2. As regards the application of this Agreement at any time by a Contracting Party, any term not defined therein shall, unless the con- text otherwise requires, have the me- aning 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 gi- ven to the term under other laws of that Party. 2. D� en avtalsslutande part till- l�mpar detta avtal vid n�gon tid- punkt anses, s�vida inte samman- hanget f�ranleder annat, varje ut- tryck som inte definierats i avtalet ha den betydelse som uttrycket har vid denna tidpunkt enligt den partens lagstiftning och den betydelse som uttrycket har enligt till�mplig skatte- lagstiftning i denna part �ger f�retr�- de framf�r den betydelse som ut- trycket har enligt annan lagstiftning i denna part. Article 5 Exchange of information upon request 1. The competent authority of the requested Party shall provide upon request information for the purposes referred to in Article 1. Such infor- mation shall be exchanged without regard to whether the conduct being investigated would constitute a crime under the laws of the re- quested Party if such conduct occur- red in the requested Party. Artikel 5 Utbyte av upplysningar p� beg�ran 1. Den beh�riga myndigheten i den anmodade parten ska p� beg�ran l�mna upplysningar f�r de �ndam�l som anges i artikel 1. S�dana upplys- ningar ska utbytas utan avseende p� om det handlande som �r f�rem�l f�r utredning skulle ha utgjort ett brott enligt den anmodade partens lagstift- ning om ett s�dant handlande utf�rts i den anmodade parten. </div> <div id="page7-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 7 SFS 2009:1111 2. If the information in the posses- sion of the competent authority of the requested Party is not sufficient to enable it to comply with the request for information, that Party shall use all relevant information gathering measures to provide the applicant Party with the information requested, notwithstanding that the requested Party may not need such information for its own tax purposes. 2. Om de upplysningar som �r till- g�ngliga f�r den beh�riga myndighe- ten i den anmodade parten inte r�ck- er till f�r att tillm�tesg� en beg�ran om upplysningar, ska den anmodade parten utan hinder av att den anmo- dade parten kanske inte har behov av upplysningarna f�r sina egna be- skattnings�ndam�l vidta alla rele- vanta �tg�rder f�r att inh�mta upp- lysningarna till den anmodande par- ten. 3. If specifically requested by the competent authority of an applicant Party, the competent authority of the requested Party shall provide infor- mation under this Article, to the extent allowable under its domestic laws, in the form of depositions of witnesses and authenticated copies of original records. 3. Om den beh�riga myndigheten i en anmodande part s�rskilt beg�r det, ska den beh�riga myndigheten i den anmodade parten i den ut- str�ckning som detta �r till�tet enligt dess interna lagstiftning l�mna upplysningar enligt denna artikel i form av upptagande av vittnesber�t- telser och bestyrkta kopior av hand- lingar. 4. Each Contracting Party shall ensure that its competent authorities for the purposes specified in Article 1 of the Agreement, have the authority to obtain and provide upon request: 4. Vardera avtalsslutande parten ska s�kerst�lla att dess beh�riga myndighet, f�r de �ndam�l som anges i artikel 1 i detta avtal, har be- fogenhet att p� beg�ran inh�mta och l�mna: a) information held by banks, other financial institutions, and any person acting in an agency or fiduci- ary capacity including nominees and trustees; a) upplysningar som innehas av banker, andra finansiella institutio- ner och annan person som agerar i egenskap av representant eller f�r- valtare, d�ri inbegripet ombud och trustf�rvaltare, b) information regarding the ownership of companies, partner- ships, trusts, foundations, An- stalten and other persons, including, within the constraints of Article 2, ownership information on all such persons in an ownership chain; in the case of trusts, information on sett- lors, trustees and beneficiaries; and in the case of foundations, informa- tion on founders, members of the foundation council and beneficiaries. Further, this Agreement does not create an obligation on the Contract- ing Parties to obtain or provide own- ership information with respect to b) upplysningar om �garf�rh�llan- dena i bolag, handelsbolag, truster, stiftelser, Anstalten och andra per- soner, d�ri inbegripet med de be- gr�nsningar som f�ljer av artikel 2 upplysningar om �garf�rh�llandena avseende alla s�dana personer i en �garkedja; i fr�ga om truster, upplys- ningar om stiftare, f�rvaltare och f�r- m�nstagare; i fr�ga om stiftelser, upplysningar om stiftare, medlem- mar i styrelsen och destinat�rer. Detta avtal medf�r inte skyldighet f�r de avtalsslutande parterna att in- h�mta eller l�mna upplysningar om �garf�rh�llanden i bolag vars aktier </div> <div id="page8-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 8 SFS 2009:1111 publicly traded companies or public collective investment funds or sche- mes unless such information can be obtained without giving rise to dis- proportionate difficulties. �r f�rem�l f�r allm�n oms�ttning eller i publika kollektiva investe- ringsfonder eller publika kollektiva investeringssystem, s�vida inte s�da- na upplysningar kan inh�mtas utan att det medf�r oproportionerligt stora sv�righeter. 5. The competent authority of the applicant Party shall provide the following information to the compe- tent authority of the requested Party when making a request for informa- tion under the Agreement to demon- strate the foreseeable relevance of the information to the request: 5. Vid beg�ran om upplysningar enligt detta avtal ska den beh�riga myndigheten i den anmodande par- ten till den beh�riga myndigheten i den anmodade parten l�mna f�ljande upplysningar, f�r att visa att de efter- fr�gade upplysningarna kan antas vara relevanta: (a) the identity of the person under examination or investigation; a) identiteten p� den person som �r f�rem�l f�r utredning eller under- s�kning, (b) a statement of the information sought including its nature and the form in which the applicant Party wishes to receive the information from the requested Party; b) uppgift om de beg�rda upplys- ningarna, inbegripet deras n�rmare beskaffenhet, och i vilken form som den anmodande parten �nskar att f� upplysningarna fr�n den anmodade parten, (c) the tax purpose for which the information is sought; c) det beskattnings�ndam�l f�r vilket de beg�rda upplysningarna efterfr�gas, (d) grounds for believing that the information requested is held in the requested Party or is in the posses- sion or control of a person within the jurisdiction of the requested Party; d) sk�len f�r att anta att de beg�r- da upplysningarna finns i den anmo- dade parten eller innehas eller kon- trolleras av person inom den anmo- dade partens jurisdiktion, (e) to the extent known, the name and address of any person believed to be in possession of the requested information; e) s�vitt det �r k�nt, namn och adress p� person som kan antas inneha de beg�rda upplysningarna, (f) a statement that the request is in conformity with the law and admi- nistrative practices of the applicant Party, that if the requested informa- tion was within the jurisdiction of the applicant Party then the compe- tent authority of the applicant Party would be able to obtain the informa- tion under the laws of the applicant Party or in the normal course of administrative practice and that it is in conformity with this Agreement; f) uppgift om att beg�ran �r i �ver- ensst�mmelse med lagstiftning och administrativ praxis i den anmo- dande parten och att den beh�riga myndigheten i den anmodande par- ten om de beg�rda upplysningarna fanns inom denna parts jurisdiktion skulle kunna inh�mta upplysning- arna enligt lagstiftning eller vederta- gen administrativ praxis i den anmo- dande parten samt att beg�ran �r i �verensst�mmelse med detta avtal, </div> <div id="page9-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 9 SFS 2009:1111 (g) a statement that the applicant Party has pursued all means availa- ble in its own territory to obtain the information, except those that would give rise to disproportionate difficul- ties. g) uppgift om att den anmodande parten har vidtagit alla �tg�rder f�r att inh�mta upplysningarna som st�r till dess f�rfogande inom dess eget territorium, utom s�dana �tg�rder som skulle medf�ra oproportioner- ligt stora sv�righeter. 