2222409 GW03222 2008/09 222 prop prop prop Proposition 2008/09:222 Proposition Proposition FI SkU 222 0 2009-06-16 00:00:00 2024-06-19 14:23:35 2009-06-16 00:00:00 Informationsutbytesavtal och partiella skatteavtal med Bermuda hämtad_2 html-ec https://data.riksdagen.se/dokument/GW03222/text https://data.riksdagen.se/dokument/GW03222 https://data.riksdagen.se/dokumentstatus/GW03222 <div style="margin:3px;"> <STYLE type="text/css"> body {margin-top: 0px;margin-left: 0px;} #page_1 {position:relative; overflow: hidden;z:b;margin:3px 0px 21px 10px ;padding: 0px;border: none;width: 766px;} #page_1 #p1dimg1 {position:absolute;top:0px;left:525px;z-index:-1;width:83px;height:127px;} #page_1 #p1dimg1 #p1img1 {width:83px;height:127px;} #page_2 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 676px;} #page_2 #id_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 496px;overflow: hidden;} #page_2 #id_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 135px;overflow: hidden;} #page_3 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 676px;} #page_3 #id_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 451px;overflow: hidden;} #page_3 #id_2 {float:left;border:none;z:b;margin:2px 0px 0px 10px ;padding: 0px;border:none;width: 135px;overflow: hidden;} #page_4 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 676px;} #page_4 #id_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 496px;overflow: hidden;} #page_4 #id_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 135px;overflow: hidden;} #page_5 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 766px;} #page_5 #p5dimg1 {position:absolute;top:248px;left:63px;z-index:-1;width:123px;height:1px;font-size: 1px !important;l-h:nHeight;} #page_5 #p5dimg1 #p5img1 {width:123px;height:1px;} #page_6 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 676px;} #page_6 #id_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 496px;overflow: hidden;} #page_6 #id_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 135px;overflow: hidden;} #page_6 #tx1 {position:absolute;top:184px;left:254px;width:268px;height:18px;} #page_7 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 586px;} #page_8 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 676px;} #page_8 #id_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 451px;overflow: hidden;} #page_8 #id_2 {float:left;border:none;z:b;margin:3px 0px 0px 10px ;padding: 0px;border:none;width: 135px;overflow: hidden;} #page_9 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 676px;} #page_9 #id_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 451px;overflow: hidden;} #page_9 #id_2 {float:left;border:none;z:b;margin:2px 0px 0px 10px ;padding: 0px;border:none;width: 135px;overflow: hidden;} #page_10 {position:relative; overflow: hidden;z:b;margin:15px 0px 20px 10px ;padding: 0px;border: none;width: 676px;} #page_10 #id_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 451px;overflow: hidden;} #page_10 #id_2 {float:left;border:none;z:b;margin:3px 0px 0px 10px ;padding: 0px;border:none;width: 135px;overflow: hidden;} #page_11 {position:relative; overflow: hidden;z:b;margin:15px 0px 20px 10px ;padding: 0px;border: none;width: 586px;} #page_11 #id_1 {border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 586px;overflow: hidden;} #page_11 #id_1 #id_1_1 {float:left;border:none;z:b;margin:1px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_11 #id_1 #id_1_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 405px;overflow: hidden;} #page_11 #id_2 {border:none;z:b;margin:6px 0px 0px 10px ;padding: 0px;border:none;width: 360px;overflow: hidden;} #page_11 #id_3 {border:none;z:b;margin:5px 0px 0px 10px ;padding: 0px;border:none;width: 586px;overflow: hidden;} #page_11 #id_3 #id_3_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_11 #id_3 #id_3_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 405px;overflow: hidden;} #page_12 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 676px;} #page_12 #id_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 270px;overflow: hidden;} #page_12 #id_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 270px;overflow: hidden;} #page_12 #id_3 {float:left;border:none;z:b;margin:1px 0px 0px 10px ;padding: 0px;border:none;width: 135px;overflow: hidden;} #page_13 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 586px;} #page_14 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 676px;} #page_14 #id_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 451px;overflow: hidden;} #page_14 #id_2 {float:left;border:none;z:b;margin:3px 0px 0px 10px ;padding: 0px;border:none;width: 135px;overflow: hidden;} #page_15 {position:relative; overflow: hidden;z:b;margin:15px 0px 20px 10px ;padding: 0px;border: none;width: 586px;} #page_16 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 676px;} #page_16 #id_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 451px;overflow: hidden;} #page_16 #id_2 {float:left;border:none;z:b;margin:2px 0px 0px 10px ;padding: 0px;border:none;width: 135px;overflow: hidden;} #page_17 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 586px;} #page_18 {position:relative; overflow: hidden;z:b;margin:15px 0px 20px 10px ;padding: 0px;border: none;width: 676px;} #page_18 #id_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 451px;overflow: hidden;} #page_18 #id_2 {float:left;border:none;z:b;margin:2px 0px 0px 10px ;padding: 0px;border:none;width: 135px;overflow: hidden;} #page_19 {position:relative; overflow: hidden;z:b;margin:15px 0px 20px 10px ;padding: 0px;border: none;width: 676px;} #page_19 #id_1 {border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 586px;overflow: hidden;} #page_19 #id_1 #id_1_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_19 #id_1 #id_1_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 405px;overflow: hidden;} #page_19 #id_2 {border:none;z:b;margin:4px 0px 0px 10px ;padding: 0px;border:none;width: 360px;overflow: hidden;} #page_19 #id_3 {border:none;z:b;margin:6px 0px 0px 10px ;padding: 0px;border:none;width: 451px;overflow: hidden;} #page_19 #id_3 #id_3_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_19 #id_3 #id_3_2 {float:left;border:none;z:b;margin:1px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_19 #id_4 {border:none;z:b;margin:7px 0px 0px 10px ;padding: 0px;border:none;width: 631px;overflow: hidden;} #page_19 #id_4 #id_4_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 270px;overflow: hidden;} #page_19 #id_4 #id_4_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 496px;overflow: hidden;} #page_20 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 676px;} #page_20 #id_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 451px;overflow: hidden;} #page_20 #id_2 {float:left;border:none;z:b;margin:2px 0px 0px 10px ;padding: 0px;border:none;width: 135px;overflow: hidden;} #page_21 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 586px;} #page_21 #id_1 {border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 586px;overflow: hidden;} #page_21 #id_2 {border:none;z:b;margin:5px 0px 0px 10px ;padding: 0px;border:none;width: 586px;overflow: hidden;} #page_21 #id_2 #id_2_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_21 #id_2 #id_2_2 {float:left;border:none;z:b;margin:1px 0px 0px 10px ;padding: 0px;border:none;width: 405px;overflow: hidden;} #page_22 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 676px;} #page_22 #id_1 {border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 586px;overflow: hidden;} #page_22 #id_2 {border:none;z:b;margin:6px 0px 0px 10px ;padding: 0px;border:none;width: 451px;overflow: hidden;} #page_22 #id_2 #id_2_1 {float:left;border:none;z:b;margin:1px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_22 #id_2 #id_2_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_22 #id_3 {border:none;z:b;margin:7px 0px 0px 10px ;padding: 0px;border:none;width: 360px;overflow: hidden;} #page_22 #id_4 {border:none;z:b;margin:5px 0px 0px 10px ;padding: 0px;border:none;width: 451px;overflow: hidden;} #page_22 #id_4 #id_4_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_22 #id_4 #id_4_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_22 #id_5 {border:none;z:b;margin:12px 0px 0px 10px ;padding: 0px;border:none;width: 90px;overflow: hidden;} #page_23 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 676px;} #page_23 #id_1 {border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 676px;overflow: hidden;} #page_23 #id_2 {border:none;z:b;margin:5px 0px 0px 10px ;padding: 0px;border:none;width: 451px;overflow: hidden;} #page_23 #id_2 #id_2_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_23 #id_2 #id_2_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_23 #id_3 {border:none;z:b;margin:4px 0px 0px 10px ;padding: 0px;border:none;width: 676px;overflow: hidden;} #page_24 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 676px;} #page_24 #p24dimg1 {position:absolute;top:271px;left:0px;z-index:-1;width:142px;height:1px;font-size: 1px !important;l-h:nHeight;} #page_24 #p24dimg1 #p24img1 {width:142px;height:1px;} #page_25 {position:relative; overflow: hidden;z:b;margin:15px 0px 20px 10px ;padding: 0px;border: none;width: 676px;} #page_25 #tx1 {position:absolute;top:677px;left:0px;width:89px;height:18px;} #page_26 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 676px;} #page_26 #id_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_26 #id_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 270px;overflow: hidden;} #page_26 #id_3 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 135px;overflow: hidden;} #page_27 {position:relative; overflow: hidden;z:b;margin:15px 0px 20px 10px ;padding: 0px;border: none;width: 676px;} #page_27 #id_1 {border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 586px;overflow: hidden;} #page_27 #id_1 #id_1_1 {float:left;border:none;z:b;margin:2px 0px 0px 10px ;padding: 0px;border:none;width: 270px;overflow: hidden;} #page_27 #id_1 #id_1_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 405px;overflow: hidden;} #page_27 #id_2 {border:none;z:b;margin:12px 0px 0px 10px ;padding: 0px;border:none;width: 631px;overflow: hidden;} #page_27 #id_2 #id_2_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 270px;overflow: hidden;} #page_27 #id_2 #id_2_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 496px;overflow: hidden;} #page_28 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 676px;} #page_28 #id_1 {border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 676px;overflow: hidden;} #page_28 #id_1 #id_1_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 451px;overflow: hidden;} #page_28 #id_1 #id_1_2 {float:left;border:none;z:b;margin:2px 0px 0px 10px ;padding: 0px;border:none;width: 135px;overflow: hidden;} #page_28 #id_2 {border:none;z:b;margin:6px 0px 0px 10px ;padding: 0px;border:none;width: 676px;overflow: hidden;} #page_28 #id_2 #id_2_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 270px;overflow: hidden;} #page_28 #id_2 #id_2_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 496px;overflow: hidden;} #page_28 #id_3 {border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 90px;overflow: hidden;} #page_29 {position:relative; overflow: hidden;z:b;margin:15px 0px 20px 10px ;padding: 0px;border: none;width: 676px;} #page_29 #id_1 {border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 586px;overflow: hidden;} #page_29 #id_1 #id_1_1 {float:left;border:none;z:b;margin:1px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_29 #id_1 #id_1_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 405px;overflow: hidden;} #page_29 #id_2 {border:none;z:b;margin:4px 0px 0px 10px ;padding: 0px;border:none;width: 360px;overflow: hidden;} #page_29 #id_3 {border:none;z:b;margin:5px 0px 0px 10px ;padding: 0px;border:none;width: 451px;overflow: hidden;} #page_29 #id_3 #id_3_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_29 #id_3 #id_3_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_29 #id_4 {border:none;z:b;margin:7px 0px 0px 10px ;padding: 0px;border:none;width: 631px;overflow: hidden;} #page_29 #id_4 #id_4_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 270px;overflow: hidden;} #page_29 #id_4 #id_4_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 496px;overflow: hidden;} #page_30 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 766px;} #page_30 #id_1 {border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 676px;overflow: hidden;} #page_30 #id_1 #id_1_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_30 #id_1 #id_1_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_30 #id_1 #id_1_3 {float:left;border:none;z:b;margin:1px 0px 0px 10px ;padding: 0px;border:none;width: 135px;overflow: hidden;} #page_30 #id_2 {border:none;z:b;margin:5px 0px 0px 10px ;padding: 0px;border:none;width: 631px;overflow: hidden;} #page_31 {position:relative; overflow: hidden;z:b;margin:14px 0px 21px 10px ;padding: 0px;border: none;width: 766px;} #page_31 #p31dimg1 {position:absolute;top:303px;left:63px;z-index:-1;width:142px;height:1px;font-size: 1px !important;l-h:nHeight;} #page_31 #p31dimg1 #p31img1 {width:142px;height:1px;} #page_32 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 676px;} #page_32 #id_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 496px;overflow: hidden;} #page_32 #id_2 {float:left;border:none;z:b;margin:1px 0px 0px 10px ;padding: 0px;border:none;width: 135px;overflow: hidden;} #page_33 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 586px;} #page_34 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 676px;} #page_34 #id_1 {border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 676px;overflow: hidden;} #page_34 #id_1 #id_1_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_34 #id_1 #id_1_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_34 #id_1 #id_1_3 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 135px;overflow: hidden;} #page_34 #id_2 {border:none;z:b;margin:6px 0px 0px 10px ;padding: 0px;border:none;width: 360px;overflow: hidden;} #page_34 #id_3 {border:none;z:b;margin:6px 0px 0px 10px ;padding: 0px;border:none;width: 676px;overflow: hidden;} #page_34 #id_3 #id_3_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 270px;overflow: hidden;} #page_34 #id_3 #id_3_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 496px;overflow: hidden;} #page_34 #id_4 {border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 90px;overflow: hidden;} #page_35 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 676px;} #page_35 #id_1 {border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 631px;overflow: hidden;} #page_35 #id_1 #id_1_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_35 #id_1 #id_1_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 496px;overflow: hidden;} #page_35 #id_2 {border:none;z:b;margin:4px 0px 0px 10px ;padding: 0px;border:none;width: 631px;overflow: hidden;} #page_35 #id_2 #id_2_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 270px;overflow: hidden;} #page_35 #id_2 #id_2_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 496px;overflow: hidden;} #page_36 {position:relative; overflow: hidden;z:b;margin:15px 0px 3px 10px ;padding: 0px;border: none;width: 676px;} #page_36 #id_1 {border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 676px;overflow: hidden;} #page_36 #id_1 #id_1_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 270px;overflow: hidden;} #page_36 #id_1 #id_1_2 {float:left;border:none;z:b;margin:6px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_36 #id_1 #id_1_3 {float:left;border:none;z:b;margin:1px 0px 0px 10px ;padding: 0px;border:none;width: 135px;overflow: hidden;} #page_36 #id_2 {border:none;z:b;margin:5px 0px 0px 10px ;padding: 0px;border:none;width: 676px;overflow: hidden;} #page_36 #id_2 #id_2_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 360px;overflow: hidden;} #page_36 #id_2 #id_2_2 {float:left;border:none;z:b;margin:71px 0px 0px 10px ;padding: 0px;border:none;overflow: hidden;} #page_36 #id_2 #id_2_2 #id_2_2_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;overflow: hidden;} #page_36 #id_2 #id_2_2 #id_2_2_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;overflow: hidden;} #page_36 #id_2 #id_2_3 {float:left;border:none;z:b;margin:38px 0px 0px 10px ;padding: 0px;border:none;width: 451px;overflow: hidden;} #page_36 #id_2 #id_2_4 {float:left;border:none;z:b;margin:47px 0px 0px 10px ;padding: 0px;border:none;width: 451px;overflow: hidden;} #page_36 #id_2 #id_2_4 #id_2_4_1 {float:left;border:none;z:b;margin:41px 0px 0px 10px ;padding: 0px;border:none;overflow: hidden;} #page_36 #id_2 #id_2_4 #id_2_4_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_36 #id_2 #id_2_5 {float:left;border:none;z:b;margin:61px 0px 0px 10px ;padding: 0px;border:none;width: 90px;overflow: hidden;} #page_37 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 676px;} #page_37 #id_1 {border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 586px;overflow: hidden;} #page_37 #id_1 #id_1_1 {float:left;border:none;z:b;margin:7px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_37 #id_1 #id_1_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 405px;overflow: hidden;} #page_37 #id_2 {border:none;z:b;margin:6px 0px 0px 10px ;padding: 0px;border:none;width: 360px;overflow: hidden;} #page_37 #id_3 {border:none;z:b;margin:5px 0px 0px 10px ;padding: 0px;border:none;width: 451px;overflow: hidden;} #page_37 #id_3 #id_3_1 {float:left;border:none;z:b;margin:1px 0px 0px 10px ;padding: 0px;border:none;width: 270px;overflow: hidden;} #page_37 #id_3 #id_3_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_37 #id_4 {border:none;z:b;margin:7px 0px 0px 10px ;padding: 0px;border:none;width: 631px;overflow: hidden;} #page_37 #id_4 #id_4_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 270px;overflow: hidden;} #page_37 #id_4 #id_4_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 496px;overflow: hidden;} #page_38 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 676px;} #page_38 #id_1 {border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 676px;overflow: hidden;} #page_38 #id_1 #id_1_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_38 #id_1 #id_1_2 {float:left;border:none;z:b;margin:1px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_38 #id_1 #id_1_3 {float:left;border:none;z:b;margin:1px 0px 0px 10px ;padding: 0px;border:none;width: 135px;overflow: hidden;} #page_38 #id_2 {border:none;z:b;margin:5px 0px 0px 10px ;padding: 0px;border:none;width: 360px;overflow: hidden;} #page_38 #id_3 {border:none;z:b;margin:6px 0px 0px 10px ;padding: 0px;border:none;width: 451px;overflow: hidden;} #page_38 #id_3 #id_3_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_38 #id_3 #id_3_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_38 #id_4 {border:none;z:b;margin:6px 0px 0px 10px ;padding: 0px;border:none;width: 451px;overflow: hidden;} #page_38 #id_5 {border:none;z:b;margin:5px 0px 0px 10px ;padding: 0px;border:none;width: 451px;overflow: hidden;} #page_38 #id_5 #id_5_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_38 #id_5 #id_5_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_38 #id_6 {border:none;z:b;margin:1px 0px 0px 10px ;padding: 0px;border:none;width: 90px;overflow: hidden;} #page_39 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 676px;} #page_39 #id_1 {border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 586px;overflow: hidden;} #page_39 #id_1 #id_1_1 {float:left;border:none;z:b;margin:1px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_39 #id_1 #id_1_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 405px;overflow: hidden;} #page_39 #id_2 {border:none;z:b;margin:6px 0px 0px 10px ;padding: 0px;border:none;width: 631px;overflow: hidden;} #page_39 #id_2 #id_2_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 270px;overflow: hidden;} #page_39 #id_2 #id_2_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 496px;overflow: hidden;} #page_40 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 676px;} #page_40 #id_1 {border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 676px;overflow: hidden;} #page_40 #id_1 #id_1_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_40 #id_1 #id_1_2 {float:left;border:none;z:b;margin:1px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_40 #id_1 #id_1_3 {float:left;border:none;z:b;margin:1px 0px 0px 10px ;padding: 0px;border:none;width: 135px;overflow: hidden;} #page_40 #id_2 {border:none;z:b;margin:3px 0px 0px 10px ;padding: 0px;border:none;width: 360px;overflow: hidden;} #page_40 #id_3 {border:none;z:b;margin:6px 0px 0px 10px ;padding: 0px;border:none;width: 676px;overflow: hidden;} #page_40 #id_3 #id_3_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 270px;overflow: hidden;} #page_40 #id_3 #id_3_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 496px;overflow: hidden;} #page_40 #id_4 {border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 90px;overflow: hidden;} #page_41 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 676px;} #page_41 #id_1 {border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 586px;overflow: hidden;} #page_41 #id_1 #id_1_1 {float:left;border:none;z:b;margin:2px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_41 #id_1 #id_1_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 405px;overflow: hidden;} #page_41 #id_2 {border:none;z:b;margin:6px 0px 0px 10px ;padding: 0px;border:none;width: 631px;overflow: hidden;} #page_41 #id_3 {border:none;z:b;margin:6px 0px 0px 10px ;padding: 0px;border:none;width: 586px;overflow: hidden;} #page_41 #id_3 #id_3_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 225px;overflow: hidden;} #page_41 #id_3 #id_3_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 405px;overflow: hidden;} #page_42 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 766px;} #page_43 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 676px;} #page_44 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 676px;} #page_45 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 676px;} #page_46 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 676px;} #page_46 #id_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 496px;overflow: hidden;} #page_46 #id_2 {float:left;border:none;z:b;margin:1px 0px 0px 10px ;padding: 0px;border:none;width: 135px;overflow: hidden;} #page_47 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 676px;} #page_47 #id_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 451px;overflow: hidden;} #page_47 #id_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 135px;overflow: hidden;} #page_48 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 676px;} #page_48 #id_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 496px;overflow: hidden;} #page_48 #id_2 {float:left;border:none;z:b;margin:1px 0px 0px 10px ;padding: 0px;border:none;width: 135px;overflow: hidden;} #page_49 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 676px;} #page_50 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 676px;} #page_50 #id_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 496px;overflow: hidden;} #page_50 #id_2 {float:left;border:none;z:b;margin:1px 0px 0px 10px ;padding: 0px;border:none;width: 135px;overflow: hidden;} #page_51 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 766px;} #page_52 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 721px;} #page_52 #id_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 496px;overflow: hidden;} #page_52 #id_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 135px;overflow: hidden;} #page_52 #p52dimg1 {position:absolute;top:97px;left:0px;z-index:-1;width:409px;height:65px;} #page_52 #p52dimg1 #p52img1 {width:409px;height:65px;} #page_53 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 676px;} #page_54 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 721px;} #page_54 #p54dimg1 {position:absolute;top:423px;left:0px;z-index:-1;width:409px;height:50px;} #page_54 #p54dimg1 #p54img1 {width:409px;height:50px;} #page_55 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 676px;} #page_56 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 676px;} #page_56 #id_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 496px;overflow: hidden;} #page_56 #id_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 135px;overflow: hidden;} #page_57 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 676px;} #page_58 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 676px;} #page_58 #id_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 451px;overflow: hidden;} #page_58 #id_2 {float:left;border:none;z:b;margin:1px 0px 0px 10px ;padding: 0px;border:none;width: 135px;overflow: hidden;} #page_59 {position:relative; overflow: hidden;z:b;margin:15px 0px 21px 10px ;padding: 0px;border: none;width: 676px;} #page_59 #id_1 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 451px;overflow: hidden;} #page_59 #id_2 {float:left;border:none;z:b;margin:0px 0px 0px 10px ;padding: 0px;border:none;width: 135px;overflow: hidden;} #page_59 #p59dimg1 {position:absolute;top:191px;left:0px;z-index:-1;width:151px;height:1px;font-size: 1px !important;l-h:nHeight;} #page_59 #p59dimg1 #p59img1 {width:151px;height:1px;} .dclr {clear:both;float:none;height:1px;margin:0px;padding:0px;overflow:hidden;} .ft0{font: 18px 'Verdana' !important;l-h: 32px;} .ft1{font: 14px 'Verdana' !important;l-h: 20px;} .ft2{font: 12px 'Verdana' !important;l-h: 15px;} .ft3{font: italic 12px 'Verdana' !important;l-h: 15px;} .ft4{font: 12px 'Verdana' !important;l-h: 17px;} .ft5{font: italic 12px 'Verdana' !important;l-h: 17px;} .ft6{font: 12px 'Verdana' !important;l-h: 16px;} .ft7{font: 12px 'Courier New' !important;l-h: 16px;} .ft8{font: 12px 'Verdana' !important;margin-left: 11px;l-h: 15px;} .ft9{font: 12px 'Courier New' !important;l-h: 15px;} .ft10{font: 10px 'Verdana' !important;l-h: 1px;} .ft11{font: 12px 'Verdana' !important;margin-left: 33px;l-h: 15px;} .ft12{font: 12px 'Verdana' !important;l-h: 15px;} .ft13{font: 12px 'Verdana' !important;margin-left: 20px;l-h: 16px;} .ft14{font: italic 12px 'Verdana' !important;l-h: 16px;} .ft15{font: 12px 'Verdana' !important;margin-left: 3px;l-h: 15px;} .ft16{font: 12px 'Verdana' !important;margin-left: 3px;l-h: 16px;} .ft17{font: 12px 'Verdana' !important;margin-left: 3px;l-h: 17px;} .ft18{font: 14px 'Verdana' !important;l-h: 17px;} .ft19{font: 14px 'Verdana' !important;margin-left: 41px;l-h: 20px;} .ft20{font: 14px 'Verdana' !important;l-h: 20px;} .ft21{font: 12px 'Verdana' !important;margin-left: 4px;l-h: 15px;} .ft22{font: 12px 'Verdana' !important;margin-left: 4px;l-h: 16px;} .ft23{font: bold 12px 'Verdana' !important;l-h: 15px;} .ft24{font: 10px 'Verdana' !important;l-h: 14px;} .ft25{font: 12px 'Verdana' !important;margin-left: 16px;l-h: 15px;} .ft26{font: 12px 'Verdana' !important;margin-left: 8px;l-h: 15px;} .ft27{font: 12px 'Verdana' !important;margin-left: 7px;l-h: 16px;} .ft28{font: 12px 'Verdana' !important;margin-left: 6px;l-h: 15px;} .ft29{font: 12px 'Verdana' !important;margin-left: 7px;l-h: 15px;} .ft30{font: 12px 'Verdana' !important;margin-left: 9px;l-h: 15px;} .ft31{font: 12px 'Verdana' !important;margin-left: 10px;l-h: 15px;} .ft32{font: 12px 'Verdana' !important;margin-left: 10px;l-h: 16px;} .ft33{font: 12px 'Verdana' !important;margin-left: 16px;l-h: 16px;} .ft34{font: 12px 'Verdana' !important;margin-left: 5px;l-h: 15px;} .ft35{font: 12px 'Verdana' !important;margin-left: 12px;l-h: 15px;} .ft36{font: 12px 'Verdana' !important;margin-left: 13px;l-h: 15px;} .ft37{font: italic 12px 'Verdana' !important;l-h: 15px;} .ft38{font: bold 12px 'Verdana' !important;l-h: 15px;} .ft39{font: 12px 'Verdana' !important;margin-left: 22px;l-h: 16px;} .ft40{font: 10px 'Verdana' !important;l-h: 13px;position: relative; bottom: 6px;} .ft41{font: 10px 'Verdana' !important;l-h: 12px;position: relative; bottom: 6px;} .ft42{font: 14px 'Verdana' !important;l-h: 19px;} .ft43{font: bold 12px 'Verdana' !important;l-h: 16px;} .ft44{font: 12px 'Verdana' !important;margin-left: 12px;l-h: 16px;} .ft45{font: 12px 'Verdana' !important;margin-left: 5px;l-h: 16px;} .ft46{font: 12px 'Verdana' !important;margin-left: 9px;l-h: 16px;} .ft47{font: 12px 'Verdana' !important;margin-left: 19px;l-h: 15px;} .ft48{font: 12px 'Verdana' !important;margin-left: 6px;l-h: 16px;} .ft49{font: 12px 'Verdana' !important;margin-left: 8px;l-h: 16px;} .ft50{font: 12px 'Verdana' !important;l-h: 4px;} .ft51{font: 12px 'Verdana' !important;margin-left: 5px;l-h: 4px;} .ft52{font: 12px 'Verdana' !important;margin-left: 8px;l-h: 4px;} .ft53{font: bold 12px 'Verdana' !important;l-h: 17px;} .ft54{font: 12px 'Verdana' !important;l-h: 3px;} .ft55{font: 12px 'Verdana' !important;margin-left: 4px;l-h: 3px;} .ft56{font: 12px 'Verdana' !important;margin-left: 13px;l-h: 16px;} .ft57{font: 12px 'Verdana' !important;margin-left: 30px;l-h: 15px;} .ft58{font: 10px 'Verdana' !important;l-h: 0px;} .ft59{font: 10px 'Verdana' !important;margin-left: 75px;l-h: 0px;} .ft60{font: 12px 'Verdana' !important;margin-left: 13px;l-h: 17px;} .ft61{font: 12px 'Verdana' !important;l-h: 13px;} .ft62{font: 12px 'Verdana' !important;margin-left: 5px;l-h: 13px;} .ft63{font: 12px 'Verdana' !important;l-h: 12px;} .ft64{font: 12px 'Verdana' !important;margin-left: 11px;l-h: 16px;} .ft65{font: 10px 'Verdana' !important;l-h: 10px;} .ft66{font: 10px 'Verdana' !important;l-h: 11px;} .ft67{font: bold 12px 'Verdana' !important;margin-left: 33px;l-h: 15px;} .ft68{font: bold 12px 'Verdana' !important;margin-left: 34px;l-h: 15px;} .ft69{font: bold 12px 'Verdana' !important;margin-left: 27px;l-h: 15px;} .ft70{font: 14px 'Verdana' !important;margin-left: 52px;l-h: 22px;} .ft71{font: 14px 'Verdana' !important;l-h: 22px;} .ft72{font: 14px 'Verdana' !important;margin-left: 42px;l-h: 17px;} .ft73{font: 14px 'Verdana' !important;margin-left: 41px;l-h: 17px;} .ft74{font: 14px 'Verdana' !important;margin-left: 51px;l-h: 23px;} .ft75{font: 14px 'Verdana' !important;l-h: 23px;} .p0{text-align: left;padding-left: 0px;padding-right: 399px;margin-top: 46px;margin-bottom: 0px !important;} .p1{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p2{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p3{text-align: left;padding-left: 0px;margin-top: 19px;margin-bottom: 0px !important;} .p4{text-align: left;padding-left: 0px;margin-top: 15px;margin-bottom: 0px !important;} .p5{text-align: left;padding-left: 0px;margin-top: 32px;margin-bottom: 0px !important;} .p6{text-align: left;padding-left: 180px;padding-right: 399px;margin-top: 19px;margin-bottom: 0px !important;} .p7{text-align: left;padding-left: 0px;margin-top: 48px;margin-bottom: 0px !important;} .p8{text-align: left;padding-left: 0px;padding-right: 168px;margin-top: 27px;margin-bottom: 0px !important;} .p9{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;} .p10{text-align: left;padding-left: 0px;padding-right: 168px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 0.19px;} .p11{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;} .p12{text-align: left;padding-left: 0px;padding-right: 168px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 11px;} .p13{text-align: left;padding-left: 0px;padding-right: 168px;margin-top: 1px;margin-bottom: 0px !important;text-indent: 11px;} .p14{text-align: right;padding-right: 42px;margin-top: 51px;margin-bottom: 0px !important;} .p15{text-align: left;margin-top: 0px;margin-bottom: 0px !important;} .p16{text-align: right;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p17{text-align: right;padding-right: 1px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p18{text-align: left;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p19{text-align: right;padding-right: 21px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p20{text-align: left;padding-left: 0px;padding-right: 63px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 0.49px;} .p21{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p22{text-align: right;padding-right: 84px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p23{text-align: right;padding-right: 42px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p24{text-align: left;padding-left: 0px;padding-right: 105px;margin-top: 3px;margin-bottom: 0px !important;text-indent: 0.27px;} .p25{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p26{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p27{text-align: left;padding-left: 0px;margin-top: 753px;margin-bottom: 0px !important;} .p28{text-align: right;padding-right: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p29{text-align: right;padding-right: 84px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p30{text-align: right;padding-right: 2px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p31{text-align: left;padding-left: 0px;margin-top: 753px;margin-bottom: 0px !important;} .p32{text-align: left;padding-left: 0px;padding-right: 336px;margin-top: 14px;margin-bottom: 0px !important;text-indent: 0.10px;} .p33{text-align: left;padding-right: 21px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 11px;} .p34{text-align: left;padding-right: 21px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 11px;} .p35{text-align: left;padding-right: 21px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 11px;} .p36{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;} .p37{text-align: left;padding-right: 21px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 11px;} .p38{text-align: left;padding-right: 21px;margin-top: 1px;margin-bottom: 0px !important;text-indent: 11px;} .p39{text-align: right;padding-right: 21px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p40{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p41{text-align: left;padding-left: 0px;margin-top: 9px;margin-bottom: 0px !important;} .p42{text-align: left;padding-left: 0px;padding-right: 168px;margin-top: 30px;margin-bottom: 0px !important;text-indent: 0.60px;} .p43{text-align: left;padding-left: 0px;margin-top: 6px;margin-bottom: 0px !important;} .p44{text-align: left;padding-left: 0px;padding-right: 168px;margin-top: 16px;margin-bottom: 0px !important;text-indent: 11px;} .p45{text-align: left;padding-left: 0px;margin-top: 26px;margin-bottom: 0px !important;} .p46{text-align: left;padding-left: 0px;padding-right: 168px;margin-top: 2px;margin-bottom: 0px !important;text-indent: 11px;} .p47{text-align: right;padding-right: 42px;margin-top: 393px;margin-bottom: 0px !important;} .p48{text-align: left;padding-left: 280px;padding-right: 21px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 42px;} .p49{text-align: left;padding-right: 21px;margin-top: 12px;margin-bottom: 0px !important;} .p50{text-align: left;margin-top: 17px;margin-bottom: 0px !important;} .p51{text-align: left;margin-top: 2px;margin-bottom: 0px !important;} .p52{text-align: right;padding-right: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p53{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p54{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p55{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p56{text-align: center;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p57{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p58{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p59{text-align: right;padding-right: 105px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p60{text-align: right;padding-right: 7px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p61{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p62{text-align: right;padding-right: 6px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p63{text-align: right;padding-right: 3px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p64{text-align: right;padding-right: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p65{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p66{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p67{text-align: right;padding-right: 21px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p68{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p69{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p70{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p71{text-align: center;padding-right: 21px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p72{text-align: center;padding-right: 3px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p73{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p74{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p75{text-align: right;padding-right: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p76{text-align: center;padding-right: 5px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p77{text-align: center;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p78{text-align: right;padding-right: 9px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p79{text-align: right;padding-right: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p80{text-align: left;padding-left: 0px;margin-top: 752px;margin-bottom: 0px !important;} .p81{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p82{text-align: center;padding-right: 2px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p83{text-align: center;padding-right: 4px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p84{text-align: left;margin-top: 0px;margin-bottom: 0px !important;} .p85{text-align: center;padding-right: 8px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p86{text-align: center;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p87{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p88{text-align: left;padding-left: 0px;margin-top: 752px;margin-bottom: 0px !important;} .p89{text-align: left;padding-right: 105px;margin-top: 0px;margin-bottom: 0px !important;} .p90{text-align: left;padding-right: 1px;margin-top: 