SFS 2009:1120 Lag om avtal mellan Sverige och Jersey om utbyte av 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 Jersey om utbyte av upplysningar i skatte�renden; utf�rdad den 19 november 2009. Enligt riksdagens beslut 1 f�reskrivs f�ljande. Det avtal om utbyte av upplysningar i skatte�renden som Konungariket Sverige och Jersey undertecknade den 28 oktober 2008 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 dock till�mpas fr�n och med ikrafttr�dandet. P� regeringens v�gnar FREDRIK REINFELDT ANDERS BORG (Finansdepartementet) 1 Prop. 2008/09:208, bet. 2009/10:SkU4, rskr. 2009/10:35. SFS 2009:1120 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 2009:1120 Bilaga (�vers�ttning) AGREEMENT BETWEEN THE KINGDOM OF SWEDEN AND JERSEY FOR THE EXCHANGE OF INFORMATION RELATING TO TAX MATTERS AVTAL MELLAN KONUNGA- RIKET SVERIGE OCH JERSEY OM UTBYTE AV UPPLYS- NINGAR I SKATTE�RENDEN Whereas the Government of the Kingdom of Sweden and the Government of Jersey (the Parties) have long been active in internatio- nal efforts in the fight against finan- cial and other crimes, including the targeting of terrorist financing; D� Konungariket Sveriges reger- ing och Jerseys regering (par- terna) under l�ng tid har deltagit i internationella anstr�ngningar i kam- pen mot ekonomisk och annan brottslighet, d�ri inbegripet finansie- ring av terrorism, Now, therefore, the Parties have agreed to conclude the following Agreement which contains obliga- tions on the part of the Kingdom of Sweden and Jersey only: har parterna kommit �verens om att ing� f�ljande avtal, vilket medf�r skyldigheter endast f�r Konunga- riket Sverige och Jersey: Article 1 Scope of the Agreement The Parties shall provide assis- tance through exchange of informa- tion that is foreseeably relevant to the administration and enforcement of the domestic laws of the Parties concerning taxes covered by this Agreement, including information that is foreseeably relevant to the de- termination, assessment, recovery and enforcement or collection of tax with respect to persons subject to such taxes, or to the investigation of tax matters or the criminal prosecu- tion of tax matters in relation to such persons. A requested Party is not obliged to provide information which is neither held by its authori- ties nor in the possession of nor ob- tainable by persons who are within its territorial jurisdiction. The rights and safeguards secured to persons by the laws or administrative practice of the requested Party remain applica- ble to the extent that they do not un- Artikel 1 Avtalets till�mpningsomr�de Parterna ska bitr�da varandra med handr�ckning genom utbyte av upp- lysningar som kan antas vara rele- vanta vid till�mpning och verkst�l- lighet av parternas interna lagstift- ning r�rande skatter som omfattas av detta avtal, d�ri inbegripet uppgifter som kan antas vara relevanta f�r fastst�llande, taxering eller uppb�rd samt f�r indrivning eller verkst�llig- het betr�ffande skatter i fr�ga om personer som �r skattskyldiga till s�- dana skatter eller f�r utredning eller �tal i skatte�renden i fr�ga om s�da- na personer. Den anmodade parten �r inte skyldig att l�mna upplysningar som varken innehas av dess myndig- heter eller innehas av eller �r till- g�ngliga f�r personer inom dess ju- risdiktion. De r�ttigheter som till- kommer personer enligt den anmo- dade partens lagstiftning eller administrativa praxis f�rblir till�mp- liga i den utstr�ckning de inte otill- </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 2009:1120 duly prevent or delay effective ex- change of information. otillb�rligt hindrar eller f�rdr�jer ett effektivt utbyte av upplysningar. Article 2 Taxes covered 1. This Agreement shall apply to the following taxes imposed by the Parties: (a) in the case of Jersey: Artikel 2 Skatter som omfattas av avtalet 1. Detta avtal ska till�mpas p� f�l- jande skatter vilka tas ut av parterna: a) i Jersey: (i) the income tax; and 1) skatt p� inkomst, och (ii) the goods and services tax; 2) skatt p� varor och tj�nster, (b) in the case of Sweden: b) i Sverige: (i) the national income tax (den statliga inkomstskatten); 1) den statliga inkomstskatten, (ii) the withholding tax on divi- dends (kupongskatten); 2) kupongskatten, (iii) the income tax on non- residents (den s�rskilda inkomstskat- ten f�r utomlands bosatta); 3) den s�rskilda inkomstskatten f�r utomlands bosatta, (iv) the income tax on non- resident artistes and athletes (den s�rskilda inkomstskatten f�r utom- lands bosatta artister m.fl.); 4) den s�rskilda inkomstskatten f�r utomlands bosatta artister m.fl., (v) the municipal income tax (den kommunala inkomstskatten); 5) den kommunala inkomst- skatten, (vi) the yield tax on pensions funds (avkastningsskatten p� pen- sionsmedel); and 6) avkastningsskatten p� pen- sionsmedel, och (vii) the value added tax (mer- v�rdesskatten). 7) merv�rdesskatten. 2. This Agreement shall apply also to any identical taxes imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes. This Agree- ment shall apply also to any substan- tially similar taxes imposed after the date of signature of the Agreement in addition to, or in place of, the exis- ting taxes if the Parties so agree. Furthermore, the taxes covered may be expanded or modified by mutual agreement of the Parties in the form of an exchange of letters. The com- petent authority of each Party shall notify the other of substantial chan- ges in laws which may affect the obligations of that Party pursuant to this Agreement. 2. Avtalet till�mpas �ven p� skatter av samma slag som efter underteck- nandet av avtalet tas ut vid sidan av eller i st�llet f�r de f�r n�rvarande ut- g�ende skatterna. Om parterna avta- lar h�rom, till�mpas avtalet �ven p� skatter av i huvudsak likartat slag som efter undertecknandet av avtalet tas ut vid sidan av eller i st�llet f�r de f�r n�rvarande utg�ende skatterna. Till de skatter som omfattas av avta- let kan dessutom till�gg eller �nd- ringar g�ras genom �msesidig �ver- enskommelse mellan parterna ge- nom utv�xlande av brev. Den beh�- riga myndigheten i vardera parten ska meddela den andra v�sentliga �ndringar som gjorts i dess lagstift- ning och som kan p�verka denna parts skyldigheter enligt 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 2009:1120 Article 3 Definitions 1. In this Agreement: (a) Jersey means the Bailiwick of Jersey, including its territorial sea; Artikel 3 Definitioner 1. I detta avtal: a) avser Jersey Bailiwick of Jer- sey, innefattande dess territorial- vatten, (b) Sweden means the Kingdom of Sweden and, when used in a geo- graphical sense, includes the natio- nal 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; b) avser Sverige Konungariket Sverige och innefattar, n�r uttrycket anv�nds i geografisk betydelse, Sve- riges territorium, Sveriges territorial- vatten och andra havsomr�den �ver vilka Sverige, i �verensst�mmelse med folkr�ttens regler, ut�var suve- r�na r�ttigheter eller jurisdiktion, (c) company means any body corporate or any entity that is treated as a body corporate for tax purposes; c) avser bolag juridisk person eller annat subjekt som vid beskatt- ningen behandlas s�som juridisk per- son, (d) competent authority means, in the case of Jersey, the Treasury and Resources Minister or his autho- rised representative; and in the case of Sweden, the Minister of Finance, his authorised representative or the authority which is designated as a competent authority for the purposes of this Agreement; d) avser beh�rig myndighet, i Jersey, the Treasury and Resources Minister eller dennes befullm�kti- gade ombud och, i Sverige, finans- ministern, dennes befullm�ktigade ombud eller den myndighet �t vilken uppdras att vara beh�rig myndighet vid till�mpningen av detta avtal, (e) criminal laws means all cri- minal laws designated as such under domestic law, irrespective of whether such are contained in the tax laws, the criminal code or other statutes; e) avser strafflagstiftning all strafflagstiftning som ben�mns som s�dan i intern lagstiftning, oberoende av om den innefattas i skattelagstift- ning, strafflagstiftning eller andra f�rfattningar, (f) criminal tax matters means tax matters involving intentional conduct whether before or after the entry into force of this Agreement which is liable to prosecution under the criminal laws of the requesting Party; f) avser skattebrotts�renden skatte�renden som omfattar upps�t- ligt handlande som beg�s f�re eller efter detta avtals ikrafttr�dande, vil- ket enligt strafflagstiftningen i den anmodande parten kan bli f�rem�l f�r �tal, (g) information gathering measu- res means laws and administrative or judicial procedures enabling the requested Party to obtain and pro- vide the information requested; g) avser �tg�rder f�r att inh�mta upplysningar lagstiftning och admi- nistrativa �tg�rder eller domstols�t- g�rder vilka m�jligg�r f�r den anmo- dade parten att inh�mta och l�mna beg�rda upplysningar, (h) information means any fact, statement, document or record in whatever form; h) avser upplysningar varje fak- tauppgift, meddelande, handling eller annan dokumentation oavsett form, </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 2009:1120 (i) person means a natural per- son, a company or any other body or group of persons; i) avser person fysisk person, bolag och annan personsammanslut- ning, (j) publicly traded company means any company whose principal class of shares is listed on a recogni- sed stock exchange provided its lis- ted 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 investors; j) avser bolag vars aktier �r f�re- m�l f�r allm�n oms�ttning ett bolag vars viktigaste aktieslag �r noterat p� en erk�nd aktieb�rs under f�ruts�tt- ning att dess noterade aktier fritt kan k�pas eller s�ljas av allm�nheten. Aktier kan k�pas eller s�ljas av all- m�nheten om k�p eller f�rs�ljning av aktier inte underf�rst�tt eller ut- tryckligen begr�nsats till en avgr�n- sad krets av investerare, (k) principal class of shares means the class or classes of shares representing a majority of the voting power and value of the company; k) avser viktigaste aktieslag det eller de aktieslag som representerar majoriteten av r�sterna i och v�rdet av bolaget, (l) public collective investment scheme means any scheme or fund, in which the purchase, sale or redemption of shares or other inte- rests is not implicitly or explicitly restricted to a limited group of in- vestors; l) avser publikt kollektivt inves- teringssystem ett system eller en fond i vilken k�p, f�rs�ljning eller inl�sen av aktier eller andra r�ttig- heter inte underf�rst�tt eller uttryck- ligen begr�nsats till en avgr�nsad krets av investerare, (m) recognised stock exchange means any stock exchange agreed upon by the competent authorities of the Parties; m) avser erk�nd aktieb�rs s�dan b�rs som parternas beh�riga myndig- heter kommit �verens om, (n) requested Party means the Party to this Agreement which is re- quested to provide or has provided information in response to a request; n) avser anmodad part den avtalsslutande part som har anmodats att l�mna eller har l�mnat upp- lysningar p� beg�ran, (o) requesting Party means the Party to this Agreement submitting a request for or having received infor- mation from the requested Party; o) avser anmodande part den av- talsslutande part som beg�r eller har tagit emot upplysningar fr�n den an- modade parten, (p) tax means any tax covered by this Agreement. p) avser skatt varje skatt som omfattas av detta avtal. 2. As regards the application of this Agreement at any time by a Party, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that Party, any meaning under the appli- cable tax laws of that Party prevai- ling over a meaning given to the term under other laws of that Party. 2. D� en part till�mpar avtalet vid n�gon tidpunkt anses, s�vida inte sammanhanget f�ranleder annat, varje uttryck som inte definierats i avtalet ha den betydelse som ut- trycket har vid denna tidpunkt enligt den partens lagstiftning och den be- tydelse som uttrycket har enligt till- l�mplig skattelagstiftning i denna part �ger f�retr�de framf�r den bety- delse som uttrycket har enligt annan lagstiftning i denna part. </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 2009:1120 Article 4 Exchange of information upon request 1. The competent authority of the requested Party shall provide upon request by the requesting Party in- formation for the purposes referred to in Article 1. Such information shall be exchanged without regard to whether the requested Party needs such information for its own tax pur- poses or the conduct being investi- gated would constitute a crime under the laws of the requested Party if it had occurred in the territory of the requested Party. The competent authority of the requesting Party shall only make a request for infor- mation pursuant to this Article when it is unable to obtain the requested information by other means, except where recourse to such means would give rise to disproportionate diffi- culty. Artikel 4 Utbyte av upplysningar p� beg�ran 1. Den beh�riga myndigheten i den anmodade parten ska p� beg�ran av den anmodande parten l�mna upplysningar f�r de �ndam�l som anges i artikel 1. S�dana upplys- ningar ska utbytas utan avseende p� om den anmodade parten har behov av upplysningarna f�r sina egna be- skattnings�ndam�l eller p� om det handlande som �r f�rem�l f�r utred- ning skulle ha utgjort ett brott enligt den anmodade partens lagstiftning om det �gt rum inom den anmodade partens territorium. Den beh�riga myndigheten i den anmodande par- ten ska endast beg�ra upplysningar enligt denna artikel n�r den inte kan inh�mta upplysningarna genom andra �tg�rder, utom i de fall d� vidtagandet av s�dana �tg�rder skulle medf�ra oproportionerligt stora sv�righeter. 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 re- quest for information, the requested Party shall use at its own discretion all relevant information gathering measures necessary to provide the requesting Party with the informa- tion requested, notwithstanding that the requested Party may not need such information for its own tax pur- poses. 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 beskatt- nings�ndam�l efter eget gott- finnande vidta alla relevanta �tg�rder f�r att inh�mta och l�mna de beg�rda upplysningarna till den anmodande parten. 3. If specifically requested by the competent authority of the reques- ting Party, the competent authority of the requested Party shall provide information 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 den anmodande parten 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. </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 2009:1120 4. Each Party shall ensure that it has the authority, subject to the terms of Article 1, to obtain and pro- vide, through its competent authority and upon request: 4. Vardera parten ska s�kerst�lla att den har befogenhet att genom sin beh�riga myndighet p� beg�ran, med beaktande av de villkor som anges i artikel 1, inh�mta och l�mna: (a) information held by banks, other financial institutions, and any person, including nominees and trus- tees, acting in an agency or fiduciary capacity; a) upplysningar som innehas av banker, andra finansiella institutio- ner och annan person, d�ri inbegripet ombud och trustf�rvaltare som age- rar i egenskap av representant eller f�rvaltare, (b) (i) information regarding the legal and beneficial ownership of companies, partnerships and other persons, including in the case of col- lective investment schemes, infor- mation on shares, units and other in- terests; b) 1) upplysningar om de legala och verkliga �garf�rh�llandena i bo- lag, handelsbolag och andra perso- ner, d�ri inbegripet i fr�ga om kol- lektiva investeringssystem, upplys- ningar om aktier, andelar och andra r�ttigheter, (ii) in the case of trusts, informa- tion on settlors, trustees and benefi- ciaries; and in the case of founda- tions, information on founders, members of the foundation council and beneficiaries. 2) i fr�ga om truster, upplysningar om stiftare, f�rvaltare och f�rm�ns- tagare, och i fr�ga om stiftelser, upp- lysningar om stiftare, medlemmar av styrelsen och f�rm�nstagare. Further, this Agreement does not create an obligation for a Party to ob- tain or provide ownership informa- tion with respect to publicly traded companies or public collective in- vestment schemes, unless such infor- mation can be obtained without giving rise to disproportionate diffi- culties. Detta avtal medf�r inte skyldig- het f�r en part att inh�mta eller l�m- na upplysningar om �garf�rh�llan- den i bolag vars aktier �r f�rem�l f�r allm�n oms�ttning eller publika kol- lektiva investeringssystem, s�vida inte s�dana upplysningar kan inh�m- tas utan att det medf�r oproportio- nerligt stora sv�righeter. 