6. The competent authority of the requested Party shall forward the requested information as promptly as possible to the applicant Party. To ensure a prompt response, the com- petent authority of the requested Party shall: 6. Den beh�riga myndigheten i den anmodade parten ska snarast m�jligt l�mna de beg�rda upplys- ningarna till den anmodande parten. F�r att tillgodose ett skyndsamt svar ska den beh�riga myndigheten i den anmodade parten: a) Confirm receipt of a request in writing to the competent authority of the applicant Party and shall notify the competent authority of the appli- cant Party of deficiencies in the request, if any, within 60 days of the receipt of the request. a) Till den beh�riga myndigheten i den anmodande parten skriftligen bekr�fta mottagandet av beg�ran och inom 60 dagar efter mottagandet underr�tta den beh�riga myndighe- ten i den anmodande parten om eventuella brister i beg�ran. b) If the competent authority of the requested Party has been unable to obtain and provide the informa- tion within 90 days of receipt of the request, including if it encounters obstacles in furnishing the informa- tion or it refuses to furnish the infor- mation, it shall immediately inform the applicant Party, explaining the reason for its inability, the nature of the obstacles or the reasons for its refusal. b) Om den beh�riga myndigheten i den anmodade parten inte har kun- nat inh�mta och l�mna de beg�rda upplysningarna inom 90 dagar fr�n det att beg�ran togs emot, d�ri inbe- gripet om det f�religger f�rhinder att tillhandah�lla upplysningarna eller om den beh�riga myndigheten v�grar att tillhandah�lla upplysning- arna, 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 upplys- ningarna, vilka hinder som f�religger eller sk�len f�r dess v�gran. Article 6 Tax examinations abroad 1. A Contracting Party may allow representatives 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 per- sons concerned. The competent authority of the second-mentioned Party shall notify the competent Artikel 6 Utomlands utf�rda skatteutredningar 1. En avtalsslutande part kan till�ta att f�retr�dare f�r den beh�ri- ga myndigheten i den andra avtals- slutande parten n�rvarar i den f�rst- n�mnda parten f�r att h�ra fysiska personer och granska handlingar efter skriftligt medgivande av de ber�rda personerna. Den beh�riga myndigheten i den sistn�mnda parten ska meddela den beh�riga </div> <div id="page10-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 10 SFS 2009:1111 authority of the first-mentioned Party of the time and place of the meeting with the individuals concer- ned. myndigheten i den f�rstn�mnda par- ten om tid och plats f�r m�tet med ber�rda fysiska personer. 2. At the request of the competent authority of one Contracting Party, the competent authority of the other Contracting Party may allow repre- sentatives of the competent authority of the first-mentioned Party to be present at the appropriate part of a tax examination in the second- mentioned Party. 2. P� beg�ran av den beh�riga myndigheten i en avtalsslutande part kan den beh�riga myndigheten i den andra avtalsslutande parten, till den del detta anses l�mpligt, till�ta att f�retr�dare f�r den beh�riga myndig- heten i den f�rstn�mnda parten n�r- varar vid skatteutredning i den sist- n�mnda parten. 3. If the request referred to in paragraph 2 is acceded to, the com- petent authority of the Contracting Party conducting the examination shall, as soon as possible, notify the competent authority of the other Party about the time and place of the examination, the authority or official designated to carry out the examina- tion and the procedures and condi- tions required by the first-mentioned Party for the conduct of the examina- tion. All decisions with respect to the conduct of the tax examination shall be made by the Party conducting the examination. 3. Bifalls en beg�ran enligt punkt 2 ska den beh�riga myndighe- ten i den avtalsslutande part som ut- f�r utredningen snarast m�jligt underr�tta den beh�riga myndighe- ten i den andra parten om tid och plats f�r utredningen, om den myn- dighet 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 ut- f�randet av utredningen. Alla beslut betr�ffande utf�randet av utred- ningen ska fattas av den part som ut- f�r utredningen. Article 7 Possibility of declining a request 1. The requested Party shall not be required to obtain or provide infor- mation that the applicant Party would not be able to obtain under its own laws for the purposes of the ad- ministration or enforcement of its own tax laws. The competent autho- rity of the requested Party may de- cline to assist where the request is not made in conformity with this Agreement. 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 till�mp- ning eller verkst�llighet av dess egen skattelagstiftning. Den beh�riga myndigheten i den anmodade parten f�r avsl� en beg�ran n�r beg�ran inte har gjorts i �verensst�mmelse med detta avtal. 2. The provisions of this Agree- ment shall not impose on a Contrac- ting Party the obligation to supply information which would disclose any trade, business, industrial, com- mercial or professional secret or trade process. Notwithstanding the foregoing, information of the type 2. Best�mmelserna i detta avtal ska inte medf�ra skyldighet f�r en avtalsslutande part att l�mna upplys- ningar som skulle r�ja handels-, aff�rs-, industri- eller yrkeshemlig- het eller kommersiell hemlighet eller i n�ringsverksamhet nyttjat f�rfa- ringss�tt. Utan hinder av detta, ska </div> <div id="page11-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 11 SFS 2009:1111 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. upplysningar som avses i artikel 5 punkt 4 inte behandlas som en s�dan hemlighet eller ett s�dant f�rfarings- s�tt endast p� grund av att de uppfyl- ler villkoren i n�mnda punkt. 3. The provisions of this Agree- ment shall not impose on a Contrac- ting Party the obligation to obtain or provide information, which would reveal confidential communications between a client and an attorney, solicitor or other admitted legal representative where such communi- cations are: 3. Best�mmelserna i detta avtal ska inte medf�ra skyldighet f�r en avtalsslutande part att inh�mta eller l�mna upplysningar som skulle r�ja hemlig kommunikation mellan en klient och dennes advokat eller annat juridiskt ombud, n�r s�dan kommu- nikation har: (a) produced for the purposes of seeking or providing legal advice or a) f�revarit i syfte att s�ka eller l�mna juridisk r�dgivning, eller (b) produced for the purposes of use in existing or contemplated legal proceedings. b) f�revarit i syfte att anv�ndas under p�g�ende eller f�rest�ende r�ttsliga f�rfaranden. 4. The requested Party may de- cline a request for information if the disclosure of the information would be contrary to public policy (ordre public). 4. Den anmodade parten f�r avsl� en beg�ran om upplysningar om l�mnandet av upplysningarna skulle strida mot allm�nna h�nsyn (ordre public). 5. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed. 5. En beg�ran om upplysningar ska inte avsl�s p� grund av att den skattefordran som f�ranleder beg�- ran har bestridits. 