0px;margin-bottom: 0px !important;} .p91{text-align: left;margin-top: 12px;margin-bottom: 0px !important;text-indent: 11px;} .p92{text-align: left;margin-top: 19px;margin-bottom: 0px !important;text-indent: 11px;} .p93{text-align: left;margin-top: 4px;margin-bottom: 0px !important;text-indent: 11px;} .p94{text-align: left;padding-right: 105px;margin-top: 0px;margin-bottom: 0px !important;} .p95{text-align: left;padding-right: 105px;margin-top: 11px;margin-bottom: 0px !important;text-indent: 11px;} .p96{text-align: left;padding-right: 105px;margin-top: 5px;margin-bottom: 0px !important;text-indent: 11px;} .p97{text-align: left;padding-right: 105px;margin-top: 4px;margin-bottom: 0px !important;text-indent: 11px;} .p98{text-align: left;padding-right: 0px;margin-top: 1px;margin-bottom: 0px !important;text-indent: 11px;} .p99{text-align: left;padding-left: 0px;margin-top: 12px;margin-bottom: 0px !important;} .p100{text-align: left;padding-right: 0px;margin-top: 0px;margin-bottom: 0px !important;} .p101{text-align: left;padding-right: 0px;margin-top: 5px;margin-bottom: 0px !important;text-indent: 12px;} .p102{text-align: left;padding-right: 0px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 12px;} .p103{text-align: left;padding-right: 0px;margin-top: 32px;margin-bottom: 0px !important;text-indent: 12px;} .p104{text-align: left;padding-right: 0px;margin-top: 13px;margin-bottom: 0px !important;text-indent: 12px;} .p105{text-align: left;padding-right: 0px;margin-top: 27px;margin-bottom: 0px !important;text-indent: 12px;} .p106{text-align: left;padding-left: 0px;margin-top: 1px;margin-bottom: 0px !important;} .p107{text-align: left;padding-right: 21px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 12px;} .p108{text-align: left;padding-right: 21px;margin-top: 3px;margin-bottom: 0px !important;text-indent: 12px;} .p109{text-align: left;padding-right: 21px;margin-top: 5px;margin-bottom: 0px !important;text-indent: 12px;} .p110{text-align: left;padding-right: 21px;margin-top: 2px;margin-bottom: 0px !important;text-indent: 12px;} .p111{text-align: left;padding-right: 21px;margin-top: 4px;margin-bottom: 0px !important;text-indent: 12px;} .p112{text-align: right;padding-right: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p113{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p114{text-align: center;padding-right: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p115{text-align: right;padding-right: 4px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p116{text-align: center;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p117{text-align: center;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p118{text-align: center;padding-right: 6px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p119{text-align: center;padding-right: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p120{text-align: center;padding-right: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p121{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p122{text-align: center;padding-right: 7px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p123{text-align: right;padding-right: 5px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p124{text-align: center;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p125{text-align: center;padding-right: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p126{text-align: center;padding-right: 1px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p127{text-align: center;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p128{text-align: right;padding-right: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p129{text-align: right;padding-right: 8px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p130{text-align: left;padding-left: 0px;margin-top: 753px;margin-bottom: 0px !important;} .p131{text-align: right;padding-right: 21px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p132{text-align: center;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p133{text-align: center;padding-right: 9px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p134{text-align: left;margin-top: 0px;margin-bottom: 0px !important;text-indent: 11px;} .p135{text-align: left;padding-right: 0px;margin-top: 16px;margin-bottom: 0px !important;} .p136{text-align: left;padding-right: 0px;margin-top: 12px;margin-bottom: 0px !important;text-indent: 11px;} .p137{text-align: left;padding-right: 0px;margin-top: 3px;margin-bottom: 0px !important;text-indent: 11px;} .p138{text-align: left;padding-right: 0px;margin-top: 97px;margin-bottom: 0px !important;text-indent: 11px;} .p139{text-align: left;margin-top: 16px;margin-bottom: 0px !important;} .p140{text-align: left;padding-right: 168px;margin-top: 31px;margin-bottom: 0px !important;text-indent: 11px;} .p141{text-align: left;padding-right: 168px;margin-top: 2px;margin-bottom: 0px !important;} .p142{text-align: left;padding-right: 168px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 11px;} .p143{text-align: left;padding-left: 0px;margin-top: 20px;margin-bottom: 0px !important;} .p144{text-align: center;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p145{text-align: right;padding-right: 105px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p146{text-align: right;padding-right: 105px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p147{text-align: center;padding-right: 21px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p148{text-align: center;padding-right: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p149{text-align: left;padding-top: 3px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 11px;} .p150{text-align: left;padding-left: 0px;padding-right: 105px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 11px;} .p151{text-align: right;margin-top: 0px;margin-bottom: 0px !important;} .p152{text-align: left;margin-top: 33px;margin-bottom: 0px !important;text-indent: 11px;} .p153{text-align: left;margin-top: 2px;margin-bottom: 0px !important;} .p154{text-align: left;margin-top: 32px;margin-bottom: 0px !important;text-indent: 11px;} .p155{text-align: left;margin-top: 18px;margin-bottom: 0px !important;text-indent: 11px;} .p156{text-align: left;padding-top: 3px;margin-top: 28px;margin-bottom: 0px !important;text-indent: 11px;} .p157{text-align: left;margin-top: 13px;margin-bottom: 0px !important;text-indent: 11px;} .p158{text-align: right;margin-top: 321px;margin-bottom: 0px !important;} .p159{text-align: left;padding-left: 0px;padding-right: 42px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 0.59px;} .p160{text-align: left;padding-left: 0px;padding-right: 378px;margin-top: 0px;margin-bottom: 0px !important;} .p161{text-align: left;padding-left: 0px;margin-top: 4px;margin-bottom: 0px !important;} .p162{text-align: left;padding-right: 189px;margin-top: 18px;margin-bottom: 0px !important;} .p163{text-align: left;padding-right: 189px;margin-top: 12px;margin-bottom: 0px !important;} .p164{text-align: left;padding-left: 0px;margin-top: 32px;margin-bottom: 0px !important;} .p165{text-align: left;padding-left: 0px;margin-top: 1px;margin-bottom: 0px !important;} .p166{text-align: left;padding-right: 189px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 11px;} .p167{text-align: left;padding-right: 189px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 11px;} .p168{text-align: left;padding-left: 460px;margin-top: 355px;margin-bottom: 0px !important;} .p169{text-align: left;padding-left: 280px;padding-right: 42px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 42px;} .p170{text-align: left;padding-right: 168px;margin-top: 12px;margin-bottom: 0px !important;} .p171{text-align: left;padding-left: 180px;margin-top: 13px;margin-bottom: 0px !important;} .p172{text-align: left;margin-top: 11px;margin-bottom: 0px !important;text-indent: 11px;} .p173{text-align: left;margin-top: 2px;margin-bottom: 0px !important;text-indent: 12px;} .p174{text-align: left;padding-right: 1px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 12px;} .p175{text-align: left;margin-top: 0px;margin-bottom: 0px !important;text-indent: 12px;} .p176{text-align: left;margin-top: 3px;margin-bottom: 0px !important;text-indent: 12px;} .p177{text-align: left;margin-top: 17px;margin-bottom: 0px !important;text-indent: 12px;} .p178{text-align: left;margin-top: 0px;margin-bottom: 0px !important;text-indent: 12px;} .p179{text-align: left;padding-right: 21px;margin-top: 0px;margin-bottom: 0px !important;} .p180{text-align: left;padding-right: 21px;margin-top: 3px;margin-bottom: 0px !important;text-indent: 12px;} .p181{text-align: left;padding-right: 21px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 12px;} .p182{text-align: left;padding-right: 21px;margin-top: 18px;margin-bottom: 0px !important;text-indent: 12px;} .p183{text-align: left;padding-right: 21px;margin-top: 1px;margin-bottom: 0px !important;text-indent: 12px;} .p184{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;} .p185{text-align: left;padding-right: 21px;margin-top: 16px;margin-bottom: 0px !important;text-indent: 12px;} .p186{text-align: left;padding-right: 0px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 11px;} .p187{text-align: left;padding-right: 0px;margin-top: 4px;margin-bottom: 0px !important;text-indent: 11px;} .p188{text-align: left;padding-right: 105px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 11px;} .p189{text-align: left;padding-right: 105px;margin-top: 1px;margin-bottom: 0px !important;text-indent: 11px;} .p190{text-align: left;padding-right: 0px;margin-top: 15px;margin-bottom: 0px !important;} .p191{text-align: left;padding-left: 0px;margin-top: 11px;margin-bottom: 0px !important;} .p192{text-align: left;padding-right: 0px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 11px;} .p193{text-align: left;padding-right: 0px;margin-top: 2px;margin-bottom: 0px !important;text-indent: 11px;} .p194{text-align: left;padding-right: 168px;margin-top: 15px;margin-bottom: 0px !important;} .p195{text-align: left;padding-right: 168px;margin-top: 2px;margin-bottom: 0px !important;text-indent: 12px;} .p196{text-align: left;padding-right: 168px;margin-top: 1px;margin-bottom: 0px !important;text-indent: 11px;} .p197{text-align: left;padding-right: 0px;margin-top: 32px;margin-bottom: 0px !important;text-indent: 11px;} .p198{text-align: left;padding-right: 0px;margin-top: 36px;margin-bottom: 0px !important;text-indent: 11px;} .p199{text-align: left;padding-right: 189px;margin-top: 0px;margin-bottom: 0px !important;} .p200{text-align: left;padding-right: 189px;margin-top: 13px;margin-bottom: 0px !important;text-indent: 12px;} .p201{text-align: left;padding-right: 189px;margin-top: 6px;margin-bottom: 0px !important;text-indent: 12px;} .p202{text-align: left;padding-right: 189px;margin-top: 5px;margin-bottom: 0px !important;text-indent: 12px;} .p203{text-align: left;padding-right: 1px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 11px;} .p204{text-align: left;margin-top: 2px;margin-bottom: 0px !important;text-indent: 11px;} .p205{text-align: left;margin-top: 3px;margin-bottom: 0px !important;text-indent: 11px;} .p206{text-align: left;margin-top: 16px;margin-bottom: 0px !important;text-indent: 11px;} .p207{text-align: left;padding-right: 0px;margin-top: 16px;margin-bottom: 0px !important;text-indent: 11px;} .p208{text-align: left;padding-right: 168px;margin-top: 15px;margin-bottom: 0px !important;text-indent: 11px;} .p209{text-align: left;margin-top: 1px;margin-bottom: 0px !important;text-indent: 11px;} .p210{text-align: left;padding-top: 3px;margin-top: 11px;margin-bottom: 0px !important;text-indent: 11px;} .p211{text-align: left;margin-top: 1px;margin-bottom: 0px !important;text-indent: 12px;} .p212{text-align: right;margin-top: 152px;margin-bottom: 0px !important;} .p213{text-align: right;padding-right: 21px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p214{text-align: left;padding-left: 0px;margin-top: 7px;margin-bottom: 0px !important;} .p215{text-align: left;padding-left: 0px;padding-right: 168px;margin-top: 17px;margin-bottom: 0px !important;} .p216{text-align: left;padding-left: 0px;padding-right: 168px;margin-top: 13px;margin-bottom: 0px !important;} .p217{text-align: left;padding-left: 0px;margin-top: 28px;margin-bottom: 0px !important;} .p218{text-align: left;padding-left: 0px;margin-top: 1px;margin-bottom: 0px !important;} .p219{text-align: right;padding-right: 42px;margin-top: 328px;margin-bottom: 0px !important;} .p220{text-align: left;padding-left: 320px;margin-top: 0px;margin-bottom: 0px !important;} .p221{text-align: left;margin-top: 10px;margin-bottom: 0px !important;text-indent: 12px;} .p222{text-align: left;padding-right: 0px;margin-top: 2px;margin-bottom: 0px !important;text-indent: 12px;} .p223{text-align: left;padding-right: 189px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 12px;} .p224{text-align: left;padding-right: 189px;margin-top: 1px;margin-bottom: 0px !important;text-indent: 12px;} .p225{text-align: left;margin-top: 17px;margin-bottom: 0px !important;text-indent: 11px;} .p226{text-align: left;padding-right: 42px;margin-top: 0px;margin-bottom: 0px !important;} .p227{text-align: left;padding-right: 168px;margin-top: 16px;margin-bottom: 0px !important;text-indent: 11px;} .p228{text-align: left;padding-right: 168px;margin-top: 17px;margin-bottom: 0px !important;text-indent: 11px;} .p229{text-align: left;padding-right: 168px;margin-top: 4px;margin-bottom: 0px !important;text-indent: 11px;} .p230{text-align: left;padding-right: 0px;margin-top: 15px;margin-bottom: 0px !important;text-indent: 11px;} .p231{text-align: left;padding-right: 0px;margin-top: 5px;margin-bottom: 0px !important;text-indent: 11px;} .p232{text-align: left;padding-right: 168px;margin-top: 19px;margin-bottom: 0px !important;text-indent: 11px;} .p233{text-align: left;padding-right: 0px;margin-top: 1px;margin-bottom: 0px !important;text-indent: 12px;} .p234{text-align: left;margin-top: 4px;margin-bottom: 0px !important;text-indent: 12px;} .p235{text-align: left;margin-top: 0px;margin-bottom: 0px !important;text-indent: 0.49px;} .p236{text-align: left;margin-top: 15px;margin-bottom: 0px !important;} .p237{text-align: left;padding-right: 0px;margin-top: 18px;margin-bottom: 0px !important;text-indent: 11px;} .p238{text-align: left;padding-left: 0px;margin-top: 3px;margin-bottom: 0px !important;} .p239{text-align: left;margin-top: 12px;margin-bottom: 0px !important;text-indent: 12px;} .p240{text-align: left;margin-top: 0px;margin-bottom: 0px !important;text-indent: 11px;} .p241{text-align: left;padding-right: 105px;margin-top: 0px;margin-bottom: 0px !important;} .p242{text-align: left;padding-right: 105px;margin-top: 3px;margin-bottom: 0px !important;text-indent: 11px;} .p243{text-align: left;padding-right: 0px;margin-top: 31px;margin-bottom: 0px !important;text-indent: 11px;} .p244{text-align: left;padding-right: 0px;margin-top: 21px;margin-bottom: 0px !important;text-indent: 11px;} .p245{text-align: left;padding-right: 168px;margin-top: 16px;margin-bottom: 0px !important;} .p246{text-align: left;padding-right: 168px;margin-top: 11px;margin-bottom: 0px !important;text-indent: 11px;} .p247{text-align: left;padding-right: 147px;margin-top: 7px;margin-bottom: 0px !important;text-indent: 11px;} .p248{text-align: left;padding-left: 0px;margin-top: 3px;margin-bottom: 0px !important;} .p249{text-align: left;padding-left: 0px;margin-top: 13px;margin-bottom: 0px !important;} .p250{text-align: left;padding-right: 189px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 11px;} .p251{text-align: left;padding-right: 189px;margin-top: 2px;margin-bottom: 0px !important;text-indent: 12px;} .p252{text-align: left;padding-right: 189px;margin-top: 17px;margin-bottom: 0px !important;text-indent: 12px;} .p253{text-align: left;padding-right: 189px;margin-top: 0px;margin-bottom: 0px !important;} .p254{text-align: left;padding-right: 105px;margin-top: 0px;margin-bottom: 0px !important;} .p255{text-align: left;margin-top: 11px;margin-bottom: 0px !important;} .p256{text-align: left;padding-right: 105px;margin-top: 2px;margin-bottom: 0px !important;text-indent: 11px;} .p257{text-align: left;padding-right: 105px;margin-top: 33px;margin-bottom: 0px !important;text-indent: 11px;} .p258{text-align: right;padding-right: 147px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p259{text-align: right;padding-right: 42px;margin-top: 0px;margin-bottom: 0px !important;} .p260{text-align: left;padding-left: 520px;margin-top: 628px;margin-bottom: 0px !important;} .p261{text-align: left;padding-right: 168px;margin-top: 8px;margin-bottom: 0px !important;} .p262{text-align: left;padding-left: 0px;margin-top: 2px;margin-bottom: 0px !important;} .p263{text-align: left;padding-left: 0px;padding-right: 168px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 0.19px;} .p264{text-align: left;padding-left: 0px;padding-right: 168px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 0.19px;} .p265{text-align: left;margin-top: 24px;margin-bottom: 0px !important;} .p266{text-align: left;padding-right: 168px;margin-top: 10px;margin-bottom: 0px !important;} .p267{text-align: left;padding-left: 0px;margin-top: 0px;margin-bottom: 0px !important;white-space: nowrap;} .p268{text-align: left;margin-top: 27px;margin-bottom: 0px !important;} .p269{text-align: left;padding-right: 189px;margin-top: 11px;margin-bottom: 0px !important;} .p270{text-align: left;margin-top: 25px;margin-bottom: 0px !important;} .p271{text-align: left;padding-right: 189px;margin-top: 12px;margin-bottom: 0px !important;} .p272{text-align: left;padding-left: 460px;margin-top: 11px;margin-bottom: 0px !important;} .p273{text-align: left;margin-top: 29px;margin-bottom: 0px !important;} .p274{text-align: left;padding-right: 168px;margin-top: 3px;margin-bottom: 0px !important;text-indent: 11px;} .p275{text-align: left;padding-right: 168px;margin-top: 2px;margin-bottom: 0px !important;text-indent: 11px;} .p276{text-align: left;padding-right: 168px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 11px;} .p277{text-align: left;margin-top: 36px;margin-bottom: 0px !important;} .p278{text-align: left;padding-left: 460px;margin-top: 0px;margin-bottom: 0px !important;} .p279{text-align: left;padding-right: 21px;margin-top: 0px;margin-bottom: 0px !important;} .p280{text-align: left;padding-right: 21px;margin-top: 5px;margin-bottom: 0px !important;text-indent: 11px;} .p281{text-align: left;margin-top: 33px;margin-bottom: 0px !important;} .p282{text-align: left;padding-right: 21px;margin-top: 8px;margin-bottom: 0px !important;} .p283{text-align: left;padding-right: 21px;margin-top: 3px;margin-bottom: 0px !important;text-indent: 11px;} .p284{text-align: left;padding-right: 21px;margin-top: 2px;margin-bottom: 0px !important;text-indent: 11px;} .p285{text-align: left;padding-right: 21px;margin-top: 2px;margin-bottom: 0px !important;text-indent: 11px;} .p286{text-align: left;margin-top: 3px;margin-bottom: 0px !important;} .p287{text-align: left;margin-top: 5px;margin-bottom: 0px !important;text-indent: 11px;} .p288{text-align: left;padding-left: 0px;margin-top: 753px;margin-bottom: 0px !important;} .p289{text-align: left;padding-right: 21px;margin-top: 4px;margin-bottom: 0px !important;text-indent: 11px;} .p290{text-align: left;padding-right: 21px;margin-top: 1px;margin-bottom: 0px !important;text-indent: 11px;} .p291{text-align: left;padding-right: 21px;margin-top: 17px;margin-bottom: 0px !important;text-indent: 11px;} .p292{text-align: left;padding-right: 168px;margin-top: 0px;margin-bottom: 0px !important;} .p293{text-align: left;margin-top: 28px;margin-bottom: 0px !important;} .p294{text-align: left;padding-right: 168px;margin-top: 9px;margin-bottom: 0px !important;} .p295{text-align: left;padding-right: 168px;margin-top: 1px;margin-bottom: 0px !important;} .p296{text-align: left;padding-right: 168px;margin-top: 1px;margin-bottom: 0px !important;text-indent: 11px;} .p297{text-align: left;padding-right: 168px;margin-top: 9px;margin-bottom: 0px !important;} .p298{text-align: left;padding-right: 21px;margin-top: 0px;margin-bottom: 0px !important;} .p299{text-align: left;padding-right: 21px;margin-top: 9px;margin-bottom: 0px !important;text-indent: 11px;} .p300{text-align: left;padding-right: 21px;margin-top: 8px;margin-bottom: 0px !important;} .p301{text-align: left;padding-left: 0px;padding-right: 168px;margin-top: 5px;margin-bottom: 0px !important;} .p302{text-align: left;padding-left: 0px;margin-top: 29px;margin-bottom: 0px !important;} .p303{text-align: left;padding-left: 0px;padding-right: 168px;margin-top: 8px;margin-bottom: 0px !important;} .p304{text-align: left;padding-left: 0px;padding-right: 168px;margin-top: 20px;margin-bottom: 0px !important;text-indent: 11px;} .p305{text-align: left;padding-left: 0px;margin-top: 34px;margin-bottom: 0px !important;} .p306{text-align: left;padding-left: 0px;padding-right: 168px;margin-top: 9px;margin-bottom: 0px !important;} .p307{text-align: right;padding-right: 42px;margin-top: 43px;margin-bottom: 0px !important;} .p308{text-align: left;padding-left: 0px;padding-right: 42px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 0.61px;} .p309{text-align: left;padding-right: 21px;margin-top: 9px;margin-bottom: 0px !important;} .p310{text-align: left;padding-right: 21px;margin-top: 14px;margin-bottom: 0px !important;text-indent: 11px;} .p311{text-align: left;padding-right: 21px;margin-top: 11px;margin-bottom: 0px !important;} .p312{text-align: left;margin-top: 26px;margin-bottom: 0px !important;} .p313{text-align: left;margin-top: 12px;margin-bottom: 0px !important;} .p314{text-align: left;padding-right: 168px;margin-top: 4px;margin-bottom: 0px !important;} .p315{text-align: left;padding-right: 168px;margin-top: 17px;margin-bottom: 0px !important;text-indent: 11px;} .p316{text-align: left;margin-top: 35px;margin-bottom: 0px !important;} .p317{text-align: left;padding-left: 0px;padding-right: 189px;margin-top: 37px;margin-bottom: 0px !important;text-indent: 0.59px;} .p318{text-align: left;padding-left: 0px;padding-right: 189px;margin-top: 11px;margin-bottom: 0px !important;} .p319{text-align: left;padding-left: 0px;padding-right: 189px;margin-top: 12px;margin-bottom: 0px !important;text-indent: 11px;} .p320{text-align: left;padding-left: 0px;padding-right: 189px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 11px;} .p321{text-align: left;padding-left: 0px;margin-top: 27px;margin-bottom: 0px !important;} .p322{text-align: left;padding-left: 0px;padding-right: 189px;margin-top: 10px;margin-bottom: 0px !important;} .p323{text-align: left;padding-left: 0px;padding-right: 189px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 11px;} .p324{text-align: left;padding-left: 480px;margin-top: 8px;margin-bottom: 0px !important;} .p325{text-align: left;padding-right: 168px;margin-top: 4px;margin-bottom: 0px !important;text-indent: 11px;} .p326{text-align: left;padding-left: 0px;margin-top: 14px;margin-bottom: 0px !important;} .p327{text-align: left;margin-top: 32px;margin-bottom: 0px !important;} .p328{text-align: left;padding-left: 460px;margin-top: 13px;margin-bottom: 0px !important;} .p329{text-align: left;padding-right: 21px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 15px;} .p330{text-align: left;margin-top: 38px;margin-bottom: 0px !important;} .p331{text-align: left;padding-right: 21px;margin-top: 9px;margin-bottom: 0px !important;} .p332{text-align: left;padding-right: 21px;margin-top: 4px;margin-bottom: 0px !important;text-indent: 11px;} .p333{text-align: left;padding-right: 168px;margin-top: 1px;margin-bottom: 0px !important;} .p334{text-align: left;padding-right: 168px;margin-top: 0px;margin-bottom: 0px !important;text-indent: 11px;} .p335{text-align: left;margin-top: 9px;margin-bottom: 0px !important;} .p336{text-align: left;padding-left: 0px;padding-right: 189px;margin-top: 46px;margin-bottom: 0px !important;text-indent: 0.60px;} .p337{text-align: left;padding-right: 147px;margin-top: 9px;margin-bottom: 0px !important;} .p338{text-align: left;padding-left: 460px;margin-top: 12px;margin-bottom: 0px !important;} .p339{text-align: left;padding-right: 0px;margin-top: 16px;margin-bottom: 0px !important;} .p340{text-align: left;margin-top: 13px;margin-bottom: 0px !important;} .p341{text-align: left;padding-right: 0px;margin-top: 61px;margin-bottom: 0px !important;} .td0{padding: 0px;margin: 0px;width: 397px;vertical-align: bottom;} .td1{padding: 0px;margin: 0px;width: 129px;vertical-align: bottom;} .td2{border-bottom: #000000 1px solid;padding: 0px;margin: 0px;width: 397px;vertical-align: bottom;} .td3{border-bottom: #000000 1px solid;padding: 0px;margin: 0px;width: 129px;vertical-align: bottom;} .td4{padding: 0px;margin: 0px;width: 7px;vertical-align: bottom;} .td5{padding: 0px;margin: 0px;width: 396px;vertical-align: bottom;} .td6{padding: 0px;margin: 0px;width: 64px;vertical-align: bottom;} .td7{padding: 0px;margin: 0px;width: 332px;vertical-align: bottom;} .td8{padding: 0px;margin: 0px;width: 317px;vertical-align: bottom;} .td9{padding: 0px;margin: 0px;width: 14px;vertical-align: bottom;} .td10{padding: 0px;margin: 0px;width: 45px;vertical-align: bottom;} .td11{padding: 0px;margin: 0px;width: 82px;vertical-align: bottom;} .td12{padding: 0px;margin: 0px;width: 268px;vertical-align: bottom;} .td13{padding: 0px;margin: 0px;width: 351px;vertical-align: bottom;} .td14{padding: 0px;margin: 0px;width: 77px;vertical-align: bottom;} .td15{padding: 0px;margin: 0px;width: 274px;vertical-align: bottom;} .td16{padding: 0px;margin: 0px;width: 122px;vertical-align: bottom;} .td17{padding: 0px;margin: 0px;width: 273px;vertical-align: bottom;} .td18{padding: 0px;margin: 0px;width: 15px;vertical-align: bottom;} .td19{padding: 0px;margin: 0px;width: 395px;vertical-align: bottom;} .td20{padding: 0px;margin: 0px;width: 36px;vertical-align: bottom;} .td21{padding: 0px;margin: 0px;width: 389px;vertical-align: bottom;} .td22{padding: 0px;margin: 0px;width: 103px;vertical-align: bottom;} .td23{padding: 0px;margin: 0px;width: 214px;vertical-align: bottom;} .td24{padding: 0px;margin: 0px;width: 199px;vertical-align: bottom;} .td25{padding: 0px;margin: 0px;width: 19px;vertical-align: bottom;} .td26{padding: 0px;margin: 0px;width: 93px;vertical-align: bottom;} .td27{padding: 0px;margin: 0px;width: 24px;vertical-align: bottom;} .td28{padding: 0px;margin: 0px;width: 76px;vertical-align: bottom;} .td29{padding: 0px;margin: 0px;width: 60px;vertical-align: bottom;} .td30{padding: 0px;margin: 0px;width: 34px;vertical-align: bottom;} .td31{padding: 0px;margin: 0px;width: 43px;vertical-align: bottom;} .td32{padding: 0px;margin: 0px;width: 138px;vertical-align: bottom;} .td33{padding: 0px;margin: 0px;width: 18px;vertical-align: bottom;} .td34{padding: 0px;margin: 0px;width: 30px;vertical-align: bottom;} .td35{padding: 0px;margin: 0px;width: 12px;vertical-align: bottom;} .td36{padding: 0px;margin: 0px;width: 47px;vertical-align: bottom;} .td37{padding: 0px;margin: 0px;width: 13px;vertical-align: bottom;} .td38{padding: 0px;margin: 0px;width: 113px;vertical-align: bottom;} .td39{padding: 0px;margin: 0px;width: 100px;vertical-align: bottom;} .td40{padding: 0px;margin: 0px;width: 61px;vertical-align: bottom;} .td41{padding: 0px;margin: 0px;width: 49px;vertical-align: bottom;} .td42{padding: 0px;margin: 0px;width: 73px;vertical-align: bottom;} .td43{padding: 0px;margin: 0px;width: 117px;vertical-align: bottom;} .td44{padding: 0px;margin: 0px;width: 137px;vertical-align: bottom;} .td45{padding: 0px;margin: 0px;width: 95px;vertical-align: bottom;} .td46{padding: 0px;margin: 0px;width: 90px;vertical-align: bottom;} .td47{padding: 0px;margin: 0px;width: 50px;vertical-align: bottom;} .td48{padding: 0px;margin: 0px;width: 48px;vertical-align: bottom;} .td49{padding: 0px;margin: 0px;width: 39px;vertical-align: bottom;} .td50{padding: 0px;margin: 0px;width: 57px;vertical-align: bottom;} .td51{padding: 0px;margin: 0px;width: 27px;vertical-align: bottom;} .td52{padding: 0px;margin: 0px;width: 21px;vertical-align: bottom;} .td53{padding: 0px;margin: 0px;width: 9px;vertical-align: bottom;} .td54{padding: 0px;margin: 0px;width: 143px;vertical-align: bottom;} .td55{padding: 0px;margin: 0px;width: 75px;vertical-align: bottom;} .td56{padding: 0px;margin: 0px;width: 85px;vertical-align: bottom;} .td57{padding: 0px;margin: 0px;width: 316px;vertical-align: bottom;} .td58{padding: 0px;margin: 0px;width: 88px;vertical-align: bottom;} .td59{padding: 0px;margin: 0px;width: 126px;vertical-align: bottom;} .td60{padding: 0px;margin: 0px;width: 135px;vertical-align: bottom;} .td61{padding: 0px;margin: 0px;width: 171px;vertical-align: bottom;} .td62{padding: 0px;margin: 0px;width: 194px;vertical-align: bottom;} .td63{padding: 0px;margin: 0px;width: 44px;vertical-align: bottom;} .td64{padding: 0px;margin: 0px;width: 186px;vertical-align: bottom;} .td65{padding: 0px;margin: 0px;width: 121px;vertical-align: bottom;} .td66{padding: 0px;margin: 0px;width: 23px;vertical-align: bottom;} .td67{padding: 0px;margin: 0px;width: 98px;vertical-align: bottom;} .td68{padding: 0px;margin: 0px;width: 71px;vertical-align: bottom;} .td69{padding: 0px;margin: 0px;width: 180px;vertical-align: bottom;} .td70{padding: 0px;margin: 0px;width: 33px;vertical-align: bottom;} .td71{padding: 0px;margin: 0px;width: 69px;vertical-align: bottom;} .td72{padding: 0px;margin: 0px;width: 70px;vertical-align: bottom;} .td73{padding: 0px;margin: 0px;width: 40px;vertical-align: bottom;} .td74{padding: 0px;margin: 0px;width: 32px;vertical-align: bottom;} .td75{padding: 0px;margin: 0px;width: 54px;vertical-align: bottom;} .td76{padding: 0px;margin: 0px;width: 25px;vertical-align: bottom;} .td77{padding: 0px;margin: 0px;width: 8px;vertical-align: bottom;} .td78{padding: 0px;margin: 0px;width: 106px;vertical-align: bottom;} .td79{padding: 0px;margin: 0px;width: 29px;vertical-align: bottom;} .td80{padding: 0px;margin: 0px;width: 119px;vertical-align: bottom;} .td81{padding: 0px;margin: 0px;width: 166px;vertical-align: bottom;} .td82{padding: 0px;margin: 0px;width: 79px;vertical-align: bottom;} .td83{padding: 0px;margin: 0px;width: 26px;vertical-align: bottom;} .td84{padding: 0px;margin: 0px;width: 111px;vertical-align: bottom;} .td85{padding: 0px;margin: 0px;width: 174px;vertical-align: bottom;} .td86{padding: 0px;margin: 0px;width: 22px;vertical-align: bottom;} .td87{padding: 0px;margin: 0px;width: 28px;vertical-align: bottom;} .td88{padding: 0px;margin: 0px;width: 102px;vertical-align: bottom;} .td89{padding: 0px;margin: 0px;width: 97px;vertical-align: bottom;} .td90{padding: 0px;margin: 0px;width: 42px;vertical-align: bottom;} .td91{padding: 0px;margin: 0px;width: 94px;vertical-align: bottom;} .td92{padding: 0px;margin: 0px;width: 150px;vertical-align: bottom;} .td93{padding: 0px;margin: 0px;width: 68px;vertical-align: bottom;} .td94{padding: 0px;margin: 0px;width: 185px;vertical-align: bottom;} .td95{padding: 0px;margin: 0px;width: 92px;vertical-align: bottom;} .td96{padding: 0px;margin: 0px;width: 5px;vertical-align: bottom;} .td97{padding: 0px;margin: 0px;width: 87px;vertical-align: bottom;} .td98{padding: 0px;margin: 0px;width: 35px;vertical-align: bottom;} .td99{padding: 0px;margin: 0px;width: 163px;vertical-align: bottom;} .td100{padding: 0px;margin: 0px;width: 58px;vertical-align: bottom;} .td101{padding: 0px;margin: 0px;width: 53px;vertical-align: bottom;} .td102{padding: 0px;margin: 0px;width: 115px;vertical-align: bottom;} .td103{padding: 0px;margin: 0px;width: 120px;vertical-align: bottom;} .td104{padding: 0px;margin: 0px;width: 116px;vertical-align: bottom;} .td105{padding: 0px;margin: 0px;width: 52px;vertical-align: bottom;} .td106{padding: 0px;margin: 0px;width: 66px;vertical-align: bottom;} .td107{padding: 0px;margin: 0px;width: 78px;vertical-align: bottom;} .td108{padding: 0px;margin: 0px;width: 142px;vertical-align: bottom;} .td109{padding: 0px;margin: 0px;width: 56px;vertical-align: bottom;} .td110{padding: 0px;margin: 0px;width: 109px;vertical-align: bottom;} .td111{padding: 0px;margin: 0px;width: 72px;vertical-align: bottom;} .td112{padding: 0px;margin: 0px;width: 63px;vertical-align: bottom;} .td113{padding: 0px;margin: 0px;width: 89px;vertical-align: bottom;} .td114{padding: 0px;margin: 0px;width: 80px;vertical-align: bottom;} .td115{padding: 0px;margin: 0px;width: 31px;vertical-align: bottom;} .td116{padding: 0px;margin: 0px;width: 46px;vertical-align: bottom;} .td117{padding: 0px;margin: 0px;width: 99px;vertical-align: bottom;} .td118{padding: 0px;margin: 0px;width: 110px;vertical-align: bottom;} .td119{padding: 0px;margin: 0px;width: 16px;vertical-align: bottom;} .td120{padding: 0px;margin: 0px;width: 124px;vertical-align: bottom;} .td121{padding: 0px;margin: 0px;width: 249px;vertical-align: bottom;} .td122{padding: 0px;margin: 0px;width: 212px;vertical-align: bottom;} .td123{padding: 0px;margin: 0px;width: 132px;vertical-align: bottom;} .td124{padding: 0px;margin: 0px;width: 11px;vertical-align: bottom;} .td125{padding: 0px;margin: 0px;width: 136px;vertical-align: bottom;} .td126{padding: 0px;margin: 0px;width: 114px;vertical-align: bottom;} .td127{padding: 0px;margin: 0px;width: 131px;vertical-align: bottom;} .td128{padding: 0px;margin: 0px;width: 197px;vertical-align: bottom;} .td129{padding: 0px;margin: 0px;width: 151px;vertical-align: bottom;} .td130{padding: 0px;margin: 0px;width: 59px;vertical-align: bottom;} .td131{padding: 0px;margin: 0px;width: 96px;vertical-align: bottom;} .td132{padding: 0px;margin: 0px;width: 10px;vertical-align: bottom;} .td133{padding: 0px;margin: 0px;width: 101px;vertical-align: bottom;} .td134{padding: 0px;margin: 0px;width: 168px;vertical-align: bottom;} .td135{padding: 0px;margin: 0px;width: 55px;vertical-align: bottom;} .td136{padding: 0px;margin: 0px;width: 65px;vertical-align: bottom;} .td137{padding: 0px;margin: 0px;width: 107px;vertical-align: bottom;} .td138{padding: 0px;margin: 0px;width: 202px;vertical-align: bottom;} .td139{padding: 0px;margin: 0px;width: 105px;vertical-align: bottom;} .td140{padding: 0px;margin: 0px;width: 173px;vertical-align: bottom;} .td141{padding: 0px;margin: 0px;width: 108px;vertical-align: bottom;} .td142{padding: 0px;margin: 0px;width: 112px;vertical-align: bottom;} .td143{padding: 0px;margin: 0px;width: 170px;vertical-align: bottom;} .td144{padding: 0px;margin: 0px;width: 179px;vertical-align: bottom;} .td145{padding: 0px;margin: 0px;width: 51px;vertical-align: bottom;} .td146{padding: 0px;margin: 0px;width: 67px;vertical-align: bottom;} .td147{padding: 0px;margin: 0px;width: 183px;vertical-align: bottom;} .td148{padding: 0px;margin: 0px;width: 37px;vertical-align: bottom;} .td149{padding: 0px;margin: 0px;width: 38px;vertical-align: bottom;} .td150{padding: 0px;margin: 0px;width: 154px;vertical-align: bottom;} .td151{padding: 0px;margin: 0px;width: 84px;vertical-align: bottom;} .td152{padding: 0px;margin: 0px;width: 118px;vertical-align: bottom;} .td153{padding: 0px;margin: 0px;width: 133px;vertical-align: bottom;} .td154{padding: 0px;margin: 0px;width: 17px;vertical-align: bottom;} .td155{padding: 0px;margin: 0px;width: 74px;vertical-align: bottom;} .td156{padding: 0px;margin: 0px;width: 205px;vertical-align: bottom;} .td157{padding: 0px;margin: 0px;width: 148px;vertical-align: bottom;} .td158{padding: 0px;margin: 0px;width: 91px;vertical-align: bottom;} .td159{padding: 0px;margin: 0px;width: 175px;vertical-align: bottom;} .td160{padding: 0px;margin: 0px;width: 149px;vertical-align: bottom;} .td161{padding: 0px;margin: 0px;width: 324px;vertical-align: bottom;} .td162{padding: 0px;margin: 0px;width: 227px;vertical-align: bottom;} .td163{padding: 0px;margin: 0px;width: 191px;vertical-align: bottom;} .td164{padding: 0px;margin: 0px;width: 86px;vertical-align: bottom;} .td165{padding: 0px;margin: 0px;width: 81px;vertical-align: bottom;} .td166{padding: 0px;margin: 0px;width: 134px;vertical-align: bottom;} .td167{padding: 0px;margin: 0px;width: 238px;vertical-align: bottom;} .td168{padding: 0px;margin: 0px;width: 488px;vertical-align: bottom;} .td169{padding: 0px;margin: 0px;width: 147px;vertical-align: bottom;} .td170{padding: 0px;margin: 0px;width: 198px;vertical-align: bottom;} .td171{padding: 0px;margin: 0px;width: 176px;vertical-align: bottom;} .td172{padding: 0px;margin: 0px;width: 6px;vertical-align: bottom;} .td173{padding: 0px;margin: 0px;width: 145px;vertical-align: bottom;} .td174{padding: 0px;margin: 0px;width: 160px;vertical-align: bottom;} .td175{padding: 0px;margin: 0px;width: 217px;vertical-align: bottom;} .td176{padding: 0px;margin: 0px;width: 141px;vertical-align: bottom;} .td177{padding: 0px;margin: 0px;width: 215px;vertical-align: bottom;} .td178{padding: 0px;margin: 0px;width: 403px;vertical-align: bottom;} .td179{border-bottom: #000000 1px solid;padding: 0px;margin: 0px;width: 413px;vertical-align: bottom;} .td180{border-left: #000000 1px solid;border-right: #000000 1px solid;padding: 0px;margin: 0px;width: 411px;vertical-align: bottom;} .td181{border-left: #000000 1px solid;border-right: #000000 1px solid;border-bottom: #000000 1px solid;padding: 0px;margin: 0px;width: 411px;vertical-align: bottom;} .td182{padding: 0px;margin: 0px;width: 413px;vertical-align: bottom;} .td183{padding: 0px;margin: 0px;width: 446px;vertical-align: bottom;} .td184{padding: 0px;margin: 0px;width: 380px;vertical-align: bottom;} .td185{padding: 0px;margin: 0px;width: 418px;vertical-align: bottom;} .td186{padding: 0px;margin: 0px;width: 465px;vertical-align: bottom;} .td187{padding: 0px;margin: 0px;width: 408px;vertical-align: bottom;} .tr0{heightzzz: 27px;} .tr1{heightzzz: 21px;} .tr2{heightzzz: 23px;} .tr3{heightzzz: 19px;} .tr4{heightzzz: 16px;} .tr5{heightzzz: 18px;} .tr6{heightzzz: 20px;} .tr7{heightzzz: 15px;} .tr8{heightzzz: 17px;} .tr9{heightzzz: 22px;} .tr10{heightzzz: 25px;} .tr11{heightzzz: 30px;} .tr12{heightzzz: 29px;} .tr13{heightzzz: 37px;} .tr14{heightzzz: 14px;} .tr15{heightzzz: 31px;} .tr16{heightzzz: 28px;} .tr17{heightzzz: 61px;} .tr18{heightzzz: 24px;} .tr19{heightzzz: 10px;} .tr20{heightzzz: 11px;} .tr21{heightzzz: 47px;} .t0{width: 552px;margin-leftZ: 67px;margin-top: 7px;f:18px 'Verdana' !important;} .t1{width: 431px;margin-top: 16px;f:13px 'Verdana' !important;} .t2{width: 347px;margin-leftZ: 76px;f:13px 'Verdana' !important;} .t3{width: 431px;f:13px 'Verdana' !important;} .t4{width: 555px;margin-leftZ: 68px;f:18px 'Verdana' !important;} .t5{width: 433px;margin-top: 11px;f:13px 'Verdana' !important;} .t6{width: 555px;f:13px 'Verdana' !important;} .t7{width: 433px;f:13px 'Verdana' !important;} .t8{width: 280px;f:bold 13px 'Verdana' !important;} .t9{width: 331px;f:13px 'Verdana' !important;} .t10{width: 287px;f:italic 13px 'Verdana' !important;} .t11{width: 576px;f:13px 'Verdana' !important;} .t12{width: 283px;f:italic 13px 'Verdana' !important;} .t13{width: 314px;margin-leftZ: 68px;margin-top: 1px;f:italic 13px 'Verdana' !important;} .t14{width: 431px;margin-leftZ: 68px;f:13px 'Verdana' !important;} .t15{width: 431px;margin-top: 29px;f:13px 'Verdana' !important;} .t16{width: 543px;margin-leftZ: 11px;margin-top: 16px;f:13px 'Verdana' !important;} .t17{width: 310px;f:bold 13px 'Verdana' !important;} .t18{width: 331px;margin-top: 3px;f:13px 'Verdana' !important;} .t19{width: 431px;margin-leftZ: 49px;f:13px 'Verdana' !important;} .t20{width: 555px;margin-leftZ: 68px;f:15px 'Verdana' !important;} .t21{width: 432px;f:13px 'Verdana' !important;} .t22{width: 331px;margin-top: 1px;f:13px 'Verdana' !important;} .t23{width: 312px;f:bold 13px 'Verdana' !important;} .t24{width: 372px;f:bold 13px 'Verdana' !important;} .t25{width: 331px;margin-top: 2px;f:13px 'Verdana' !important;} .t26{width: 291px;f:bold 13px 'Verdana' !important;} .t27{width: 431px;f:italic 13px 'Verdana' !important;} .t28{width: 287px;f:bold 13px 'Verdana' !important;} .t29{width: 331px;margin-top: 9px;f:13px 'Verdana' !important;} .t30{width: 555px;f:18px 'Verdana' !important;} .t31{width: 555px;margin-top: 38px;f:13px 'Verdana' !important;} .t32{width: 555px;margin-leftZ: 68px;f:bold 13px 'Verdana' !important;} .t33{width: 555px;f:bold 13px 'Verdana' !important;} .t34{width: 555px;margin-top: 31px;f:13px 'Verdana' !important;} .t35{width: 576px;margin-leftZ: 8px;f:13px 'Verdana' !important;} </STYLE> <DIV id="page_1"> <DIV id="p1dimg1"> <INGENBILD zsrc="GW032221x1.jpg/" id="p1img1"> </DIV> <DIV class="dclr"></DIV> <P class="p0 ft0">Regeringens proposition 2008/09:222</P> <TABLE cellpadding=0 cellspacing=0 class="t0"> <TR> <TD class="tr0 td0"><SPAN class="p1 ft1">Informationsutbytesavtal och partiella skatteavtal</SPAN> </TD> <TD class="tr0 td1"><SPAN class="p2 ft1">Prop.