5. Any request for information shall be formulated with the greatest detail possible and shall specify in writing; 5. Varje beg�ran om upplysningar ska vara skriftlig och utformad s� ut- f�rligt som m�jligt med uppgift om: (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) the period for which the infor- mation is requested; b) f�r vilken tidsperiod upplys- ningar beg�rs, (c) the nature of the information requested and the form in which the requesting Party would prefer to re- ceive it; c) de beg�rda upplysningarnas be- skaffenhet och den form i vilken den anmodande parten �nskar att upplys- ningarna ska l�mnas, (d) the tax purpose for which the information is sought; d) det beskattnings�ndam�l f�r vilket upplysningarna efterfr�gas, </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 2009:1120 (e) the reasons for believing that the information requested is fore- seeably relevant to tax administra- tion and enforcement of the reques- ting Party, with respect to the person identified in subparagraph (a) of this paragraph; e) sk�len f�r att anta att de beg�r- da upplysningarna kan antas vara re- levanta i den anmodande parten vid till�mpning eller verkst�llighet av skattelagstiftningen i fr�ga om den person som anges i a) i denna punkt, (f) grounds for believing that the information requested is held in the requested Party or is in the posses- sion of or obtainable by a person within the jurisdiction of the re- quested Party; f) sk�len f�r att anta att de beg�rda upplysningarna finns i den anmo- dade parten eller innehas av eller �r tillg�ngliga f�r en person inom den anmodade partens territorium, (g) to the extent known, the name and address of any person believed to be in possession of or able to obtain the information requested; g) s�vitt det �r k�nt, namn och adress p� person som kan antas inneha eller kunna inh�mta de beg�r- da upplysningarna, (h) a statement that the request is in conformity with the laws and ad- ministrative practices of the reques- ting Party, that if the requested infor- mation was within the jurisdiction of the requesting Party then the compe- tent authority of the requesting Party would be able to obtain the informa- tion under the laws of the requesting Party or in the normal course of administrative practice and that it is in conformity with this Agreement; h) uppgift om att beg�ran �r i �verensst�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 sed- vanliga administrativa praxis i den anmodande parten samt att beg�ran �r i �verensst�mmelse med detta av- tal, (i) a statement that the requesting Party has pursued all means availa- ble in its own territory to obtain the information, except those that would give rise to disproportionate diffi- culty. i) 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 acknowledge receipt of the request to the compe- tent authority of the requesting Party and shall use its best endeavours to forward the requested information to the requesting Party as soon as pos- sible. 6. Den beh�riga myndigheten i den anmodade parten ska till den be- h�riga myndigheten i den anmo- dande parten bekr�fta mottagandet av beg�ran och ska bem�da sig om att snarast m�jligt l�mna de beg�rda upplysningarna till den anmodande parten. </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 2009:1120 Article 5 Tax examinations abroad 1. With reasonable notice, the re- questing Party may request that the requested Party allow representati- ves of the competent authority of the requesting Party to enter the territory of the requested Party, to the extent permitted under its domestic laws, to interview individuals and examine records with the written consent of the individuals or other persons con- cerned. The competent authority of the requesting Party shall notify the competent authority of the requested Party of the time and place of the in- tended meeting with the individuals concerned. Artikel 5 Utomlands utf�rda skatteutredningar 1. Den anmodande parten f�r med sk�ligt varsel beg�ra att den anmo- dade parten till�ter att f�retr�dare f�r den beh�riga myndigheten i den an- modande parten n�rvarar i den anmo- dade parten i den utstr�ckning som detta �r till�tet enligt dess interna lag- stiftning f�r att h�ra fysiska perso- ner och granska handlingar efter skriftligt medgivande av de personer som ber�rs. Den beh�riga myndig- heten i den anmodande parten ska meddela den beh�riga myndigheten i den anmodade parten om tid och plats f�r det planerade m�tet med perso- nerna i fr�ga. 2. At the request of the competent authority of the requesting Party, the competent authority of the requested Party may permit representatives of the competent authority of the re- questing Party to attend a tax exami- nation in the territory of the re- quested Party. 2. P� beg�ran av den beh�riga myndigheten i den anmodande par- ten kan den beh�riga myndigheten i den anmodade parten till�ta att f�re- tr�dare f�r den beh�riga myndig- heten i den anmodande parten �r n�r- varande vid skatteutredning p� den anmodade partens territorium. 3. If the request referred to in para- graph 2 is granted, the competent authority of the requested Party con- ducting the examination shall, as soon as possible, notify the compe- tent authority of the requesting Party of the time and place of the examina- tion, the authority or person author- ised to carry out the examination and the procedures and conditions re- quired by the requested Party for the conduct of the examination. All deci- sions regarding the conduct of the ex- amination shall be made by the re- quested Party conducting the exami- nation. 3. Bifalls en beg�ran enligt punkt 2 ska den beh�riga myndighe- ten i den anmodade parten som utf�r utredningen snarast m�jligt meddela den beh�riga myndigheten i den an- modande parten om tid och plats f�r utredningen, den myndighet eller person som bemyndigats att utf�ra utredningen samt de f�rfaranden och villkor som den anmodade parten fastst�llt f�r utf�randet av utred- ningen. Alla beslut betr�ffande utf�- randet av utredningen ska fattas av den anmodade parten som utf�r ut- redningen. Article 6 Possibility of declining a request 1. The competent authority of the requested Party may decline to as- sist: Artikel 6 M�jlighet att avsl� beg�ran 1. Den beh�riga myndigheten i den anmodade parten f�r avsl� en be- g�ran </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 2009:1120 (a) where the request is not made in conformity with this Agreement; a) n�r beg�ran inte gjorts i �ver- ensst�mmelse med detta avtal, (b) where the requesting Party has not pursued all means available in its own territory to obtain the informa- tion, except where recourse to such means would give rise to dispropor- tionate difficulty; or b) n�r den anmodande parten inte har vidtagit alla de �tg�rder f�r att in- h�mta upplysningarna som st�r till dess f�rfogande inom dess eget terri- torium, utom i de fall d� vidtagandet av s�dana �tg�rder skulle medf�ra oproportionerligt stora sv�righeter, eller (c) where the disclosure of the in- formation requested would be cont- rary to public policy (ordre public). c) n�r l�mnandet av de beg�rda upplysningarna skulle strida mot all- m�nna h�nsyn (ordre public). 2. This Agreement shall not im- pose upon a requested Party any obligation to provide items subject to legal privilege, or any trade, busi- ness, industrial, commercial or pro- fessional secret or trade process, provided that information described in paragraph 4 of Article 4 shall not by reason of that fact alone be trea- ted as such a secret or trade process. 2. Detta avtal ska inte medf�ra skyldighet f�r den anmodade parten att l�mna upplysningar som omfattas av tystnadsplikt i samband med ju- ridisk r�dgivning eller handels-, af- f�rs-, industri- eller yrkeshemlighet eller kommersiell hemlighet eller i n�ringsverksamhet nyttjat f�rfarings- s�tt, med f�rbeh�ll f�r att upplys- ningar inte ska anses utg�ra s�dan hemlighet eller s�dant f�rfaringss�tt endast p� grund av att de �r s�dana som anges i artikel 4 punkt 4. 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed. 3. En beg�ran om upplysningar ska inte avsl�s p� grund av att den skattefordran som f�ranleder beg�ran bestridits. 4. The requested Party shall not be required to obtain and provide in- formation which, if the requested in- formation was within the jurisdic- tion of the requesting Party, the competent authority of the reques- ting Party would not be able to ob- tain under its laws or in the normal course of administrative practice. 4. Den anmodade parten har inte skyldighet att inh�mta och l�mna upplysningar som den beh�riga myn- digheten i den anmodande parten om de beg�rda upplysningarna fanns inom denna parts jurisdiktion inte kan inh�mta enligt dess lagstiftning eller sedvanliga administrativa praxis. 