6. The requested Party may de- cline a request for information if the information is requested by the app- licant Party to administer or enforce a provision of the tax law of the app- licant Party, or any requirement connected therewith, which discrimi- nates against a national of the requested Party as compared with a national of the applicant Party in the same circumstances. 6. Den anmodade parten f�r avsl� en beg�ran om upplysningar om den anmodande parten har beg�rt upplys- ningarna f�r till�mpning eller verk- st�llighet av en best�mmelse i den an- modande partens skattelagstiftning, eller d�rmed sammanh�ngande krav, som under samma f�rh�llanden dis- kriminerar en medborgare i den an- modade parten i f�rh�llande till en medborgare i den anmodande parten. Article 8 Confidentiality Any information received by a Contracting Party under this Agree- ment shall be treated as confidential and may be disclosed only to persons or authorities (including courts and administrative bodies) in the juris- diction of the Contracting Party Artikel 8 Sekretess Upplysningar som tas emot av en avtalsslutande part med st�d av detta avtal ska h�llas hemliga och f�r en- dast yppas f�r personer och myndig- heter (d�ri inbegripet domstolar och f�rvaltningsorgan) inom den avtals- slutande partens jurisdiktion som </div> <div id="page12-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 12 SFS 2009:1111 concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the de- termination of appeals in relation to, the taxes imposed by a Contracting Party. Such persons or authorities shall use such information only for such purposes. They may disclose the information in public court pro- ceedings or in judicial decisions. The information may not be disclosed to any other person or entity or autho- rity or any other jurisdiction without the express written consent of the competent authority of the requested Party. fastst�ller, uppb�r eller driver in de skatter som tas ut av en avtalsslu- tande part eller handl�gger �tal eller �verklagande i fr�ga om dessa skat- ter. Dessa personer eller myndighe- ter f�r anv�nda s�dana upplysningar endast f�r s�dana syften. De f�r yppa upplysningarna vid offentlig dom- stolsf�rhandling eller i domstols- avg�randen. Upplysningarna f�r inte yppas f�r annan person, institution eller myndighet eller f�r annan juris- diktion utan uttryckligt skriftligt medgivande av den beh�riga myn- digheten i den anmodade parten. Article 9 Costs Incidence of costs incurred in pro- viding assistance shall be agreed by the Contracting Parties. Artikel 9 Kostnader De avtalsslutande parterna ska komma �verens om f�rdelningen av uppkomna kostnader f�r handr�ck- ning. Article 10 Mutual agreement procedure 1. Where difficulties or doubts arise between the Parties regarding the implementation or interpretation of this Agreement, the respective competent authorities shall endea- vour to resolve the matter by mutual agreement. Artikel 10 F�rfarandet vid �msesidig �verenskommelse 1. N�r sv�righeter eller tvivelsm�l uppkommer mellan parterna i fr�ga om till�mpning eller tolkning av detta avtal ska de beh�riga myndig- heterna s�ka avg�ra saken genom �msesidig �verenskommelse. 2. In addition to the agreements referred to in paragraph 1, the com- petent authorities of the Contracting Parties may mutually agree on the procedures to be used under Articles 5 and 6. 2. Ut�ver vad som framg�r av punkt 1, f�r de avtalsslutande parter- nas beh�riga myndigheter �mse- sidigt komma �verens om f�rfaran- dena f�r till�mpningen av artiklarna 5 och 6. 3. The competent authorities of the Contracting Parties may commu- nicate with each other directly for purposes of reaching agreement under this Article. 3. De avtalsslutande parternas be- h�riga myndigheter f�r tr�da i direkt f�rbindelse med varandra vid till- l�mpningen av denna artikel. </div> <div id="page13-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 13 SFS 2009:1111 Article 11 Entry into force 1. Each of the Contracting Parties shall notify the other in writing of the completion of the procedures re- quired by its law for the entry into force of this Agreement. Artikel 11 Ikrafttr�dande 1. De avtalsslutande parterna ska skriftligen underr�tta varandra n�r de �tg�rder vidtagits enligt respektive parts lagstiftning som kr�vs f�r att detta avtal ska tr�da i kraft. 2. The Agreement shall enter into force on the thirtieth day after the receipt of the later of these notifica- tions and shall thereupon have effect 2. Avtalet tr�der i kraft den tretti- onde dagen efter den dag d� den sista av dessa underr�ttelser tas emot och till�mpas (a) for criminal tax matters, on the date of entry into force, for taxable periods beginning on or after 1 January 2004 or, where there is no taxable period, for all charges to tax arising on or after 1 January 2004; a) i skattebrotts�renden, fr�n och med dagen f�r ikrafttr�dandet, f�r beskattnings�r som b�rjar den 1 januari 2004 eller senare eller, om beskattnings�r saknas, p� skatt som tas ut den 1 januari 2004 eller senare, (b) for all other matters covered in Article 1, for taxable periods begin- ning on or after the first day of Janu- ary of the year next following the date on which the Agreement enters into force, or where there is no taxa- ble period, for all charges to tax arising on or after the first day of January of the year next following the date on which the Agreement en- ters into force. b) i alla andra �renden som omfat- tas av artikel 1, f�r beskattnings�r som b�rjar den 1 januari det �r som n�rmast f�ljer efter dagen f�r ikraft- tr�dandet av avtalet eller senare, eller d� n�got beskattnings�r inte f�relig- ger, f�r skatteanspr�k som uppkom- mer den 1 januari det �r som n�rmast f�ljer efter dagen f�r ikrafttr�dandet av avtalet eller senare. Article 12 Termination 1. This Agreement shall remain in force until terminated by a Contrac- ting Party. Either Contracting Party may terminate the Agreement by giving written notice of termination to the other Contracting Party. In such case, the Agreement shall cease to have effect on the first day of the month following the end of the period of six months after the date of receipt of notice of termination by the other Contracting Party. Artikel 12 Upph�rande 1. Detta avtal f�rblir i kraft till dess det s�gs upp av en avtalsslu- tande part. Vardera parten kan s�ga upp avtalet genom att l�mna skriftlig underr�ttelse h�rom till den andra avtalsslutande parten. I h�ndelse av s�dan upps�gning upph�r avtalet att g�lla den f�rsta dagen i den m�nad som f�ljer n�rmast efter utg�ngen av den sexm�nadersperiod som f�ljer efter den dag d� underr�ttelsen om upps�gning togs emot av den andra avtalsslutande parten. </div> <div id="page14-div" style="position:relative;width:892px;height:1263px;"> <img width="892" height="1263" src="/Static/i/lagboken/hidden.png" alt="background image"/> 14 SFS 2009:1111 Thomson Reuters Professional AB, tel. 08-587 671 00 Edita V�stra Aros, V�ster�s 2009 2. In the event of termination, both Contracting Parties shall remain bound by the provisions of Article 8 with respect to any information obtained under the Agreement. 2. I h�ndelse av upps�gning ska b�da avtalsslutande parterna vara fortsatt bundna av best�mmelserna i artikel 8 i fr�ga om upplysningar som erh�llits med st�d av avtalet. In witness whereof the under- signed being duly authorised thereto have signed the Agreement. Till bekr�ftelse h�rav har under- tecknade, d�rtill vederb�rligen be- myndigade, undertecknat detta avtal. Done at Stockholm this 1 st day of April 2009, in duplicate in the Eng- lish language. Som skedde i Stockholm den 1 april 2009 i tv� exemplar p� engel- ska spr�ket. For the Government of the Kingdom of Sweden Ingemar Hansson F�r Konungariket Sveriges regering Ingemar Hansson For the Government of the Cayman Islands Alden McLaughlin, Jr F�r Cayman�arnas regering Alden McLaughlin, Jr </div> </div>