</SPAN> </TD> </TR> <TR> <TD class="tr1 td2"><SPAN class="p1 ft1">med Bermuda</SPAN> </TD> <TD class="tr1 td3"><SPAN class="p2 ft1">2008/09:222</SPAN> </TD> </TR> </TABLE> <P class="p3 ft2">Regeringen överlämnar denna proposition till riksdagen.</P> <P class="p4 ft2">Stockholm den 11 juni 2009</P> <P class="p5 ft3">Fredrik Reinfeldt</P> <P class="p6 ft5">Sten Tolgfors <SPAN class="ft4">(Finansdepartementet)</SPAN></P> <P class="p7 ft1">Propositionens huvudsakliga innehåll</P> <P class="p8 ft6">I propositionen föreslås att riksdagen godkänner avtal mellan Sverige och Bermuda om</P> <P class="p9 ft2"><SPAN class="ft7">-</SPAN><SPAN class="ft8">utbyte av upplysningar avseende skatter,</SPAN></P> <P class="p10 ft2"><SPAN class="ft7">-</SPAN><SPAN class="ft8">förfarande för ömsesidig överenskommelse vid justering av inkomst mellan företag i intressegemenskap,</SPAN></P> <P class="p9 ft2"><SPAN class="ft9">-</SPAN><SPAN class="ft8">undvikande av dubbelbeskattning av fysiska personer.</SPAN></P> <P class="p11 ft2">Det föreslås även att riksdagen antar lagar om dessa avtal.</P> <P class="p12 ft2">Avtalet om utbyte av upplysningar avseende skatter utgör ett viktigt steg i regeringens strävan att bidra till en internationell finansiell ordning som grundas på transparens och effektivt informationsutbyte i skatteärenden. Avtalet ger möjlighet att utbyta upplysningar avseende skatter och möjlighet för representanter för myndigheter att närvara vid skatteutredning. Avtalet utgör därmed ett viktigt medel för en effektiv skattekontroll.</P> <P class="p13 ft2">Avtalet om förfarande för ömsesidig överenskommelse vid justering av inkomst mellan företag i intressegemenskap ger möjlighet till inkomstjustering när villkor som avviker från marknadsmässiga villkor har avtalats mellan företag i intressegemenskap.</P> <P class="p13 ft6">Avtalet för undvikande av dubbelbeskattning av fysiska personer rör beskattning av inkomst från enskild och offentlig tjänst, styrelsearvode, pension, inkomst för artister och sportutövare samt för studerande.</P> <P class="p11 ft2">Lagarna föreslås träda i kraft den dag regeringen bestämmer.</P> <P class="p14 ft2">1</P> </DIV> <DIV id="page_2"> <DIV> <DIV id="id_1"> <P class="p15 ft1">Innehållsförteckning</P> <TABLE cellpadding=0 cellspacing=0 class="t1"> <TR> <TD class="tr2 td4"><SPAN class="p16 ft2"><A href="#page_4">1</A></SPAN> </TD> <TD colspan=2 class="tr2 td5"><SPAN class="p2 ft2"><A href="#page_4">Förslag till riksdagsbeslut .................................................................</A></SPAN> </TD> <TD class="tr2 td4"><SPAN class="p16 ft2"><A href="#page_4">4</A></SPAN> </TD> </TR> <TR> <TD class="tr3 td4"><SPAN class="p16 ft2"><A href="#page_5">2</A></SPAN> </TD> <TD class="tr3 td6"><SPAN class="p2 ft2"><A href="#page_5">Lagtext</A></SPAN> </TD> <TD class="tr3 td7"><SPAN class="p17 ft2"><A href="#page_5">..............................................................................................</A></SPAN> </TD> <TD class="tr3 td4"><SPAN class="p16 ft2"><A href="#page_5">5</A></SPAN> </TD> </TR> <TR> <TD class="tr4 td4"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td6"><SPAN class="p2 ft2"><A href="#page_5">2.1</A></SPAN> </TD> <TD class="tr4 td7"><SPAN class="p19 ft2"><A href="#page_5">Förslag till lag om avtal mellan Sverige och Bermuda</A></SPAN> </TD> <TD class="tr4 td4"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td4"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td6"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td7"><SPAN class="p17 ft2"><A href="#page_5">om utbyte av upplysningar avseende skatter......................</A></SPAN> </TD> <TD class="tr4 td4"><SPAN class="p16 ft2"><A href="#page_5">5</A></SPAN> </TD> </TR> </TABLE> <P class="p20 ft2"><SPAN class="ft2">2.2</SPAN><A href="#page_24"><SPAN class="ft11">Förslag till lag om avtal mellan Sverige och Bermuda om förfarande för ömsesidig överenskommelse vid justering av inkomst mellan företag i intresse-</SPAN></A></P> <TABLE cellpadding=0 cellspacing=0 class="t2"> <TR> <TD class="tr4 td8"><SPAN class="p18 ft2"><A href="#page_24">gemenskap........................................................................</A></SPAN> </TD> <TD class="tr4 td9"><SPAN class="p16 ft2"><A href="#page_24">24</A></SPAN> </TD> </TR> </TABLE> <P class="p20 ft2"><SPAN class="ft2">2.3</SPAN><A href="#page_31"><SPAN class="ft11">Förslag till lag om avtal mellan Sverige och Bermuda för undvikande av dubbelbeskattning av fysiska</SPAN></A></P> <TABLE cellpadding=0 cellspacing=0 class="t3"> <TR> <TD class="tr5 td10"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr5 td11"><SPAN class="p21 ft12"><A href="#page_31">personer</A></SPAN> </TD> <TD class="tr5 td12"><SPAN class="p16 ft2"><A href="#page_31">............................................................................</A></SPAN> </TD> <TD class="tr5 td9"><SPAN class="p16 ft2"><A href="#page_31">31</A></SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr6 td5"><SPAN class="p16 ft2"><A href="#page_43">3 Ärendet och dess beredning............................................................</A></SPAN> </TD> <TD class="tr6 td9"><SPAN class="p16 ft2"><A href="#page_43">43</A></SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr1 td5"><SPAN class="p22 ft2"><A href="#page_43">4 Avtalet mellan Sverige och Bermuda om utbyte av</A></SPAN> </TD> <TD class="tr1 td9"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr4 td5"><SPAN class="p16 ft2"><A href="#page_43">upplysningar avseende skatter ........................................................</A></SPAN> </TD> <TD class="tr4 td9"><SPAN class="p16 ft2"><A href="#page_43">43</A></SPAN> </TD> </TR> <TR> <TD class="tr7 td10"><SPAN class="p16 ft2"><A href="#page_44">4.1</A></SPAN> </TD> <TD colspan=2 class="tr7 td13"><SPAN class="p16 ft2"><A href="#page_44">Lagförslaget .....................................................................</A></SPAN> </TD> <TD class="tr7 td9"><SPAN class="p16 ft2"><A href="#page_44">44</A></SPAN> </TD> </TR> <TR> <TD class="tr7 td10"><SPAN class="p16 ft2"><A href="#page_44">4.2</A></SPAN> </TD> <TD colspan=2 class="tr7 td13"><SPAN class="p16 ft2"><A href="#page_44">Informationsutbytesavtalets innehåll................................</A></SPAN> </TD> <TD class="tr7 td9"><SPAN class="p16 ft2"><A href="#page_44">44</A></SPAN> </TD> </TR> <TR> <TD class="tr4 td10"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td11"><SPAN class="p21 ft2"><A href="#page_45">4.2.1</A></SPAN> </TD> <TD class="tr4 td12"><SPAN class="p16 ft2"><A href="#page_45">Avtalets syfte och tillämpningsområde ...........</A></SPAN> </TD> <TD class="tr4 td9"><SPAN class="p16 ft2"><A href="#page_45">45</A></SPAN> </TD> </TR> <TR> <TD class="tr7 td10"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td11"><SPAN class="p21 ft2"><A href="#page_45">4.2.2</A></SPAN> </TD> <TD class="tr7 td12"><SPAN class="p16 ft2"><A href="#page_45">Definitioner .....................................................</A></SPAN> </TD> <TD class="tr7 td9"><SPAN class="p16 ft2"><A href="#page_45">45</A></SPAN> </TD> </TR> <TR> <TD class="tr7 td10"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td11"><SPAN class="p21 ft2"><A href="#page_46">4.2.3</A></SPAN> </TD> <TD class="tr7 td12"><SPAN class="p16 ft2"><A href="#page_46">Utbyte av upplysningar på begäran.................</A></SPAN> </TD> <TD class="tr7 td9"><SPAN class="p16 ft2"><A href="#page_46">46</A></SPAN> </TD> </TR> <TR> <TD class="tr4 td10"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td11"><SPAN class="p21 ft2"><A href="#page_48">4.2.4</A></SPAN> </TD> <TD class="tr4 td12"><SPAN class="p16 ft2"><A href="#page_48">Utomlands utförda skatteutredningar ..............</A></SPAN> </TD> <TD class="tr4 td9"><SPAN class="p16 ft2"><A href="#page_48">48</A></SPAN> </TD> </TR> <TR> <TD class="tr7 td10"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td11"><SPAN class="p21 ft2"><A href="#page_49">4.2.5</A></SPAN> </TD> <TD class="tr7 td12"><SPAN class="p16 ft2"><A href="#page_49">Möjlighet att avslå en begäran ........................</A></SPAN> </TD> <TD class="tr7 td9"><SPAN class="p16 ft2"><A href="#page_49">49</A></SPAN> </TD> </TR> <TR> <TD class="tr7 td10"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td11"><SPAN class="p21 ft2"><A href="#page_49">4.2.6</A></SPAN> </TD> <TD class="tr7 td12"><SPAN class="p16 ft2"><A href="#page_49">Sekretess..........................................................</A></SPAN> </TD> <TD class="tr7 td9"><SPAN class="p16 ft2"><A href="#page_49">49</A></SPAN> </TD> </TR> <TR> <TD class="tr4 td10"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td11"><SPAN class="p21 ft2"><A href="#page_50">4.2.7</A></SPAN> </TD> <TD class="tr4 td12"><SPAN class="p16 ft2"><A href="#page_50">Rättigheter.......................................................</A></SPAN> </TD> <TD class="tr4 td9"><SPAN class="p16 ft2"><A href="#page_50">50</A></SPAN> </TD> </TR> <TR> <TD class="tr7 td10"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td11"><SPAN class="p21 ft2"><A href="#page_51">4.2.8</A></SPAN> </TD> <TD class="tr7 td12"><SPAN class="p16 ft2"><A href="#page_51">Kostnader ........................................................</A></SPAN> </TD> <TD class="tr7 td9"><SPAN class="p16 ft2"><A href="#page_51">51</A></SPAN> </TD> </TR> <TR> <TD class="tr7 td10"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td11"><SPAN class="p21 ft2"><A href="#page_51">4.2.9</A></SPAN> </TD> <TD class="tr7 td12"><SPAN class="p16 ft2"><A href="#page_51">Inga riktade motåtgärder .................................</A></SPAN> </TD> <TD class="tr7 td9"><SPAN class="p16 ft2"><A href="#page_51">51</A></SPAN> </TD> </TR> <TR> <TD class="tr4 td10"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td11"><SPAN class="p21 ft2"><A href="#page_51">4.2.10</A></SPAN> </TD> <TD class="tr4 td12"><SPAN class="p23 ft2"><A href="#page_51">Förfarandet vid ömsesidig överens-</A></SPAN> </TD> <TD class="tr4 td9"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td10"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td11"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td12"><SPAN class="p16 ft2"><A href="#page_51">kommelse ........................................................</A></SPAN> </TD> <TD class="tr7 td9"><SPAN class="p16 ft2"><A href="#page_51">51</A></SPAN> </TD> </TR> <TR> <TD class="tr8 td10"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td11"><SPAN class="p21 ft2"><A href="#page_51">4.2.11</A></SPAN> </TD> <TD class="tr8 td12"><SPAN class="p16 ft2"><A href="#page_51">Slutbestämmelser ............................................</A></SPAN> </TD> <TD class="tr8 td9"><SPAN class="p16 ft2"><A href="#page_51">51</A></SPAN> </TD> </TR> </TABLE> <P class="p24 ft6"><SPAN class="ft2">5</SPAN><A href="#page_52"><SPAN class="ft13">Avtalet mellan Sverige och Bermuda om förfarande för ömsesidig överenskommelse vid justering av inkomst</SPAN></A></P> <TABLE cellpadding=0 cellspacing=0 class="t3"> <TR> <TD colspan=3 class="tr4 td5"><SPAN class="p25 ft2"><A href="#page_52">mellan företag i intressegemenskap................................................</A></SPAN> </TD> <TD class="tr4 td9"><SPAN class="p16 ft2"><A href="#page_52">52</A></SPAN> </TD> </TR> <TR> <TD class="tr7 td10"><SPAN class="p25 ft2"><A href="#page_52">5.1</A></SPAN> </TD> <TD colspan=2 class="tr7 td13"><SPAN class="p21 ft2"><A href="#page_52">Lagförslaget .....................................................................</A></SPAN> </TD> <TD class="tr7 td9"><SPAN class="p16 ft2"><A href="#page_52">52</A></SPAN> </TD> </TR> <TR> <TD class="tr4 td10"><SPAN class="p25 ft2"><A href="#page_52">5.2</A></SPAN> </TD> <TD colspan=2 class="tr4 td13"><SPAN class="p21 ft2"><A href="#page_52">Avtalets innehåll ..............................................................</A></SPAN> </TD> <TD class="tr4 td9"><SPAN class="p16 ft2"><A href="#page_52">52</A></SPAN> </TD> </TR> <TR> <TD class="tr7 td10"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td14"><SPAN class="p21 ft2"><A href="#page_52">5.2.1</A></SPAN> </TD> <TD class="tr7 td15"><SPAN class="p26 ft2"><A href="#page_52">Avtalets tillämpningsområde...........................</A></SPAN> </TD> <TD class="tr7 td9"><SPAN class="p16 ft2"><A href="#page_52">52</A></SPAN> </TD> </TR> <TR> <TD class="tr7 td10"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td14"><SPAN class="p21 ft2"><A href="#page_53">5.2.2</A></SPAN> </TD> <TD class="tr7 td15"><SPAN class="p26 ft2"><A href="#page_53">Definitioner m.m.............................................</A></SPAN> </TD> <TD class="tr7 td9"><SPAN class="p16 ft2"><A href="#page_53">53</A></SPAN> </TD> </TR> <TR> <TD class="tr4 td10"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td14"><SPAN class="p21 ft2"><A href="#page_53">5.2.3</A></SPAN> </TD> <TD class="tr4 td15"><SPAN class="p26 ft2"><A href="#page_53">Avtalets beskattningsregel...............................</A></SPAN> </TD> <TD class="tr4 td9"><SPAN class="p16 ft2"><A href="#page_53">53</A></SPAN> </TD> </TR> <TR> <TD class="tr7 td10"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td14"><SPAN class="p21 ft2"><A href="#page_53">5.2.4</A></SPAN> </TD> <TD class="tr7 td15"><SPAN class="p26 ft2"><A href="#page_53">Förfarandet vid ömsesidig överens-</A></SPAN> </TD> <TD class="tr7 td9"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td10"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td14"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td15"><SPAN class="p26 ft2"><A href="#page_53">kommelse ........................................................</A></SPAN> </TD> <TD class="tr7 td9"><SPAN class="p16 ft2"><A href="#page_53">53</A></SPAN> </TD> </TR> <TR> <TD class="tr5 td10"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr5 td14"><SPAN class="p21 ft2"><A href="#page_54">5.2.5</A></SPAN> </TD> <TD class="tr5 td15"><SPAN class="p26 ft2"><A href="#page_54">Slutbestämmelser ............................................</A></SPAN> </TD> <TD class="tr5 td9"><SPAN class="p16 ft2"><A href="#page_54">54</A></SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr6 td5"><SPAN class="p18 ft2"><A href="#page_54">6 Avtalet mellan Sverige och Bermuda för undvikande av</A></SPAN> </TD> <TD class="tr6 td9"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td5"><SPAN class="p25 ft2"><A href="#page_54">dubbelbeskattning av fysiska personer ...........................................</A></SPAN> </TD> <TD class="tr7 td9"><SPAN class="p16 ft2"><A href="#page_54">54</A></SPAN> </TD> </TR> <TR> <TD class="tr7 td10"><SPAN class="p25 ft2"><A href="#page_54">6.1</A></SPAN> </TD> <TD colspan=2 class="tr7 td13"><SPAN class="p21 ft2"><A href="#page_54">Lagförslaget .....................................................................</A></SPAN> </TD> <TD class="tr7 td9"><SPAN class="p16 ft2"><A href="#page_54">54</A></SPAN> </TD> </TR> <TR> <TD class="tr4 td10"><SPAN class="p25 ft2"><A href="#page_55">6.2</A></SPAN> </TD> <TD colspan=2 class="tr4 td13"><SPAN class="p21 ft2"><A href="#page_55">Avtalets innehåll ..............................................................</A></SPAN> </TD> <TD class="tr4 td9"><SPAN class="p16 ft2"><A href="#page_55">55</A></SPAN> </TD> </TR> <TR> <TD class="tr7 td10"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td14"><SPAN class="p21 ft2"><A href="#page_55">6.2.1</A></SPAN> </TD> <TD class="tr7 td15"><SPAN class="p26 ft2"><A href="#page_55">Avtalets tillämpningsområde...........................</A></SPAN> </TD> <TD class="tr7 td9"><SPAN class="p16 ft2"><A href="#page_55">55</A></SPAN> </TD> </TR> <TR> <TD class="tr7 td10"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td14"><SPAN class="p21 ft2"><A href="#page_55">6.2.2</A></SPAN> </TD> <TD class="tr7 td15"><SPAN class="p26 ft2"><A href="#page_55">Definitioner m.m.............................................</A></SPAN> </TD> <TD class="tr7 td9"><SPAN class="p16 ft2"><A href="#page_55">55</A></SPAN> </TD> </TR> <TR> <TD class="tr5 td10"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr5 td14"><SPAN class="p21 ft2"><A href="#page_56">6.2.3</A></SPAN> </TD> <TD class="tr5 td15"><SPAN class="p26 ft2"><A href="#page_56">Avtalets beskattningsregler .............................</A></SPAN> </TD> <TD class="tr5 td9"><SPAN class="p16 ft2"><A href="#page_56">56</A></SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_2"> <P class="p15 ft2">Prop. 2008/09:222</P> <P class="p27 ft2">2</P> </DIV> </DIV> </DIV> <DIV id="page_3"> <DIV> <DIV id="id_1"> <TABLE cellpadding=0 cellspacing=0 class="t3"> <TR> <TD class="tr1 td16"><SPAN class="p28 ft2"><A href="#page_57">6.2.4</A></SPAN> </TD> <TD class="tr1 td17"><SPAN class="p29 ft2"><A href="#page_57">Metoder för undanröjande av</A></SPAN> </TD> <TD class="tr1 td18"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td16"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td17"><SPAN class="p17 ft2"><A href="#page_57">dubbelbeskattning...........................................</A></SPAN> </TD> <TD class="tr7 td18"><SPAN class="p16 ft2"><A href="#page_57">57</A></SPAN> </TD> </TR> <TR> <TD class="tr7 td16"><SPAN class="p28 ft2"><A href="#page_57">6.2.5</A></SPAN> </TD> <TD class="tr7 td17"><SPAN class="p17 ft2"><A href="#page_57">Särskilda bestämmelser ..................................</A></SPAN> </TD> <TD class="tr7 td18"><SPAN class="p16 ft2"><A href="#page_57">57</A></SPAN> </TD> </TR> <TR> <TD class="tr5 td16"><SPAN class="p28 ft2"><A href="#page_57">6.2.6</A></SPAN> </TD> <TD class="tr5 td17"><SPAN class="p17 ft2"><A href="#page_57">Slutbestämmelser............................................</A></SPAN> </TD> <TD class="tr5 td18"><SPAN class="p16 ft2"><A href="#page_57">57</A></SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr6 td19"><SPAN class="p17 ft2"><A href="#page_57">7 Konsekvenser för de offentliga finanserna m.m. ...........................</A></SPAN> </TD> <TD class="tr6 td18"><SPAN class="p16 ft2"><A href="#page_57">57</A></SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr9 td19"><SPAN class="p30 ft2"><A href="#page_59">Utdrag ur protokoll vid regeringssammanträde den 11 juni 2009..........</A></SPAN> </TD> <TD class="tr9 td18"><SPAN class="p16 ft2"><A href="#page_59">59</A></SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_2"> <P class="p15 ft2">Prop. 2008/09:222</P> <P class="p31 ft2">3</P> </DIV> </DIV> </DIV> <DIV id="page_4"> <DIV> <DIV id="id_1"> <P class="p15 ft1">1 Förslag till riksdagsbeslut</P> <P class="p32 ft6">Regeringen föreslår att riksdagen <SPAN class="ft14">dels </SPAN>godkänner</P> <P class="p33 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft15">avtalet mellan Sverige och Bermuda (enligt bemyndigande från det Förenade Konungariket Storbritannien och Nordirlands regering) om utbyte av upplysningar avseende skatter (avsnitt 4),</SPAN></P> <P class="p34 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft15">avtalet mellan Sverige och Bermuda om förfarande för ömsesidig överenskommelse vid justering av inkomst mellan företag i intressegemenskap (avsnitt 5),</SPAN></P> <P class="p35 ft6"><SPAN class="ft2">3.</SPAN><SPAN class="ft16">avtalet mellan Sverige och Bermuda för undvikande av dubbelbeskattning av fysiska personer (avsnitt 6),</SPAN></P> <P class="p36 ft2"><SPAN class="ft3">dels </SPAN>antar regeringens förslag till</P> <P class="p37 ft2"><SPAN class="ft2">4.</SPAN><SPAN class="ft15">lag om avtal mellan Sverige och Bermuda om utbyte av upplysningar avseende skatter,</SPAN></P> <P class="p34 ft2"><SPAN class="ft2">5.</SPAN><SPAN class="ft15">lag om avtal mellan Sverige och Bermuda om förfarande för ömsesidig överenskommelse vid justering av inkomst mellan företag i intressegemenskap,</SPAN></P> <P class="p38 ft4"><SPAN class="ft2">6.</SPAN><SPAN class="ft17">lag om avtal mellan Sverige och Bermuda för undvikande av dubbelbeskattning av fysiska personer.</SPAN></P> </DIV> <DIV id="id_2"> <P class="p15 ft2">Prop. 2008/09:222</P> <P class="p27 ft2">4</P> </DIV> </DIV> </DIV> <DIV id="page_5"> <DIV id="p5dimg1"> <INGENBILD zsrc="GW032225x1.jpg/" id="p5img1"> </DIV> <TABLE cellpadding=0 cellspacing=0 class="t4"> <TR> <TD class="tr10 td20"><SPAN class="p39 ft1">2</SPAN> </TD> <TD class="tr10 td21"><SPAN class="p40 ft1">Lagtext</SPAN> </TD> <TD class="tr10 td22"><SPAN class="p18 ft2">Prop. 2008/09:222</SPAN> </TD> </TR> </TABLE> <P class="p41 ft2">Regeringen har följande förslag till lagtext.</P> <P class="p42 ft20"><SPAN class="ft18">2.1</SPAN><SPAN class="ft19">Förslag till lag om avtal mellan Sverige och Bermuda om utbyte av upplysningar avseende skatter</SPAN></P> <P class="p43 ft2">Härigenom föreskrivs följande.</P> <P class="p44 ft6">Det avtal om utbyte av upplysningar avseende skatter som Konungariket Sverige och Bermuda undertecknade den 16 april 2009 ska, tillsammans med det protokoll som är fogat till avtalet och som utgör en del av detta, gälla som lag här i landet. Avtalet är avfattat på engelska och framgår av <SPAN class="ft14">bilaga </SPAN>till denna lag.</P> <P class="p45 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft21">Denna lag träder i kraft den dag regeringen bestämmer.</SPAN></P> <P class="p46 ft6"><SPAN class="ft2">2.</SPAN><SPAN class="ft22">Denna lag ska tillämpas för beskattningsår som börjar den 1 januari året efter det år då lagen träder i kraft eller senare eller, om beskattningsår saknas, på skatt som tas ut den 1 januari året efter det år då lagen träder i kraft eller senare. I ärenden som utgör skattebrottsärenden enligt avtalet ska lagen emellertid tillämpas från och med ikraftträdandet, dock tidigast från och med den 1 januari 2010.</SPAN></P> <P class="p47 ft2">5</P> </DIV> <DIV id="page_6"> <DIV id="tx1"><SPAN class="ft2">_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _</SPAN></DIV> <DIV> <DIV id="id_1"> <P class="p48 ft5">Bilaga <SPAN class="ft4">(Översättning)</SPAN></P> <P class="p49 ft2">AGREEMENT BETWEEN THE AVTAL MELLAN KONUNGA- KINGDOM OF SWEDEN AND RIKET SVERIGE OCH BER- BERMUDA (AS AUTHORISED MUDA (ENLIGT BEMYNDI- BY THE GOVERNMENT OF GANDE FRÅN DET FÖRENADE THE UNITED KINGDOM OF KONUNGARIKET STORBRI- GREAT BRITAIN AND NOR- TANNIEN OCH NORDIRLANDS THERN IRELAND) ON THE REGERING) OM UTBYTE AV EXCHANGE OF INFORMA- UPPLYSNINGAR AVSEENDE TION WITH RESPECT TO SKATTER</P> <P class="p50 ft2">TAXES</P> <P class="p51 ft2">_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _</P> <TABLE cellpadding=0 cellspacing=0 class="t5"> <TR> <TD colspan=4 class="tr1 td23"><SPAN class="p52 ft2">The Government of Sweden and</SPAN> </TD> <TD colspan=7 class="tr1 td24"><SPAN class="p16 ft2">Sveriges regering och Bermudas</SPAN> </TD> </TR> <TR> <TD class="tr7 td25"><SPAN class="p18 ft2">the</SPAN> </TD> <TD class="tr7 td26"><SPAN class="p53 ft2">Government</SPAN> </TD> <TD class="tr7 td27"><SPAN class="p54 ft2">of</SPAN> </TD> <TD class="tr7 td28"><SPAN class="p52 ft2">Bermuda,</SPAN> </TD> <TD class="tr7 td29"><SPAN class="p18 ft2">regering,</SPAN> </TD> <TD colspan=2 class="tr7 td30"><SPAN class="p18 ft2">som</SPAN> </TD> <TD colspan=2 class="tr7 td31"><SPAN class="p18 ft2">önskar</SPAN> </TD> <TD colspan=2 class="tr7 td29"><SPAN class="p16 ft2">underlätta</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td23"><SPAN class="p18 ft2">desiring to facilitate the exchange</SPAN> </TD> <TD class="tr7 td29"><SPAN class="p18 ft2">utbytet av</SPAN> </TD> <TD colspan=6 class="tr7 td32"><SPAN class="p16 ft2">upplysningar avseende</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td23"><SPAN class="p18 ft2">of information with respect to</SPAN> </TD> <TD class="tr4 td29"><SPAN class="p18 ft2">skatter,</SPAN> </TD> <TD class="tr4 td18"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td33"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td34"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td38"><SPAN class="p18 ft2">taxes,</SPAN> </TD> <TD class="tr7 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td28"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td29"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td18"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td33"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td34"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td35"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td36"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr8 td23"><SPAN class="p55 ft2">have agreed as follows:</SPAN> </TD> <TD colspan=7 class="tr8 td24"><SPAN class="p17 ft2">har kommit överens om följande:</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr11 td38"><SPAN class="p18 ft23">Article 1</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td28"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td29"><SPAN class="p18 ft23">Artikel 1</SPAN> </TD> <TD class="tr11 td18"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td33"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td34"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td35"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td36"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr11 td23"><SPAN class="p18 ft3">Object and scope of the Agreement</SPAN> </TD> <TD colspan=7 class="tr11 td24"><SPAN class="p18 ft3">Avtalets syfte och tillämpnings-</SPAN> </TD> </TR> <TR> <TD class="tr8 td25"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td26"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td28"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td29"><SPAN class="p18 ft3">område</SPAN> </TD> <TD class="tr8 td18"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td33"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td34"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td35"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td36"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr12 td23"><SPAN class="p52 ft2">1. The competent authorities of</SPAN> </TD> <TD colspan=7 class="tr12 td24"><SPAN class="p16 ft2">1. Parternas behöriga myndig-</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td23"><SPAN class="p18 ft2">the Parties shall provide assistance</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p18 ft2">heter ska biträda varandra med</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td38"><SPAN class="p18 ft2">through exchange</SPAN> </TD> <TD colspan=2 class="tr7 td39"><SPAN class="p52 ft2">of information</SPAN> </TD> <TD colspan=2 class="tr7 td28"><SPAN class="p18 ft2">handräckning</SPAN> </TD> <TD colspan=3 class="tr7 td40"><SPAN class="p55 ft2">genom</SPAN> </TD> <TD class="tr7 td36"><SPAN class="p18 ft2">utbyte</SPAN> </TD> <TD class="tr7 td37"><SPAN class="p16 ft2">av</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td23"><SPAN class="p18 ft2">that is relevant to the admini-</SPAN> </TD> <TD colspan=7 class="tr4 td24"><SPAN class="p18 ft2">upplysningar som är relevanta vid</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td23"><SPAN class="p18 ft2">stration or enforcement of the</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p18 ft2">tillämpningen eller verkställigheten</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td23"><SPAN class="p18 ft2">domestic laws of the Parties</SPAN> </TD> <TD colspan=2 class="tr7 td28"><SPAN class="p18 ft2">av parternas</SPAN> </TD> <TD colspan=2 class="tr7 td41"><SPAN class="p56 ft2">interna</SPAN> </TD> <TD colspan=3 class="tr7 td42"><SPAN class="p16 ft2">lagstiftning</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td23"><SPAN class="p18 ft2">concerning taxes covered by this</SPAN> </TD> <TD colspan=7 class="tr4 td24"><SPAN class="p18 ft2">avseende skatter som omfattas av</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td23"><SPAN class="p18 ft2">Agreement. Such information shall</SPAN> </TD> <TD colspan=2 class="tr7 td28"><SPAN class="p18 ft2">detta avtal.</SPAN> </TD> <TD colspan=2 class="tr7 td41"><SPAN class="p18 ft2">Sådana</SPAN> </TD> <TD colspan=3 class="tr7 td42"><SPAN class="p16 ft12">upplysningar</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td23"><SPAN class="p18 ft2">include information that is relevant</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p18 ft2">ska inbegripa uppgifter som är</SPAN> </TD> </TR> <TR> <TD class="tr4 td25"><SPAN class="p18 ft2">to</SPAN> </TD> <TD colspan=2 class="tr4 td43"><SPAN class="p18 ft2">the determination,</SPAN> </TD> <TD class="tr4 td28"><SPAN class="p52 ft12">assessment</SPAN> </TD> <TD colspan=7 class="tr4 td24"><SPAN class="p18 ft2">relevanta för fastställande, taxering</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td23"><SPAN class="p18 ft2">and collection of such taxes, the</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p18 ft2">och uppbörd av sådana skatter, för</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td23"><SPAN class="p18 ft2">recovery and enforcement of tax</SPAN> </TD> <TD class="tr7 td29"><SPAN class="p18 ft2">indrivning</SPAN> </TD> <TD colspan=2 class="tr7 td30"><SPAN class="p57 ft2">och</SPAN> </TD> <TD colspan=2 class="tr7 td31"><SPAN class="p58 ft2">andra</SPAN> </TD> <TD colspan=2 class="tr7 td29"><SPAN class="p16 ft2">exekutiva</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td23"><SPAN class="p18 ft2">claims, or the investigation or</SPAN> </TD> <TD class="tr4 td29"><SPAN class="p18 ft2">åtgärder</SPAN> </TD> <TD colspan=4 class="tr4 td14"><SPAN class="p56 ft12">beträffande</SPAN> </TD> <TD colspan=2 class="tr4 td29"><SPAN class="p16 ft2">skatte-</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td38"><SPAN class="p18 ft2">prosecution of</SPAN> </TD> <TD class="tr7 td27"><SPAN class="p54 ft2">tax</SPAN> </TD> <TD class="tr7 td28"><SPAN class="p52 ft2">matters.</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p18 ft2">fordringar eller för utredning eller</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td23"><SPAN class="p18 ft2">Information shall be exchanged in</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p18 ft2">åtal i skatteärenden. Upplysningar</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td23"><SPAN class="p18 ft2">accordance with the provisions of</SPAN> </TD> <TD colspan=7 class="tr4 td24"><SPAN class="p18 ft2">ska utbytas i enlighet med</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td23"><SPAN class="p18 ft2">this Agreement and shall be treated</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p18 ft2">bestämmelserna i detta avtal och</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td23"><SPAN class="p18 ft2">as confidential in the manner</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p18 ft2">ska hållas hemliga på sätt som</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr4 td44"><SPAN class="p18 ft2">provided in Article 8.</SPAN> </TD> <TD class="tr4 td28"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr4 td45"><SPAN class="p18 ft2">anges i artikel 8.</SPAN> </TD> <TD class="tr4 td34"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td36"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td23"><SPAN class="p52 ft2">2. This Agreement shall not</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p16 ft2">2. Detta avtal ska inte påverka</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td23"><SPAN class="p18 ft2">affect the application in the Parties</SPAN> </TD> <TD colspan=3 class="tr7 td45"><SPAN class="p18 ft2">tillämpligheten</SPAN> </TD> <TD colspan=3 class="tr7 td46"><SPAN class="p58 ft2">i parterna</SPAN> </TD> <TD class="tr7 td37"><SPAN class="p16 ft2">av</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td23"><SPAN class="p18 ft2">of the rules on mutual assistance in</SPAN> </TD> <TD colspan=3 class="tr4 td45"><SPAN class="p18 ft2">bestämmelserna</SPAN> </TD> <TD class="tr4 td34"><SPAN class="p53 ft2">om</SPAN> </TD> <TD class="tr4 td35"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr4 td29"><SPAN class="p16 ft2">ömsesidig</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr8 td38"><SPAN class="p18 ft2">criminal matters.</SPAN> </TD> <TD class="tr8 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td28"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr8 td32"><SPAN class="p18 ft2">rättslig hjälp i brottmål.</SPAN> </TD> <TD class="tr8 td36"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_2"> <P class="p15 ft2">Prop. 2008/09:222</P> <P class="p27 ft2">6</P> </DIV> </DIV> </DIV> <DIV id="page_7"> <TABLE cellpadding=0 cellspacing=0 class="t6"> <TR height=0> <TD width=26px></TD> <TD width=32px></TD> <TD width=14px></TD> <TD width=48px></TD> <TD width=46px></TD> <TD width=38px></TD> <TD width=55px></TD> <TD width=26px></TD> <TD width=15px></TD> <TD width=20px></TD> <TD width=13px></TD> <TD width=9px></TD> <TD width=26px></TD> <TD width=137px></TD> </TR> <TR> <TD colspan=2 rowspan=2 class="tr13 td29"><SPAN class="p18 ft23">Article 2</SPAN> </TD> <TD class="tr2 td9"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr2 td47"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr2 td48"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr2 td49"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD rowspan=2 class="tr13 td50"><SPAN class="p18 ft23">Artikel 2</SPAN> </TD> <TD class="tr2 td51"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr2 td18"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr2 td52"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr2 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr2 td53"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr2 td51"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr2 td54"><SPAN class="p16 ft2">Prop. 2008/09:222</SPAN> </TD> </TR> <TR> <TD class="tr14 td9"><SPAN class="p18 ft24">&nbsp;</SPAN> </TD> <TD class="tr14 td47"><SPAN class="p18 ft24">&nbsp;</SPAN> </TD> <TD class="tr14 td48"><SPAN class="p18 ft24">&nbsp;</SPAN> </TD> <TD class="tr14 td49"><SPAN class="p18 ft24">&nbsp;</SPAN> </TD> <TD class="tr14 td51"><SPAN class="p18 ft24">&nbsp;</SPAN> </TD> <TD class="tr14 td18"><SPAN class="p18 ft24">&nbsp;</SPAN> </TD> <TD class="tr14 td52"><SPAN class="p18 ft24">&nbsp;</SPAN> </TD> <TD class="tr14 td37"><SPAN class="p18 ft24">&nbsp;</SPAN> </TD> <TD class="tr14 td53"><SPAN class="p18 ft24">&nbsp;</SPAN> </TD> <TD class="tr14 td51"><SPAN class="p18 ft24">&nbsp;</SPAN> </TD> <TD class="tr14 td54"><SPAN class="p18 ft24">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr15 td55"><SPAN class="p18 ft3">Jurisdiction</SPAN> </TD> <TD class="tr15 td47"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr15 td48"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr15 td56"><SPAN class="p18 ft3">Jurisdiktion</SPAN> </TD> <TD class="tr15 td18"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr15 td52"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr15 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr15 td53"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr15 td51"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr15 td54"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr12 td23"><SPAN class="p52 ft2">A requested Party is not</SPAN> </TD> <TD colspan=8 class="tr12 td57"><SPAN class="p59 ft2">En anmodad part är inte skyldig</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td29"><SPAN class="p18 ft2">obligated</SPAN> </TD> <TD class="tr4 td9"><SPAN class="p18 ft2">to</SPAN> </TD> <TD class="tr4 td47"><SPAN class="p30 ft2">provide</SPAN> </TD> <TD colspan=2 class="tr4 td58"><SPAN class="p52 ft2">information</SPAN> </TD> <TD colspan=8 class="tr4 td57"><SPAN class="p18 ft2">att lämna upplysningar som varken</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td23"><SPAN class="p18 ft2">which is neither held by its</SPAN> </TD> <TD colspan=8 class="tr7 td57"><SPAN class="p18 ft2">innehas av dess myndigheter eller</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td23"><SPAN class="p18 ft2">authorities nor in the possession of</SPAN> </TD> <TD colspan=8 class="tr7 td57"><SPAN class="p18 ft2">innehas eller kan inhämtas av</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td23"><SPAN class="p18 ft2">or obtainable by persons who are</SPAN> </TD> <TD colspan=8 class="tr4 td57"><SPAN class="p18 ft2">personer inom dess jurisdiktion.