5. The requested Party may de- cline a request for information if the information is requested by the re- questing Party to administer or en- force a provision of the tax law of the requesting Party, or any require- ment connected therewith, which discriminates against a national or citizen of the requested Party as compared with a national or citizen of the requesting Party in the same circumstances. 5. Den anmodade parten f�r avsl� en beg�ran om upplysningar, om upplysningarna beg�rs av den anmo- dande parten f�r att till�mpa eller verkst�lla 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. </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 2009:1120 Article 7 Confidentiality 1. All information provided and received by the competent authori- ties of the Parties shall be kept con- fidential. Artikel 7 Sekretess 1. Alla upplysningar som l�mnas och tas emot av parternas beh�riga myndigheter ska h�llas hemliga. 2. Such information shall be dis- closed only to persons or authorities (including courts and administrative bodies) concerned with the purposes specified in Article 1, and used by such persons or authorities only for such purposes, including the deter- mination of any appeal. For these purposes, information may be dis- closed in public court proceedings or in judicial decisions. 2. S�dana upplysningar f�r yppas endast f�r personer eller myndigheter (d�ri inbegripet domstolar och f�r- valtningsorgan) som har befattning med de �ndam�l som anges i artikel 1 och f�r anv�ndas av dessa personer eller myndigheter endast f�r s�dana �ndam�l, d�ri inbegripet handl�gg- ning av �verklagande. F�r dessa �n- dam�l f�r upplysningarna yppas vid offentlig domstolsf�rhandling eller i domstolsavg�randen. 3. Such information may not be used for any purpose other than for the purposes stated in Article 1 with- out the express written consent of the competent authority of the re- quested Party. 3. S�dana upplysningar f�r inte utan uttryckligt skriftligt medgivande av den beh�riga myndigheten i den anmodade parten anv�ndas f�r andra �ndam�l �n de som anges i artikel 1. 4. The information provided to a requesting Party under this Agree- ment may not be disclosed to any other jurisdiction. 4. Upplysningar som l�mnats till en anmodande part enligt detta avtal f�r inte yppas f�r annan jurisdiktion. Article 8 Costs Unless the competent authorities of the Parties otherwise agree, ordi- nary costs incurred in providing as- sistance shall be borne by the re- quested Party, and extraordinary costs incurred in providing assis- tance (including costs of engaging external advisors in connection with litigation or otherwise) shall be borne by the requesting Party. The respective competent authorities shall consult from time to time with regard to this Article, and in parti- cular the competent authority of the requested Party shall consult with the competent authority of the re- questing Party if the costs of provi- Artikel 8 Kostnader S�vida inte parternas beh�riga myndigheter har kommit �verens om n�got annat ska den anmodade par- ten svara f�r sedvanliga kostnader f�r handr�ckning och den anmo- dande parten f�r kostnader f�r hand- r�ckning som inte kan anses sedvan- liga (d�ri inbegripet kostnader f�r att anlita utomst�ende r�dgivare i sam- band med process eller f�r annat �n- dam�l). De beh�riga myndigheterna ska fr�n tid till annan �verl�gga i fr�- ga om denna artikel och s�rskilt den beh�riga myndigheten i den anmo- dade parten ska �verl�gga med den beh�riga myndigheten i den anmo- dande parten om kostnaderna f�r att </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 2009:1120 ding information with respect to a specific request are expected to be significant. l�mna upplysningar med anledning av en viss beg�ran f�rv�ntas bli h�- ga. Article 9 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 use their best efforts to resolve the matter by mutual agreement. 2. In addition to the agreements referred to in paragraph 1, the com- petent authorities of the Parties may mutually agree on the procedures to be used under Articles 4, 5 and 8. 3. Formal communications, inclu- ding requests for information, made in connection with or pursuant to the provisions of the Agreement ente- red into will be in writing directly to the competent authority of the other Party at such address as may be noti- fied by one Party to the other from time to time. Any subsequent com- munications regarding requests for information will be either in writing or verbally, whichever is most prac- tical, between the earlier mentioned competent authorities or their autho- rised representatives. Artikel 9 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 anstr�nga sig f�r att avg�ra saken genom �msesidig �verens- kommelse. 2. Ut�ver vad som f�ljer av punkt 1, f�r parternas beh�riga myn- digheter �msesidigt komma �verens om f�rfaranden f�r till�mpning av artiklarna 4, 5 och 8. 3. Formella kontakter, d�ri inbe- gripet beg�ran om upplysningar, som tas med anledning av best�mmelser- na i avtalet ska ske skriftligen direkt till den beh�riga myndigheten i den andra parten p� adress, som denna andra part meddelar. All d�rp� f�l- jande kontakt avseende beg�ran om upplysningar kan ske antingen skrift- ligen eller muntligen, beroende av vad som �r l�mpligt, mellan de beh�- riga myndigheterna eller deras be- fullm�ktigade ombud. Article 10 Entry into force This Agreement shall enter into force on the thirtieth day after the later of the dates on which each of the Parties has notified the other in writing that the procedures required by its law have been complied with. The Agreement shall have effect: Artikel 10 Ikrafttr�dande Detta avtal tr�der i kraft den tretti- onde dagen efter det datum d� den sista av de skriftliga underr�ttelser som parterna ska l�mna n�r de �tg�r- der vidtagits som kr�vs enligt res- pektive parts lagstiftning har l�m- nats. Avtalet ska till�mpas: (a) for criminal tax matters on that date; and a) i skattebrotts�renden, fr�n och med n�mnda dag, och </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 2009:1120 (b) for all other matters covered in Article 1 on that date, but only in respect of any tax year beginning on or after the first day of January of the year next following that in which this Agreement enters into force or, where there is no tax year, all char- ges to tax arising on or after that date. b) i alla andra �renden som omfat- tas av artikel 1, fr�n och med n�mn- da dag, dock endast f�r beskattnings- �r som b�rjar den 1 januari det �r som f�ljer n�rmast efter det �r d� av- talet tr�der i kraft eller senare, eller om beskattnings�r saknas, p� skatt som tas ut n�mnda dag eller senare. Article 11 Termination 1. Either Party may terminate the Agreement by serving a notice of termination by letter to the other Party. 2. Such termination shall become effective on the first day of the month following the expiration of the period of six months after the date of receipt of the notice of termi- nation by the other Party. All re- quests received up to the effective date of termination will be dealt with in accordance with the terms of this Agreement. 3. If the Agreement is terminated the Parties shall remain bound by the provisions of Article 7 with respect to any information obtained under this Agreement. Artikel 11 Upph�rande 1. Vardera parten kan s�ga upp av- talet genom att skicka en skriftlig un- derr�ttelse med brev till den andra parten. 2. I h�ndelse av s�dan upps�gning upph�r avtalet att till�mpas fr�n och med den f�rsta dagen i den m�nad som f�ljer efter utg�ngen av en period av sex m�nader efter det att den andra parten tog emot upps�g- ningen. Beg�ran som tagits emot f�re den dag d� avtalet upph�r att till�m- pas ska behandlas enligt villkoren i detta avtal. 3. Om avtalet s�gs upp ska par- terna vara fortsatt bundna av best�mmelserna i artikel 7 i fr�ga om upplysningar som tagits emot enligt detta avtal. In witness whereof the under- signed being duly authorised thereto have signed this Agreement. Till bekr�ftelse h�rav har under- tecknade, d�rtill vederb�rligen be- myndigade, undertecknat detta avtal. Done at Helsinki, this 28 th day of October 2008, in duplicate in the English language. Som skedde i Helsingfors den 28 oktober 2008 i tv� exemplar p� engelska spr�ket. For the Government of the Kingdom of Sweden Anders Borg For the Government of Jersey Frank Walker F�r Konungariket Sveriges regering Anders Borg F�r Jerseys regering Frank Walker </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"/> Thomson Reuters Professional AB, tel. 08-587 671 00 Edita V�stra Aros, V�ster�s 2009 </div> </div>