Svensk f�rfattningssamling

Lag
om avtal mellan Sverige och Cayman�arna om
upplysningar i skatte�renden;

utf�rdad den 19 november 2009.

Enligt riksdagens beslut

1 f�reskrivs f�ljande.

Det avtal om upplysningar i skatte�renden som Konungariket Sveriges re-

gering och Cayman�arnas regering undertecknade den 1 april 2009 ska g�lla
som lag h�r i landet. Avtalet �r avfattat p� engelska och framg�r av bilaga
till denna lag.

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

efter det �r d� lagen tr�der i kraft eller senare eller, om beskattnings�r sak-
nas, p� skatt som tas ut den 1 januari �ret efter det �r d� lagen tr�der i kraft
eller senare. I �renden som utg�r skattebrotts�renden enligt avtalet ska lagen
emellertid till�mpas f�r beskattnings�r som b�rjat den 1 januari 2004 eller
senare eller, om beskattnings�r saknas, p� skatt som tagits ut den 1 januari
2004 eller senare.

P� regeringens v�gnar

FREDRIK REINFELDT

ANDERS BORG
(Finansdepartementet)

1 Prop. 2009/10:19, bet. 2009/10:SkU14, rskr. 2009/10:54.

SFS 2009:1111

Utkom fr�n trycket
den 1 december 2009

SFS 2009:1111

Bilaga

(�vers�ttning)

AGREEMENT BETWEEN THE
GOVERNMENT OF THE KING-
DOM OF SWEDEN AND THE
GOVERNMENT OF THE
CAYMAN ISLANDS CONCER-
NING INFORMATION ON TAX
MATTERS

AVTAL MELLAN KONUNGA-
RIKET SVERIGES REGERING
OCH CAYMAN�ARNAS REGE-
RING OM UPPLYSNINGAR I
SKATTE�RENDEN

The Government of the Kingdom

of Sweden and the Government of
the Cayman Islands, desiring to con-
clude an Agreement concerning in-
formation on tax matters, have
agreed as follows:

Konungariket Sveriges regering

och Cayman�arnas regering, som
�nskar ing� ett avtal om upplys-
ningar i skatte�renden, har kommit
�verens om f�ljande:

Article 1

Object and scope of the agreement

The competent authorities of the

Contracting Parties shall provide as-
sistance through exchange of infor-
mation that is foreseeably relevant to
the administration and enforcement
of the domestic laws of the Contrac-
ting Parties concerning taxes cove-
red by this Agreement. Such infor-
mation shall include information that
is foreseeably relevant to the deter-
mination, assessment and collection
of such taxes, the recovery and en-
forcement of tax claims, or the
investigation or prosecution of tax
matters. Information shall be ex-
changed in accordance with the
provisions of this Agreement and
shall be treated as confidential in the
manner provided in Article 8. The
rights and safeguards secured to per-
sons by the laws or administrative
practice of the requested Party re-
main applicable to the extent that
they do not unduly prevent or delay
effective exchange of information.