</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr8 td23"><SPAN class="p18 ft2">within its territorial jurisdiction.</SPAN> </TD> <TD class="tr8 td50"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td51"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td18"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td52"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td53"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td51"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td54"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr11 td29"><SPAN class="p18 ft23">Article 3</SPAN> </TD> <TD class="tr11 td9"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td47"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td48"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td50"><SPAN class="p18 ft23">Artikel 3</SPAN> </TD> <TD class="tr11 td51"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td18"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td53"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td51"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td54"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr11 td59"><SPAN class="p18 ft3">Taxes covered</SPAN> </TD> <TD class="tr11 td48"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=8 class="tr11 td57"><SPAN class="p18 ft3">Skatter som omfattas av avtalet</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr11 td23"><SPAN class="p52 ft2">1. The existing taxes which are</SPAN> </TD> <TD colspan=8 class="tr11 td57"><SPAN class="p59 ft2">1. De för närvarande utgående</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td23"><SPAN class="p18 ft2">the subject of this Agreement are</SPAN> </TD> <TD colspan=8 class="tr7 td57"><SPAN class="p18 ft2">skatterna som omfattas av detta</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td23"><SPAN class="p18 ft2">direct taxes of every kind and</SPAN> </TD> <TD colspan=8 class="tr4 td57"><SPAN class="p18 ft2">avtal är direkta skatter av varje slag</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td23"><SPAN class="p18 ft2">description imposed in the Parties.</SPAN> </TD> <TD colspan=8 class="tr7 td57"><SPAN class="p18 ft2">och beskaffenhet som tas ut i</SPAN> </TD> </TR> <TR> <TD colspan=6 rowspan=2 class="tr15 td23"><SPAN class="p52 ft2">2. This Agreement shall also</SPAN> </TD> <TD class="tr7 td50"><SPAN class="p18 ft2">parterna.</SPAN> </TD> <TD class="tr7 td51"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td18"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td52"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td53"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td51"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td54"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr4 td57"><SPAN class="p59 ft2">2. Detta avtal tillämpas även på</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td23"><SPAN class="p18 ft2">apply to any identical or</SPAN> </TD> <TD colspan=8 class="tr7 td57"><SPAN class="p18 ft2">skatter av samma eller i huvudsak</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td23"><SPAN class="p18 ft2">substantially similar taxes imposed</SPAN> </TD> <TD colspan=8 class="tr7 td57"><SPAN class="p18 ft2">likartat slag som efter under-</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td23"><SPAN class="p18 ft2">after the date of signature of this</SPAN> </TD> <TD colspan=8 class="tr4 td57"><SPAN class="p18 ft2">tecknandet av avtalet tas ut vid</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td23"><SPAN class="p18 ft2">Agreement in addition to, or in</SPAN> </TD> <TD colspan=8 class="tr7 td57"><SPAN class="p18 ft2">sidan av eller i stället för de för</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td23"><SPAN class="p18 ft2">place of, the existing taxes. The</SPAN> </TD> <TD colspan=5 class="tr7 td60"><SPAN class="p18 ft2">närvarande utgående</SPAN> </TD> <TD class="tr7 td53"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td61"><SPAN class="p59 ft2">skatterna.</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td23"><SPAN class="p18 ft2">competent authorities of the Parties</SPAN> </TD> <TD class="tr4 td50"><SPAN class="p18 ft2">Parternas</SPAN> </TD> <TD colspan=3 class="tr4 td6"><SPAN class="p60 ft2">behöriga</SPAN> </TD> <TD colspan=4 class="tr4 td62"><SPAN class="p59 ft2">myndigheter</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td23"><SPAN class="p18 ft2">shall notify each other of any</SPAN> </TD> <TD colspan=8 class="tr7 td57"><SPAN class="p18 ft2">ska meddela varandra de väsentliga</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td23"><SPAN class="p18 ft2">substantial changes to the taxation</SPAN> </TD> <TD class="tr7 td50"><SPAN class="p18 ft2">ändringar</SPAN> </TD> <TD colspan=2 class="tr7 td31"><SPAN class="p55 ft2">som</SPAN> </TD> <TD colspan=3 class="tr7 td63"><SPAN class="p61 ft2">gjorts</SPAN> </TD> <TD colspan=2 class="tr7 td61"><SPAN class="p59 ft2">rörande</SPAN> </TD> </TR> <TR> <TD class="tr4 td51"><SPAN class="p18 ft2">and</SPAN> </TD> <TD colspan=5 class="tr4 td64"><SPAN class="p52 ft2">related information gathering</SPAN> </TD> <TD colspan=4 class="tr4 td65"><SPAN class="p18 ft2">skattelagstiftningen</SPAN> </TD> <TD colspan=2 class="tr4 td66"><SPAN class="p18 ft2">och</SPAN> </TD> <TD colspan=2 class="tr4 td61"><SPAN class="p59 ft2">åtgärder</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td29"><SPAN class="p18 ft2">measures</SPAN> </TD> <TD class="tr7 td9"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td47"><SPAN class="p62 ft12">covered</SPAN> </TD> <TD class="tr7 td48"><SPAN class="p26 ft2">by</SPAN> </TD> <TD class="tr7 td49"><SPAN class="p52 ft2">this</SPAN> </TD> <TD colspan=8 class="tr7 td57"><SPAN class="p18 ft2">för att inhämta upplysningar som</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr8 td55"><SPAN class="p18 ft2">Agreement.</SPAN> </TD> <TD class="tr8 td47"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td48"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td49"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr8 td60"><SPAN class="p18 ft2">omfattas av detta avtal.</SPAN> </TD> <TD class="tr8 td53"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td51"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td54"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr11 td29"><SPAN class="p18 ft23">Article 4</SPAN> </TD> <TD class="tr11 td9"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td47"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td48"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td49"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td50"><SPAN class="p18 ft23">Artikel 4</SPAN> </TD> <TD class="tr11 td51"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td18"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td52"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td53"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td51"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td54"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr15 td55"><SPAN class="p18 ft3">Definitions</SPAN> </TD> <TD class="tr15 td47"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr15 td48"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr15 td49"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr15 td56"><SPAN class="p18 ft3">Definitioner</SPAN> </TD> <TD class="tr15 td18"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr15 td52"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr15 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr15 td53"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr15 td51"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr15 td54"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr12 td23"><SPAN class="p52 ft2">1. For the purposes of this</SPAN> </TD> <TD colspan=8 class="tr12 td57"><SPAN class="p59 ft2">1. Om inte annat anges har vid</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr4 td55"><SPAN class="p18 ft2">Agreement,</SPAN> </TD> <TD class="tr4 td47"><SPAN class="p63 ft2">unless</SPAN> </TD> <TD colspan=2 class="tr4 td58"><SPAN class="p52 ft2">otherwise</SPAN> </TD> <TD colspan=2 class="tr4 td56"><SPAN class="p18 ft2">tillämpningen</SPAN> </TD> <TD colspan=2 class="tr4 td20"><SPAN class="p64 ft2">av</SPAN> </TD> <TD colspan=3 class="tr4 td47"><SPAN class="p65 ft2">detta</SPAN> </TD> <TD class="tr4 td54"><SPAN class="p59 ft2">avtal</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td29"><SPAN class="p18 ft2">defined:</SPAN> </TD> <TD class="tr7 td9"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td47"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td48"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td49"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td50"><SPAN class="p18 ft2">följande</SPAN> </TD> <TD colspan=2 class="tr7 td31"><SPAN class="p18 ft2">uttryck</SPAN> </TD> <TD colspan=3 class="tr7 td63"><SPAN class="p66 ft2">nedan</SPAN> </TD> <TD colspan=2 class="tr7 td61"><SPAN class="p59 ft2">angiven</SPAN> </TD> </TR> <TR> <TD rowspan=2 class="tr15 td51"><SPAN class="p55 ft2">(a)</SPAN> </TD> <TD colspan=3 rowspan=2 class="tr15 td67"><SPAN class="p67 ft2">“Sweden”</SPAN> </TD> <TD rowspan=2 class="tr15 td48"><SPAN class="p18 ft2">means</SPAN> </TD> <TD rowspan=2 class="tr15 td49"><SPAN class="p52 ft2">the</SPAN> </TD> <TD class="tr7 td50"><SPAN class="p18 ft2">betydelse:</SPAN> </TD> <TD class="tr7 td51"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td18"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td52"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td53"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td51"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td54"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr4 td57"><SPAN class="p59 ft2">a) ”Sverige” avser Konungariket</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td23"><SPAN class="p18 ft2">Kingdom of Sweden and, when</SPAN> </TD> <TD class="tr7 td50"><SPAN class="p18 ft2">Sverige</SPAN> </TD> <TD class="tr7 td51"><SPAN class="p54 ft2">och</SPAN> </TD> <TD class="tr7 td18"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr7 td68"><SPAN class="p18 ft2">inbegriper,</SPAN> </TD> <TD class="tr7 td54"><SPAN class="p59 ft2">när</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td23"><SPAN class="p18 ft2">used in a geographical sense,</SPAN> </TD> <TD class="tr7 td50"><SPAN class="p18 ft2">uttrycket</SPAN> </TD> <TD colspan=3 class="tr7 td6"><SPAN class="p64 ft2">används</SPAN> </TD> <TD class="tr7 td37"><SPAN class="p68 ft2">i</SPAN> </TD> <TD colspan=3 class="tr7 td69"><SPAN class="p59 ft2">geografisk</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td23"><SPAN class="p18 ft2">includes the national territory, the</SPAN> </TD> <TD class="tr4 td50"><SPAN class="p18 ft2">betydelse,</SPAN> </TD> <TD colspan=3 class="tr4 td6"><SPAN class="p30 ft2">Sveriges</SPAN> </TD> <TD class="tr4 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr4 td69"><SPAN class="p59 ft2">territorium,</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td23"><SPAN class="p18 ft2">territorial sea of Sweden as well as</SPAN> </TD> <TD colspan=8 class="tr7 td57"><SPAN class="p18 ft2">Sveriges territorialvatten och andra</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td23"><SPAN class="p18 ft2">other maritime areas over which</SPAN> </TD> <TD colspan=8 class="tr7 td57"><SPAN class="p18 ft2">havsområden över vilka Sverige, i</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td29"><SPAN class="p18 ft2">Sweden</SPAN> </TD> <TD class="tr4 td9"><SPAN class="p69 ft2">in</SPAN> </TD> <TD colspan=2 class="tr4 td67"><SPAN class="p70 ft2">accordance</SPAN> </TD> <TD class="tr4 td49"><SPAN class="p52 ft2">with</SPAN> </TD> <TD colspan=8 class="tr4 td57"><SPAN class="p18 ft2">överensstämmelse med folkrättens</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td55"><SPAN class="p18 ft2">international</SPAN> </TD> <TD class="tr7 td47"><SPAN class="p62 ft2">law</SPAN> </TD> <TD colspan=2 class="tr7 td58"><SPAN class="p52 ft2">exercises</SPAN> </TD> <TD colspan=2 class="tr7 td56"><SPAN class="p18 ft2">regler, utövar</SPAN> </TD> <TD colspan=3 class="tr7 td47"><SPAN class="p18 ft12">suveräna</SPAN> </TD> <TD colspan=3 class="tr7 td69"><SPAN class="p59 ft2">rättigheter</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr8 td23"><SPAN class="p18 ft2">sovereign rights or jurisdiction;</SPAN> </TD> <TD colspan=3 class="tr8 td39"><SPAN class="p18 ft2">eller jurisdiktion,</SPAN> </TD> <TD class="tr8 td52"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td53"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td51"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td54"><SPAN class="p16 ft2">7</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_8"> <DIV> <DIV id="id_1"> <TABLE cellpadding=0 cellspacing=0 class="t7"> <TR> <TD class="tr1 td23"><SPAN class="p52 ft2">(b) “Bermuda” means the Islands</SPAN> </TD> <TD class="tr1 td24"><SPAN class="p16 ft2">b) ”Bermuda” avser Bermuda-</SPAN> </TD> </TR> <TR> <TD class="tr7 td23"><SPAN class="p18 ft2">of Bermuda;</SPAN> </TD> <TD class="tr7 td24"><SPAN class="p18 ft2">öarna,</SPAN> </TD> </TR> <TR> <TD class="tr7 td23"><SPAN class="p52 ft2">(c) “applicant Party” means the</SPAN> </TD> <TD class="tr7 td24"><SPAN class="p16 ft2">c) ”anmodande part” avser den</SPAN> </TD> </TR> <TR> <TD class="tr4 td23"><SPAN class="p52 ft2">Party requesting for or having</SPAN> </TD> <TD class="tr4 td24"><SPAN class="p16 ft2">part som begär eller har tagit emot</SPAN> </TD> </TR> <TR> <TD class="tr7 td23"><SPAN class="p52 ft2">received information from the</SPAN> </TD> <TD class="tr7 td24"><SPAN class="p16 ft2">upplysningar från den anmodade</SPAN> </TD> </TR> <TR> <TD class="tr4 td23"><SPAN class="p18 ft2">requested Party;</SPAN> </TD> <TD class="tr4 td24"><SPAN class="p18 ft2">parten,</SPAN> </TD> </TR> </TABLE> <TABLE cellpadding=0 cellspacing=0 class="t7"> <TR height=0> <TD width=32px></TD> <TD width=27px></TD> <TD width=39px></TD> <TD width=8px></TD> <TD width=19px></TD> <TD width=9px></TD> <TD width=31px></TD> <TD width=39px></TD> <TD width=31px></TD> <TD width=21px></TD> <TD width=24px></TD> <TD width=25px></TD> <TD width=42px></TD> <TD width=23px></TD> <TD width=24px></TD> </TR> <TR> <TD class="tr7 td70"><SPAN class="p53 ft2">(d)</SPAN> </TD> <TD colspan=2 class="tr7 td71"><SPAN class="p69 ft2">“collective</SPAN> </TD> <TD colspan=4 class="tr7 td72"><SPAN class="p69 ft2">investment</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p52 ft2">fund</SPAN> </TD> <TD class="tr7 td74"><SPAN class="p53 ft2">d)</SPAN> </TD> <TD colspan=3 class="tr7 td42"><SPAN class="p54 ft2">”kollektiv</SPAN> </TD> <TD colspan=3 class="tr7 td26"><SPAN class="p16 ft12">investeringsfond</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">or scheme” means any pooled</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p18 ft2">eller kollektivt investeringssystem”</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">investment vehicle, irrespective of</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p18 ft2">avser varje åtagande för kollektiva</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr4 td23"><SPAN class="p18 ft2">legal form. The term “public</SPAN> </TD> <TD colspan=7 class="tr4 td24"><SPAN class="p18 ft2">investeringar oavsett juridisk form.</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td40"><SPAN class="p18 ft2">collective</SPAN> </TD> <TD colspan=3 class="tr7 td71"><SPAN class="p16 ft2">investment</SPAN> </TD> <TD class="tr7 td53"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td74"><SPAN class="p58 ft2">fund</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p52 ft2">or</SPAN> </TD> <TD colspan=2 class="tr7 td75"><SPAN class="p18 ft2">Uttrycket</SPAN> </TD> <TD class="tr7 td76"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td72"><SPAN class="p71 ft2">”publik</SPAN> </TD> <TD colspan=2 class="tr7 td41"><SPAN class="p16 ft2">kollektiv</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td40"><SPAN class="p18 ft2">scheme”</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p18 ft2">means</SPAN> </TD> <TD class="tr7 td77"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td25"><SPAN class="p16 ft12">any</SPAN> </TD> <TD class="tr7 td53"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td42"><SPAN class="p52 ft2">collective</SPAN> </TD> <TD colspan=4 class="tr7 td78"><SPAN class="p18 ft2">investeringsfond</SPAN> </TD> <TD class="tr7 td63"><SPAN class="p72 ft2">eller</SPAN> </TD> <TD colspan=2 class="tr7 td41"><SPAN class="p16 ft2">publikt</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td40"><SPAN class="p18 ft2">investment</SPAN> </TD> <TD colspan=2 class="tr4 td41"><SPAN class="p73 ft2">fund</SPAN> </TD> <TD colspan=2 class="tr4 td79"><SPAN class="p74 ft2">or</SPAN> </TD> <TD colspan=2 class="tr4 td42"><SPAN class="p52 ft2">scheme</SPAN> </TD> <TD colspan=2 class="tr4 td75"><SPAN class="p18 ft2">kollektivt</SPAN> </TD> <TD colspan=4 class="tr4 td80"><SPAN class="p61 ft12">investeringssystem”</SPAN> </TD> <TD class="tr4 td76"><SPAN class="p16 ft2">av-</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">provided the units, shares or other</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p18 ft2">ser varje kollektiv investeringsfond</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">interests in the fund or scheme can</SPAN> </TD> <TD class="tr7 td74"><SPAN class="p18 ft2">eller</SPAN> </TD> <TD colspan=6 class="tr7 td81"><SPAN class="p16 ft2">kollektivt investeringssystem</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr4 td23"><SPAN class="p18 ft2">be readily purchased, sold or</SPAN> </TD> <TD colspan=7 class="tr4 td24"><SPAN class="p18 ft2">vars andelar, aktier eller andra</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">redeemed by the public. Units,</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p18 ft2">rättigheter fritt kan köpas, säljas</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">shares or other interests in the fund</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p18 ft2">eller lösas in av allmänheten.</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr4 td23"><SPAN class="p18 ft2">or scheme can be readily</SPAN> </TD> <TD colspan=7 class="tr4 td24"><SPAN class="p18 ft2">Andelar, aktier eller andra rättig-</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">purchased, sold or redeemed “by</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p18 ft2">heter i fonden eller systemet kan</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">the public” if the purchase, sale or</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p18 ft2">fritt köpas, säljas eller lösas in ”av</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr4 td23"><SPAN class="p18 ft2">redemption is not implicitly or</SPAN> </TD> <TD colspan=3 class="tr4 td82"><SPAN class="p18 ft2">allmänheten”</SPAN> </TD> <TD class="tr4 td83"><SPAN class="p69 ft2">om</SPAN> </TD> <TD colspan=3 class="tr4 td26"><SPAN class="p16 ft2">köp, försäljning</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">explicitly restricted to a limited</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p18 ft2">eller inlösen inte underförstått eller</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td84"><SPAN class="p18 ft2">group of investors;</SPAN> </TD> <TD class="tr7 td25"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td53"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr7 td82"><SPAN class="p18 ft2">uttryckligen</SPAN> </TD> <TD colspan=2 class="tr7 td72"><SPAN class="p69 ft2">begränsats</SPAN> </TD> <TD class="tr7 td27"><SPAN class="p58 ft2">till</SPAN> </TD> <TD class="tr7 td76"><SPAN class="p16 ft2">en</SPAN> </TD> </TR> <TR> <TD colspan=8 rowspan=2 class="tr15 td23"><SPAN class="p53 ft2">(e) “company” means any body</SPAN> </TD> <TD colspan=6 class="tr4 td85"><SPAN class="p18 ft2">avgränsad krets av investerare,</SPAN> </TD> <TD class="tr4 td76"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td24"><SPAN class="p16 ft2">e) ”bolag” avser juridisk person</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">corporate or any entity that is</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p18 ft2">eller annan som vid beskattningen</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr4 td23"><SPAN class="p18 ft2">treated as a body corporate for tax</SPAN> </TD> <TD colspan=7 class="tr4 td24"><SPAN class="p18 ft2">behandlas såsom juridisk person,</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td40"><SPAN class="p18 ft2">purposes;</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td77"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td25"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td53"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td86"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td76"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td83"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td63"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td76"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p53 ft2">(f) “competent authority” means,</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p16 ft2">f) ”behörig myndighet” avser i</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr4 td23"><SPAN class="p18 ft2">in the case of Sweden, the Minister</SPAN> </TD> <TD colspan=7 class="tr4 td24"><SPAN class="p18 ft2">fråga om Sverige, finansministern,</SPAN> </TD> </TR> <TR> <TD class="tr7 td70"><SPAN class="p18 ft2">of</SPAN> </TD> <TD colspan=2 class="tr7 td71"><SPAN class="p18 ft2">Finance,</SPAN> </TD> <TD colspan=2 class="tr7 td87"><SPAN class="p75 ft2">his</SPAN> </TD> <TD class="tr7 td53"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td42"><SPAN class="p52 ft12">authorised</SPAN> </TD> <TD colspan=2 class="tr7 td75"><SPAN class="p18 ft2">dennes</SPAN> </TD> <TD colspan=3 class="tr7 td45"><SPAN class="p76 ft2">befullmäktigade</SPAN> </TD> <TD colspan=2 class="tr7 td41"><SPAN class="p16 ft2">ombud</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td84"><SPAN class="p18 ft2">representative or</SPAN> </TD> <TD colspan=2 class="tr7 td79"><SPAN class="p58 ft2">the</SPAN> </TD> <TD colspan=2 class="tr7 td42"><SPAN class="p52 ft2">authority</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p18 ft2">eller den myndighet åt vilken</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr4 td23"><SPAN class="p18 ft2">which is designated as a competent</SPAN> </TD> <TD colspan=7 class="tr4 td24"><SPAN class="p18 ft12">uppdras att vara behörig myndighet</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">authority for the purposes of this</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p18 ft2">vid tillämpningen av detta avtal</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">Agreement and, in the case of</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p18 ft2">och, i fråga om Bermuda,</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr4 td23"><SPAN class="p18 ft2">Bermuda, the Minister of Finance</SPAN> </TD> <TD colspan=7 class="tr4 td24"><SPAN class="p18 ft2">finansministern eller dennes befull-</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">or an authorised representative of</SPAN> </TD> <TD colspan=4 class="tr7 td78"><SPAN class="p18 ft2">mäktigade ombud,</SPAN> </TD> <TD class="tr7 td63"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td76"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td88"><SPAN class="p18 ft2">the Minister;</SPAN> </TD> <TD class="tr7 td77"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td25"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td53"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td86"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td76"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td83"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td63"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td76"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr4 td23"><SPAN class="p53 ft2">(g) “Party” means Sweden or</SPAN> </TD> <TD colspan=7 class="tr4 td24"><SPAN class="p16 ft2">g) ”part” avser Sverige eller</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">Bermuda as the context requires;</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p18 ft2">Bermuda beroende på samman-</SPAN> </TD> </TR> <TR> <TD rowspan=2 class="tr15 td70"><SPAN class="p53 ft2">(h)</SPAN> </TD> <TD colspan=4 rowspan=2 class="tr15 td89"><SPAN class="p75 ft2">“information”</SPAN> </TD> <TD colspan=2 rowspan=2 class="tr15 td90"><SPAN class="p18 ft2">means</SPAN> </TD> <TD rowspan=2 class="tr15 td73"><SPAN class="p52 ft2">any</SPAN> </TD> <TD colspan=2 class="tr7 td75"><SPAN class="p18 ft2">hanget,</SPAN> </TD> <TD class="tr7 td76"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td83"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td63"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td76"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td74"><SPAN class="p53 ft2">h)</SPAN> </TD> <TD colspan=6 class="tr4 td81"><SPAN class="p16 ft2">”upplysningar” avser varje</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">fact, statement or record in any</SPAN> </TD> <TD colspan=3 class="tr7 td82"><SPAN class="p18 ft2">omständighet,</SPAN> </TD> <TD colspan=3 class="tr7 td91"><SPAN class="p77 ft2">meddelande</SPAN> </TD> <TD class="tr7 td76"><SPAN class="p16 ft2">eller</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td88"><SPAN class="p18 ft2">form whatever;</SPAN> </TD> <TD class="tr7 td77"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td25"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td53"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr7 td92"><SPAN class="p18 ft2">protokoll oavsett form,</SPAN> </TD> <TD class="tr7 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td76"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td70"><SPAN class="p53 ft2">(i)</SPAN> </TD> <TD colspan=4 class="tr4 td89"><SPAN class="p78 ft2">“information</SPAN> </TD> <TD class="tr4 td53"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr4 td42"><SPAN class="p52 ft2">gathering</SPAN> </TD> <TD colspan=7 class="tr4 td24"><SPAN class="p16 ft2">i) ”åtgärder för att inhämta upp-</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td40"><SPAN class="p18 ft2">measures”</SPAN> </TD> <TD colspan=3 class="tr7 td71"><SPAN class="p79 ft2">means</SPAN> </TD> <TD colspan=2 class="tr7 td90"><SPAN class="p69 ft2">laws</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p52 ft2">and</SPAN> </TD> <TD colspan=4 class="tr7 td78"><SPAN class="p18 ft2">lysningar” avser</SPAN> </TD> <TD colspan=2 class="tr7 td93"><SPAN class="p18 ft2">lagstiftning</SPAN> </TD> <TD class="tr7 td76"><SPAN class="p16 ft2">och</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td88"><SPAN class="p18 ft2">administrative</SPAN> </TD> <TD class="tr7 td77"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td25"><SPAN class="p62 ft2">or</SPAN> </TD> <TD class="tr7 td53"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td42"><SPAN class="p52 ft2">judicial</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p18 ft2">administrativa åtgärder eller dom-</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr4 td23"><SPAN class="p18 ft2">procedures that enable a Party to</SPAN> </TD> <TD colspan=7 class="tr4 td24"><SPAN class="p18 ft2">stolsåtgärder vilka möjliggör för en</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">obtain and provide the requested</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p18 ft2">part att inhämta och lämna begärda</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr8 td88"><SPAN class="p18 ft2">information;</SPAN> </TD> <TD class="tr8 td77"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td25"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td53"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr8 td82"><SPAN class="p18 ft2">upplysningar,</SPAN> </TD> <TD class="tr8 td83"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td63"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td76"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_2"> <P class="p15 ft2">Prop. 2008/09:222</P> <P class="p80 ft2">8</P> </DIV> </DIV> </DIV> <DIV id="page_9"> <DIV> <DIV id="id_1"> <TABLE cellpadding=0 cellspacing=0 class="t7"> <TR> <TD colspan=4 class="tr1 td94"><SPAN class="p55 ft2">(j) “national” means:</SPAN> </TD> <TD class="tr1 td87"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr1 td24"><SPAN class="p53 ft2">j) ”medborgare” avser:</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td23"><SPAN class="p55 ft2">(i) any individual possessing the</SPAN> </TD> <TD colspan=2 class="tr7 td24"><SPAN class="p16 ft2">1) fysisk person som innehar</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td94"><SPAN class="p18 ft2">nationality of a Party, or</SPAN> </TD> <TD class="tr7 td87"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td24"><SPAN class="p18 ft2">medborgarskap i en part, eller</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr4 td23"><SPAN class="p55 ft2">(ii) any legal person or</SPAN> </TD> <TD colspan=2 class="tr4 td24"><SPAN class="p16 ft2">2) juridisk person eller associa-</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td26"><SPAN class="p18 ft2">association</SPAN> </TD> <TD colspan=2 class="tr7 td95"><SPAN class="p68 ft2">constituted</SPAN> </TD> <TD class="tr7 td87"><SPAN class="p52 ft2">in</SPAN> </TD> <TD colspan=2 class="tr7 td24"><SPAN class="p16 ft2">tion som är bildad enligt gällande</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td23"><SPAN class="p18 ft2">accordance with the laws in force</SPAN> </TD> <TD colspan=2 class="tr7 td24"><SPAN class="p18 ft2">lagstiftning i en part,</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td26"><SPAN class="p18 ft2">in a Party;</SPAN> </TD> <TD class="tr4 td96"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td97"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td87"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td98"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td99"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td49"><SPAN class="p55 ft2">(k)</SPAN> </TD> <TD colspan=2 class="tr7 td100"><SPAN class="p66 ft12">“person”</SPAN> </TD> <TD class="tr7 td97"><SPAN class="p81 ft2">includes</SPAN> </TD> <TD class="tr7 td87"><SPAN class="p52 ft2">an</SPAN> </TD> <TD class="tr7 td98"><SPAN class="p55 ft2">k)</SPAN> </TD> <TD class="tr7 td99"><SPAN class="p16 ft2">”person” inbegriper fysisk</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td23"><SPAN class="p18 ft2">individual, a company and any</SPAN> </TD> <TD colspan=2 class="tr7 td24"><SPAN class="p16 ft2">person, bolag eller annan person-</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td94"><SPAN class="p18 ft2">other body of persons;</SPAN> </TD> <TD class="tr4 td87"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr4 td24"><SPAN class="p18 ft2">sammanslutning,</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td23"><SPAN class="p55 ft2">(l) “principal class of shares”</SPAN> </TD> <TD colspan=2 class="tr7 td24"><SPAN class="p16 ft2">l) ”viktigaste aktieslag” avser det</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td23"><SPAN class="p18 ft2">means the class or classes of shares</SPAN> </TD> <TD colspan=2 class="tr7 td24"><SPAN class="p16 ft2">eller de aktieslag som representerar</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr4 td23"><SPAN class="p18 ft2">representing a majority of the</SPAN> </TD> <TD colspan=2 class="tr4 td24"><SPAN class="p16 ft2">majoriteten av rösterna i och värdet</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td23"><SPAN class="p18 ft2">voting power and value of the</SPAN> </TD> <TD colspan=2 class="tr7 td24"><SPAN class="p18 ft2">av bolaget,</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td26"><SPAN class="p18 ft2">company;</SPAN> </TD> <TD class="tr7 td96"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td97"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td87"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td98"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td99"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td49"><SPAN class="p55 ft2">(m)</SPAN> </TD> <TD class="tr4 td101"><SPAN class="p82 ft2">“publicly</SPAN> </TD> <TD class="tr4 td96"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr4 td102"><SPAN class="p52 ft2">traded company”</SPAN> </TD> <TD colspan=2 class="tr4 td24"><SPAN class="p16 ft2">m) ”bolag vars aktier är föremål</SPAN> </TD> </TR> <TR> <TD class="tr7 td49"><SPAN class="p18 ft2">means</SPAN> </TD> <TD class="tr7 td101"><SPAN class="p83 ft12">any</SPAN> </TD> <TD colspan=3 class="tr7 td103"><SPAN class="p52 ft2">company whose</SPAN> </TD> <TD colspan=2 class="tr7 td24"><SPAN class="p16 ft2">för allmän omsättning” avser ett</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr4 td23"><SPAN class="p18 ft2">principal class of shares is listed on</SPAN> </TD> <TD class="tr4 td98"><SPAN class="p18 ft2">bolag</SPAN> </TD> <TD class="tr4 td99"><SPAN class="p16 ft2">vars viktigaste aktieslag är</SPAN> </TD> </TR> </TABLE> <P class="p84 ft2"><SPAN class="ft2">a</SPAN><SPAN class="ft25">recognised stock exchange noterat på en erkänd aktiebörs provided its listed shares can be under förutsättning att dess</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t7"> <TR> <TD colspan=6 class="tr7 td23"><SPAN class="p18 ft2">readily purchased or sold by the</SPAN> </TD> <TD colspan=5 class="tr7 td24"><SPAN class="p18 ft2">noterade aktier fritt kan köpas eller</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td23"><SPAN class="p18 ft2">public. Shares can be purchased or</SPAN> </TD> <TD colspan=5 class="tr4 td24"><SPAN class="p18 ft2">säljas av allmänheten. Aktier kan</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td23"><SPAN class="p18 ft2">sold “by the public” if the purchase</SPAN> </TD> <TD colspan=5 class="tr7 td24"><SPAN class="p18 ft2">köpas eller säljas ”av allmänheten”</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td23"><SPAN class="p18 ft2">or sale of shares is not implicitly or</SPAN> </TD> <TD colspan=5 class="tr7 td24"><SPAN class="p18 ft2">om köp eller försäljning av aktier</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td23"><SPAN class="p18 ft2">explicitly restricted to a limited</SPAN> </TD> <TD colspan=5 class="tr4 td24"><SPAN class="p18 ft2">inte underförstått eller uttryckligen</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td104"><SPAN class="p18 ft2">group of investors;</SPAN> </TD> <TD class="tr7 td33"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td52"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td50"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr7 td24"><SPAN class="p18 ft2">begränsats till en avgränsad krets</SPAN> </TD> </TR> <TR> <TD colspan=6 rowspan=2 class="tr15 td23"><SPAN class="p52 ft2">(n) “recognised stock exchange”</SPAN> </TD> <TD colspan=2 class="tr7 td46"><SPAN class="p18 ft2">av investerare,</SPAN> </TD> <TD class="tr7 td105"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td51"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td79"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td46"><SPAN class="p53 ft2">n) ”erkänd</SPAN> </TD> <TD colspan=2 class="tr4 td82"><SPAN class="p61 ft2">aktiebörs”</SPAN> </TD> <TD class="tr4 td79"><SPAN class="p16 ft12">avser</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td23"><SPAN class="p18 ft2">means any stock exchange agreed</SPAN> </TD> <TD colspan=5 class="tr7 td24"><SPAN class="p18 ft2">sådan börs som parternas behöriga</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td23"><SPAN class="p18 ft2">upon by the competent authorities</SPAN> </TD> <TD colspan=5 class="tr7 td24"><SPAN class="p18 ft2">myndigheter kommit överens om,</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr4 td104"><SPAN class="p18 ft2">of the Parties;</SPAN> </TD> <TD class="tr4 