Svensk f�rfattningssamling

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

utf�rdad den 19 november 2009.

Enligt riksdagens beslut

1 f�reskrivs f�ljande.

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

Sverige och Jersey undertecknade den 28 oktober 2008 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
dock till�mpas fr�n och med ikrafttr�dandet.

P� regeringens v�gnar

FREDRIK REINFELDT

ANDERS BORG
(Finansdepartementet)

1 Prop. 2008/09:208, bet. 2009/10:SkU4, rskr. 2009/10:35.

SFS 2009:1120

Utkom fr�n trycket
den 1 december 2009

SFS 2009:1120

Bilaga

(�vers�ttning)

AGREEMENT BETWEEN THE
KINGDOM OF SWEDEN AND
JERSEY FOR THE EXCHANGE
OF INFORMATION RELATING
TO TAX MATTERS

AVTAL MELLAN KONUNGA-
RIKET SVERIGE OCH JERSEY
OM UTBYTE AV UPPLYS-
NINGAR I SKATTE�RENDEN

Whereas the Government of the

Kingdom of Sweden and the
Government of Jersey (the Parties)
have long been active in internatio-
nal efforts in the fight against finan-
cial and other crimes, including the
targeting of terrorist financing;

D� Konungariket Sveriges reger-

ing och Jerseys regering (par-
terna) under l�ng tid har deltagit i
internationella anstr�ngningar i kam-
pen mot ekonomisk och annan
brottslighet, d�ri inbegripet finansie-
ring av terrorism,

Now, therefore, the Parties have

agreed to conclude the following
Agreement which contains obliga-
tions on the part of the Kingdom of
Sweden and Jersey only:

har parterna kommit �verens om

att ing� f�ljande avtal, vilket medf�r
skyldigheter endast f�r Konunga-
riket Sverige och Jersey:

Article 1

Scope of the Agreement

The Parties shall provide assis-

tance through exchange of informa-
tion that is foreseeably relevant to
the administration and enforcement
of the domestic laws of the Parties
concerning taxes covered by this
Agreement, including information
that is foreseeably relevant to the de-
termination, assessment, recovery
and enforcement or collection of tax
with respect to persons subject to
such taxes, or to the investigation of
tax matters or the criminal prosecu-
tion of tax matters in relation to such
persons. A requested Party is not
obliged to provide information
which is neither held by its authori-
ties nor in the possession of nor ob-
tainable by persons who are within
its territorial jurisdiction. The rights
and safeguards secured to persons by
the laws or administrative practice of
the requested Party remain applica-
ble to the extent that they do not un-

Artikel 1

Avtalets till�mpningsomr�de

Parterna ska bitr�da varandra med

handr�ckning genom utbyte av upp-
lysningar som kan antas vara rele-
vanta vid till�mpning och verkst�l-
lighet av parternas interna lagstift-
ning r�rande skatter som omfattas av
detta avtal, d�ri inbegripet uppgifter
som kan antas vara relevanta f�r
fastst�llande, taxering eller uppb�rd
samt f�r indrivning eller verkst�llig-
het betr�ffande skatter i fr�ga om
personer som �r skattskyldiga till s�-
dana skatter eller f�r utredning eller
�tal i skatte�renden i fr�ga om s�da-
na personer. Den anmodade parten �r
inte skyldig att l�mna upplysningar
som varken innehas av dess myndig-
heter eller innehas av eller �r till-
g�ngliga f�r personer inom dess ju-
risdiktion. De r�ttigheter som till-
kommer personer enligt den anmo-
dade partens lagstiftning eller
administrativa praxis f�rblir till�mp-
liga i den utstr�ckning de inte otill-

SFS 2009:1120

duly prevent or delay effective ex-
change of information.

otillb�rligt hindrar eller f�rdr�jer ett
effektivt utbyte av upplysningar.

Article 2

Taxes covered

1. This Agreement shall apply to

the following taxes imposed by the
Parties:

(a) in the case of Jersey:

Artikel 2

Skatter som omfattas av avtalet

1. Detta avtal ska till�mpas p� f�l-

jande skatter vilka tas ut av parterna:

a) i Jersey:

(i) the income tax; and

1) skatt p� inkomst, och

(ii) the goods and services tax;

2) skatt p� varor och tj�nster,

(b) in the case of Sweden:

b) i Sverige:

(i) the national income tax (den

statliga inkomstskatten);

1) den statliga inkomstskatten,

(ii) the withholding tax on divi-

dends (kupongskatten);

2) kupongskatten,

(iii) the income tax on non-

residents (den s�rskilda inkomstskat-
ten f�r utomlands bosatta);

3) den s�rskilda inkomstskatten

f�r utomlands bosatta,

(iv) the income tax on non-

resident artistes and athletes (den
s�rskilda inkomstskatten f�r utom-
lands bosatta artister m.fl.);

4) den s�rskilda inkomstskatten

f�r utomlands bosatta artister m.fl.,

(v) the municipal income tax (den

kommunala inkomstskatten);

5) den kommunala inkomst-

skatten,

(vi) the yield tax on pensions

funds (avkastningsskatten p� pen-
sionsmedel); and

6) avkastningsskatten p� pen-

sionsmedel, och

(vii) the value added tax (mer-

v�rdesskatten).

7) merv�rdesskatten.

2. This Agreement shall apply

also to any identical taxes imposed
after the date of signature of the
Agreement in addition to, or in place
of, the existing taxes. This Agree-
ment shall apply also to any substan-
tially similar taxes imposed after the
date of signature of the Agreement in
addition to, or in place of, the exis-
ting taxes if the Parties so agree.
Furthermore, the taxes covered may
be expanded or modified by mutual
agreement of the Parties in the form
of an exchange of letters. The com-
petent authority of each Party shall
notify the other of substantial chan-
ges in laws which may affect the
obligations of that Party pursuant to
this Agreement.

2. Avtalet till�mpas �ven p� skatter

av samma slag som efter underteck-
nandet av avtalet tas ut vid sidan av
eller i st�llet f�r de f�r n�rvarande ut-
g�ende skatterna. Om parterna avta-
lar h�rom, till�mpas avtalet �ven p�
skatter av i huvudsak likartat slag
som efter undertecknandet av avtalet
tas ut vid sidan av eller i st�llet f�r de
f�r n�rvarande utg�ende skatterna.
Till de skatter som omfattas av avta-
let kan dessutom till�gg eller �nd-
ringar

g�ras genom �msesidig �ver-

enskommelse mellan parterna ge-
nom utv�xlande av brev. Den beh�-
riga myndigheten i vardera parten
ska meddela den andra v�sentliga
�ndringar som gjorts i dess lagstift-
ning och som kan p�verka denna
parts skyldigheter enligt detta avtal.

SFS 2009:1120

Article 3

Definitions

1. In this Agreement:
(a) Jersey means the Bailiwick

of Jersey, including its territorial
sea;

Artikel 3

Definitioner

1. I detta avtal:
a) avser Jersey Bailiwick of Jer-

sey, innefattande dess territorial-
vatten,

(b) Sweden means the Kingdom

of Sweden and, when used in a geo-
graphical sense, includes the natio-
nal 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;

b) avser Sverige Konungariket

Sverige och innefattar, n�r uttrycket
anv�nds i geografisk betydelse, Sve-
riges territorium, Sveriges territorial-
vatten och andra havsomr�den �ver
vilka Sverige, i �verensst�mmelse
med folkr�ttens regler, ut�var suve-
r�na r�ttigheter eller jurisdiktion,

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

c) avser bolag juridisk person

eller annat subjekt som vid beskatt-
ningen behandlas s�som juridisk per-
son,

(d) competent authority means,

in the case of Jersey, the Treasury
and Resources Minister or his autho-
rised representative; and in the case
of Sweden, the Minister of Finance,
his authorised representative or the
authority which is designated as a
competent authority for the purposes
of this Agreement;

d) avser beh�rig myndighet, i

Jersey, the Treasury and Resources
Minister eller dennes befullm�kti-
gade ombud och, i Sverige, finans-
ministern, dennes befullm�ktigade
ombud eller den myndighet �t vilken
uppdras att vara beh�rig myndighet
vid till�mpningen av detta avtal,

(e) criminal laws means all cri-

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

e) avser strafflagstiftning all

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

(f) criminal tax matters means

tax matters involving intentional
conduct whether before or after the
entry into force of this Agreement
which is liable to prosecution under
the criminal laws of the requesting
Party;

f) avser skattebrotts�renden

skatte�renden som omfattar upps�t-
ligt handlande som beg�s f�re eller
efter detta avtals ikrafttr�dande, vil-
ket enligt strafflagstiftningen i den
anmodande parten kan bli f�rem�l
f�r �tal,