Artikel 1

Avtalets syfte och
till�mpningsomr�de

De beh�riga myndigheterna i de

avtalsslutande parterna ska bitr�da
varandra med handr�ckning genom
utbyte av upplysningar som kan an-
tas vara relevanta vid till�mpningen
och verkst�lligheten av de avtalsslu-
tande parternas interna lagstiftning
avseende skatter som omfattas av
detta avtal. S�dana upplysningar in-
begriper uppgifter som kan antas
vara relevanta f�r fastst�llande, taxe-
ring och uppb�rd av s�dana skatter,
f�r indrivning och andra exekutiva
�tg�rder betr�ffande skatteford-
ringar eller f�r utredning eller �tal i
skatte�renden. Upplysningar ska ut-
bytas i enlighet med best�mmelserna
i detta avtal och ska h�llas hemliga
p� s�tt som anges i artikel 8. De r�t-
tigheter som tillkommer personer
enligt den anmodade partens lagstift-
ning eller administrativa praxis f�r-
blir tilll�mpliga i den utstr�ckning de
inte otillb�rligt hindrar eller f�rdr�-
jer ett effektivt utbyte av upplys-
ningar.

SFS 2009:1111

Article 2

Jurisdiction

A requested Party is not obligated

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

Artikel 2

Jurisdiktion

En anmodad part �r inte skyldig

att l�mna upplysningar som varken
innehas av dess myndigheter eller
innehas eller kontrolleras av perso-
ner inom dess jurisdiktion.

Article 3

Taxes covered

1. This Agreement shall apply to

the following taxes imposed by
Sweden:

Artikel 3

Skatter som omfattas av avtalet

1. Detta avtal ska till�mpas p� f�l-

jande skatter som tas ut av Sverige

(i) den statliga inkomstskatten

(the national income tax);

1) den statliga inkomstskatten,

(ii) kupongskatten (the withhol-

ding tax on dividends);

2) kupongskatten,

(iii) den s�rskilda inkomstskatten

f�r utomlands bosatta (the income
tax on non-residents);

3) den s�rskilda inkomstskatten

f�r utomlands bosatta,

(iv) den s�rskilda inkomstskatten

f�r utomlands bosatta artister m.fl.
(the income tax on non-resident
artistes and athletes);

4) den s�rskilda inkomstskatten

f�r utomlands bosatta artister m.fl.,

(v) den kommunala inkomst-

skatten (the communal income tax);

5) den kommunala inkomstskat-

ten,

(vi) avkastningsskatten p� pen-

sionsmedel (the yield tax on pension
funds).

6) avkastningsskatten p� pen-

sionsmedel.

2. This Agreement shall also

apply to any identical or any
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 Parties
shall notify each other of any sub-
stantial changes to the taxation and
related information gathering measu-
res covered by the Agreement.

2. Detta avtal till�mpas �ven p�

skatter av samma eller i huvudsak
likartat slag som efter undertecknan-
det av avtalet tas ut vid sidan av eller
i st�llet f�r de f�r n�rvarande utg�en-
de skatterna. De avtalsslutande par-
ternas beh�riga myndigheter ska
meddela varandra de v�sentliga �nd-
ringar som gjorts avseende den
beskattning och de �tg�rder f�r att
inh�mta upplysningar som omfattas
av detta avtal.

SFS 2009:1111

Article 4

Definitions

1. For the purposes of this Agree-

ment, unless otherwise defined:

Artikel 4

Definitioner

1. Om inte annat anges har vid till-

l�mpningen av detta avtal f�ljande
uttryck nedan angiven betydelse:

a) the term Contracting Party

means Sweden or the Cayman Is-
lands as the context requires;

a) avtalsslutande part avser Sve-

rige eller Cayman�arna beroende p�
sammanhanget,

b) the term the Cayman Islands

means the territory of the Cayman
Islands and includes the territorial
sea, areas within the maritime boun-
daries of the Cayman Islands and
any area within which in accordance
with international law the rights of
the Cayman Islands with respect to
the seabed and sub-soil and their na-
tural resources may be exercised;

b) Cayman�arna avser Cayman-

�arnas territorium och innefattar
dess territorialvatten och varje annat
omr�de inom vilket Cayman�arna, i
�verensst�mmelse med folkr�ttens
regler, �ger ut�va r�ttigheter med
avseende p� havsbottnen och dess
underlag och d�rtill h�rande natur-
tillg�ngar,

c) the term Sweden means the

Kingdom of Sweden and, when used
in a geographical sense, includes the
national territory, the territorial sea
of Sweden as well as other maritime
areas over which Sweden in accor-
dance with international law exerci-
ses sovereign rights or jurisdiction;

c) Sverige avser Konungariket

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

d) the term competent authority

means:

d) beh�rig myndighet avser:

(i) in the Cayman Islands, the Tax

Information Authority or a person or
authority designated by it;

1) i Cayman�arna, the Tax Infor-

mation Authority eller den person
eller myndighet som denna utn�m-
ner,

(ii) in Sweden, the Minister of

Finance, his authorized representa-
tive or the authority which is desig-
nated as a competent authority for
the purposes of this Agreement;

2) i Sverige, finansministern,

dennes befullm�ktigade ombud eller
den myndighet �t vilken uppdras att
vara beh�rig myndighet vid till�mp-
ningen av detta avtal,

e) the term person includes an

individual, a company and any other
body of persons;

e) person inbegriper fysisk

person, bolag eller annan person-
sammanslutning,

f) the term company means any

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

f) bolag avser juridisk person

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

SFS 2009:1111

g) the term publicly traded com-

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

g) bolag vars aktier �r f�rem�l

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

h) the term principal class of

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

h) viktigaste aktieslag avser det

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

i) the term recognised stock ex-

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

i) erk�nd aktieb�rs avser s�dan

b�rs som de avtalsslutande parternas
beh�riga myndigheter kommit �ver-
ens om,

j) the term collective investment

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

j) kollektiv investeringsfond eller

kollektivt investeringssystem avser
varje �tagande f�r kollektiva investe-
ringar oavsett juridisk form. Ut-
trycket publik kollektiv investe-
ringsfond eller publikt kollektivt in-
vesteringssystem avser varje kol-
lektiv investeringsfond eller kollek-
tivt investeringssystem vars andelar,
aktier eller andra r�ttigheter fritt kan
k�pas, s�ljas eller l�sas in av allm�n-
heten. Andelar, aktier eller andra
r�ttigheter i fonden eller systemet
kan fritt k�pas, s�ljas eller l�sas in
av allm�nheten om k�p, f�rs�lj-
ning eller inl�sen inte underf�rst�tt
eller uttryckligen begr�nsats till en
avgr�nsad krets av investerare,