td33"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td52"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td50"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td101"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td20"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td105"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td51"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td79"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td23"><SPAN class="p52 ft2">(o) “requested Party” means the</SPAN> </TD> <TD colspan=5 class="tr7 td24"><SPAN class="p16 ft2">o) ”anmodad part” avser den part</SPAN> </TD> </TR> <TR> <TD class="tr7 td47"><SPAN class="p18 ft2">Party</SPAN> </TD> <TD colspan=2 class="tr7 td106"><SPAN class="p18 ft2">requested</SPAN> </TD> <TD class="tr7 td33"><SPAN class="p66 ft12">to</SPAN> </TD> <TD class="tr7 td52"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td50"><SPAN class="p52 ft2">provide</SPAN> </TD> <TD colspan=5 class="tr7 td24"><SPAN class="p18 ft2">som anmodats att lämna upp-</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr4 td104"><SPAN class="p18 ft2">information;</SPAN> </TD> <TD class="tr4 td33"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td52"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td50"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr4 td46"><SPAN class="p18 ft2">lysningar,</SPAN> </TD> <TD class="tr4 td105"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td51"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td79"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td60"><SPAN class="p55 ft2">(p) “resident” means:</SPAN> </TD> <TD class="tr7 td52"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td50"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr7 td24"><SPAN class="p53 ft2">p) ”person med hemvist” avser:</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td23"><SPAN class="p52 ft2">(i) in the case of Sweden, any</SPAN> </TD> <TD colspan=5 class="tr7 td24"><SPAN class="p16 ft2">1) i fråga om Sverige, person</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td23"><SPAN class="p18 ft2">person who, under the laws of</SPAN> </TD> <TD colspan=5 class="tr4 td24"><SPAN class="p18 ft2">som enligt lagstiftningen i Sverige</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td60"><SPAN class="p18 ft2">Sweden, is liable to tax</SPAN> </TD> <TD colspan=2 class="tr7 td107"><SPAN class="p52 ft2">therein by</SPAN> </TD> <TD colspan=5 class="tr7 td24"><SPAN class="p18 ft2">är skattskyldig där på grund av</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td23"><SPAN class="p18 ft2">reason of his domicile, residence,</SPAN> </TD> <TD colspan=5 class="tr7 td24"><SPAN class="p18 ft2">domicil, bosättning, plats för före-</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td23"><SPAN class="p18 ft2">place of management or any other</SPAN> </TD> <TD colspan=3 class="tr4 td108"><SPAN class="p18 ft2">tagsledning eller annan</SPAN> </TD> <TD colspan=2 class="tr4 td109"><SPAN class="p16 ft2">liknande</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td23"><SPAN class="p18 ft2">criterion of a similar nature, and</SPAN> </TD> <TD colspan=2 class="tr7 td46"><SPAN class="p18 ft2">omständighet,</SPAN> </TD> <TD class="tr7 td105"><SPAN class="p61 ft2">även</SPAN> </TD> <TD colspan=2 class="tr7 td109"><SPAN class="p16 ft2">inbegripet</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td23"><SPAN class="p18 ft2">also includes the state of Sweden,</SPAN> </TD> <TD colspan=5 class="tr7 td24"><SPAN class="p18 ft2">svenska staten, dess offentlig-</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td23"><SPAN class="p18 ft2">any governmental body or agency,</SPAN> </TD> <TD class="tr4 td101"><SPAN class="p18 ft2">rättsliga</SPAN> </TD> <TD class="tr4 td20"><SPAN class="p18 ft2">organ</SPAN> </TD> <TD colspan=3 class="tr4 td110"><SPAN class="p16 ft2">eller institutioner,</SPAN> </TD> </TR> <TR> <TD class="tr7 td47"><SPAN class="p18 ft2">political</SPAN> </TD> <TD class="tr7 td35"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td111"><SPAN class="p85 ft12">subdivision</SPAN> </TD> <TD class="tr7 td52"><SPAN class="p66 ft2">or</SPAN> </TD> <TD class="tr7 td50"><SPAN class="p52 ft2">local</SPAN> </TD> <TD class="tr7 td101"><SPAN class="p18 ft2">politiska</SPAN> </TD> <TD colspan=3 class="tr7 td104"><SPAN class="p57 ft2">underavdelningar</SPAN> </TD> <TD class="tr7 td79"><SPAN class="p16 ft2">eller</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td112"><SPAN class="p18 ft2">authority</SPAN> </TD> <TD class="tr7 td101"><SPAN class="p86 ft12">thereof;</SPAN> </TD> <TD class="tr7 td33"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td52"><SPAN class="p18 ft2">the</SPAN> </TD> <TD class="tr7 td50"><SPAN class="p52 ft2">term</SPAN> </TD> <TD class="tr7 td101"><SPAN class="p18 ft2">lokala</SPAN> </TD> <TD colspan=2 class="tr7 td113"><SPAN class="p68 ft2">myndigheter;</SPAN> </TD> <TD colspan=2 class="tr7 td109"><SPAN class="p16 ft2">uttrycket</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td23"><SPAN class="p18 ft2">“resident” does not include any</SPAN> </TD> <TD class="tr4 td101"><SPAN class="p18 ft2">”person</SPAN> </TD> <TD class="tr4 td20"><SPAN class="p68 ft2">med</SPAN> </TD> <TD class="tr4 td105"><SPAN class="p18 ft2">hemvist”</SPAN> </TD> <TD colspan=2 class="tr4 td109"><SPAN class="p16 ft2">omfattar</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td23"><SPAN class="p18 ft2">person who is liable to tax in</SPAN> </TD> <TD colspan=5 class="tr7 td24"><SPAN class="p18 ft2">inte person som är skattskyldig i</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td23"><SPAN class="p18 ft2">Sweden in respect only of income</SPAN> </TD> <TD colspan=5 class="tr7 td24"><SPAN class="p18 ft2">Sverige endast för inkomst som har</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td23"><SPAN class="p18 ft2">from sources in Sweden; and</SPAN> </TD> <TD colspan=3 class="tr4 td108"><SPAN class="p18 ft2">källa i Sverige, och</SPAN> </TD> <TD class="tr4 td51"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td79"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td23"><SPAN class="p52 ft2">(ii) in the case of Bermuda, an</SPAN> </TD> <TD colspan=5 class="tr7 td24"><SPAN class="p16 ft2">2) i fråga om Bermuda, fysisk</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr8 td112"><SPAN class="p18 ft2">individual</SPAN> </TD> <TD class="tr8 td101"><SPAN class="p55 ft2">who</SPAN> </TD> <TD class="tr8 td33"><SPAN class="p18 ft2">is</SPAN> </TD> <TD colspan=2 class="tr8 td107"><SPAN class="p52 ft2">ordinarily</SPAN> </TD> <TD colspan=5 class="tr8 td24"><SPAN class="p18 ft12">person som är stadigvarande bosatt</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_2"> <P class="p15 ft2">Prop. 2008/09:222</P> <P class="p31 ft2">9</P> </DIV> </DIV> </DIV> <DIV id="page_10"> <DIV> <DIV id="id_1"> <TABLE cellpadding=0 cellspacing=0 class="t7"> <TR> <TD colspan=5 class="tr1 td23"><SPAN class="p18 ft2">resident of Bermuda; and a</SPAN> </TD> <TD colspan=7 class="tr1 td24"><SPAN class="p18 ft2">(”ordinarily resident”) i Bermuda,</SPAN> </TD> </TR> <TR> <TD class="tr7 td50"><SPAN class="p18 ft2">company,</SPAN> </TD> <TD colspan=2 class="tr7 td114"><SPAN class="p55 ft2">partnership,</SPAN> </TD> <TD class="tr7 td63"><SPAN class="p87 ft2">trust</SPAN> </TD> <TD class="tr7 td115"><SPAN class="p52 ft2">or</SPAN> </TD> <TD class="tr7 td51"><SPAN class="p18 ft2">samt</SPAN> </TD> <TD class="tr7 td116"><SPAN class="p55 ft2">bolag,</SPAN> </TD> <TD colspan=4 class="tr7 td39"><SPAN class="p55 ft2">handelsbolag,</SPAN> </TD> <TD class="tr7 td76"><SPAN class="p16 ft12">trust</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td23"><SPAN class="p18 ft2">association created under the laws</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p18 ft2">eller association som bildats enligt</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td113"><SPAN class="p18 ft2">of Bermuda;</SPAN> </TD> <TD class="tr4 td41"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td63"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td115"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr4 td92"><SPAN class="p18 ft2">lagstiftningen i Bermuda,</SPAN> </TD> <TD class="tr4 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td76"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td23"><SPAN class="p52 ft2">(q) “serious tax evasion” means</SPAN> </TD> <TD class="tr7 td51"><SPAN class="p53 ft2">q)</SPAN> </TD> <TD colspan=2 class="tr7 td11"><SPAN class="p55 ft2">”allvarligt</SPAN> </TD> <TD colspan=4 class="tr7 td113"><SPAN class="p16 ft12">skatteundandra-</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td23"><SPAN class="p18 ft2">wilfully, with dishonest intent to</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p18 ft2">gande” avser att med oärligt uppsåt</SPAN> </TD> </TR> <TR> <TD class="tr4 td50"><SPAN class="p18 ft2">defraud</SPAN> </TD> <TD class="tr4 td115"><SPAN class="p54 ft2">the</SPAN> </TD> <TD class="tr4 td41"><SPAN class="p66 ft2">public</SPAN> </TD> <TD colspan=2 class="tr4 td55"><SPAN class="p52 ft2">revenue,</SPAN> </TD> <TD colspan=7 class="tr4 td24"><SPAN class="p18 ft2">bedra det allmänna, undandra sig</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td23"><SPAN class="p18 ft2">evading or attempting to evade any</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p18 ft2">eller försöka undandra sig en</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td23"><SPAN class="p18 ft2">tax liability where an affirmative</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p18 ft2">skattskyldighet i fall då en aktiv</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr4 td23"><SPAN class="p18 ft2">act or omission constituting an</SPAN> </TD> <TD colspan=7 class="tr4 td24"><SPAN class="p18 ft2">handling eller underlåtenhet utgjort</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td23"><SPAN class="p18 ft2">evasion or attempted evasion has</SPAN> </TD> <TD class="tr7 td51"><SPAN class="p18 ft2">ett</SPAN> </TD> <TD class="tr7 td116"><SPAN class="p18 ft2">sådant</SPAN> </TD> <TD colspan=4 class="tr7 td39"><SPAN class="p1 ft2">undandragande</SPAN> </TD> <TD class="tr7 td76"><SPAN class="p16 ft2">eller</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td23"><SPAN class="p18 ft2">occurred. The tax liability must be</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p18 ft2">försök till undandragande. Skatt-</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr4 td23"><SPAN class="p18 ft2">of a significant or substantial</SPAN> </TD> <TD colspan=2 class="tr4 td42"><SPAN class="p18 ft2">skyldigheten</SPAN> </TD> <TD colspan=2 class="tr4 td101"><SPAN class="p70 ft2">måste</SPAN> </TD> <TD colspan=2 class="tr4 td36"><SPAN class="p74 ft2">avse</SPAN> </TD> <TD class="tr4 td76"><SPAN class="p16 ft2">ett</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td23"><SPAN class="p18 ft2">amount, either as an absolute</SPAN> </TD> <TD colspan=2 class="tr7 td42"><SPAN class="p18 ft2">betydande</SPAN> </TD> <TD colspan=2 class="tr7 td101"><SPAN class="p18 ft2">belopp,</SPAN> </TD> <TD colspan=3 class="tr7 td111"><SPAN class="p16 ft2">antingen i</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td23"><SPAN class="p18 ft2">amount or in relation to an annual</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p18 ft2">absoluta tal eller i förhållande till</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr4 td23"><SPAN class="p18 ft2">tax liability, and the conduct</SPAN> </TD> <TD class="tr4 td51"><SPAN class="p18 ft2">den</SPAN> </TD> <TD colspan=3 class="tr4 td117"><SPAN class="p66 ft2">sammanlagda</SPAN> </TD> <TD colspan=3 class="tr4 td111"><SPAN class="p16 ft2">skattskyldig-</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td23"><SPAN class="p18 ft2">involved must either constitute a</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p18 ft2">heten under ett år. Förfarandet</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td23"><SPAN class="p18 ft2">systematic effort or pattern of</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p18 ft2">måste antingen innebära att syste-</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr4 td23"><SPAN class="p18 ft2">activity designed or tending to</SPAN> </TD> <TD colspan=7 class="tr4 td24"><SPAN class="p18 ft2">matiskt försöka vidtaga eller fak-</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td23"><SPAN class="p18 ft2">conceal pertinent facts from or</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p18 ft2">tiskt vidtaga åtgärder som syftar</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td23"><SPAN class="p18 ft2">provide inaccurate facts to the tax</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p18 ft2">till eller tenderar att dölja väsent-</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr4 td23"><SPAN class="p18 ft2">authorities of either Party, or</SPAN> </TD> <TD colspan=7 class="tr4 td24"><SPAN class="p18 ft2">liga fakta för skattemyndigheten i</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td23"><SPAN class="p18 ft2">constitute falsifying or concealing</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p18 ft2">endera parten eller att förse denna</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td23"><SPAN class="p18 ft2">identity. The competent authorities</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p18 ft2">med felaktiga uppgifter eller för-</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr4 td23"><SPAN class="p18 ft2">shall agree on the scope and extent</SPAN> </TD> <TD colspan=7 class="tr4 td24"><SPAN class="p18 ft2">falskningar eller att försöka dölja</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td23"><SPAN class="p18 ft2">of matters falling within this</SPAN> </TD> <TD colspan=3 class="tr7 td118"><SPAN class="p18 ft2">någons identitet.</SPAN> </TD> <TD colspan=2 class="tr7 td49"><SPAN class="p66 ft2">De</SPAN> </TD> <TD colspan=2 class="tr7 td41"><SPAN class="p16 ft2">behöriga</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td113"><SPAN class="p18 ft2">definition; and</SPAN> </TD> <TD class="tr7 td41"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td63"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td115"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p18 ft2">myndigheterna ska komma överens</SPAN> </TD> </TR> <TR> <TD class="tr4 td50"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td115"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td41"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td63"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td115"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td51"><SPAN class="p18 ft2">om</SPAN> </TD> <TD colspan=4 class="tr4 td16"><SPAN class="p18 ft2">tillämpningsområdet</SPAN> </TD> <TD class="tr4 td27"><SPAN class="p1 ft2">för</SPAN> </TD> <TD class="tr4 td76"><SPAN class="p16 ft2">vad</SPAN> </TD> </TR> <TR> <TD class="tr7 td50"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td115"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td41"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td63"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td115"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p18 ft2">som ska omfattas av denna defini-</SPAN> </TD> </TR> <TR> <TD class="tr7 td50"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td115"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td41"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td63"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td115"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td51"><SPAN class="p18 ft2">tion,</SPAN> </TD> <TD class="tr7 td116"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td20"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td119"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td66"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td76"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr4 td23"><SPAN class="p52 ft2">(r) “tax” means any tax to which</SPAN> </TD> <TD colspan=7 class="tr4 td24"><SPAN class="p16 ft2">r) ”skatt” avser varje skatt som</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td32"><SPAN class="p18 ft2">this Agreement applies.</SPAN> </TD> <TD class="tr7 td63"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td115"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr7 td92"><SPAN class="p18 ft2">omfattas av detta avtal.</SPAN> </TD> <TD class="tr7 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td76"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td23"><SPAN class="p52 ft2">2. The term “relevant” wherever</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p16 ft2">2. Termen ”relevant” ska, när det</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr4 td23"><SPAN class="p18 ft2">used in the Agreement with respect</SPAN> </TD> <TD colspan=7 class="tr4 td24"><SPAN class="p18 ft2">används i avtalet beträffande upp-</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td23"><SPAN class="p18 ft2">to information, shall be interpreted</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p18 ft2">lysningar, förstås på ett sätt som</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td23"><SPAN class="p18 ft2">in a manner that ensures that</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p18 ft2">säkerställer att upplysningarna ska</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr4 td32"><SPAN class="p18 ft2">information will be</SPAN> </TD> <TD colspan=2 class="tr4 td55"><SPAN class="p52 ft12">considered</SPAN> </TD> <TD colspan=7 class="tr4 td24"><SPAN class="p18 ft2">anses vara relevanta trots att något</SPAN> </TD> </TR> <TR> <TD class="tr7 td50"><SPAN class="p18 ft2">relevant</SPAN> </TD> <TD colspan=3 class="tr7 td120"><SPAN class="p18 ft2">notwithstanding that</SPAN> </TD> <TD class="tr7 td115"><SPAN class="p52 ft2">a</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p18 ft2">slutligt ställningstagande för upp-</SPAN> </TD> </TR> <TR> <TD class="tr7 td50"><SPAN class="p18 ft2">definite</SPAN> </TD> <TD colspan=2 class="tr7 td114"><SPAN class="p61 ft2">assessment</SPAN> </TD> <TD class="tr7 td63"><SPAN class="p87 ft2">of</SPAN> </TD> <TD class="tr7 td115"><SPAN class="p52 ft12">the</SPAN> </TD> <TD colspan=2 class="tr7 td42"><SPAN class="p18 ft2">lysningarnas</SPAN> </TD> <TD colspan=3 class="tr7 td28"><SPAN class="p53 ft2">betydelse</SPAN> </TD> <TD class="tr7 td27"><SPAN class="p54 ft2">för</SPAN> </TD> <TD class="tr7 td76"><SPAN class="p16 ft2">en</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr4 td23"><SPAN class="p18 ft2">pertinence of the information to an</SPAN> </TD> <TD colspan=7 class="tr4 td24"><SPAN class="p18 ft2">pågående utredning kan göras först</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td23"><SPAN class="p18 ft2">ongoing investigation could only</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p18 ft2">sedan upplysningarna tagits emot.</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td23"><SPAN class="p18 ft2">be made following the receipt of</SPAN> </TD> <TD class="tr7 td51"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td116"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td20"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td119"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td66"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td76"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr4 td32"><SPAN class="p18 ft2">the information.</SPAN> </TD> <TD class="tr4 td63"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td115"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td51"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td116"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td20"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td119"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td66"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td76"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td23"><SPAN class="p52 ft2">3. As regards the application of</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p16 ft2">3. Då en part tillämpar detta</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td23"><SPAN class="p18 ft2">this Agreement at any time by a</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p18 ft2">avtal vid någon tidpunkt anses,</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr4 td23"><SPAN class="p18 ft2">Party, any term not defined herein</SPAN> </TD> <TD colspan=7 class="tr4 td24"><SPAN class="p18 ft2">såvida inte sammanhanget för-</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td23"><SPAN class="p18 ft2">shall, unless the context otherwise</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p18 ft2">anleder annat, varje uttryck som</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td23"><SPAN class="p18 ft2">requires, have the meaning that it</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p18 ft2">inte definierats i avtalet ha den</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr4 td23"><SPAN class="p18 ft2">has at that time under the law of</SPAN> </TD> <TD colspan=7 class="tr4 td24"><SPAN class="p18 ft2">betydelse som uttrycket har vid</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td23"><SPAN class="p18 ft2">that Party, any meaning under the</SPAN> </TD> <TD colspan=7 class="tr7 td24"><SPAN class="p18 ft2">denna tidpunkt enligt den partens</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td113"><SPAN class="p18 ft2">applicable tax</SPAN> </TD> <TD class="tr5 td41"><SPAN class="p18 ft2">laws of</SPAN> </TD> <TD colspan=2 class="tr5 td55"><SPAN class="p52 ft2">that Party</SPAN> </TD> <TD colspan=7 class="tr5 td24"><SPAN class="p18 ft2">lagstiftning och den betydelse som</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_2"> <P class="p15 ft2">Prop. 2008/09:222</P> <P class="p88 ft2">10</P> </DIV> </DIV> </DIV> <DIV id="page_11"> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p84 ft6">prevailing over a meaning given to the term under other laws of that Party.</P> </DIV> <DIV id="id_1_2"> <P class="p15 ft6">uttrycket har enligt tillämplig Prop. 2008/09:222 skattelagstiftning i denna part äger</P> <P class="p89 ft6">företräde framför den betydelse som uttrycket har enligt annan lagstiftning i denna part.</P> </DIV> </DIV> <DIV id="id_2"> <TABLE cellpadding=0 cellspacing=0 class="t8"> <TR> <TD class="tr3 td23"><SPAN class="p18 ft23">Article 5</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p18 ft23">Artikel 5</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_3"> <DIV id="id_3_1"> <P class="p90 ft5">Exchange of information upon request</P> <P class="p91 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft26">The competent authority of the requested Party shall provide upon request information for the purposes referred to in Article 1. Such information shall be exchanged without regard to whether the conduct being investigated would constitute a crime under the laws of the requested Party if such conduct occurred in the requested Party.</SPAN></P> <P class="p92 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft8">If the information in the possession of the competent authority of the requested Party is not sufficient to enable it to comply with the request for information, the requested 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.</SPAN></P> <P class="p93 ft2"><SPAN class="ft2">3.</SPAN><SPAN class="ft26">If specifically requested by the competent authority of the applicant 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.</SPAN></P> <P class="p92 ft6"><SPAN class="ft2">4.</SPAN><SPAN class="ft27">Each Party shall ensure that its competent authority, for the purposes of this Agreement, has the authority to obtain and provide</SPAN></P> </DIV> <DIV id="id_3_2"> <P class="p94 ft5">Utbyte av upplysningar på begäran</P> <P class="p95 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft28">Den behöriga myndigheten i den anmodade parten ska på begäran lämna upplysningar för de ändamål som anges i artikel 1. Sådana upplysningar ska utbytas utan avseende på om det handlande som är föremål för utredning skulle ha utgjort ett brott enligt den anmodade partens lagstiftning om ett sådant handlande utförts i den anmodade parten.</SPAN></P> <P class="p96 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft29">Om de upplysningar som är tillgängliga för den behöriga myndigheten i den anmodade parten inte räcker till för att tillmötesgå en begäran om upplysningar, ska den anmodade parten – utan hinder av att den anmodade parten kanske inte har behov av upplysningarna för sina egna beskattningsändamål – utnyttja alla relevanta åtgärder för att inhämta upplysningarna till den anmodande parten.</SPAN></P> <P class="p97 ft2"><SPAN class="ft2">3.</SPAN><SPAN class="ft30">Om den behöriga myndigheten i den anmodande parten särskilt begär det, ska den behöriga myndigheten i den anmodade parten – i den utsträckning som detta är tillåtet enligt dess interna lagstiftning – lämna upplysningar enligt denna artikel i form av upptagande av vittnesberättelser och bestyrkta kopior av handlingar.</SPAN></P> <P class="p97 ft6"><SPAN class="ft2">4.</SPAN><SPAN class="ft22">Vardera parten ska säkerställa att dess behöriga myndighet, för tillämpningen av detta avtal, har</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t9"> <TR> <TD class="tr8 td121"><SPAN class="p18 ft2">befogenhet att på begäran inhämta</SPAN> </TD> <TD class="tr8 td106"><SPAN class="p16 ft2">11</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> </DIV> <DIV id="page_12"> <DIV> <DIV id="id_1"> <P class="p15 ft2">upon request:</P> <P class="p98 ft6"><SPAN class="ft2">(a)</SPAN><SPAN class="ft27">information held by banks, other financial institutions, and any person, including nominees and trustees, acting in an agency or fiduciary capacity;</SPAN></P> <P class="p99 ft2"><SPAN class="ft2">(b)</SPAN><SPAN class="ft31">information regarding the</SPAN></P> <P class="p100 ft2">ownership of companies, partnerships 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 settlors, trustees, beneficiaries and the position in an ownership chain; and in the case of foundations, information on founders, members of the foundation council and beneficiaries and the position in an ownership chain.</P> <P class="p101 ft6"><SPAN class="ft2">5.</SPAN><SPAN class="ft32">This Agreement does not create an obligation on the Parties to obtain or provide:</SPAN></P> <P class="p102 ft2"><SPAN class="ft2">(a)</SPAN><SPAN class="ft29">ownership information with respect to publicly traded companies or public collective investment funds or schemes unless such information can be obtained without giving rise to disproportionate difficulties;</SPAN></P> <P class="p103 ft6"><SPAN class="ft2">(b)</SPAN><SPAN class="ft32">information relating to a period more than six years prior to the tax period under consideration;</SPAN></P> <P class="p104 ft6"><SPAN class="ft2">(c)</SPAN><SPAN class="ft33">information unless the applicant Party has pursued all means available in its own Party to obtain the information, except those that would give rise to disproportionate difficulties;</SPAN></P> <P class="p105 ft2"><SPAN class="ft2">(d)</SPAN><SPAN class="ft15">information in the possession of or obtainable by a person other than the taxpayer that does not directly relate to the taxpayer.</SPAN></P> <P class="p106 ft2"><SPAN class="ft2">6.</SPAN><SPAN class="ft30">Where the applicant Party</SPAN></P> </DIV> <DIV id="id_2"> <P class="p15 ft2">och lämna:</P> <P class="p107 ft2"><SPAN class="ft2">a)</SPAN><SPAN class="ft34">upplysningar som innehas av banker, andra finansiella institutioner och annan person, däri inbegripet ombud och trustförvaltare som agerar i egenskap av representant eller förvaltare,</SPAN></P> <P class="p108 ft2"><SPAN class="ft2">b)</SPAN><SPAN class="ft25">upplysningar om ägarförhållandena i bolag, handelsbolag och andra personer, däri inbegripet – med de begränsningar som följer av artikel 2 – upplysningar om ägarförhållandena avseende alla sådana personer i en ägarkedja; i fråga om truster, upplysningar om stiftare, förvaltare och förmånstagare samt trustens placering i en ägarkedja; i fråga om stiftelser, upplysningar om stiftare, medlemmar i styrelsen och destinatärer samt stiftelsens placering i en ägarkedja.</SPAN></P> <P class="p109 ft6"><SPAN class="ft2">5.</SPAN><SPAN class="ft27">Detta avtal medför inte en skyldighet för parterna att inhämta eller lämna:</SPAN></P> <P class="p107 ft2"><SPAN class="ft2">a)</SPAN><SPAN class="ft35">upplysningar om ägarförhållandena i bolag vars aktier är föremål för allmän omsättning eller i publika kollektiva investeringsfonder eller i publika kollektiva investeringssystem, såvida inte sådana upplysningar kan inhämtas utan att det medför oproportionerligt stora svårigheter,</SPAN></P> <P class="p110 ft2"><SPAN class="ft2">b)</SPAN><SPAN class="ft29">upplysningar som avser tid mer än sex år före det beskattningsår som är föremål för utredning,</SPAN></P> <P class="p107 ft2"><SPAN class="ft2">c)</SPAN><SPAN class="ft29">upplysningar i fall där den anmodande parten inom sitt eget territorium inte har vidtagit alla de åtgärder som står till dess förfogande för att inhämta upplysningarna, såvida inte vidtagandet av sådana åtgärder skulle medföra oproportionerligt stora svårigheter,</SPAN></P> <P class="p111 ft2"><SPAN class="ft2">d)</SPAN><SPAN class="ft36">upplysningar som annan person än den skattskyldige innehar eller kan inhämta och som inte direkt avser den skattskyldige.</SPAN></P> <P class="p106 ft2"><SPAN class="ft2">6.</SPAN><SPAN class="ft26">När den anmodande parten</SPAN></P> </DIV> <DIV id="id_3"> <P class="p15 ft2">Prop. 2008/09:222</P> <P class="p88 ft2">12</P> </DIV> </DIV> </DIV> <DIV id="page_13"> <TABLE cellpadding=0 cellspacing=0 class="t6"> <TR> <TD class="tr1 td105"><SPAN class="p18 ft2">requests</SPAN> </TD> <TD colspan=5 class="tr1 td39"><SPAN class="p18 ft2">information with</SPAN> </TD> <TD colspan=2 class="tr1 td29"><SPAN class="p112 ft2">respect</SPAN> </TD> <TD colspan=7 class="tr1 td122"><SPAN class="p18 ft2">begär upplysningar rörande frågor</SPAN> </TD> <TD class="tr1 td22"><SPAN class="p16 ft2">Prop. 2008/09:222</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">to a matter which does not</SPAN> </TD> <TD colspan=7 class="tr7 td122"><SPAN class="p18 ft2">som inte avser ett allvarligt</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">constitute serious tax evasion, a</SPAN> </TD> <TD colspan=4 class="tr7 td123"><SPAN class="p18 ft2">skatteundandragande,</SPAN> </TD> <TD class="tr7 td124"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td74"><SPAN class="p52 ft12">ska</SPAN> </TD> <TD class="tr7 td98"><SPAN class="p52 ft2">en</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr4 td23"><SPAN class="p18 ft2">senior official of its competent</SPAN> </TD> <TD class="tr4 td6"><SPAN class="p18 ft2">tjänsteman</SPAN> </TD> <TD class="tr4 td124"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td25"><SPAN class="p18 ft2">vid</SPAN> </TD> <TD colspan=2 class="tr4 td48"><SPAN class="p113 ft2">dess</SPAN> </TD> <TD colspan=2 class="tr4 td93"><SPAN class="p52 ft2">behöriga</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">authority shall certify that the</SPAN> </TD> <TD colspan=7 class="tr7 td122"><SPAN class="p18 ft2">myndighet intyga att begäran är</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">request is relevant to, and</SPAN> </TD> <TD class="tr7 td6"><SPAN class="p18 ft2">relevant</SPAN> </TD> <TD colspan=2 class="tr7 td115"><SPAN class="p18 ft2">och</SPAN> </TD> <TD colspan=3 class="tr7 td114"><SPAN class="p52 ft2">nödvändig</SPAN> </TD> <TD class="tr7 td98"><SPAN class="p52 ft2">för</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr4 td23"><SPAN class="p18 ft2">necessary for, the determination of</SPAN> </TD> <TD colspan=7 class="tr4 td122"><SPAN class="p18 ft2">fastställandet av den skattskyl-</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">the tax liability of the taxpayer</SPAN> </TD> <TD colspan=7 class="tr7 td122"><SPAN class="p18 ft2">diges skattskyldighet enligt lag-</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">under the laws of the applicant</SPAN> </TD> <TD class="tr7 td6"><SPAN class="p18 ft2">stiftningen</SPAN> </TD> <TD class="tr7 td124"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td25"><SPAN class="p18 ft2">i</SPAN> </TD> <TD class="tr7 td20"><SPAN class="p114 ft2">den</SPAN> </TD> <TD colspan=3 class="tr7 td82"><SPAN class="p52 ft2">anmodande</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td105"><SPAN class="p18 ft2">Party.</SPAN> </TD> <TD class="tr4 td119"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td76"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td25"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td119"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td86"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td83"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td30"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td6"><SPAN class="p18 ft2">parten.</SPAN> </TD> <TD class="tr4 td124"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td25"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td20"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td124"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td98"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p112 ft2">7. If information is requested</SPAN> </TD> <TD colspan=7 class="tr7 td122"><SPAN class="p52 ft2">7. Om upplysningar begärs som</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">that relates to a person that is not a</SPAN> </TD> <TD colspan=7 class="tr7 td122"><SPAN class="p18 ft2">avser en person som varken har</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr4 td23"><SPAN class="p18 ft2">resident, nor a national, in one or</SPAN> </TD> <TD colspan=7 class="tr4 td122"><SPAN class="p18 ft2">hemvist eller är medborgare i</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">the other of the Parties, it also</SPAN> </TD> <TD colspan=7 class="tr7 td122"><SPAN class="p18 ft2">någon av parterna, ska det för den</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">shall be established to the</SPAN> </TD> <TD class="tr7 td6"><SPAN class="p18 ft2">behöriga</SPAN> </TD> <TD colspan=4 class="tr7 td82"><SPAN class="p69 ft2">myndigheten</SPAN> </TD> <TD class="tr7 td74"><SPAN class="p79 ft2">i</SPAN> </TD> <TD class="tr7 td98"><SPAN class="p28 ft12">den</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td71"><SPAN class="p18 ft2">satisfaction</SPAN> </TD> <TD class="tr4 td76"><SPAN class="p57 ft2">of</SPAN> </TD> <TD colspan=2 class="tr4 td20"><SPAN class="p55 ft2">the</SPAN> </TD> <TD colspan=3 class="tr4 td11"><SPAN class="p112 ft2">competent</SPAN> </TD> <TD colspan=7 class="tr4 td122"><SPAN class="p18 ft2">anmodade parten på ett tillfreds-</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">authority of the requested Party</SPAN> </TD> <TD colspan=7 class="tr7 td122"><SPAN class="p18 ft2">ställande sätt styrkas att sådana</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">that such information is necessary</SPAN> </TD> <TD colspan=7 class="tr7 td122"><SPAN class="p18 ft2">upplysningar är nödvändiga för en</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr4 td23"><SPAN class="p18 ft2">for the proper administration and</SPAN> </TD> <TD colspan=7 class="tr4 td122"><SPAN class="p18 ft2">korrekt tillämpning och verk-</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">enforcement of the fiscal laws of</SPAN> </TD> <TD colspan=2 class="tr7 td55"><SPAN class="p18 ft2">ställighet av</SPAN> </TD> <TD colspan=5 class="tr7 td125"><SPAN class="p52 ft2">skattelagstiftningen i</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td126"><SPAN class="p18 ft2">the applicant Party.</SPAN> </TD> <TD class="tr7 td119"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td86"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td83"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td30"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr7 td123"><SPAN class="p18 ft2">den anmodande parten.