(g) information gathering measu-

res means laws and administrative
or judicial procedures enabling the
requested Party to obtain and pro-
vide the information requested;

g) avser �tg�rder f�r att inh�mta

upplysningar lagstiftning och admi-
nistrativa �tg�rder eller domstols�t-
g�rder vilka m�jligg�r f�r den anmo-
dade parten att inh�mta och l�mna
beg�rda upplysningar,

(h) information means any fact,

statement, document or record in
whatever form;

h) avser upplysningar varje fak-

tauppgift, meddelande, handling eller
annan dokumentation oavsett form,

SFS 2009:1120

(i) person means a natural per-

son, a company or any other body or
group of persons;

i) avser person fysisk person,

bolag och annan personsammanslut-
ning,

(j) publicly traded company

means any company whose principal
class of shares is listed on a recogni-
sed stock exchange provided its lis-
ted 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 investors;

j) avser bolag vars aktier �r f�re-

m�l f�r allm�n oms�ttning ett bolag
vars viktigaste aktieslag �r noterat p�
en erk�nd aktieb�rs under f�ruts�tt-
ning att dess noterade aktier fritt kan
k�pas eller s�ljas av allm�nheten.
Aktier kan k�pas eller s�ljas av all-
m�nheten om k�p eller f�rs�ljning
av aktier inte underf�rst�tt eller ut-
tryckligen begr�nsats till en avgr�n-
sad krets av investerare,

(k) principal class of shares

means the class or classes of shares
representing a majority of the voting
power and value of the company;

k) avser viktigaste aktieslag det

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

(l) public collective investment

scheme means any scheme or fund,
in which the purchase, sale or
redemption of shares or other inte-
rests is not implicitly or explicitly
restricted to a limited group of in-
vestors;

l) avser publikt kollektivt inves-

teringssystem ett system eller en
fond i vilken k�p, f�rs�ljning eller
inl�sen av aktier eller andra r�ttig-
heter inte underf�rst�tt eller uttryck-
ligen begr�nsats till en avgr�nsad
krets av investerare,

(m) recognised stock exchange

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

m) avser erk�nd aktieb�rs s�dan

b�rs som parternas beh�riga myndig-
heter kommit �verens om,

(n) requested Party means the

Party to this Agreement which is re-
quested to provide or has provided
information in response to a request;

n) avser anmodad part den

avtalsslutande part som har anmodats
att l�mna eller har l�mnat upp-
lysningar p� beg�ran,

(o) requesting Party means the

Party to this Agreement submitting a
request for or having received infor-
mation from the requested Party;

o) avser anmodande part den av-

talsslutande part som beg�r eller har
tagit emot upplysningar fr�n den an-
modade parten,

(p) tax means any tax covered

by this Agreement.

p) avser skatt varje skatt som

omfattas av detta avtal.

2. As regards the application of

this Agreement at any time by a
Party, any term not defined therein
shall, unless the context otherwise
requires, have the meaning that it
has at that time under the law of that
Party, any meaning under the appli-
cable tax laws of that Party prevai-
ling over a meaning given to the
term under other laws of that Party.

2. D� en part till�mpar avtalet vid

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

SFS 2009:1120

Article 4

Exchange of information upon
request

1. The competent authority of the

requested Party shall provide upon
request by the requesting Party in-
formation for the purposes referred
to in Article 1. Such information
shall be exchanged without regard to
whether the requested Party needs
such information for its own tax pur-
poses or the conduct being investi-
gated would constitute a crime under
the laws of the requested Party if it
had occurred in the territory of the
requested Party. The competent
authority of the requesting Party
shall only make a request for infor-
mation pursuant to this Article when
it is unable to obtain the requested
information by other means, except
where recourse to such means would
give rise to disproportionate diffi-
culty.

Artikel 4

Utbyte av upplysningar p� beg�ran

1. Den beh�riga myndigheten i

den anmodade parten ska p� beg�ran
av den anmodande parten l�mna
upplysningar f�r de �ndam�l som
anges i artikel 1. S�dana upplys-
ningar ska utbytas utan avseende p�
om den anmodade parten har behov
av upplysningarna f�r sina egna be-
skattnings�ndam�l eller p� om det
handlande som �r f�rem�l f�r utred-
ning skulle ha utgjort ett brott enligt
den anmodade partens lagstiftning
om det �gt rum inom den anmodade
partens territorium. Den beh�riga
myndigheten i den anmodande par-
ten ska endast beg�ra upplysningar
enligt denna artikel n�r den inte kan
inh�mta upplysningarna genom andra
�tg�rder, utom i de fall d� vidtagandet
av s�dana �tg�rder skulle medf�ra
oproportionerligt stora sv�righeter.

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 re-
quest for information, the requested
Party shall use at its own discretion
all relevant information gathering
measures necessary to provide the
requesting Party with the informa-
tion requested, notwithstanding that
the requested Party may not need
such information for its own tax pur-
poses.

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 beskatt-
nings�ndam�l efter eget gott-
finnande vidta alla relevanta �tg�rder
f�r att inh�mta och l�mna de beg�rda
upplysningarna till den anmodande
parten.

3. If specifically requested by the

competent authority of the reques-
ting Party, the competent authority
of the requested Party shall provide
information 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

den anmodande parten 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.

SFS 2009:1120

4. Each Party shall ensure that it

has the authority, subject to the
terms of Article 1, to obtain and pro-
vide, through its competent authority
and upon request:

4. Vardera parten ska s�kerst�lla

att den har befogenhet att genom sin
beh�riga myndighet p� beg�ran, med
beaktande av de villkor som anges i
artikel 1, inh�mta och l�mna:

(a) information held by banks,

other financial institutions, and any
person, including nominees and trus-
tees, acting in an agency or fiduciary
capacity;

a) upplysningar som innehas av

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

(b) (i) information regarding the

legal and beneficial ownership of
companies, partnerships and other
persons, including in the case of col-
lective investment schemes, infor-
mation on shares, units and other in-
terests;

b) 1) upplysningar om de legala

och verkliga �garf�rh�llandena i bo-
lag, handelsbolag och andra perso-
ner, d�ri inbegripet i fr�ga om kol-
lektiva investeringssystem, upplys-
ningar om aktier, andelar och andra
r�ttigheter,

(ii) in the case of trusts, informa-

tion on settlors, trustees and benefi-
ciaries; and in the case of founda-
tions, information on founders,
members of the foundation council
and beneficiaries.

2) i fr�ga om truster, upplysningar

om stiftare, f�rvaltare och f�rm�ns-
tagare, och i fr�ga om stiftelser, upp-
lysningar om stiftare, medlemmar av
styrelsen och f�rm�nstagare.

Further, this Agreement does not

create an obligation for a Party to ob-
tain or provide ownership informa-
tion with respect to publicly traded
companies or public collective in-
vestment schemes, unless such infor-
mation can be obtained without
giving rise to disproportionate diffi-
culties.

Detta avtal medf�r inte skyldig-

het f�r en part att inh�mta eller l�m-
na upplysningar om �garf�rh�llan-
den i bolag vars aktier �r f�rem�l f�r
allm�n oms�ttning eller publika kol-
lektiva investeringssystem, s�vida
inte s�dana upplysningar kan inh�m-
tas utan att det medf�r oproportio-
nerligt stora sv�righeter.