k) the term tax means any tax to

which the Agreement applies;

k) skatt avser varje skatt som

omfattas av detta avtal,

l) the term applicant Party

means the Contracting Party request-
ing information;

l) anmodande part avser den

avtalsslutande part som beg�r upp-
lysningar,

m) the term requested Party

means the Contracting Party re-
quested to provide information;

m) anmodad part avser den

avtalsslutande part som anmodats att
l�mna upplysningar,

SFS 2009:1111

n) the term information gathering

measures means laws and adminis-
trative or judicial procedures that
enable a Contracting Party to obtain
and provide the requested informa-
tion;

n) �tg�rder f�r att inh�mta upp-

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

o) the term information means

any fact, statement or record in any
form whatever;

o) upplysningar avser varje om-

st�ndighet, meddelande eller proto-
koll oavsett form,

p) the term criminal tax matters

means tax matters involving inten-
tional conduct which is liable to pro-
secution under the criminal laws of
the applicant party;

p) skattebrotts�renden avser

skatte�renden som omfattar upp-
s�tligt handlande, vilket enligt straff-
lagstiftningen i den anmodande par-
ten kan bli f�rem�l f�r �tal,

q) the term criminal laws means

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

q) strafflagstiftning avser all

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

2. As regards the application of

this Agreement at any time by a
Contracting Party, any term not
defined therein shall, unless the con-
text otherwise requires, have the me-
aning 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 gi-
ven to the term under other laws of
that Party.

2. D� en avtalsslutande part till-

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

Article 5

Exchange of information upon
request

1. The competent authority of the

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

Artikel 5

Utbyte av upplysningar p� beg�ran

1. Den beh�riga myndigheten i

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

SFS 2009:1111

2. If the information in the posses-

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

2. Om de upplysningar som �r till-

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

3. If specifically requested by the

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

3. Om den beh�riga myndigheten

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

4. Each Contracting Party shall

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

4. Vardera avtalsslutande parten

ska s�kerst�lla att dess beh�riga
myndighet, f�r de �ndam�l som
anges i artikel 1 i detta avtal, har be-
fogenhet att p� beg�ran inh�mta och
l�mna:

a) information held by banks,

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

a) upplysningar som innehas av

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

b) information regarding the

ownership of companies, partner-
ships, trusts, foundations, An-
stalten and other persons, including,
within the constraints of Article 2,
ownership information on all such
persons in an ownership chain; in the
case of trusts, information on sett-
lors, trustees and beneficiaries; and
in the case of foundations, informa-
tion on founders, members of the
foundation council and beneficiaries.
Further, this Agreement does not
create an obligation on the Contract-
ing Parties to obtain or provide own-
ership information with respect to

b) upplysningar om �garf�rh�llan-

dena i bolag, handelsbolag, truster,
stiftelser, Anstalten och andra per-
soner, d�ri inbegripet med de be-
gr�nsningar som f�ljer av artikel 2
upplysningar om �garf�rh�llandena
avseende alla s�dana personer i en
�garkedja; i fr�ga om truster, upplys-
ningar om stiftare, f�rvaltare och f�r-
m�nstagare; i fr�ga om stiftelser,
upplysningar om stiftare, medlem-
mar i styrelsen och destinat�rer.
Detta avtal medf�r inte skyldighet
f�r de avtalsslutande parterna att in-
h�mta eller l�mna upplysningar om
�garf�rh�llanden i bolag vars aktier

SFS 2009:1111

publicly traded companies or public
collective investment funds or sche-
mes unless such information can be
obtained without giving rise to dis-
proportionate difficulties.

�r f�rem�l f�r allm�n oms�ttning
eller i publika kollektiva investe-
ringsfonder eller publika kollektiva
investeringssystem, s�vida inte s�da-
na upplysningar kan inh�mtas utan
att det medf�r oproportionerligt stora
sv�righeter.

5. The competent authority of the

applicant Party shall provide the
following information to the compe-
tent authority of the requested Party
when making a request for informa-
tion under the Agreement to demon-
strate the foreseeable relevance of
the information to the request:

5. Vid beg�ran om upplysningar

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

(a) the identity of the person under

examination or investigation;

a) identiteten p� den person som

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

(b) a statement of the information

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

b) uppgift om de beg�rda upplys-

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

information is sought;

c) det beskattnings�ndam�l f�r

vilket de beg�rda upplysningarna
efterfr�gas,

(d) grounds for believing that the

information requested is held in the
requested Party or is in the posses-
sion or control of a person within the
jurisdiction of the requested Party;

d) sk�len f�r att anta att de beg�r-

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

(e) to the extent known, the name

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

e) s�vitt det �r k�nt, namn och

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

(f) a statement that the request is

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

f) uppgift om att beg�ran �r i �ver-

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

SFS 2009:1111

(g) a statement that the applicant

Party has pursued all means availa-
ble in its own territory to obtain the
information, except those that would
give rise to disproportionate difficul-
ties.

g) uppgift om att den anmodande

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

6. The competent authority of the

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

6. Den beh�riga myndigheten i

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

a) Confirm receipt of a request in

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

a) Till den beh�riga myndigheten i

den anmodande parten skriftligen
bekr�fta mottagandet av beg�ran och
inom 60 dagar efter mottagandet
underr�tta den beh�riga myndighe-
ten i den anmodande parten om
eventuella brister i beg�ran.

b) If the competent authority of

the requested Party has been unable
to obtain and provide the informa-
tion within 90 days of receipt of the
request, including if it encounters
obstacles in furnishing the informa-
tion or it refuses to furnish the infor-
mation, it shall immediately inform
the applicant Party, explaining the
reason for its inability, the nature of
the obstacles or the reasons for its
refusal.

b) Om den beh�riga myndigheten

i den anmodade parten inte har kun-
nat inh�mta och l�mna de beg�rda
upplysningarna inom 90 dagar fr�n
det att beg�ran togs emot, d�ri inbe-
gripet om det f�religger f�rhinder att
tillhandah�lla upplysningarna eller
om den beh�riga myndigheten
v�grar att tillhandah�lla upplysning-
arna, 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 upplys-
ningarna, vilka hinder som f�religger
eller sk�len f�r dess v�gran.