</SPAN> </TD> <TD class="tr7 td124"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td98"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr4 td23"><SPAN class="p112 ft2">8. The competent authority of</SPAN> </TD> <TD colspan=7 class="tr4 td122"><SPAN class="p52 ft2">8. Vid begäran om upplysningar</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">the applicant Party shall provide</SPAN> </TD> <TD colspan=7 class="tr7 td122"><SPAN class="p18 ft2">enligt detta avtal ska den behöriga</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">the following information to the</SPAN> </TD> <TD colspan=2 class="tr7 td55"><SPAN class="p18 ft2">myndigheten</SPAN> </TD> <TD class="tr7 td25"><SPAN class="p57 ft2">i</SPAN> </TD> <TD class="tr7 td20"><SPAN class="p65 ft2">den</SPAN> </TD> <TD colspan=3 class="tr7 td82"><SPAN class="p52 ft2">anmodande</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td71"><SPAN class="p18 ft2">competent</SPAN> </TD> <TD colspan=3 class="tr4 td40"><SPAN class="p66 ft2">authority</SPAN> </TD> <TD colspan=2 class="tr4 td48"><SPAN class="p70 ft2">of</SPAN> </TD> <TD class="tr4 td30"><SPAN class="p112 ft12">the</SPAN> </TD> <TD colspan=7 class="tr4 td122"><SPAN class="p18 ft2">parten till den behöriga myndig-</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">requested Party when making a</SPAN> </TD> <TD colspan=7 class="tr7 td122"><SPAN class="p18 ft2">heten i den anmodade parten</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">request for information under this</SPAN> </TD> <TD colspan=3 class="tr7 td45"><SPAN class="p18 ft2">lämna följande</SPAN> </TD> <TD colspan=3 class="tr7 td114"><SPAN class="p115 ft12">upplysningar,</SPAN> </TD> <TD class="tr7 td98"><SPAN class="p52 ft2">för</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td71"><SPAN class="p18 ft2">Agreement</SPAN> </TD> <TD class="tr4 td76"><SPAN class="p65 ft2">to</SPAN> </TD> <TD colspan=4 class="tr4 td56"><SPAN class="p54 ft2">demonstrate</SPAN> </TD> <TD class="tr4 td30"><SPAN class="p112 ft12">the</SPAN> </TD> <TD colspan=7 class="tr4 td122"><SPAN class="p18 ft2">att visa att de efterfrågade upplys-</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td71"><SPAN class="p18 ft2">relevance</SPAN> </TD> <TD class="tr7 td76"><SPAN class="p18 ft2">of</SPAN> </TD> <TD colspan=2 class="tr7 td20"><SPAN class="p1 ft2">the</SPAN> </TD> <TD colspan=3 class="tr7 td11"><SPAN class="p112 ft2">information</SPAN> </TD> <TD colspan=4 class="tr7 td123"><SPAN class="p18 ft2">ningarna är relevanta:</SPAN> </TD> <TD class="tr7 td124"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td98"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td127"><SPAN class="p18 ft2">sought to the request:</SPAN> </TD> <TD class="tr7 td86"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td83"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td30"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td6"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td124"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td25"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td20"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td124"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td98"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr4 td23"><SPAN class="p112 ft2">(a) the identity of the taxpayer</SPAN> </TD> <TD colspan=7 class="tr4 td122"><SPAN class="p28 ft2">a) identiteten på den skatt-</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">under examination or investiga-</SPAN> </TD> <TD colspan=7 class="tr7 td122"><SPAN class="p18 ft2">skyldige som är föremål för utred-</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td105"><SPAN class="p18 ft2">tion;</SPAN> </TD> <TD class="tr7 td119"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td76"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td25"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td119"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td86"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td83"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td30"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr7 td54"><SPAN class="p18 ft2">ning eller undersökning,</SPAN> </TD> <TD class="tr7 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td98"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr4 td23"><SPAN class="p112 ft2">(b) grounds for believing that</SPAN> </TD> <TD colspan=7 class="tr4 td122"><SPAN class="p52 ft2">b) skälen för att anta att de</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">the information requested is held</SPAN> </TD> <TD colspan=5 class="tr7 td54"><SPAN class="p18 ft2">begärda upplysningarna</SPAN> </TD> <TD colspan=2 class="tr7 td93"><SPAN class="p52 ft2">innehas</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">in or is in the possession of or</SPAN> </TD> <TD colspan=7 class="tr7 td122"><SPAN class="p18 ft2">eller kan inhämtas av person inom</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr4 td23"><SPAN class="p18 ft2">obtainable by a person subject to</SPAN> </TD> <TD colspan=7 class="tr4 td122"><SPAN class="p18 ft2">den anmodade partens jurisdiktion,</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">the jurisdiction of the requested</SPAN> </TD> <TD class="tr7 td6"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td124"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td25"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td20"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td124"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td98"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td105"><SPAN class="p18 ft2">Party;</SPAN> </TD> <TD class="tr7 td119"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td76"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td25"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td119"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td86"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td83"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td30"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td6"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td124"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td25"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td20"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td124"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td98"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr4 td23"><SPAN class="p112 ft2">(c) to the extent known, the</SPAN> </TD> <TD colspan=7 class="tr4 td122"><SPAN class="p52 ft2">c) såvitt det är känt, namn och</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">name and address of any person</SPAN> </TD> <TD colspan=7 class="tr7 td122"><SPAN class="p18 ft2">adress på person som kan antas</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">believed to be in possession of or</SPAN> </TD> <TD colspan=7 class="tr7 td122"><SPAN class="p18 ft2">inneha eller kunna inhämta de</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr4 td23"><SPAN class="p18 ft2">able to obtain the information</SPAN> </TD> <TD colspan=5 class="tr4 td54"><SPAN class="p18 ft2">begärda upplysningarna,</SPAN> </TD> <TD class="tr4 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td98"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td71"><SPAN class="p18 ft2">requested;</SPAN> </TD> <TD class="tr7 td76"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td25"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td119"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td86"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td83"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td30"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td6"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td124"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td25"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td20"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td124"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td98"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p79 ft2">(d) a statement that the request</SPAN> </TD> <TD colspan=7 class="tr7 td122"><SPAN class="p52 ft2">d) uppgift om att ansökan är i</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr4 td23"><SPAN class="p18 ft2">conforms to the law and</SPAN> </TD> <TD colspan=5 class="tr4 td54"><SPAN class="p18 ft2">överensstämmelse med</SPAN> </TD> <TD colspan=2 class="tr4 td93"><SPAN class="p52 ft2">lagstift-</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td91"><SPAN class="p18 ft2">administrative</SPAN> </TD> <TD colspan=3 class="tr7 td100"><SPAN class="p18 ft2">practice</SPAN> </TD> <TD class="tr7 td83"><SPAN class="p18 ft2">of</SPAN> </TD> <TD class="tr7 td30"><SPAN class="p112 ft12">the</SPAN> </TD> <TD colspan=7 class="tr7 td122"><SPAN class="p18 ft2">ning och administrativ praxis i den</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">applicant Party and that the</SPAN> </TD> <TD colspan=7 class="tr7 td122"><SPAN class="p18 ft2">anmodande parten och att upplys-</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td71"><SPAN class="p18 ft2">information</SPAN> </TD> <TD colspan=2 class="tr4 td10"><SPAN class="p65 ft2">would</SPAN> </TD> <TD class="tr4 td119"><SPAN class="p1 ft2">be</SPAN> </TD> <TD colspan=3 class="tr4 td11"><SPAN class="p79 ft2">obtainable</SPAN> </TD> <TD colspan=7 class="tr4 td122"><SPAN class="p18 ft2">ningarna skulle kunna inhämtas av</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">by the applicant Party under its</SPAN> </TD> <TD colspan=7 class="tr7 td122"><SPAN class="p18 ft2">den anmodande parten enligt sin</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td105"><SPAN class="p18 ft2">laws in</SPAN> </TD> <TD colspan=3 class="tr8 td40"><SPAN class="p57 ft2">similar</SPAN> </TD> <TD colspan=4 class="tr8 td117"><SPAN class="p79 ft2">circumstances,</SPAN> </TD> <TD class="tr8 td6"><SPAN class="p18 ft2">lagstiftning</SPAN> </TD> <TD class="tr8 td124"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr8 td109"><SPAN class="p116 ft12">under</SPAN> </TD> <TD class="tr8 td124"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr8 td93"><SPAN class="p52 ft2">liknande</SPAN> </TD> <TD class="tr8 td22"><SPAN class="p16 ft2">13</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_14"> <DIV> <DIV id="id_1"> <TABLE cellpadding=0 cellspacing=0 class="t3"> <TR> <TD colspan=7 class="tr1 td23"><SPAN class="p18 ft2">both for its own tax purposes and</SPAN> </TD> <TD colspan=9 class="tr1 td128"><SPAN class="p18 ft2">omständigheter, både inom ramen</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">in response to a valid request from</SPAN> </TD> <TD colspan=9 class="tr7 td128"><SPAN class="p18 ft2">för att bestämma sitt eget skatte-</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">the requested Party under this</SPAN> </TD> <TD colspan=9 class="tr7 td128"><SPAN class="p18 ft2">anspråk och för att tillmötesgå en</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr4 td114"><SPAN class="p18 ft2">Agreement;</SPAN> </TD> <TD class="tr4 td86"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td98"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td79"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td116"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=9 class="tr4 td128"><SPAN class="p18 ft2">giltig begäran från den anmodade</SPAN> </TD> </TR> <TR> <TD colspan=7 rowspan=2 class="tr11 td23"><SPAN class="p79 ft2">(e) a statement that the applicant</SPAN> </TD> <TD colspan=7 class="tr7 td129"><SPAN class="p18 ft2">parten enligt detta avtal,</SPAN> </TD> <TD class="tr7 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=9 class="tr7 td128"><SPAN class="p53 ft2">e) uppgift om att den an-</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td23"><SPAN class="p18 ft2">Party has pursued all means</SPAN> </TD> <TD colspan=9 class="tr4 td128"><SPAN class="p18 ft2">modande parten inom sitt eget</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">available in its own Party to obtain</SPAN> </TD> <TD colspan=9 class="tr7 td128"><SPAN class="p18 ft2">territorium har vidtagit alla åt-</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">the information, except those that</SPAN> </TD> <TD colspan=9 class="tr7 td128"><SPAN class="p18 ft2">gärder som står till dess för-</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td23"><SPAN class="p18 ft2">would give rise to disproportionate</SPAN> </TD> <TD colspan=9 class="tr4 td128"><SPAN class="p18 ft2">fogande för att inhämta upplys-</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td114"><SPAN class="p18 ft2">difficulties;</SPAN> </TD> <TD class="tr7 td86"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td98"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td79"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td116"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr7 td75"><SPAN class="p18 ft2">ningarna,</SPAN> </TD> <TD colspan=2 class="tr7 td36"><SPAN class="p66 ft2">utom</SPAN> </TD> <TD colspan=2 class="tr7 td41"><SPAN class="p68 ft2">sådana</SPAN> </TD> <TD colspan=2 class="tr7 td116"><SPAN class="p16 ft2">åtgärder</SPAN> </TD> </TR> <TR> <TD class="tr7 td36"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td35"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td52"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td86"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td98"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td79"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td116"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=9 class="tr7 td128"><SPAN class="p18 ft2">som skulle medföra oproportioner-</SPAN> </TD> </TR> <TR> <TD class="tr5 td36"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr5 td35"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr5 td52"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr5 td86"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr5 td98"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr5 td79"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr5 td116"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr5 td127"><SPAN class="p18 ft2">ligt stora svårigheter,</SPAN> </TD> <TD class="tr5 td25"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr5 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr5 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr16 td23"><SPAN class="p18 ft2">and to the fullest extent possible:</SPAN> </TD> <TD colspan=9 class="tr16 td128"><SPAN class="p18 ft2">samt, så långt som detta är möjligt:</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td23"><SPAN class="p79 ft2">(f) the nature and type of the</SPAN> </TD> <TD class="tr4 td34"><SPAN class="p53 ft2">f)</SPAN> </TD> <TD class="tr4 td37"><SPAN class="p18 ft2">de</SPAN> </TD> <TD colspan=3 class="tr4 td50"><SPAN class="p117 ft12">begärda</SPAN> </TD> <TD colspan=4 class="tr4 td45"><SPAN class="p16 ft2">upplysningarnas</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">information requested, including a</SPAN> </TD> <TD colspan=9 class="tr7 td128"><SPAN class="p18 ft2">närmare beskaffenhet, däri inbe-</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td114"><SPAN class="p18 ft2">description</SPAN> </TD> <TD class="tr7 td86"><SPAN class="p118 ft2">of</SPAN> </TD> <TD class="tr7 td98"><SPAN class="p53 ft2">the</SPAN> </TD> <TD colspan=2 class="tr7 td55"><SPAN class="p79 ft2">specific</SPAN> </TD> <TD colspan=9 class="tr7 td128"><SPAN class="p18 ft2">gripet en beskrivning av vilka</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td130"><SPAN class="p18 ft2">evidence,</SPAN> </TD> <TD colspan=3 class="tr4 td107"><SPAN class="p77 ft2">information</SPAN> </TD> <TD class="tr4 td79"><SPAN class="p65 ft2">or</SPAN> </TD> <TD class="tr4 td116"><SPAN class="p79 ft2">other</SPAN> </TD> <TD colspan=2 class="tr4 td63"><SPAN class="p18 ft2">bevis,</SPAN> </TD> <TD colspan=4 class="tr4 td97"><SPAN class="p18 ft2">informationer</SPAN> </TD> <TD colspan=2 class="tr4 td70"><SPAN class="p18 ft2">eller</SPAN> </TD> <TD class="tr4 td74"><SPAN class="p16 ft2">annat</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">assistance sought and the form, if</SPAN> </TD> <TD colspan=9 class="tr7 td128"><SPAN class="p18 ft2">bistånd som efterfrågas och, om</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">practicable, in which the applicant</SPAN> </TD> <TD colspan=9 class="tr7 td128"><SPAN class="p18 ft2">det är möjligt, i vilken form som</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td23"><SPAN class="p18 ft2">Party prefers to receive the</SPAN> </TD> <TD colspan=9 class="tr4 td128"><SPAN class="p18 ft2">den anmodande parten föredrar att</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td114"><SPAN class="p18 ft2">information;</SPAN> </TD> <TD class="tr7 td86"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td98"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td79"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td116"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr7 td127"><SPAN class="p18 ft2">få upplysningarna,</SPAN> </TD> <TD class="tr7 td25"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p79 ft2">(g) the tax purposes for which</SPAN> </TD> <TD class="tr7 td34"><SPAN class="p53 ft2">g)</SPAN> </TD> <TD colspan=2 class="tr7 td27"><SPAN class="p69 ft2">de</SPAN> </TD> <TD colspan=6 class="tr7 td108"><SPAN class="p16 ft2">beskattningsändamål för</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td23"><SPAN class="p18 ft2">the information is sought and why</SPAN> </TD> <TD class="tr4 td34"><SPAN class="p18 ft2">vilka</SPAN> </TD> <TD colspan=2 class="tr4 td27"><SPAN class="p58 ft2">de</SPAN> </TD> <TD colspan=6 class="tr4 td108"><SPAN class="p16 ft2">begärda upplysningarna</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">it is relevant to the determination</SPAN> </TD> <TD colspan=9 class="tr7 td128"><SPAN class="p18 ft2">efterfrågas och varför de är rele-</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">of the tax liability of a taxpayer</SPAN> </TD> <TD colspan=9 class="tr7 td128"><SPAN class="p18 ft2">vanta för att avgöra en skatt-</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td23"><SPAN class="p18 ft2">under the laws of the applicant</SPAN> </TD> <TD colspan=3 class="tr4 td75"><SPAN class="p18 ft2">skyldigs</SPAN> </TD> <TD colspan=4 class="tr4 td131"><SPAN class="p57 ft2">skattskyldighet</SPAN> </TD> <TD class="tr4 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td74"><SPAN class="p16 ft2">enligt</SPAN> </TD> </TR> <TR> <TD class="tr7 td36"><SPAN class="p18 ft2">Party;</SPAN> </TD> <TD class="tr7 td35"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td52"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td86"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td98"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td79"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td116"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr7 td97"><SPAN class="p18 ft2">lagstiftningen</SPAN> </TD> <TD class="tr7 td9"><SPAN class="p119 ft2">i</SPAN> </TD> <TD class="tr7 td79"><SPAN class="p18 ft2">den</SPAN> </TD> <TD colspan=3 class="tr7 td106"><SPAN class="p16 ft2">anmodande</SPAN> </TD> </TR> <TR> <TD rowspan=2 class="tr15 td36"><SPAN class="p53 ft2">(h)</SPAN> </TD> <TD colspan=5 rowspan=2 class="tr15 td103"><SPAN class="p120 ft2">information that</SPAN> </TD> <TD rowspan=2 class="tr15 td116"><SPAN class="p79 ft2">such</SPAN> </TD> <TD colspan=2 class="tr7 td63"><SPAN class="p18 ft2">parten,</SPAN> </TD> <TD class="tr7 td132"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td9"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td79"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td25"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td34"><SPAN class="p53 ft2">h)</SPAN> </TD> <TD class="tr4 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr4 td31"><SPAN class="p18 ft2">uppgift</SPAN> </TD> <TD colspan=2 class="tr4 td63"><SPAN class="p121 ft2">om</SPAN> </TD> <TD colspan=2 class="tr4 td70"><SPAN class="p55 ft2">att</SPAN> </TD> <TD class="tr4 td74"><SPAN class="p16 ft2">den</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">taxpayer is a resident in, or</SPAN> </TD> <TD colspan=9 class="tr7 td128"><SPAN class="p18 ft2">skattskyldige har hemvist eller är</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">national of one of the Parties, or</SPAN> </TD> <TD colspan=9 class="tr7 td128"><SPAN class="p18 ft2">medborgare i någon av parterna</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td23"><SPAN class="p18 ft2">that it is necessary for the</SPAN> </TD> <TD colspan=9 class="tr4 td128"><SPAN class="p18 ft2">eller att det är nödvändigt för att</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">determination of the tax liability of</SPAN> </TD> <TD colspan=9 class="tr7 td128"><SPAN class="p18 ft2">avgöra en skattskyldigs skatt-</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">a taxpayer under the laws of the</SPAN> </TD> <TD colspan=5 class="tr7 td133"><SPAN class="p18 ft2">skyldighet enligt</SPAN> </TD> <TD colspan=4 class="tr7 td45"><SPAN class="p16 ft2">lagstiftningen i</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td88"><SPAN class="p18 ft2">applicant Party;</SPAN> </TD> <TD class="tr4 td98"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td79"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td116"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr4 td127"><SPAN class="p18 ft2">den anmodande parten,</SPAN> </TD> <TD class="tr4 td25"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p79 ft2">(i) the period of time with</SPAN> </TD> <TD colspan=9 class="tr7 td128"><SPAN class="p53 ft2">i) den tidsperiod för vilken</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">respect to which the information is</SPAN> </TD> <TD colspan=4 class="tr7 td97"><SPAN class="p18 ft12">upplysningarna</SPAN> </TD> <TD class="tr7 td9"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr7 td112"><SPAN class="p55 ft2">behövs</SPAN> </TD> <TD class="tr7 td74"><SPAN class="p16 ft2">för</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td134"><SPAN class="p18 ft2">required for the tax purposes.</SPAN> </TD> <TD class="tr4 td116"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr4 td97"><SPAN class="p18 ft2">beskattningen.</SPAN> </TD> <TD class="tr4 td9"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td79"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td25"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p79 ft2">9. The competent authority of</SPAN> </TD> <TD colspan=9 class="tr7 td128"><SPAN class="p53 ft2">9. Den behöriga myndigheten i</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">the requested Party shall forward</SPAN> </TD> <TD colspan=9 class="tr7 td128"><SPAN class="p18 ft2">den anmodade parten ska snarast</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td88"><SPAN class="p18 ft2">the requested</SPAN> </TD> <TD colspan=3 class="tr4 td84"><SPAN class="p79 ft2">information as</SPAN> </TD> <TD colspan=9 class="tr4 td128"><SPAN class="p18 ft2">möjligt lämna de begärda upplys-</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">promptly as possible to the</SPAN> </TD> <TD colspan=3 class="tr7 td75"><SPAN class="p18 ft2">ningarna</SPAN> </TD> <TD class="tr7 td74"><SPAN class="p116 ft2">till</SPAN> </TD> <TD colspan=2 class="tr7 td63"><SPAN class="p57 ft2">den</SPAN> </TD> <TD colspan=3 class="tr7 td106"><SPAN class="p16 ft2">anmodande</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">applicant Party. To ensure a</SPAN> </TD> <TD colspan=9 class="tr7 td128"><SPAN class="p18 ft2">parten. För att tillgodose ett</SPAN> </TD> </TR> <TR> <TD class="tr4 td36"><SPAN class="p18 ft2">prompt</SPAN> </TD> <TD colspan=3 class="tr4 td135"><SPAN class="p1 ft12">response,</SPAN> </TD> <TD class="tr4 td98"><SPAN class="p57 ft2">the</SPAN> </TD> <TD colspan=2 class="tr4 td55"><SPAN class="p79 ft2">competent</SPAN> </TD> <TD colspan=9 class="tr4 td128"><SPAN class="p18 ft2">skyndsamt svar ska den anmodade</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">authority of the requested Party</SPAN> </TD> <TD colspan=2 class="tr7 td63"><SPAN class="p18 ft2">parten:</SPAN> </TD> <TD class="tr7 td132"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td9"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td79"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td25"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td36"><SPAN class="p18 ft2">shall:</SPAN> </TD> <TD class="tr7 td35"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td52"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td86"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td98"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td79"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td116"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td34"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td132"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td9"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td79"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td25"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td23"><SPAN class="p79 ft2">(a) confirm receipt of a request</SPAN> </TD> <TD colspan=9 class="tr4 td128"><SPAN class="p53 ft2">a) till den behöriga myndigheten</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">in writing to the competent</SPAN> </TD> <TD colspan=9 class="tr7 td128"><SPAN class="p18 ft2">i den anmodande parten skriftligen</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr8 td130"><SPAN class="p18 ft2">authority</SPAN> </TD> <TD class="tr8 td52"><SPAN class="p18 ft2">of</SPAN> </TD> <TD class="tr8 td86"><SPAN class="p76 ft12">the</SPAN> </TD> <TD colspan=2 class="tr8 td136"><SPAN class="p54 ft2">applicant</SPAN> </TD> <TD class="tr8 td116"><SPAN class="p79 ft2">Party</SPAN> </TD> <TD colspan=3 class="tr8 td75"><SPAN class="p18 ft2">bekräfta</SPAN> </TD> <TD colspan=3 class="tr8 td28"><SPAN class="p122 ft12">mottagandet</SPAN> </TD> <TD class="tr8 td25"><SPAN class="p18 ft2">av</SPAN> </TD> <TD colspan=2 class="tr8 td116"><SPAN class="p16 ft2">begäran</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_2"> <P class="p15 ft2">Prop. 2008/09:222</P> <P class="p88 ft2">14</P> </DIV> </DIV> </DIV> <DIV id="page_15"> <TABLE cellpadding=0 cellspacing=0 class="t6"> <TR> <TD colspan=7 class="tr1 td23"><SPAN class="p18 ft2">and shall notify the competent</SPAN> </TD> <TD colspan=2 class="tr1 td56"><SPAN class="p18 ft2">och inom</SPAN> </TD> <TD colspan=2 class="tr1 td86"><SPAN class="p123 ft2">60</SPAN> </TD> <TD colspan=3 class="tr1 td116"><SPAN class="p113 ft2">dagar</SPAN> </TD> <TD class="tr1 td77"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr1 td47"><SPAN class="p52 ft2">efter</SPAN> </TD> <TD class="tr1 td22"><SPAN class="p16 ft2">Prop. 2008/09:222</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">authority of the applicant Party of</SPAN> </TD> <TD colspan=2 class="tr7 td56"><SPAN class="p18 ft2">mottagandet</SPAN> </TD> <TD colspan=5 class="tr7 td93"><SPAN class="p124 ft12">underrätta</SPAN> </TD> <TD class="tr7 td77"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td47"><SPAN class="p52 ft2">den</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">deficiencies in the request, if any,</SPAN> </TD> <TD class="tr7 td75"><SPAN class="p18 ft2">behöriga</SPAN> </TD> <TD colspan=5 class="tr7 td56"><SPAN class="p55 ft2">myndigheten</SPAN> </TD> <TD class="tr7 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td77"><SPAN class="p1 ft2">i</SPAN> </TD> <TD class="tr7 td47"><SPAN class="p28 ft2">den</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td23"><SPAN class="p18 ft2">within 60 days of the receipt of the</SPAN> </TD> <TD colspan=4 class="tr4 td137"><SPAN class="p18 ft2">anmodande parten</SPAN> </TD> <TD class="tr4 td76"><SPAN class="p124 ft2">om</SPAN> </TD> <TD class="tr4 td4"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr4 td111"><SPAN class="p28 ft12">eventuella</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td14"><SPAN class="p18 ft2">request; and</SPAN> </TD> <TD class="tr7 td34"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td34"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td30"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr7 td123"><SPAN class="p18 ft2">brister i begäran, och</SPAN> </TD> <TD class="tr7 td4"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td77"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td47"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td124"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr7 td138"><SPAN class="p112 ft2">(b) if the competent authority of</SPAN> </TD> <TD colspan=9 class="tr7 td122"><SPAN class="p52 ft2">b) om den behöriga myndig-</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td23"><SPAN class="p18 ft2">the requested Party has been</SPAN> </TD> <TD colspan=9 class="tr4 td122"><SPAN class="p18 ft2">heten i den anmodade parten inte</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">unable to obtain and provide the</SPAN> </TD> <TD colspan=9 class="tr7 td122"><SPAN class="p18 ft2">har kunnat inhämta och lämna de</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">information within 90 days of</SPAN> </TD> <TD class="tr7 td75"><SPAN class="p18 ft2">begärda</SPAN> </TD> <TD colspan=6 class="tr7 td67"><SPAN class="p66 ft2">upplysningarna</SPAN> </TD> <TD class="tr7 td77"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td47"><SPAN class="p52 ft2">inom</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td23"><SPAN class="p18 ft2">receipt of the request, including if</SPAN> </TD> <TD colspan=9 class="tr4 td122"><SPAN class="p18 ft2">90 dagar från det att begäran togs</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td124"><SPAN class="p18 ft2">it</SPAN> </TD> <TD colspan=3 class="tr7 td131"><SPAN class="p121 ft2">encounters</SPAN> </TD> <TD colspan=2 class="tr7 td136"><SPAN class="p54 ft2">obstacles</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p112 ft2">in</SPAN> </TD> <TD colspan=9 class="tr7 td122"><SPAN class="p18 ft2">emot, däri inbegripet om det</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">furnishing the information or it</SPAN> </TD> <TD colspan=9 class="tr7 td122"><SPAN class="p18 ft2">föreligger förhinder att tillhanda-</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td23"><SPAN class="p18 ft2">refuses to furnish the information,</SPAN> </TD> <TD colspan=9 class="tr4 td122"><SPAN class="p18 ft2">hålla upplysningarna eller om den</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">it shall immediately inform the</SPAN> </TD> <TD colspan=9 class="tr7 td122"><SPAN class="p18 ft2">vägrar att tillhandahålla upplys-</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td50"><SPAN class="p18 ft2">applicant</SPAN> </TD> <TD colspan=2 class="tr7 td47"><SPAN class="p65 ft2">Party,</SPAN> </TD> <TD colspan=2 class="tr7 td136"><SPAN class="p18 ft2">explaining</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p112 ft2">the</SPAN> </TD> <TD class="tr7 td75"><SPAN class="p18 ft2">ningarna,</SPAN> </TD> <TD colspan=2 class="tr7 td10"><SPAN class="p53 ft2">ska</SPAN> </TD> <TD colspan=2 class="tr7 td74"><SPAN class="p125 ft12">den</SPAN> </TD> <TD colspan=4 class="tr7 td82"><SPAN class="p52 ft2">omedelbart</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td23"><SPAN class="p18 ft2">reason for its inability, the nature</SPAN> </TD> <TD colspan=2 class="tr4 td56"><SPAN class="p18 ft2">underrätta den</SPAN> </TD> <TD colspan=6 class="tr4 td28"><SPAN class="p126 ft2">anmodande</SPAN> </TD> <TD class="tr4 td47"><SPAN class="p52 ft2">parten</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">of the obstacles or the reasons for</SPAN> </TD> <TD colspan=9 class="tr7 td122"><SPAN class="p18 ft2">om detta och ange skälen till att</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td14"><SPAN class="p18 ft2">its refusal.</SPAN> </TD> <TD class="tr7 td34"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td34"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td30"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=9 class="tr7 td122"><SPAN class="p18 ft2">den inte kunnat inhämta och</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td124"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td116"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td25"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td34"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td34"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td30"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr4 td56"><SPAN class="p18 ft2">tillhandahålla</SPAN> </TD> <TD class="tr4 td9"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td4"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr4 td139"><SPAN class="p52 ft12">upplysningarna,</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td124"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td116"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td25"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td34"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td34"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td30"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=9 class="tr7 td122"><SPAN class="p18 ft2">vilka hinder som föreligger eller</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td124"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td116"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td25"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td34"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td34"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td30"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr8 td123"><SPAN class="p18 ft2">skälen för dess vägran.</SPAN> </TD> <TD class="tr8 td4"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td77"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td47"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr11 td50"><SPAN class="p18 ft23">Article 6</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td34"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td34"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td30"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td75"><SPAN class="p18 ft23">Artikel 6</SPAN> </TD> <TD class="tr11 td34"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td9"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td4"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td76"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td4"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td77"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td47"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr11 td140"><SPAN class="p18 ft3">Tax examinations abroad</SPAN> </TD> <TD class="tr11 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr11 td56"><SPAN class="p18 ft3">Utomlands</SPAN> </TD> <TD colspan=3 class="tr11 td36"><SPAN class="p116 ft37">utförda</SPAN> </TD> <TD class="tr11 td4"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr11 td100"><SPAN class="p28 ft3">skatte-</SPAN> </TD> <TD class="tr11 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td124"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td116"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td25"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td34"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td34"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td30"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr8 td56"><SPAN class="p18 ft3">utredningar</SPAN> </TD> <TD class="tr8 td9"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td4"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td76"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td4"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td77"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td47"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td124"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr12 td138"><SPAN class="p112 ft2">1. The requested Party may</SPAN> </TD> <TD colspan=9 class="tr12 td122"><SPAN class="p52 ft2">1. Den anmodade parten kan – i</SPAN> </TD> <TD class="tr12 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">allow, to the extent permitted</SPAN> </TD> <TD colspan=9 class="tr7 td122"><SPAN class="p18 ft2">den utsträckning som detta är</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td50"><SPAN class="p18 ft2">under</SPAN> </TD> <TD class="tr7 td25"><SPAN class="p18 ft2">its</SPAN> </TD> <TD colspan=3 class="tr7 td45"><SPAN class="p73 ft2">domestic</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p112 ft2">law,</SPAN> </TD> <TD colspan=9 class="tr7 td122"><SPAN class="p18 ft2">tillåtet enligt dess interna lagstift-</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td141"><SPAN class="p18 ft2">representatives of</SPAN> </TD> <TD class="tr4 td34"><SPAN class="p65 ft2">the</SPAN> </TD> <TD colspan=2 class="tr4 td55"><SPAN class="p79 ft2">competent</SPAN> </TD> <TD colspan=9 class="tr4 td122"><SPAN class="p18 ft2">ning – tillåta representanter för</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">authority of the applicant Party to</SPAN> </TD> <TD colspan=9 class="tr7 td122"><SPAN class="p18 ft2">den behöriga myndigheten i den</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">enter the territory of the requested</SPAN> </TD> <TD colspan=9 class="tr7 td122"><SPAN class="p18 ft2">anmodande parten att närvara i</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td23"><SPAN class="p18 ft2">Party to interview individuals and</SPAN> </TD> <TD colspan=9 class="tr4 td122"><SPAN class="p18 ft2">den anmodade parten för att höra</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">examine records with the written</SPAN> </TD> <TD class="tr7 td75"><SPAN class="p18 ft2">fysiska</SPAN> </TD> <TD colspan=3 class="tr7 td105"><SPAN class="p18 ft2">personer</SPAN> </TD> <TD colspan=2 class="tr7 td74"><SPAN class="p87 ft2">och</SPAN> </TD> <TD class="tr7 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td100"><SPAN class="p52 ft2">granska</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">consent of the persons concerned.</SPAN> </TD> <TD colspan=9 class="tr7 td122"><SPAN class="p18 ft2">handlingar efter skriftligt med-</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td23"><SPAN class="p18 ft2">The competent authority of the</SPAN> </TD> <TD colspan=9 class="tr4 td122"><SPAN class="p18 ft2">givande av de berörda personerna.