5. Any request for information

shall be formulated with the greatest
detail possible and shall specify in
writing;

5. Varje beg�ran om upplysningar

ska vara skriftlig och utformad s� ut-
f�rligt som m�jligt med uppgift om:

(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) the period for which the infor-

mation is requested;

b) f�r vilken tidsperiod upplys-

ningar beg�rs,

requested and the form in which the
requesting Party would prefer to re-
ceive it;

c) de beg�rda upplysningarnas be-

skaffenhet och den form i vilken den
anmodande parten �nskar att upplys-
ningarna ska l�mnas,

(d) the tax purpose for which the

information is sought;

d) det beskattnings�ndam�l f�r

vilket upplysningarna efterfr�gas,

SFS 2009:1120

(e) the reasons for believing that

the information requested is fore-
seeably relevant to tax administra-
tion and enforcement of the reques-
ting Party, with respect to the person
identified in subparagraph (a) of this
paragraph;

e) sk�len f�r att anta att de beg�r-

da upplysningarna kan antas vara re-
levanta i den anmodande parten vid
till�mpning eller verkst�llighet av
skattelagstiftningen i fr�ga om den
person som anges i a) i denna punkt,

(f) grounds for believing that the

information requested is held in the
requested Party or is in the posses-
sion of or obtainable by a person
within the jurisdiction of the re-
quested Party;

f) sk�len f�r att anta att de beg�rda

upplysningarna finns i den anmo-
dade parten eller innehas av eller �r
tillg�ngliga f�r en person inom den
anmodade partens territorium,

(g) to the extent known, the name

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

g) s�vitt det �r k�nt, namn och

adress p� person som kan antas
inneha eller kunna inh�mta de beg�r-
da upplysningarna,

(h) a statement that the request is

in conformity with the laws and ad-
ministrative practices of the reques-
ting Party, that if the requested infor-
mation was within the jurisdiction of
the requesting Party then the compe-
tent authority of the requesting Party
would be able to obtain the informa-
tion under the laws of the requesting
Party or in the normal course of
administrative practice and that it is
in conformity with this Agreement;

h) uppgift om att beg�ran �r i

�verensst�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 sed-
vanliga administrativa praxis i den
anmodande parten samt att beg�ran
�r i �verensst�mmelse med detta av-
tal,

(i) a statement that the requesting

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

i) 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 acknowledge
receipt of the request to the compe-
tent authority of the requesting Party
and shall use its best endeavours to
forward the requested information to
the requesting Party as soon as pos-
sible.

6. Den beh�riga myndigheten i

den anmodade parten ska till den be-
h�riga myndigheten i den anmo-
dande parten bekr�fta mottagandet
av beg�ran och ska bem�da sig om
att snarast m�jligt l�mna de beg�rda
upplysningarna till den anmodande
parten.

SFS 2009:1120

Article 5

Tax examinations abroad

1. With reasonable notice, the re-

questing Party may request that the
requested Party allow representati-
ves of the competent authority of the
requesting Party to enter the territory
of the requested Party, to the extent
permitted under its domestic laws, to
interview individuals and examine
records with the written consent of
the individuals or other persons con-
cerned. The competent authority of
the requesting Party shall notify the
competent authority of the requested
Party of the time and place of the in-
tended meeting with the individuals
concerned.

Artikel 5

Utomlands utf�rda
skatteutredningar

1. Den anmodande parten f�r med

sk�ligt varsel beg�ra att den anmo-
dade parten till�ter att f�retr�dare f�r
den beh�riga myndigheten i den an-
modande parten n�rvarar i den anmo-
dade parten i den utstr�ckning som
detta �r till�tet enligt dess interna lag-
stiftning f�r att h�ra fysiska perso-
ner och granska handlingar efter
skriftligt medgivande av de personer
som ber�rs. Den beh�riga myndig-
heten i den anmodande parten ska
meddela den beh�riga myndigheten i
den anmodade parten om tid och plats
f�r det planerade m�tet med perso-
nerna i fr�ga.

2. At the request of the competent

authority of the requesting Party, the
competent authority of the requested
Party may permit representatives of
the competent authority of the re-
questing Party to attend a tax exami-
nation in the territory of the re-
quested Party.

2. P� beg�ran av den beh�riga

myndigheten i den anmodande par-
ten kan den beh�riga myndigheten i
den anmodade parten till�ta att f�re-
tr�dare f�r den beh�riga myndig-
heten i den anmodande parten �r n�r-
varande vid skatteutredning p� den
anmodade partens territorium.

3. If the request referred to in para-

graph 2 is granted, the competent
authority of the requested Party con-
ducting the examination shall, as
soon as possible, notify the compe-
tent authority of the requesting Party
of the time and place of the examina-
tion, the authority or person author-
ised to carry out the examination and
the procedures and conditions re-
quired by the requested Party for the
conduct of the examination. All deci-
sions regarding the conduct of the ex-
amination shall be made by the re-
quested Party conducting the exami-
nation.

3. Bifalls en beg�ran enligt

punkt 2 ska den beh�riga myndighe-
ten i den anmodade parten som utf�r
utredningen snarast m�jligt meddela
den beh�riga myndigheten i den an-
modande parten om tid och plats f�r
utredningen, den myndighet eller
person som bemyndigats att utf�ra
utredningen samt de f�rfaranden och
villkor som den anmodade parten
fastst�llt f�r utf�randet av utred-
ningen. Alla beslut betr�ffande utf�-
randet av utredningen ska fattas av
den anmodade parten som utf�r ut-
redningen.

Article 6

Possibility of declining a request

1. The competent authority of the

requested Party may decline to as-
sist:

Artikel 6

M�jlighet att avsl� beg�ran

1. Den beh�riga myndigheten i

den anmodade parten f�r avsl� en be-
g�ran

SFS 2009:1120

(a) where the request is not made

in conformity with this Agreement;

a) n�r beg�ran inte gjorts i �ver-

ensst�mmelse med detta avtal,

(b) where the requesting Party has

not pursued all means available in its
own territory to obtain the informa-
tion, except where recourse to such
means would give rise to dispropor-
tionate difficulty; or

b) n�r den anmodande parten inte

har vidtagit alla de �tg�rder f�r att in-
h�mta upplysningarna som st�r till
dess f�rfogande inom dess eget terri-
torium, utom i de fall d� vidtagandet
av s�dana �tg�rder skulle medf�ra
oproportionerligt stora sv�righeter,
eller

formation requested would be cont-
rary to public policy (ordre public).

c) n�r l�mnandet av de beg�rda

upplysningarna skulle strida mot all-
m�nna h�nsyn (ordre public).

2. This Agreement shall not im-

pose upon a requested Party any
obligation to provide items subject
to legal privilege, or any trade, busi-
ness, industrial, commercial or pro-
fessional secret or trade process,
provided that information described
in paragraph 4 of Article 4 shall not
by reason of that fact alone be trea-
ted as such a secret or trade process.

2. Detta avtal ska inte medf�ra

skyldighet f�r den anmodade parten
att l�mna upplysningar som omfattas
av tystnadsplikt i samband med ju-
ridisk r�dgivning eller handels-, af-
f�rs-, industri- eller yrkeshemlighet
eller kommersiell hemlighet eller i
n�ringsverksamhet nyttjat f�rfarings-
s�tt, med f�rbeh�ll f�r att upplys-
ningar inte ska anses utg�ra s�dan
hemlighet eller s�dant f�rfaringss�tt
endast p� grund av att de �r s�dana
som anges i artikel 4 punkt 4.

3. A request for information shall

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

3. En beg�ran om upplysningar

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

4. The requested Party shall not

be required to obtain and provide in-
formation which, if the requested in-
formation was within the jurisdic-
tion of the requesting Party, the
competent authority of the reques-
ting Party would not be able to ob-
tain under its laws or in the normal
course of administrative practice.

4. Den anmodade parten har inte

skyldighet att inh�mta och l�mna
upplysningar som den beh�riga myn-
digheten i den anmodande parten
om de beg�rda upplysningarna fanns
inom denna parts jurisdiktion inte
kan inh�mta enligt dess lagstiftning
eller sedvanliga administrativa
praxis.

5. The requested Party may de-

cline a request for information if the
information is requested by the re-
questing Party to administer or en-
force a provision of the tax law of
the requesting Party, or any require-
ment connected therewith, which
discriminates against a national or
citizen of the requested Party as
compared with a national or citizen
of the requesting Party in the same
circumstances.

5. Den anmodade parten f�r avsl�

en beg�ran om upplysningar, om
upplysningarna beg�rs av den anmo-
dande parten f�r att till�mpa eller
verkst�lla 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.