Article 6

Tax examinations abroad

1. A Contracting Party may allow

representatives 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 per-
sons concerned. The competent
authority of the second-mentioned
Party shall notify the competent

Artikel 6

Utomlands utf�rda
skatteutredningar

1. En avtalsslutande part kan

till�ta att f�retr�dare f�r den beh�ri-
ga myndigheten i den andra avtals-
slutande parten n�rvarar i den f�rst-
n�mnda parten f�r att h�ra fysiska
personer och granska handlingar
efter skriftligt medgivande av de
ber�rda personerna. Den beh�riga
myndigheten i den sistn�mnda
parten ska meddela den beh�riga

SFS 2009:1111

authority of the first-mentioned
Party of the time and place of the
meeting with the individuals concer-
ned.

myndigheten i den f�rstn�mnda par-
ten om tid och plats f�r m�tet med
ber�rda fysiska personer.

2. At the request of the competent

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

2. P� beg�ran av den beh�riga

myndigheten i en avtalsslutande part
kan den beh�riga myndigheten i den
andra avtalsslutande parten, till den
del detta anses l�mpligt, till�ta att
f�retr�dare f�r den beh�riga myndig-
heten i den f�rstn�mnda parten n�r-
varar vid skatteutredning i den sist-
n�mnda parten.

3. If the request referred to in

paragraph 2 is acceded to, the com-
petent authority of the Contracting
Party conducting the examination
shall, as soon as possible, notify the
competent authority of the other
Party about the time and place of the
examination, the authority or official
designated to carry out the examina-
tion and the procedures and condi-
tions required by the first-mentioned
Party for the conduct of the examina-
tion. All decisions with respect to the
conduct of the tax examination shall
be made by the Party conducting the
examination.

3. Bifalls en beg�ran enligt

punkt 2 ska den beh�riga myndighe-
ten i den avtalsslutande part som ut-
f�r utredningen snarast m�jligt
underr�tta den beh�riga myndighe-
ten i den andra parten om tid och
plats f�r utredningen, om den myn-
dighet 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 ut-
f�randet av utredningen. Alla beslut
betr�ffande utf�randet av utred-
ningen ska fattas av den part som ut-
f�r utredningen.

Article 7

Possibility of declining a request

1. The requested Party shall not be

required to obtain or provide infor-
mation that the applicant Party
would not be able to obtain under its
own laws for the purposes of the ad-
ministration or enforcement of its
own tax laws. The competent autho-
rity of the requested Party may de-
cline to assist where the request is
not made in conformity with this
Agreement.

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 till�mp-
ning eller verkst�llighet av dess egen
skattelagstiftning. Den beh�riga
myndigheten i den anmodade parten
f�r avsl� en beg�ran n�r beg�ran inte
har gjorts i �verensst�mmelse med
detta avtal.

2. The provisions of this Agree-

ment shall not impose on a Contrac-
ting Party the obligation to supply
information which would disclose
any trade, business, industrial, com-
mercial or professional secret or
trade process. Notwithstanding the
foregoing, information of the type

2. Best�mmelserna i detta avtal

ska inte medf�ra skyldighet f�r en
avtalsslutande part att l�mna upplys-
ningar som skulle r�ja handels-,
aff�rs-, industri- eller yrkeshemlig-
het eller kommersiell hemlighet eller
i n�ringsverksamhet nyttjat f�rfa-
ringss�tt. Utan hinder av detta, ska

SFS 2009:1111

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.

upplysningar som avses i artikel 5
punkt 4 inte behandlas som en s�dan
hemlighet eller ett s�dant f�rfarings-
s�tt endast p� grund av att de uppfyl-
ler villkoren i n�mnda punkt.

3. The provisions of this Agree-

ment shall not impose on a Contrac-
ting Party the obligation to obtain or
provide information, which would
reveal confidential communications
between a client and an attorney,
solicitor or other admitted legal
representative where such communi-
cations are:

3. Best�mmelserna i detta avtal

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

(a) produced for the purposes of

seeking or providing legal advice or

a) f�revarit i syfte att s�ka eller

l�mna juridisk r�dgivning, eller

(b) produced for the purposes of

use in existing or contemplated legal
proceedings.

b) f�revarit i syfte att anv�ndas

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

4. The requested Party may de-

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

4. Den anmodade parten f�r avsl�

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

5. A request for information shall

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

5. En beg�ran om upplysningar

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

6. The requested Party may de-

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

6. Den anmodade parten f�r avsl�

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

Article 8

Confidentiality

Any information received by a

Contracting Party under this Agree-
ment shall be treated as confidential
and may be disclosed only to persons
or authorities (including courts and
administrative bodies) in the juris-
diction of the Contracting Party

Artikel 8

Sekretess

Upplysningar som tas emot av en

avtalsslutande part med st�d av detta
avtal ska h�llas hemliga och f�r en-
dast yppas f�r personer och myndig-
heter (d�ri inbegripet domstolar och
f�rvaltningsorgan) inom den avtals-
slutande partens jurisdiktion som

SFS 2009:1111

concerned with the assessment or
collection of, the enforcement or
prosecution in respect of, or the de-
termination of appeals in relation to,
the taxes imposed by a Contracting
Party. Such persons or authorities
shall use such information only for
such purposes. They may disclose
the information in public court pro-
ceedings or in judicial decisions. The
information may not be disclosed to
any other person or entity or autho-
rity or any other jurisdiction without
the express written consent of the
competent authority of the requested
Party.

fastst�ller, uppb�r eller driver in de
skatter som tas ut av en avtalsslu-
tande part eller handl�gger �tal eller
�verklagande i fr�ga om dessa skat-
ter. Dessa personer eller myndighe-
ter f�r anv�nda s�dana upplysningar
endast f�r s�dana syften. De f�r yppa
upplysningarna vid offentlig dom-
stolsf�rhandling eller i domstols-
avg�randen. Upplysningarna f�r inte
yppas f�r annan person, institution
eller myndighet eller f�r annan juris-
diktion utan uttryckligt skriftligt
medgivande av den beh�riga myn-
digheten i den anmodade parten.