</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">applicant Party shall notify the</SPAN> </TD> <TD colspan=9 class="tr7 td122"><SPAN class="p18 ft2">Den behöriga myndigheten i den</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td14"><SPAN class="p18 ft2">competent</SPAN> </TD> <TD colspan=2 class="tr7 td29"><SPAN class="p18 ft2">authority</SPAN> </TD> <TD class="tr7 td30"><SPAN class="p57 ft2">of</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p112 ft2">the</SPAN> </TD> <TD colspan=4 class="tr7 td137"><SPAN class="p18 ft2">anmodande parten</SPAN> </TD> <TD colspan=2 class="tr7 td74"><SPAN class="p127 ft2">ska</SPAN> </TD> <TD colspan=3 class="tr7 td111"><SPAN class="p52 ft2">underrätta</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td23"><SPAN class="p18 ft2">requested Party of the time and</SPAN> </TD> <TD colspan=9 class="tr4 td122"><SPAN class="p18 ft2">den behöriga myndigheten i den</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">place of the meeting with the</SPAN> </TD> <TD colspan=9 class="tr7 td122"><SPAN class="p18 ft2">anmodade parten om tid och plats</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td32"><SPAN class="p18 ft2">individuals concerned.</SPAN> </TD> <TD class="tr7 td30"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=9 class="tr7 td122"><SPAN class="p18 ft2">för mötet med berörda fysiska</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td124"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=6 rowspan=2 class="tr15 td138"><SPAN class="p112 ft2">2. At the request of the</SPAN> </TD> <TD class="tr4 td75"><SPAN class="p18 ft2">personer.</SPAN> </TD> <TD class="tr4 td34"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td9"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td4"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td76"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td4"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td77"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td47"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td124"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=9 class="tr7 td122"><SPAN class="p52 ft2">2. På begäran av den behöriga</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td14"><SPAN class="p18 ft2">competent</SPAN> </TD> <TD colspan=2 class="tr7 td29"><SPAN class="p18 ft2">authority</SPAN> </TD> <TD class="tr7 td30"><SPAN class="p57 ft2">of</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p112 ft2">the</SPAN> </TD> <TD colspan=2 class="tr7 td56"><SPAN class="p18 ft2">myndigheten</SPAN> </TD> <TD class="tr7 td9"><SPAN class="p18 ft2">i</SPAN> </TD> <TD colspan=2 class="tr7 td74"><SPAN class="p119 ft12">den</SPAN> </TD> <TD colspan=4 class="tr7 td82"><SPAN class="p52 ft2">anmodande</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td50"><SPAN class="p18 ft2">applicant</SPAN> </TD> <TD colspan=2 class="tr4 td47"><SPAN class="p58 ft2">Party,</SPAN> </TD> <TD class="tr4 td34"><SPAN class="p68 ft2">the</SPAN> </TD> <TD colspan=2 class="tr4 td55"><SPAN class="p112 ft12">competent</SPAN> </TD> <TD colspan=9 class="tr4 td122"><SPAN class="p18 ft2">parten får den behöriga myndig-</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">authority of the requested Party</SPAN> </TD> <TD colspan=9 class="tr7 td122"><SPAN class="p18 ft2">heten i den anmodade parten låta</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">may allow representatives of the</SPAN> </TD> <TD colspan=2 class="tr7 td56"><SPAN class="p18 ft2">representanter</SPAN> </TD> <TD colspan=2 class="tr7 td86"><SPAN class="p65 ft2">för</SPAN> </TD> <TD colspan=2 class="tr7 td74"><SPAN class="p87 ft2">den</SPAN> </TD> <TD colspan=3 class="tr7 td111"><SPAN class="p52 ft2">behöriga</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr4 td14"><SPAN class="p18 ft2">competent</SPAN> </TD> <TD colspan=2 class="tr4 td29"><SPAN class="p18 ft2">authority</SPAN> </TD> <TD class="tr4 td30"><SPAN class="p57 ft2">of</SPAN> </TD> <TD class="tr4 td73"><SPAN class="p112 ft2">the</SPAN> </TD> <TD colspan=2 class="tr4 td56"><SPAN class="p18 ft2">myndigheten</SPAN> </TD> <TD class="tr4 td9"><SPAN class="p18 ft2">i</SPAN> </TD> <TD colspan=2 class="tr4 td74"><SPAN class="p119 ft12">den</SPAN> </TD> <TD colspan=4 class="tr4 td82"><SPAN class="p52 ft2">anmodande</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">applicant Party to be present at the</SPAN> </TD> <TD colspan=9 class="tr7 td122"><SPAN class="p18 ft2">parten till den del detta anses</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr5 td14"><SPAN class="p18 ft2">appropriate</SPAN> </TD> <TD class="tr5 td34"><SPAN class="p65 ft2">part</SPAN> </TD> <TD class="tr5 td34"><SPAN class="p26 ft2">of</SPAN> </TD> <TD class="tr5 td30"><SPAN class="p26 ft2">a</SPAN> </TD> <TD class="tr5 td73"><SPAN class="p112 ft2">tax</SPAN> </TD> <TD class="tr5 td75"><SPAN class="p18 ft2">lämpligt</SPAN> </TD> <TD colspan=2 class="tr5 td10"><SPAN class="p18 ft2">närvara</SPAN> </TD> <TD colspan=6 class="tr5 td142"><SPAN class="p28 ft2">vid skatteutred-</SPAN> </TD> <TD class="tr5 td22"><SPAN class="p16 ft2">15</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_16"> <DIV> <DIV id="id_1"> <TABLE cellpadding=0 cellspacing=0 class="t3"> <TR height=0> <TD width=28px></TD> <TD width=31px></TD> <TD width=13px></TD> <TD width=29px></TD> <TD width=28px></TD> <TD width=42px></TD> <TD width=33px></TD> <TD width=29px></TD> <TD width=12px></TD> <TD width=23px></TD> <TD width=8px></TD> <TD width=16px></TD> <TD width=22px></TD> <TD width=13px></TD> <TD width=16px></TD> <TD width=23px></TD> <TD width=13px></TD> <TD width=13px></TD> </TR> <TR> <TD colspan=3 class="tr1 td55"><SPAN class="p18 ft2">examination</SPAN> </TD> <TD class="tr1 td34"><SPAN class="p128 ft2">in</SPAN> </TD> <TD class="tr1 td79"><SPAN class="p65 ft2">the</SPAN> </TD> <TD colspan=2 class="tr1 td107"><SPAN class="p79 ft2">requested</SPAN> </TD> <TD colspan=9 class="tr1 td143"><SPAN class="p18 ft2">ning i den anmodade parten.</SPAN> </TD> <TD class="tr1 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr1 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td40"><SPAN class="p18 ft2">Party.</SPAN> </TD> <TD class="tr7 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td34"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td79"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td63"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td30"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td34"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td35"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td77"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td119"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td66"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td119"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p112 ft2">3. If the request referred to in</SPAN> </TD> <TD colspan=11 class="tr7 td128"><SPAN class="p16 ft2">3. Bifalls en begäran enligt</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td144"><SPAN class="p18 ft2">paragraph 2 is acceded to,</SPAN> </TD> <TD class="tr4 td30"><SPAN class="p79 ft2">the</SPAN> </TD> <TD colspan=11 class="tr4 td128"><SPAN class="p18 ft2">punkt 2 ska den behöriga myn-</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td40"><SPAN class="p18 ft2">competent</SPAN> </TD> <TD class="tr7 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td130"><SPAN class="p69 ft2">authority</SPAN> </TD> <TD class="tr7 td63"><SPAN class="p53 ft2">of</SPAN> </TD> <TD class="tr7 td30"><SPAN class="p79 ft2">the</SPAN> </TD> <TD colspan=11 class="tr7 td128"><SPAN class="p18 ft2">digheten i den anmodade parten</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td40"><SPAN class="p18 ft2">requested</SPAN> </TD> <TD colspan=2 class="tr7 td63"><SPAN class="p1 ft2">Party</SPAN> </TD> <TD colspan=2 class="tr7 td42"><SPAN class="p18 ft2">conducting</SPAN> </TD> <TD class="tr7 td30"><SPAN class="p79 ft2">the</SPAN> </TD> <TD class="tr7 td34"><SPAN class="p18 ft2">som</SPAN> </TD> <TD colspan=2 class="tr7 td20"><SPAN class="p58 ft2">utför</SPAN> </TD> <TD class="tr7 td77"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr7 td72"><SPAN class="p127 ft12">utredningen</SPAN> </TD> <TD colspan=3 class="tr7 td145"><SPAN class="p16 ft2">snarast</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td23"><SPAN class="p18 ft2">examination shall, as soon as</SPAN> </TD> <TD colspan=2 class="tr4 td31"><SPAN class="p18 ft2">möjligt</SPAN> </TD> <TD colspan=4 class="tr4 td111"><SPAN class="p60 ft2">underrätta</SPAN> </TD> <TD colspan=2 class="tr4 td34"><SPAN class="p118 ft12">den</SPAN> </TD> <TD colspan=3 class="tr4 td145"><SPAN class="p16 ft2">behöriga</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td40"><SPAN class="p18 ft2">possible,</SPAN> </TD> <TD colspan=2 class="tr7 td63"><SPAN class="p128 ft2">notify</SPAN> </TD> <TD class="tr7 td79"><SPAN class="p1 ft2">the</SPAN> </TD> <TD colspan=2 class="tr7 td107"><SPAN class="p79 ft2">competent</SPAN> </TD> <TD colspan=4 class="tr7 td55"><SPAN class="p18 ft2">myndigheten</SPAN> </TD> <TD class="tr7 td119"><SPAN class="p57 ft2">i</SPAN> </TD> <TD colspan=2 class="tr7 td20"><SPAN class="p77 ft12">den</SPAN> </TD> <TD colspan=4 class="tr7 td93"><SPAN class="p16 ft2">anmodande</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">authority of the applicant Party</SPAN> </TD> <TD colspan=11 class="tr7 td128"><SPAN class="p18 ft2">parten om tid och plats för</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td23"><SPAN class="p18 ft2">about the time and place of the</SPAN> </TD> <TD colspan=4 class="tr4 td55"><SPAN class="p18 ft2">utredningen,</SPAN> </TD> <TD colspan=3 class="tr4 td101"><SPAN class="p117 ft2">om den</SPAN> </TD> <TD colspan=4 class="tr4 td93"><SPAN class="p16 ft2">myndighet</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td55"><SPAN class="p18 ft2">examination,</SPAN> </TD> <TD class="tr7 td34"><SPAN class="p53 ft2">the</SPAN> </TD> <TD colspan=2 class="tr7 td42"><SPAN class="p113 ft2">authority</SPAN> </TD> <TD class="tr7 td30"><SPAN class="p79 ft2">or</SPAN> </TD> <TD colspan=11 class="tr7 td128"><SPAN class="p18 ft2">eller person som bemyndigats att</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">official designated to carry out the</SPAN> </TD> <TD colspan=11 class="tr7 td128"><SPAN class="p18 ft2">utföra utredningen samt om de</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr4 td55"><SPAN class="p18 ft2">examination</SPAN> </TD> <TD class="tr4 td34"><SPAN class="p1 ft2">and</SPAN> </TD> <TD class="tr4 td79"><SPAN class="p1 ft2">the</SPAN> </TD> <TD colspan=2 class="tr4 td107"><SPAN class="p79 ft12">procedures</SPAN> </TD> <TD colspan=11 class="tr4 td128"><SPAN class="p18 ft2">förfaranden och villkor som den</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">and conditions required by the</SPAN> </TD> <TD colspan=3 class="tr7 td146"><SPAN class="p18 ft2">anmodade</SPAN> </TD> <TD colspan=3 class="tr7 td48"><SPAN class="p78 ft2">parten</SPAN> </TD> <TD colspan=3 class="tr7 td75"><SPAN class="p63 ft2">fastställt</SPAN> </TD> <TD colspan=2 class="tr7 td51"><SPAN class="p16 ft2">för</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">requested Party for the conduct of</SPAN> </TD> <TD colspan=3 class="tr7 td146"><SPAN class="p18 ft2">utförandet</SPAN> </TD> <TD colspan=2 class="tr7 td76"><SPAN class="p68 ft2">av</SPAN> </TD> <TD colspan=4 class="tr7 td14"><SPAN class="p122 ft12">utredningen.</SPAN> </TD> <TD colspan=2 class="tr7 td51"><SPAN class="p16 ft2">Alla</SPAN> </TD> </TR> <TR> <TD class="tr4 td79"><SPAN class="p18 ft2">the</SPAN> </TD> <TD colspan=3 class="tr4 td28"><SPAN class="p115 ft2">examination.</SPAN> </TD> <TD class="tr4 td79"><SPAN class="p66 ft2">All</SPAN> </TD> <TD colspan=2 class="tr4 td107"><SPAN class="p79 ft2">decisions</SPAN> </TD> <TD colspan=2 class="tr4 td31"><SPAN class="p18 ft2">beslut</SPAN> </TD> <TD colspan=4 class="tr4 td111"><SPAN class="p129 ft2">beträffande</SPAN> </TD> <TD colspan=4 class="tr4 td93"><SPAN class="p68 ft2">utförandet</SPAN> </TD> <TD class="tr4 td37"><SPAN class="p16 ft2">av</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">with respect to the conduct of the</SPAN> </TD> <TD colspan=11 class="tr7 td128"><SPAN class="p18 ft2">utredningen ska fattas av den</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">tax examination shall be made by</SPAN> </TD> <TD colspan=3 class="tr7 td146"><SPAN class="p18 ft2">anmodade</SPAN> </TD> <TD class="tr7 td77"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td49"><SPAN class="p123 ft12">parten</SPAN> </TD> <TD class="tr7 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td73"><SPAN class="p112 ft2">som</SPAN> </TD> <TD colspan=2 class="tr7 td51"><SPAN class="p16 ft2">utför</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td23"><SPAN class="p18 ft2">the requested Party conducting the</SPAN> </TD> <TD colspan=4 class="tr4 td55"><SPAN class="p18 ft2">utredningen.</SPAN> </TD> <TD class="tr4 td119"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td66"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td119"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr8 td55"><SPAN class="p18 ft2">examination.</SPAN> </TD> <TD class="tr8 td34"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td79"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td63"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td30"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td34"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td35"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td77"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td119"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td66"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td119"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr11 td40"><SPAN class="p18 ft23">Article 7</SPAN> </TD> <TD class="tr11 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td34"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td79"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td63"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td30"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr11 td146"><SPAN class="p18 ft23">Artikel 7</SPAN> </TD> <TD class="tr11 td77"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td66"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr11 td23"><SPAN class="p18 ft3">Possibility of declining a request</SPAN> </TD> <TD colspan=10 class="tr11 td147"><SPAN class="p18 ft3">Möjlighet att avslå en begäran</SPAN> </TD> <TD class="tr11 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr11 td23"><SPAN class="p79 ft2">1. The competent authority of</SPAN> </TD> <TD colspan=11 class="tr11 td128"><SPAN class="p16 ft2">1. Den behöriga myndigheten i</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">the requested Party may decline to</SPAN> </TD> <TD colspan=11 class="tr7 td128"><SPAN class="p18 ft2">den anmodade parten får avslå en</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr4 td55"><SPAN class="p18 ft2">assist where:</SPAN> </TD> <TD class="tr4 td34"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td79"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td63"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td30"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr4 td55"><SPAN class="p18 ft2">begäran när:</SPAN> </TD> <TD class="tr4 td119"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td66"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td119"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p79 ft2">(a) the request is not made in</SPAN> </TD> <TD colspan=11 class="tr7 td128"><SPAN class="p16 ft2">a) begäran inte har gjorts i</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">conformity with this Agreement;</SPAN> </TD> <TD colspan=11 class="tr7 td128"><SPAN class="p18 ft2">överensstämmelse med detta avtal,</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td23"><SPAN class="p79 ft2">(b) the disclosure of the</SPAN> </TD> <TD colspan=11 class="tr4 td128"><SPAN class="p16 ft2">b) lämnandet av de begärda</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td55"><SPAN class="p18 ft2">information</SPAN> </TD> <TD colspan=2 class="tr7 td130"><SPAN class="p18 ft2">requested</SPAN> </TD> <TD class="tr7 td63"><SPAN class="p54 ft2">would</SPAN> </TD> <TD class="tr7 td30"><SPAN class="p79 ft2">be</SPAN> </TD> <TD colspan=5 class="tr7 td95"><SPAN class="p18 ft2">upplysningarna</SPAN> </TD> <TD colspan=2 class="tr7 td20"><SPAN class="p127 ft2">skulle</SPAN> </TD> <TD colspan=2 class="tr7 td73"><SPAN class="p63 ft2">strida</SPAN> </TD> <TD colspan=2 class="tr7 td51"><SPAN class="p16 ft2">mot</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td144"><SPAN class="p18 ft2">contrary to public policy;</SPAN> </TD> <TD class="tr7 td30"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr7 td102"><SPAN class="p18 ft2">allmänna hänsyn,</SPAN> </TD> <TD class="tr7 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td119"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td23"><SPAN class="p79 ft2">(c) the applicant Party would not</SPAN> </TD> <TD colspan=11 class="tr4 td128"><SPAN class="p16 ft2">c) den anmodande parten inte</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">be able to obtain the information</SPAN> </TD> <TD colspan=9 class="tr7 td143"><SPAN class="p18 ft2">kan inhämta upplysningarna</SPAN> </TD> <TD class="tr7 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p79 ft2">(i) under its own laws for</SPAN> </TD> <TD colspan=11 class="tr7 td128"><SPAN class="p16 ft2">1) enligt sin lagstiftning av-</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td40"><SPAN class="p18 ft2">purposes</SPAN> </TD> <TD class="tr4 td37"><SPAN class="p69 ft2">of</SPAN> </TD> <TD colspan=3 class="tr4 td22"><SPAN class="p74 ft2">administration</SPAN> </TD> <TD class="tr4 td30"><SPAN class="p79 ft2">or</SPAN> </TD> <TD colspan=2 class="tr4 td31"><SPAN class="p18 ft2">seende</SPAN> </TD> <TD class="tr4 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr4 td107"><SPAN class="p82 ft2">tillämpning</SPAN> </TD> <TD class="tr4 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr4 td51"><SPAN class="p16 ft2">eller</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">enforcement of its own tax laws or</SPAN> </TD> <TD colspan=11 class="tr7 td128"><SPAN class="p18 ft2">verkställighet av sin skattelagstift-</SPAN> </TD> </TR> <TR> <TD colspan=7 rowspan=2 class="tr15 td23"><SPAN class="p79 ft2">(ii) in response to a valid request</SPAN> </TD> <TD colspan=3 class="tr7 td146"><SPAN class="p18 ft2">ning, eller</SPAN> </TD> <TD class="tr7 td77"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td119"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td66"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td119"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=11 class="tr4 td128"><SPAN class="p16 ft2">2) som svar på en giltig begäran</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">from the requested Party under</SPAN> </TD> <TD colspan=11 class="tr7 td128"><SPAN class="p18 ft2">enligt detta avtal från den</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td78"><SPAN class="p18 ft2">this Agreement.</SPAN> </TD> <TD class="tr7 td79"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td63"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td30"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr7 td102"><SPAN class="p18 ft2">anmodade parten.</SPAN> </TD> <TD class="tr7 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td119"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td23"><SPAN class="p79 ft2">2. The provisions of this</SPAN> </TD> <TD colspan=11 class="tr4 td128"><SPAN class="p16 ft2">2. Bestämmelserna i detta avtal</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">Agreement shall not impose on a</SPAN> </TD> <TD colspan=11 class="tr7 td128"><SPAN class="p18 ft2">ska inte medföra skyldighet för en</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">Party the obligation to supply</SPAN> </TD> <TD colspan=11 class="tr7 td128"><SPAN class="p18 ft2">part att lämna upplysningar som</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td23"><SPAN class="p18 ft2">information which would disclose</SPAN> </TD> <TD colspan=11 class="tr4 td128"><SPAN class="p18 ft2">skulle röja handels, affärs, industri</SPAN> </TD> </TR> <TR> <TD class="tr7 td79"><SPAN class="p18 ft2">any</SPAN> </TD> <TD colspan=2 class="tr7 td116"><SPAN class="p54 ft2">trade,</SPAN> </TD> <TD colspan=2 class="tr7 td130"><SPAN class="p68 ft2">business,</SPAN> </TD> <TD colspan=2 class="tr7 td107"><SPAN class="p79 ft2">industrial,</SPAN> </TD> <TD colspan=11 class="tr7 td128"><SPAN class="p18 ft2">eller yrkeshemlighet eller kom-</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">commercial or professional secret</SPAN> </TD> <TD colspan=3 class="tr7 td146"><SPAN class="p18 ft2">mersiell</SPAN> </TD> <TD colspan=4 class="tr7 td40"><SPAN class="p18 ft2">hemlighet</SPAN> </TD> <TD class="tr7 td119"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td148"><SPAN class="p18 ft2">eller</SPAN> </TD> <TD class="tr7 td37"><SPAN class="p16 ft2">i</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td23"><SPAN class="p18 ft2">or trade process. Notwithstanding</SPAN> </TD> <TD colspan=6 class="tr4 td102"><SPAN class="p18 ft2">näringsverksamhet</SPAN> </TD> <TD colspan=3 class="tr4 td75"><SPAN class="p75 ft2">nyttjat</SPAN> </TD> <TD colspan=2 class="tr4 td51"><SPAN class="p16 ft2">för-</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">the foregoing, information of the</SPAN> </TD> <TD colspan=11 class="tr7 td128"><SPAN class="p18 ft2">faringssätt. Utan hinder av detta,</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr8 td23"><SPAN class="p18 ft2">type referred to in paragraph 4 of</SPAN> </TD> <TD class="tr8 td34"><SPAN class="p18 ft2">ska</SPAN> </TD> <TD colspan=5 class="tr8 td56"><SPAN class="p75 ft12">upplysningar</SPAN> </TD> <TD colspan=2 class="tr8 td34"><SPAN class="p118 ft2">som</SPAN> </TD> <TD colspan=2 class="tr8 td148"><SPAN class="p65 ft2">avses</SPAN> </TD> <TD class="tr8 td37"><SPAN class="p16 ft2">i</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_2"> <P class="p15 ft2">Prop. 2008/09:222</P> <P class="p130 ft2">16</P> </DIV> </DIV> </DIV> <DIV id="page_17"> <TABLE cellpadding=0 cellspacing=0 class="t6"> <TR> <TD colspan=7 class="tr1 td23"><SPAN class="p18 ft2">Article 5 shall not be treated as</SPAN> </TD> <TD colspan=6 class="tr1 td122"><SPAN class="p18 ft2">artikel 5 punkt 4 inte behandlas</SPAN> </TD> <TD class="tr1 td22"><SPAN class="p16 ft2">Prop. 2008/09:222</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">such a secret or trade process</SPAN> </TD> <TD colspan=6 class="tr7 td122"><SPAN class="p18 ft2">som en sådan hemlighet eller</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">merely because it meets the</SPAN> </TD> <TD class="tr7 td63"><SPAN class="p18 ft2">sådant</SPAN> </TD> <TD colspan=3 class="tr7 td58"><SPAN class="p54 ft2">förfaringssätt</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p1 ft2">endast</SPAN> </TD> <TD class="tr7 td149"><SPAN class="p52 ft2">på</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td150"><SPAN class="p18 ft2">criteria in that paragraph.</SPAN> </TD> <TD class="tr4 td130"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr4 td122"><SPAN class="p18 ft2">grund av att de uppfyller villkoren</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td124"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=6 rowspan=2 class="tr11 td138"><SPAN class="p112 ft2">3. The provisions of this</SPAN> </TD> <TD colspan=3 class="tr7 td26"><SPAN class="p18 ft2">i nämnda punkt.</SPAN> </TD> <TD class="tr7 td149"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td149"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td124"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr7 td122"><SPAN class="p52 ft2">3. Bestämmelserna i detta avtal</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td23"><SPAN class="p18 ft2">Agreement shall not impose on a</SPAN> </TD> <TD colspan=6 class="tr4 td122"><SPAN class="p18 ft2">ska inte medföra skyldighet för en</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">Party the obligation to obtain or</SPAN> </TD> <TD colspan=6 class="tr7 td122"><SPAN class="p18 ft2">part att inhämta eller lämna</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">provide information which would</SPAN> </TD> <TD colspan=2 class="tr7 td56"><SPAN class="p18 ft2">upplysningar</SPAN> </TD> <TD colspan=3 class="tr7 td58"><SPAN class="p1 ft2">som skulle</SPAN> </TD> <TD class="tr7 td149"><SPAN class="p52 ft2">röja</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td30"><SPAN class="p18 ft2">reveal</SPAN> </TD> <TD colspan=3 class="tr4 td151"><SPAN class="p123 ft2">confidential</SPAN> </TD> <TD colspan=2 class="tr4 td45"><SPAN class="p112 ft2">communica-</SPAN> </TD> <TD colspan=6 class="tr4 td122"><SPAN class="p18 ft2">hemlig kommunikation mellan en</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">tions between a client and an</SPAN> </TD> <TD colspan=6 class="tr7 td122"><SPAN class="p18 ft2">klient och dennes advokat eller</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td41"><SPAN class="p18 ft12">attorney,</SPAN> </TD> <TD colspan=2 class="tr7 td71"><SPAN class="p2 ft2">solicitor</SPAN> </TD> <TD class="tr7 td98"><SPAN class="p62 ft2">or</SPAN> </TD> <TD class="tr7 td130"><SPAN class="p79 ft2">other</SPAN> </TD> <TD colspan=6 class="tr7 td122"><SPAN class="p18 ft2">annat juridiskt ombud, när sådan</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr4 td41"><SPAN class="p18 ft2">admitted</SPAN> </TD> <TD class="tr4 td101"><SPAN class="p2 ft2">legal</SPAN> </TD> <TD class="tr4 td18"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr4 td45"><SPAN class="p112 ft12">representative</SPAN> </TD> <TD colspan=3 class="tr4 td26"><SPAN class="p18 ft2">kommunikation:</SPAN> </TD> <TD class="tr4 td149"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td149"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">where such communications:</SPAN> </TD> <TD class="tr7 td63"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td77"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td149"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td149"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td124"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr7 td138"><SPAN class="p112 ft2">(a) are communications between</SPAN> </TD> <TD colspan=6 class="tr7 td122"><SPAN class="p52 ft2">a) utgör kommunikation mellan</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td23"><SPAN class="p18 ft2">a professional legal adviser and a</SPAN> </TD> <TD colspan=6 class="tr4 td122"><SPAN class="p18 ft2">en yrkesmässig juridisk rådgivare</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">client made in connection with the</SPAN> </TD> <TD colspan=6 class="tr7 td122"><SPAN class="p18 ft2">och dennes klient i samband med</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">giving of legal advice to the client;</SPAN> </TD> <TD colspan=4 class="tr7 td123"><SPAN class="p18 ft2">juridisk rådgivning,</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td149"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td124"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr4 td138"><SPAN class="p112 ft2">(b) are communications between</SPAN> </TD> <TD colspan=6 class="tr4 td122"><SPAN class="p52 ft2">b) utgör kommunikation mellan</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">a professional legal adviser and a</SPAN> </TD> <TD colspan=6 class="tr7 td122"><SPAN class="p18 ft2">en yrkesmässig juridisk rådgivare</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td30"><SPAN class="p18 ft2">client,</SPAN> </TD> <TD colspan=3 class="tr7 td151"><SPAN class="p60 ft2">professional</SPAN> </TD> <TD class="tr7 td98"><SPAN class="p62 ft2">legal</SPAN> </TD> <TD class="tr7 td130"><SPAN class="p79 ft2">adviser</SPAN> </TD> <TD colspan=6 class="tr7 td122"><SPAN class="p18 ft2">och dennes klient, mellan en</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td23"><SPAN class="p18 ft2">acting for the client and another</SPAN> </TD> <TD colspan=2 class="tr4 td56"><SPAN class="p18 ft2">yrkesmässig</SPAN> </TD> <TD colspan=2 class="tr4 td36"><SPAN class="p18 ft2">juridisk</SPAN> </TD> <TD colspan=2 class="tr4 td82"><SPAN class="p52 ft2">rådgivare</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">person, or the client and another</SPAN> </TD> <TD colspan=6 class="tr7 td122"><SPAN class="p18 ft2">som agerar som ombud för en</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">person made in connection with or</SPAN> </TD> <TD colspan=6 class="tr7 td122"><SPAN class="p18 ft2">klients räkning och annan person</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td124"><SPAN class="p18 ft2">in</SPAN> </TD> <TD colspan=4 class="tr4 td137"><SPAN class="p123 ft2">contemplation</SPAN> </TD> <TD class="tr4 td98"><SPAN class="p60 ft2">of</SPAN> </TD> <TD class="tr4 td130"><SPAN class="p112 ft2">legal</SPAN> </TD> <TD colspan=6 class="tr4 td122"><SPAN class="p18 ft2">eller mellan klient och annan</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">proceedings and for the purposes</SPAN> </TD> <TD colspan=6 class="tr7 td122"><SPAN class="p18 ft2">person i samband med ett</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td150"><SPAN class="p18 ft2">of such proceedings; and</SPAN> </TD> <TD class="tr7 td130"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr7 td122"><SPAN class="p18 ft2">pågående eller förestående rättsligt</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td124"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td66"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td9"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td101"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td18"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td98"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td130"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr4 td122"><SPAN class="p18 ft2">förfarande och som avser detta</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td124"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=6 rowspan=2 class="tr11 td138"><SPAN class="p112 ft2">(c) include items enclosed with</SPAN> </TD> <TD colspan=3 class="tr7 td26"><SPAN class="p18 ft2">förfarande, samt</SPAN> </TD> <TD class="tr7 td149"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td149"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td124"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr7 td26"><SPAN class="p55 ft2">c) innehåller</SPAN> </TD> <TD colspan=2 class="tr7 td82"><SPAN class="p18 ft2">upplysningar</SPAN> </TD> <TD class="tr7 td149"><SPAN class="p52 ft2">som</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td124"><SPAN class="p18 ft2">or</SPAN> </TD> <TD class="tr4 td66"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr4 td93"><SPAN class="p18 ft2">referred</SPAN> </TD> <TD class="tr4 td18"><SPAN class="p123 ft12">to</SPAN> </TD> <TD class="tr4 td98"><SPAN class="p62 ft2">in</SPAN> </TD> <TD class="tr4 td130"><SPAN class="p112 ft2">such</SPAN> </TD> <TD colspan=6 class="tr4 td122"><SPAN class="p18 ft2">bifogats eller hänvisats till i sådan</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td150"><SPAN class="p18 ft2">communications and made:</SPAN> </TD> <TD class="tr7 td130"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr7 td140"><SPAN class="p18 ft2">kommunikation och som sker</SPAN> </TD> <TD class="tr7 td149"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td124"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr7 td138"><SPAN class="p112 ft2">(i) in connection with the giving</SPAN> </TD> <TD colspan=6 class="tr7 td122"><SPAN class="p52 ft2">1) i samband med juridisk</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td88"><SPAN class="p18 ft2">of legal advice; or</SPAN> </TD> <TD class="tr4 td18"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td98"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td130"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr4 td26"><SPAN class="p18 ft2">rådgivning, eller</SPAN> </TD> <TD class="tr4 td149"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td149"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td124"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr7 td138"><SPAN class="p112 ft2">(ii) in connection with or in</SPAN> </TD> <TD colspan=6 class="tr7 td122"><SPAN class="p52 ft2">2) i samband med ett pågående</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td88"><SPAN class="p18 ft2">contemplation</SPAN> </TD> <TD class="tr7 td18"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td98"><SPAN class="p131 ft2">of</SPAN> </TD> <TD class="tr7 td130"><SPAN class="p79 ft2">legal</SPAN> </TD> <TD colspan=6 class="tr7 td122"><SPAN class="p18 ft2">eller förestående rättsligt för-</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td23"><SPAN class="p18 ft2">proceedings and for the purposes</SPAN> </TD> <TD colspan=6 class="tr4 td122"><SPAN class="p18 ft2">farande och som avser detta</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">of such proceedings, when the</SPAN> </TD> <TD colspan=6 class="tr7 td122"><SPAN class="p18 ft2">förfarande, när dessa upplysningar</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">items are in the possession of a</SPAN> </TD> <TD colspan=6 class="tr7 td122"><SPAN class="p18 ft2">innehas av en person som har rätt</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td23"><SPAN class="p18 ft2">person who is entitled to</SPAN> </TD> <TD colspan=3 class="tr4 td26"><SPAN class="p18 ft2">att inneha dem.</SPAN> </TD> <TD class="tr4 td149"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td149"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td152"><SPAN class="p18 ft2">possession of them.</SPAN> </TD> <TD class="tr7 td98"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td130"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td63"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td77"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td149"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td149"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td124"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr7 td138"><SPAN class="p79 ft2">4. A request for information</SPAN> </TD> <TD colspan=6 class="tr7 td122"><SPAN class="p52 ft2">4. En begäran om upplysningar</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td23"><SPAN class="p18 ft2">shall not be refused on the ground</SPAN> </TD> <TD colspan=6 class="tr4 td122"><SPAN class="p18 ft2">ska inte avslås på grund av att den</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">that the tax claim giving rise to the</SPAN> </TD> <TD colspan=2 class="tr7 td56"><SPAN class="p18 ft2">skattefordran</SPAN> </TD> <TD class="tr7 td77"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td149"><SPAN class="p69 ft2">som</SPAN> </TD> <TD colspan=2 class="tr7 td82"><SPAN class="p52 ft2">föranleder</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td152"><SPAN class="p18 ft2">request is disputed.</SPAN> </TD> <TD class="tr7 td98"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td130"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr7 td123"><SPAN class="p18 ft2">begäran har bestridits.</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td149"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td124"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr4 td138"><SPAN class="p112 ft2">5. The requested Party may</SPAN> </TD> <TD colspan=6 class="tr4 td122"><SPAN class="p52 ft2">5. Den anmodade parten får</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">decline a request for information if</SPAN> </TD> <TD colspan=6 class="tr7 td122"><SPAN class="p18 ft2">avslå en begäran om upplysningar</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">the information is requested by the</SPAN> </TD> <TD colspan=6 class="tr7 td122"><SPAN class="p18 ft2">om den anmodande parten har</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td23"><SPAN class="p18 ft2">applicant Party to administer or</SPAN> </TD> <TD colspan=6 class="tr4 td122"><SPAN class="p18 ft2">begärt upplysningarna för tillämp-</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr7 td23"><SPAN class="p18 ft2">enforce a provision of the tax law</SPAN> </TD> <TD class="tr7 td63"><SPAN class="p18 ft2">ning</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p18 ft2">eller</SPAN> </TD> <TD colspan=3 class="tr7 td58"><SPAN class="p1 ft2">verkställighet</SPAN> </TD> <TD class="tr7 td149"><SPAN class="p52 ft2">av</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td124"><SPAN class="p18 ft2">of</SPAN> </TD> <TD colspan=2 class="tr8 td148"><SPAN class="p87 ft2">the</SPAN> </TD> <TD class="tr8 td101"><SPAN class="p18 ft2">applicant</SPAN> </TD> <TD colspan=2 class="tr8 td145"><SPAN class="p128 ft2">Party,</SPAN> </TD> <TD class="tr8 td130"><SPAN class="p79 ft2">or any</SPAN> </TD> <TD colspan=2 class="tr8 td56"><SPAN class="p18 ft2">bestämmelse</SPAN> </TD> <TD class="tr8 td77"><SPAN class="p18 ft2">i</SPAN> </TD> <TD class="tr8 td149"><SPAN class="p61 ft2">den</SPAN> </TD> <TD colspan=2 class="tr8 td82"><SPAN class="p52 ft2">anmodande</SPAN> </TD> <TD class="tr8 td22"><SPAN class="p16 ft2">17</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_18"> <DIV> <DIV id="id_1"> <TABLE cellpadding=0 cellspacing=0 class="t3"> <TR> <TD colspan=5 class="tr1 td153"><SPAN class="p18 ft2">requirement connected</SPAN> </TD> <TD colspan=3 class="tr1 td114"><SPAN class="p79 ft2">therewith,</SPAN> </TD> <TD colspan=2 class="tr1 td135"><SPAN class="p18 ft2">partens</SPAN> </TD> <TD colspan=5 class="tr1 td38"><SPAN class="p68 ft2">skattelagstiftning,</SPAN> </TD> <TD class="tr1 td87"><SPAN class="p16 ft2">eller</SPAN> </TD> </TR> <TR> <TD class="tr7 td63"><SPAN class="p18 ft2">which</SPAN> </TD> <TD colspan=4 class="tr7 td113"><SPAN class="p54 ft2">discriminates</SPAN> </TD> <TD colspan=3 class="tr7 td114"><SPAN class="p79 ft2">against a</SPAN> </TD> <TD colspan=2 class="tr7 td135"><SPAN class="p18 ft2">därmed</SPAN> </TD> <TD colspan=5 class="tr7 td38"><SPAN class="p18 ft2">sammanhängande</SPAN> </TD> <TD class="tr7 td87"><SPAN class="p16 ft2">krav,</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">national of the requested Party as</SPAN> </TD> <TD class="tr7 td70"><SPAN class="p18 ft2">som</SPAN> </TD> <TD colspan=2 class="tr7 td73"><SPAN class="p18 ft2">under</SPAN> </TD> <TD colspan=2 class="tr7 td116"><SPAN class="p69 ft2">samma</SPAN> </TD> <TD colspan=3 class="tr7 td28"><SPAN class="p16 ft2">förhållanden</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr4 td23"><SPAN class="p18 ft2">compared with a national of the</SPAN> </TD> <TD colspan=8 class="tr4 td128"><SPAN class="p18 ft2">diskriminerar en medborgare i den</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">applicant Party in the same</SPAN> </TD> <TD colspan=8 class="tr7 td128"><SPAN class="p18 ft2">anmodade parten i förhållande till</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td56"><SPAN class="p18 ft2">circumstances.