SFS 2009:1120

Article 7

Confidentiality

1. All information provided and

received by the competent authori-
ties of the Parties shall be kept con-
fidential.

Artikel 7

Sekretess

1. Alla upplysningar som l�mnas

och tas emot av parternas beh�riga
myndigheter ska h�llas hemliga.

2. Such information shall be dis-

closed only to persons or authorities
(including courts and administrative
bodies) concerned with the purposes
specified in Article 1, and used by
such persons or authorities only for
such purposes, including the deter-
mination of any appeal. For these
purposes, information may be dis-
closed in public court proceedings
or in judicial decisions.

2. S�dana upplysningar f�r yppas

endast f�r personer eller myndigheter
(d�ri inbegripet domstolar och f�r-
valtningsorgan) som har befattning
med de �ndam�l som anges i artikel 1
och f�r anv�ndas av dessa personer
eller myndigheter endast f�r s�dana
�ndam�l, d�ri inbegripet handl�gg-
ning av �verklagande. F�r dessa �n-
dam�l f�r upplysningarna yppas vid
offentlig domstolsf�rhandling eller i
domstolsavg�randen.

3. Such information may not be

used for any purpose other than for
the purposes stated in Article 1 with-
out the express written consent of
the competent authority of the re-
quested Party.

3. S�dana upplysningar f�r inte

utan uttryckligt skriftligt medgivande
av den beh�riga myndigheten i den
anmodade parten anv�ndas f�r andra
�ndam�l �n de som anges i artikel 1.

4. The information provided to a

requesting Party under this Agree-
ment may not be disclosed to any
other jurisdiction.

4. Upplysningar som l�mnats till

en anmodande part enligt detta avtal
f�r inte yppas f�r annan jurisdiktion.

Article 8

Costs

Unless the competent authorities

of the Parties otherwise agree, ordi-
nary costs incurred in providing as-
sistance shall be borne by the re-
quested Party, and extraordinary
costs incurred in providing assis-
tance (including costs of engaging
external advisors in connection with
litigation or otherwise) shall be
borne by the requesting Party. The
respective competent authorities
shall consult from time to time with
regard to this Article, and in parti-
cular the competent authority of the
requested Party shall consult with
the competent authority of the re-
questing Party if the costs of provi-

Artikel 8

Kostnader

S�vida inte parternas beh�riga

myndigheter har kommit �verens om
n�got annat ska den anmodade par-
ten svara f�r sedvanliga kostnader
f�r handr�ckning och den anmo-
dande parten f�r kostnader f�r hand-
r�ckning som inte kan anses sedvan-
liga (d�ri inbegripet kostnader f�r att
anlita utomst�ende r�dgivare i sam-
band med process eller f�r annat �n-
dam�l). De beh�riga myndigheterna
ska fr�n tid till annan �verl�gga i fr�-
ga om denna artikel och s�rskilt den
beh�riga myndigheten i den anmo-
dade parten ska �verl�gga med den
beh�riga myndigheten i den anmo-
dande parten om kostnaderna f�r att

SFS 2009:1120

ding information with respect to a
specific request are expected to be
significant.

l�mna upplysningar med anledning
av en viss beg�ran f�rv�ntas bli h�-
ga.

Article 9

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 use their
best efforts to resolve the matter by
mutual agreement.

2. In addition to the agreements

referred to in paragraph 1, the com-
petent authorities of the Parties may
mutually agree on the procedures to
be used under Articles 4, 5 and 8.

3. Formal communications, inclu-

ding requests for information, made
in connection with or pursuant to the
provisions of the Agreement ente-
red into will be in writing directly to
the competent authority of the other
Party at such address as may be noti-
fied by one Party to the other from
time to time. Any subsequent com-
munications regarding requests for
information will be either in writing
or verbally, whichever is most prac-
tical, between the earlier mentioned
competent authorities or their autho-
rised representatives.

Artikel 9

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 anstr�nga sig f�r att avg�ra
saken genom �msesidig �verens-
kommelse.

2. Ut�ver vad som f�ljer av

punkt 1, f�r parternas beh�riga myn-
digheter �msesidigt komma �verens
om f�rfaranden f�r till�mpning av
artiklarna 4, 5 och 8.

3. Formella kontakter, d�ri inbe-

gripet beg�ran om upplysningar, som
tas med anledning av best�mmelser-
na i avtalet ska ske skriftligen direkt
till den beh�riga myndigheten i den
andra parten p� adress, som denna
andra part meddelar. All d�rp� f�l-
jande kontakt avseende beg�ran om
upplysningar kan ske antingen skrift-
ligen eller muntligen, beroende av
vad som �r l�mpligt, mellan de beh�-
riga myndigheterna eller deras be-
fullm�ktigade ombud.

Article 10

Entry into force

This Agreement shall enter into

force on the thirtieth day after the
later of the dates on which each of
the Parties has notified the other in
writing that the procedures required
by its law have been complied with.
The Agreement shall have effect:

Artikel 10

Ikrafttr�dande

Detta avtal tr�der i kraft den tretti-

onde dagen efter det datum d� den
sista av de skriftliga underr�ttelser
som parterna ska l�mna n�r de �tg�r-
der vidtagits som kr�vs enligt res-
pektive parts lagstiftning har l�m-
nats. Avtalet ska till�mpas:

(a) for criminal tax matters on that

date; and

a) i skattebrotts�renden, fr�n och

med n�mnda dag, och

SFS 2009:1120

(b) for all other matters covered in

Article 1 on that date, but only in
respect of any tax year beginning on
or after the first day of January of the
year next following that in which
this Agreement enters into force or,
where there is no tax year, all char-
ges to tax arising on or after that
date.

b) i alla andra �renden som omfat-

tas av artikel 1, fr�n och med n�mn-
da dag, dock endast f�r beskattnings-
�r som b�rjar den 1 januari det �r
som f�ljer n�rmast efter det �r d� av-
talet tr�der i kraft eller senare, eller
om beskattnings�r saknas, p� skatt
som tas ut n�mnda dag eller senare.

Article 11

Termination

1. Either Party may terminate the

Agreement by serving a notice of
termination by letter to the other
Party.

2. Such termination shall become

effective on the first day of the
month following the expiration of
the period of six months after the
date of receipt of the notice of termi-
nation by the other Party. All re-
quests received up to the effective
date of termination will be dealt with
in accordance with the terms of this
Agreement.

3. If the Agreement is terminated

the Parties shall remain bound by the
provisions of Article 7 with respect
to any information obtained under
this Agreement.

Artikel 11

Upph�rande

1. Vardera parten kan s�ga upp av-

talet genom att skicka en skriftlig un-
derr�ttelse med brev till den andra
parten.

2. I h�ndelse av s�dan upps�gning

upph�r avtalet att till�mpas fr�n och
med den f�rsta dagen i den m�nad
som f�ljer efter utg�ngen av en
period av sex m�nader efter det att
den andra parten tog emot upps�g-
ningen. Beg�ran som tagits emot f�re
den dag d� avtalet upph�r att till�m-
pas ska behandlas enligt villkoren i
detta avtal.

3. Om avtalet s�gs upp ska par-

terna vara fortsatt bundna av
best�mmelserna i artikel 7 i fr�ga om
upplysningar som tagits emot enligt
detta avtal.

In witness whereof the under-

signed being duly authorised thereto
have signed this Agreement.

Till bekr�ftelse h�rav har under-

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

Done at Helsinki, this 28

th day of

October 2008, in duplicate in the
English language.

Som skedde i Helsingfors den

28 oktober 2008 i tv� exemplar p�
engelska spr�ket.

For the Government of the Kingdom
of Sweden

Anders Borg

For the Government of Jersey

Frank Walker

F�r Konungariket Sveriges regering

Anders Borg

F�r Jerseys regering

Frank Walker

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

Edita V�stra Aros, V�ster�s 2009

;

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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Juridisk rådgivning

SFS 2009:1120 Lag om avtal mellan Sverige och Jersey om utbyte av upplysningar i skatteärenden

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