Article 9

Costs

Incidence of costs incurred in pro-

viding assistance shall be agreed by
the Contracting Parties.

Artikel 9

Kostnader

De avtalsslutande parterna ska

komma �verens om f�rdelningen av
uppkomna kostnader f�r handr�ck-
ning.

Article 10

Mutual agreement procedure

1. Where difficulties or doubts

arise between the Parties regarding
the implementation or interpretation
of this Agreement, the respective
competent authorities shall endea-
vour to resolve the matter by mutual
agreement.

Artikel 10

F�rfarandet vid �msesidig
�verenskommelse

1. N�r sv�righeter eller tvivelsm�l

uppkommer mellan parterna i fr�ga
om till�mpning eller tolkning av
detta avtal ska de beh�riga myndig-
heterna s�ka avg�ra saken genom
�msesidig �verenskommelse.

2. In addition to the agreements

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

2. Ut�ver vad som framg�r av

punkt 1, f�r de avtalsslutande parter-
nas beh�riga myndigheter �mse-
sidigt komma �verens om f�rfaran-
dena f�r till�mpningen av artiklarna
5 och 6.

3. The competent authorities of

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

3. De avtalsslutande parternas be-

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

SFS 2009:1111

Article 11

Entry into force

1. Each of the Contracting Parties

shall notify the other in writing of
the completion of the procedures re-
quired by its law for the entry into
force of this Agreement.

Artikel 11

Ikrafttr�dande

1. De avtalsslutande parterna ska

skriftligen underr�tta varandra n�r de
�tg�rder vidtagits enligt respektive
parts lagstiftning som kr�vs f�r att
detta avtal ska tr�da i kraft.

2. The Agreement shall enter into

force on the thirtieth day after the
receipt of the later of these notifica-
tions and shall thereupon have effect

2. Avtalet tr�der i kraft den tretti-

onde dagen efter den dag d� den sista
av dessa underr�ttelser tas emot och
till�mpas

(a) for criminal tax matters, on the

date of entry into force, for taxable
periods beginning on or after
1 January 2004 or, where there is no
taxable period, for all charges to tax
arising on or after 1 January 2004;

a) i skattebrotts�renden, fr�n och

med dagen f�r ikrafttr�dandet, f�r
beskattnings�r som b�rjar den
1 januari 2004 eller senare eller, om
beskattnings�r saknas, p� skatt som
tas ut den 1 januari 2004 eller senare,

(b) for all other matters covered in

Article 1, for taxable periods begin-
ning on or after the first day of Janu-
ary of the year next following the
date on which the Agreement enters
into force, or where there is no taxa-
ble period, for all charges to tax
arising on or after the first day of
January of the year next following
the date on which the Agreement en-
ters into force.

b) i alla andra �renden som omfat-

tas av artikel 1, f�r beskattnings�r
som b�rjar den 1 januari det �r som
n�rmast f�ljer efter dagen f�r ikraft-
tr�dandet av avtalet eller senare, eller
d� n�got beskattnings�r inte f�relig-
ger, f�r skatteanspr�k som uppkom-
mer den 1 januari det �r som n�rmast
f�ljer efter dagen f�r ikrafttr�dandet
av avtalet eller senare.

Article 12

Termination

1. This Agreement shall remain in

force until terminated by a Contrac-
ting Party. Either Contracting Party
may terminate the Agreement by
giving written notice of termination
to the other Contracting Party. In
such case, the Agreement shall cease
to have effect on the first day of the
month following the end of the
period of six months after the date of
receipt of notice of termination by
the other Contracting Party.

Artikel 12

Upph�rande

1. Detta avtal f�rblir i kraft till

dess det s�gs upp av en avtalsslu-
tande part. Vardera parten kan s�ga
upp avtalet genom att l�mna skriftlig
underr�ttelse h�rom till den andra
avtalsslutande parten. I h�ndelse av
s�dan upps�gning upph�r avtalet att
g�lla den f�rsta dagen i den m�nad
som f�ljer n�rmast efter utg�ngen av
den sexm�nadersperiod som f�ljer
efter den dag d� underr�ttelsen om
upps�gning togs emot av den andra
avtalsslutande parten.

SFS 2009:1111

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

Edita V�stra Aros, V�ster�s 2009

2. In the event of termination, both

Contracting Parties shall remain
bound by the provisions of Article 8
with respect to any information
obtained under the Agreement.

2. I h�ndelse av upps�gning ska

b�da avtalsslutande parterna vara
fortsatt bundna av best�mmelserna i
artikel 8 i fr�ga om upplysningar
som erh�llits med st�d av avtalet.

In witness whereof the under-

signed being duly authorised thereto
have signed the Agreement.

Till bekr�ftelse h�rav har under-

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

Done at Stockholm this 1

st day of

April 2009, in duplicate in the Eng-
lish language.

Som skedde i Stockholm den

1 april 2009 i tv� exemplar p� engel-
ska spr�ket.

For the Government of the Kingdom
of Sweden

Ingemar Hansson

F�r Konungariket Sveriges regering

Ingemar Hansson

For the Government of the Cayman
Islands

Alden McLaughlin, Jr

F�r Cayman�arnas regering

Alden McLaughlin, Jr

;

Viktiga lagar inom skatterätten

Fastighetstaxeringslag (1979:1152)
Inkomstskattelag (1999:1229)
Lag (1995:575) mot skatteflykt
Lag (1991:586) om särskild inkomstskatt för utomlands bosatta
Mervärdesskattelag (1994:200)
Skatteförfarandelag (2011:1244)

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Utbildningar

Juridisk rådgivning

SFS 2009:1111 Lag om avtal mellan Sverige och Caymanöarna om upplysningar i skatteärenden

Viktiga lagar inom skatterätten

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