</SPAN> </TD> <TD class="tr7 td79"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td33"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td25"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td154"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td31"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=8 class="tr7 td128"><SPAN class="p18 ft2">en medborgare i den anmodande</SPAN> </TD> </TR> <TR> <TD class="tr5 td63"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr5 td119"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr5 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr5 td79"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr5 td33"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr5 td25"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr5 td154"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr5 td31"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr5 td135"><SPAN class="p18 ft2">parten.</SPAN> </TD> <TD class="tr5 td33"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr5 td87"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr5 td154"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr5 td124"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr5 td20"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr5 td87"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr12 td29"><SPAN class="p18 ft23">Article 8</SPAN> </TD> <TD class="tr12 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr12 td79"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr12 td25"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr12 td154"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr12 td135"><SPAN class="p18 ft23">Artikel 8</SPAN> </TD> <TD class="tr12 td33"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr12 td87"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr12 td154"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr12 td124"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr12 td20"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr12 td87"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr15 td56"><SPAN class="p18 ft37">Confidentiality</SPAN> </TD> <TD class="tr15 td79"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr15 td33"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr15 td154"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr15 td31"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr15 td135"><SPAN class="p18 ft3">Sekretess</SPAN> </TD> <TD class="tr15 td33"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr15 td87"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr15 td154"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr15 td124"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr15 td20"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr15 td87"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr11 td23"><SPAN class="p79 ft2">Any information received by a</SPAN> </TD> <TD colspan=8 class="tr11 td128"><SPAN class="p16 ft2">Upplysningar som tas emot av</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">Party under this Agreement shall</SPAN> </TD> <TD colspan=8 class="tr7 td128"><SPAN class="p18 ft2">en part med stöd av detta avtal ska</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">be treated as confidential and may</SPAN> </TD> <TD colspan=8 class="tr7 td128"><SPAN class="p18 ft2">hållas hemliga och får endast</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr4 td23"><SPAN class="p18 ft2">be disclosed only to persons or</SPAN> </TD> <TD colspan=8 class="tr4 td128"><SPAN class="p18 ft2">yppas för personer och myndig-</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td29"><SPAN class="p18 ft2">authorities</SPAN> </TD> <TD colspan=3 class="tr7 td111"><SPAN class="p126 ft2">(including</SPAN> </TD> <TD colspan=2 class="tr7 td148"><SPAN class="p68 ft2">courts</SPAN> </TD> <TD class="tr7 td31"><SPAN class="p79 ft2">and</SPAN> </TD> <TD class="tr7 td70"><SPAN class="p18 ft2">heter</SPAN> </TD> <TD colspan=2 class="tr7 td73"><SPAN class="p54 ft2">(däri</SPAN> </TD> <TD colspan=3 class="tr7 td50"><SPAN class="p17 ft2">inbegripet</SPAN> </TD> <TD colspan=2 class="tr7 td136"><SPAN class="p16 ft2">domstolar</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td56"><SPAN class="p18 ft2">administrative</SPAN> </TD> <TD colspan=3 class="tr7 td93"><SPAN class="p76 ft2">bodies)</SPAN> </TD> <TD class="tr7 td154"><SPAN class="p18 ft2">in</SPAN> </TD> <TD class="tr7 td31"><SPAN class="p79 ft2">the</SPAN> </TD> <TD colspan=6 class="tr7 td123"><SPAN class="p18 ft2">och förvaltningsorgan)</SPAN> </TD> <TD colspan=2 class="tr7 td136"><SPAN class="p16 ft2">inom den</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr4 td23"><SPAN class="p18 ft2">jurisdiction of the Party concerned</SPAN> </TD> <TD colspan=8 class="tr4 td128"><SPAN class="p18 ft2">partens jurisdiktion som fastställer,</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">with the assessment or collection</SPAN> </TD> <TD colspan=8 class="tr7 td128"><SPAN class="p18 ft2">uppbär eller driver in de skatter</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">of, the enforcement or prosecution</SPAN> </TD> <TD colspan=8 class="tr7 td128"><SPAN class="p18 ft2">som omfattas av avtalet eller</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr4 td23"><SPAN class="p18 ft2">in respect of, or the determination</SPAN> </TD> <TD colspan=8 class="tr4 td128"><SPAN class="p18 ft2">handlägger åtal eller överklagande</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">of appeals in relation to, the taxes</SPAN> </TD> <TD colspan=8 class="tr7 td128"><SPAN class="p18 ft2">i fråga om dessa skatter, samt för</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">covered by this Agreement, and to</SPAN> </TD> <TD colspan=8 class="tr7 td128"><SPAN class="p18 ft2">personer som har till uppgift att</SPAN> </TD> </TR> <TR> <TD class="tr4 td63"><SPAN class="p18 ft12">persons</SPAN> </TD> <TD class="tr4 td119"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr4 td111"><SPAN class="p18 ft2">concerned</SPAN> </TD> <TD colspan=2 class="tr4 td148"><SPAN class="p118 ft2">with</SPAN> </TD> <TD class="tr4 td31"><SPAN class="p79 ft2">the</SPAN> </TD> <TD colspan=8 class="tr4 td128"><SPAN class="p18 ft2">handha frågor om yppande och</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">regulation of disclosure and use of</SPAN> </TD> <TD colspan=3 class="tr7 td155"><SPAN class="p18 ft2">användning</SPAN> </TD> <TD class="tr7 td87"><SPAN class="p55 ft2">av</SPAN> </TD> <TD class="tr7 td154"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr7 td28"><SPAN class="p16 ft12">upplysningar.</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td56"><SPAN class="p18 ft2">information.</SPAN> </TD> <TD class="tr7 td79"><SPAN class="p18 ft2">Such</SPAN> </TD> <TD colspan=3 class="tr7 td109"><SPAN class="p132 ft12">persons</SPAN> </TD> <TD class="tr7 td31"><SPAN class="p79 ft2">or</SPAN> </TD> <TD colspan=8 class="tr7 td128"><SPAN class="p18 ft2">Dessa personer eller myndigheter</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td29"><SPAN class="p18 ft2">authorities</SPAN> </TD> <TD colspan=2 class="tr4 td101"><SPAN class="p2 ft2">shall</SPAN> </TD> <TD colspan=2 class="tr4 td149"><SPAN class="p26 ft2">use</SPAN> </TD> <TD class="tr4 td154"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td31"><SPAN class="p79 ft12">such</SPAN> </TD> <TD colspan=3 class="tr4 td155"><SPAN class="p18 ft2">får använda</SPAN> </TD> <TD colspan=2 class="tr4 td116"><SPAN class="p126 ft12">sådana</SPAN> </TD> <TD colspan=3 class="tr4 td28"><SPAN class="p16 ft2">upplysningar</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td56"><SPAN class="p18 ft2">information</SPAN> </TD> <TD class="tr7 td79"><SPAN class="p69 ft2">only</SPAN> </TD> <TD class="tr7 td33"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td25"><SPAN class="p18 ft2">for</SPAN> </TD> <TD class="tr7 td154"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td31"><SPAN class="p79 ft12">such</SPAN> </TD> <TD colspan=8 class="tr7 td128"><SPAN class="p18 ft2">endast för sådana syften. De får</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">purposes. They may disclose the</SPAN> </TD> <TD colspan=8 class="tr7 td128"><SPAN class="p18 ft2">yppa upplysningarna vid offentlig</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr4 td56"><SPAN class="p18 ft2">information</SPAN> </TD> <TD class="tr4 td79"><SPAN class="p18 ft2">in</SPAN> </TD> <TD colspan=2 class="tr4 td149"><SPAN class="p18 ft2">public</SPAN> </TD> <TD colspan=2 class="tr4 td29"><SPAN class="p79 ft2">court</SPAN> </TD> <TD colspan=8 class="tr4 td128"><SPAN class="p18 ft2">domstolsförhandling eller i dom-</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td56"><SPAN class="p18 ft2">proceedings</SPAN> </TD> <TD class="tr7 td79"><SPAN class="p133 ft2">or</SPAN> </TD> <TD class="tr7 td33"><SPAN class="p66 ft2">in</SPAN> </TD> <TD class="tr7 td25"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td29"><SPAN class="p79 ft2">judicial</SPAN> </TD> <TD colspan=4 class="tr7 td88"><SPAN class="p18 ft2">stolsavgöranden.</SPAN> </TD> <TD colspan=4 class="tr7 td91"><SPAN class="p16 ft2">Upplysningarna</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td29"><SPAN class="p18 ft2">decisions.</SPAN> </TD> <TD colspan=5 class="tr7 td118"><SPAN class="p65 ft2">The information</SPAN> </TD> <TD class="tr7 td31"><SPAN class="p79 ft2">may</SPAN> </TD> <TD colspan=8 class="tr7 td128"><SPAN class="p18 ft2">får inte yppas för annan person,</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr4 td23"><SPAN class="p18 ft2">not be disclosed to any other</SPAN> </TD> <TD colspan=8 class="tr4 td128"><SPAN class="p18 ft2">institution eller myndighet eller för</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">person or entity or authority or any</SPAN> </TD> <TD colspan=8 class="tr7 td128"><SPAN class="p18 ft2">annan jurisdiktion utan uttryckligt</SPAN> </TD> </TR> <TR> <TD class="tr7 td63"><SPAN class="p18 ft2">other</SPAN> </TD> <TD colspan=3 class="tr7 td72"><SPAN class="p18 ft2">jurisdiction</SPAN> </TD> <TD colspan=3 class="tr7 td109"><SPAN class="p61 ft2">without</SPAN> </TD> <TD class="tr7 td31"><SPAN class="p79 ft2">the</SPAN> </TD> <TD colspan=2 class="tr7 td135"><SPAN class="p18 ft2">skriftligt</SPAN> </TD> <TD colspan=4 class="tr7 td28"><SPAN class="p56 ft2">medgivande</SPAN> </TD> <TD class="tr7 td20"><SPAN class="p26 ft2">av</SPAN> </TD> <TD class="tr7 td87"><SPAN class="p16 ft2">den</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr4 td23"><SPAN class="p18 ft2">express written consent of the</SPAN> </TD> <TD colspan=2 class="tr4 td135"><SPAN class="p18 ft2">behöriga</SPAN> </TD> <TD colspan=5 class="tr4 td38"><SPAN class="p87 ft2">myndigheten i</SPAN> </TD> <TD class="tr4 td87"><SPAN class="p16 ft2">den</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td29"><SPAN class="p18 ft2">competent</SPAN> </TD> <TD colspan=3 class="tr7 td111"><SPAN class="p70 ft2">authority</SPAN> </TD> <TD colspan=2 class="tr7 td148"><SPAN class="p74 ft2">of</SPAN> </TD> <TD class="tr7 td31"><SPAN class="p79 ft2">the</SPAN> </TD> <TD colspan=4 class="tr7 td88"><SPAN class="p18 ft2">anmodade parten.</SPAN> </TD> <TD class="tr7 td154"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td124"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td20"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td87"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr8 td126"><SPAN class="p18 ft2">requested Party.</SPAN> </TD> <TD class="tr8 td33"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td25"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td154"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td31"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td70"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td86"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td33"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td87"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td154"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td124"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td20"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td87"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr11 td29"><SPAN class="p18 ft23">Article 9</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td79"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td33"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td25"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td154"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td31"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr11 td135"><SPAN class="p18 ft23">Artikel 9</SPAN> </TD> <TD class="tr11 td33"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td87"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td154"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td124"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td20"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td87"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr15 td56"><SPAN class="p18 ft3">Safeguards</SPAN> </TD> <TD class="tr15 td79"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr15 td33"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr15 td25"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr15 td154"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr15 td31"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr15 td155"><SPAN class="p18 ft3">Rättigheter</SPAN> </TD> <TD class="tr15 td87"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr15 td154"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr15 td124"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr15 td20"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr15 td87"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td63"><SPAN class="p55 ft2">The</SPAN> </TD> <TD colspan=2 class="tr12 td73"><SPAN class="p61 ft2">rights</SPAN> </TD> <TD colspan=2 class="tr12 td48"><SPAN class="p74 ft2">and</SPAN> </TD> <TD colspan=3 class="tr12 td114"><SPAN class="p79 ft2">safeguards</SPAN> </TD> <TD class="tr12 td70"><SPAN class="p53 ft2">De</SPAN> </TD> <TD colspan=3 class="tr12 td71"><SPAN class="p1 ft2">rättigheter</SPAN> </TD> <TD colspan=2 class="tr12 td79"><SPAN class="p62 ft2">som</SPAN> </TD> <TD colspan=2 class="tr12 td136"><SPAN class="p16 ft2">tillkommer</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr4 td23"><SPAN class="p18 ft2">secured to persons by the laws or</SPAN> </TD> <TD colspan=2 class="tr4 td135"><SPAN class="p18 ft2">personer</SPAN> </TD> <TD colspan=2 class="tr4 td36"><SPAN class="p58 ft2">enligt</SPAN> </TD> <TD colspan=2 class="tr4 td79"><SPAN class="p123 ft2">den</SPAN> </TD> <TD colspan=2 class="tr4 td136"><SPAN class="p16 ft2">anmodade</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td56"><SPAN class="p18 ft2">administrative</SPAN> </TD> <TD colspan=3 class="tr7 td93"><SPAN class="p72 ft2">practices</SPAN> </TD> <TD class="tr7 td154"><SPAN class="p69 ft2">of</SPAN> </TD> <TD class="tr7 td31"><SPAN class="p79 ft2">the</SPAN> </TD> <TD colspan=8 class="tr7 td128"><SPAN class="p18 ft2">partens lagstiftning eller admini-</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">requested Party remain applicable.</SPAN> </TD> <TD colspan=6 class="tr7 td123"><SPAN class="p18 ft2">strativa praxis förblir</SPAN> </TD> <TD colspan=2 class="tr7 td136"><SPAN class="p16 ft2">tillämpliga.</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr4 td23"><SPAN class="p18 ft2">The rights and safeguards may not</SPAN> </TD> <TD colspan=8 class="tr4 td128"><SPAN class="p18 ft2">Dessa rättigheter får dock inte</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td23"><SPAN class="p18 ft2">be applied by the requested Party</SPAN> </TD> <TD colspan=8 class="tr7 td128"><SPAN class="p18 ft2">tillämpas av den anmodade parten</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr5 td23"><SPAN class="p18 ft2">in a manner that unduly prevents</SPAN> </TD> <TD colspan=8 class="tr5 td128"><SPAN class="p18 ft2">på ett sätt som otillbörligt hindrar</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_2"> <P class="p15 ft2">Prop. 2008/09:222</P> <P class="p130 ft2">18</P> </DIV> </DIV> </DIV> <DIV id="page_19"> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p15 ft4">or delays effective exchange of information.</P> </DIV> <DIV id="id_1_2"> <P class="p15 ft4">eller försenar ett effektivt utbyte Prop. 2008/09:222 av upplysningar.</P> </DIV> </DIV> <DIV id="id_2"> <TABLE cellpadding=0 cellspacing=0 class="t10"> <TR> <TD class="tr2 td23"><SPAN class="p18 ft23">Article 10</SPAN> </TD> <TD class="tr2 td130"><SPAN class="p18 ft38">Artikel 10</SPAN> </TD> </TR> <TR> <TD class="tr12 td23"><SPAN class="p18 ft3">Costs</SPAN> </TD> <TD class="tr12 td130"><SPAN class="p18 ft3">Kostnader</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_3"> <DIV id="id_3_1"> <P class="p134 ft2">Incidence of costs incurred in providing assistance (including reasonable costs of third parties and external advisors in connection with litigation or otherwise) shall be agreed by the competent authorities of the Parties.</P> </DIV> <DIV id="id_3_2"> <P class="p134 ft2">Fördelningen av uppkomna kostnader för handräckning (däri inbegripet skäliga kostnader för tredje part och utomstående rådgivare i samband med rättsprocess eller för annat ändamål) ska parternas behöriga myndigheter komma överens om.</P> </DIV> </DIV> <DIV id="id_4"> <DIV id="id_4_1"> <P class="p15 ft23">Article 11</P> <P class="p135 ft5">No prejudicial or restrictive measures</P> <P class="p136 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft28">In the event that a Party has reason to believe that the other Party has introduced prejudicial or restrictive measures based on harmful tax practices to residents or nationals of the other Party, both Parties shall immediately initiate competent authority proceedings to resolve the matter.</SPAN></P> <P class="p137 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft30">A prejudicial or restrictive measure based on harmful tax practices means a measure applied by one Party to residents or nationals of either Party on the basis that the other Party does not engage in effective exchange of information or because it lacks transparency in the operation of its laws, regulations or administrative practices, or on the basis of no or nominal taxes and one of the preceding criteria.</SPAN></P> <P class="p138 ft6"><SPAN class="ft2">3.</SPAN><SPAN class="ft39">Without limiting the generality of the term “prejudicial</SPAN></P> </DIV> <DIV id="id_4_2"> <P class="p15 ft23">Artikel 11</P> <P class="p139 ft3">Inga riktade motåtgärder</P> <P class="p140 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft21">Om en part har anledning att anta att den andra parten infört riktade motåtgärder som avser att motverka skadlig skattekonkurrens och som riktar sig emot personer med hemvist eller medborgarskap</SPAN></P> <P class="p141 ft6"><SPAN class="ft2">i</SPAN><SPAN class="ft27">den andra parten, ska parterna omedelbart inleda förhandlingar för att lösa frågan.</SPAN></P> <P class="p142 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft31">En riktad motåtgärd som avser att motverka skadlig skattekonkurrens åsyftar en åtgärd som tillämpas av en part och som riktar sig mot personer med hemvist eller medborgarskap i en av parterna och som motiveras med att den andra parten inte medverkar till ett effektivt utbyte av information eller att denna part brister i transparens när det gäller dess lagstiftning, föreskrifter eller administrativa praxis. Detsamma gäller om denna andra part inte tar ut någon skatt eller om bara en symbolisk skatt tas ut och detta sker samtidigt som något av de kriterier som nämns ovan föreligger.</SPAN></P> <P class="p143 ft2"><SPAN class="ft2">3.</SPAN><SPAN class="ft28">Utan att begränsa den gene-</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t9"> <TR> <TD class="tr3 td121"><SPAN class="p18 ft2">rella innebörden av uttrycket</SPAN> </TD> <TD class="tr3 td106"><SPAN class="p16 ft2">19</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> </DIV> <DIV id="page_20"> <DIV> <DIV id="id_1"> <TABLE cellpadding=0 cellspacing=0 class="t3"> <TR> <TD colspan=6 class="tr1 td156"><SPAN class="p18 ft2">or restrictive measures” it includes</SPAN> </TD> <TD class="tr1 td50"><SPAN class="p66 ft2">”riktade</SPAN> </TD> <TD colspan=3 class="tr1 td46"><SPAN class="p58 ft2">motåtgärder”</SPAN> </TD> <TD colspan=2 class="tr1 td50"><SPAN class="p16 ft2">inbegriper</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td156"><SPAN class="p18 ft2">the denial of a deduction, credit or</SPAN> </TD> <TD colspan=6 class="tr7 td156"><SPAN class="p66 ft2">uttrycket att vägra avdrag, av-</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td156"><SPAN class="p18 ft2">exemption, the imposition of a tax,</SPAN> </TD> <TD class="tr7 td50"><SPAN class="p66 ft2">räkning,</SPAN> </TD> <TD colspan=4 class="tr7 td43"><SPAN class="p70 ft2">skattereduktion</SPAN> </TD> <TD class="tr7 td34"><SPAN class="p17 ft2">eller</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td156"><SPAN class="p18 ft2">charge or levy, or special reporting</SPAN> </TD> <TD colspan=6 class="tr4 td156"><SPAN class="p66 ft2">skattebefrielse, att ta ut skatt,</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td60"><SPAN class="p18 ft2">requirements. Such</SPAN> </TD> <TD colspan=2 class="tr7 td72"><SPAN class="p129 ft2">measures</SPAN> </TD> <TD colspan=6 class="tr7 td156"><SPAN class="p66 ft2">avgift eller annan pålaga eller att</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td156"><SPAN class="p18 ft2">include any measure which relate,</SPAN> </TD> <TD colspan=6 class="tr7 td156"><SPAN class="p66 ft2">ställa särskilda krav på dokumen-</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td156"><SPAN class="p18 ft2">directly or indirectly, to taxation</SPAN> </TD> <TD colspan=6 class="tr4 td156"><SPAN class="p66 ft2">tationsskyldighet. Sådana åtgärder</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td156"><SPAN class="p18 ft2">matters. However, they do not</SPAN> </TD> <TD colspan=6 class="tr7 td156"><SPAN class="p66 ft2">inbegriper varje åtgärd som direkt</SPAN> </TD> </TR> <TR> <TD class="tr7 td48"><SPAN class="p18 ft2">include</SPAN> </TD> <TD class="tr7 td51"><SPAN class="p72 ft12">any</SPAN> </TD> <TD colspan=2 class="tr7 td130"><SPAN class="p1 ft2">generally</SPAN> </TD> <TD colspan=2 class="tr7 td72"><SPAN class="p129 ft2">applicable</SPAN> </TD> <TD colspan=6 class="tr7 td156"><SPAN class="p66 ft2">eller indirekt påverkar beskatt-</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td156"><SPAN class="p18 ft2">measure, applied by either Party</SPAN> </TD> <TD colspan=4 class="tr4 td157"><SPAN class="p66 ft2">ningen. De inbegriper</SPAN> </TD> <TD colspan=2 class="tr4 td50"><SPAN class="p16 ft2">emellertid</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td156"><SPAN class="p18 ft2">against, amongst others, members</SPAN> </TD> <TD colspan=3 class="tr7 td133"><SPAN class="p66 ft2">inte allmänna</SPAN> </TD> <TD colspan=2 class="tr7 td42"><SPAN class="p26 ft2">åtgärder</SPAN> </TD> <TD class="tr7 td34"><SPAN class="p16 ft2">som</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td60"><SPAN class="p18 ft2">of the OECD generally.</SPAN> </TD> <TD class="tr7 td63"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td83"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr7 td156"><SPAN class="p66 ft2">tillämpas generellt av en part i</SPAN> </TD> </TR> <TR> <TD class="tr4 td48"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td51"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td87"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td115"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td63"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td83"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr4 td158"><SPAN class="p66 ft2">förhållande</SPAN> </TD> <TD colspan=3 class="tr4 td151"><SPAN class="p18 ft2">till bland</SPAN> </TD> <TD class="tr4 td34"><SPAN class="p16 ft12">annat</SPAN> </TD> </TR> <TR> <TD class="tr8 td48"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td51"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td87"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td115"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td63"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td83"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr8 td157"><SPAN class="p66 ft2">medlemsstater i OECD.</SPAN> </TD> <TD class="tr8 td51"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td34"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr11 td55"><SPAN class="p18 ft23">Article 12</SPAN> </TD> <TD class="tr11 td87"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td115"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td63"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td83"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr11 td158"><SPAN class="p66 ft23">Artikel 12</SPAN> </TD> <TD class="tr11 td132"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td116"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td51"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td34"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr12 td144"><SPAN class="p18 ft3">Mutual agreement procedure</SPAN> </TD> <TD class="tr12 td83"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr12 td158"><SPAN class="p66 ft3">Förfarandet</SPAN> </TD> <TD class="tr12 td132"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr12 td116"><SPAN class="p1 ft3">vid</SPAN> </TD> <TD colspan=2 class="tr12 td50"><SPAN class="p16 ft3">ömsesidig</SPAN> </TD> </TR> <TR> <TD class="tr5 td48"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr5 td51"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr5 td87"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr5 td115"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr5 td63"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr5 td83"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr5 td157"><SPAN class="p66 ft3">överenskommelse</SPAN> </TD> <TD class="tr5 td51"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr5 td34"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr16 td156"><SPAN class="p129 ft2">1. The competent authorities of</SPAN> </TD> <TD colspan=6 class="tr16 td156"><SPAN class="p16 ft2">1. Parternas behöriga myndig-</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td156"><SPAN class="p18 ft2">the Parties shall jointly endeavour</SPAN> </TD> <TD colspan=6 class="tr4 td156"><SPAN class="p66 ft2">heter ska gemensamt söka avgöra</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td156"><SPAN class="p18 ft2">to resolve any difficulties or</SPAN> </TD> <TD colspan=6 class="tr7 td156"><SPAN class="p66 ft2">sådana svårigheter och tvivelsmål</SPAN> </TD> </TR> <TR> <TD class="tr7 td48"><SPAN class="p18 ft2">doubts</SPAN> </TD> <TD colspan=2 class="tr7 td135"><SPAN class="p57 ft2">arising</SPAN> </TD> <TD class="tr7 td115"><SPAN class="p53 ft2">as</SPAN> </TD> <TD class="tr7 td63"><SPAN class="p53 ft2">to</SPAN> </TD> <TD class="tr7 td83"><SPAN class="p78 ft12">the</SPAN> </TD> <TD colspan=6 class="tr7 td156"><SPAN class="p66 ft2">som uppkommer i fråga om</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td156"><SPAN class="p18 ft2">interpretation or application of this</SPAN> </TD> <TD colspan=3 class="tr4 td133"><SPAN class="p66 ft2">tolkningen och</SPAN> </TD> <TD colspan=3 class="tr4 td22"><SPAN class="p16 ft2">tillämpningen av</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td55"><SPAN class="p18 ft2">Agreement.</SPAN> </TD> <TD class="tr7 td87"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td115"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td63"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td83"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td158"><SPAN class="p66 ft2">detta avtal.</SPAN> </TD> <TD class="tr7 td132"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td116"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td51"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td34"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td156"><SPAN class="p129 ft2">2. In addition to the endeavours</SPAN> </TD> <TD colspan=6 class="tr7 td156"><SPAN class="p16 ft2">2. Utöver vad som framgår av</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td156"><SPAN class="p18 ft2">referred to in paragraph 1, the</SPAN> </TD> <TD colspan=6 class="tr4 td156"><SPAN class="p66 ft2">punkt 1, får parternas behöriga</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td55"><SPAN class="p18 ft2">competent</SPAN> </TD> <TD colspan=2 class="tr7 td130"><SPAN class="p126 ft12">authorities</SPAN> </TD> <TD class="tr7 td63"><SPAN class="p26 ft2">of</SPAN> </TD> <TD class="tr7 td83"><SPAN class="p129 ft2">the</SPAN> </TD> <TD colspan=2 class="tr7 td158"><SPAN class="p66 ft2">myndigheter</SPAN> </TD> <TD colspan=4 class="tr7 td126"><SPAN class="p16 ft2">ömsesidigt komma</SPAN> </TD> </TR> <TR> <TD class="tr7 td48"><SPAN class="p18 ft2">Parties</SPAN> </TD> <TD class="tr7 td51"><SPAN class="p83 ft2">may</SPAN> </TD> <TD colspan=2 class="tr7 td130"><SPAN class="p144 ft2">mutually</SPAN> </TD> <TD colspan=2 class="tr7 td72"><SPAN class="p129 ft2">determine</SPAN> </TD> <TD class="tr7 td50"><SPAN class="p66 ft2">överens</SPAN> </TD> <TD class="tr7 td70"><SPAN class="p87 ft2">om</SPAN> </TD> <TD class="tr7 td132"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td42"><SPAN class="p18 ft2">förfarandena</SPAN> </TD> <TD class="tr7 td34"><SPAN class="p16 ft2">för</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td156"><SPAN class="p18 ft2">the procedures to be used under</SPAN> </TD> <TD colspan=6 class="tr4 td156"><SPAN class="p66 ft2">tillämpningen av artiklarna 5 och</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td22"><SPAN class="p18 ft2">Articles 5 and 6.</SPAN> </TD> <TD class="tr7 td115"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td63"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td83"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td50"><SPAN class="p66 ft2">6.</SPAN> </TD> <TD class="tr7 td70"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td132"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td116"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td51"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td34"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td156"><SPAN class="p129 ft2">3. The competent authorities of</SPAN> </TD> <TD colspan=6 class="tr7 td156"><SPAN class="p16 ft2">3. Vid tillämpningen av denna</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td156"><SPAN class="p18 ft2">the Parties may communicate with</SPAN> </TD> <TD class="tr4 td50"><SPAN class="p66 ft2">artikel</SPAN> </TD> <TD class="tr4 td70"><SPAN class="p18 ft2">kan</SPAN> </TD> <TD colspan=2 class="tr4 td109"><SPAN class="p18 ft2">parternas</SPAN> </TD> <TD colspan=2 class="tr4 td50"><SPAN class="p16 ft2">behöriga</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td156"><SPAN class="p18 ft2">each other directly for the</SPAN> </TD> <TD colspan=6 class="tr7 td156"><SPAN class="p66 ft2">myndigheter träda i direkt för-</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr8 td60"><SPAN class="p18 ft2">purposes of this Article.</SPAN> </TD> <TD class="tr8 td63"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td83"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr8 td157"><SPAN class="p66 ft2">bindelse med varandra.</SPAN> </TD> <TD class="tr8 td51"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td34"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr11 td55"><SPAN class="p18 ft23">Article 13</SPAN> </TD> <TD class="tr11 td87"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td115"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td63"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td83"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr11 td158"><SPAN class="p66 ft23">Artikel 13</SPAN> </TD> <TD class="tr11 td132"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td116"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td51"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td34"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr15 td22"><SPAN class="p18 ft3">Entry into force</SPAN> </TD> <TD class="tr15 td115"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr15 td63"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr15 td83"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr15 td158"><SPAN class="p66 ft37">Ikraftträdande</SPAN> </TD> <TD class="tr15 td132"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr15 td116"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr15 td51"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr15 td34"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr12 td156"><SPAN class="p129 ft2">1. Each of the Parties shall</SPAN> </TD> <TD colspan=6 class="tr12 td156"><SPAN class="p16 ft2">1. Vardera parten ska skriftligen</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td156"><SPAN class="p18 ft2">notify the other in writing of the</SPAN> </TD> <TD colspan=6 class="tr4 td156"><SPAN class="p66 ft2">underrätta den andra parten när de</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td55"><SPAN class="p18 ft2">completion</SPAN> </TD> <TD class="tr7 td87"><SPAN class="p69 ft2">of</SPAN> </TD> <TD class="tr7 td115"><SPAN class="p18 ft2">the</SPAN> </TD> <TD colspan=2 class="tr7 td72"><SPAN class="p129 ft12">procedures</SPAN> </TD> <TD colspan=6 class="tr7 td156"><SPAN class="p66 ft2">åtgärder vidtagits enligt respektive</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td156"><SPAN class="p18 ft2">required by its law for the entry</SPAN> </TD> <TD colspan=6 class="tr7 td156"><SPAN class="p66 ft2">parts lagstiftning som krävs för att</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr4 td144"><SPAN class="p18 ft2">into force of this Agreement.</SPAN> </TD> <TD class="tr4 td83"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr4 td159"><SPAN class="p66 ft2">detta avtal ska träda i kraft.</SPAN> </TD> <TD class="tr4 td34"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td156"><SPAN class="p129 ft2">2. The Agreement shall enter</SPAN> </TD> <TD colspan=6 class="tr7 td156"><SPAN class="p16 ft2">2. Avtalet träder i kraft den</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td156"><SPAN class="p18 ft2">into force on the thirtieth day after</SPAN> </TD> <TD colspan=6 class="tr7 td156"><SPAN class="p66 ft2">trettionde dagen efter den dag då</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td156"><SPAN class="p18 ft2">the receipt of the later of these</SPAN> </TD> <TD colspan=6 class="tr4 td156"><SPAN class="p66 ft2">den sista av dessa underrättelser</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td55"><SPAN class="p18 ft2">notifications</SPAN> </TD> <TD class="tr7 td87"><SPAN class="p69 ft2">and</SPAN> </TD> <TD class="tr7 td115"><SPAN class="p69 ft2">shall</SPAN> </TD> <TD colspan=2 class="tr7 td72"><SPAN class="p129 ft2">thereupon</SPAN> </TD> <TD colspan=4 class="tr7 td157"><SPAN class="p66 ft2">tas emot och tillämpas</SPAN> </TD> <TD class="tr7 td51"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td34"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr8 td55"><SPAN class="p18 ft2">have effect</SPAN> </TD> <TD class="tr8 td87"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td115"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td63"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td83"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td50"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td70"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td132"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td116"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td51"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td34"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_2"> <P class="p15 ft2">Prop. 2008/09:222</P> <P class="p130 ft2">20</P> </DIV> </DIV> </DIV> <DIV id="page_21"> <DIV id="id_1"> <TABLE cellpadding=0 cellspacing=0 class="t6"> <TR> <TD colspan=4 class="tr1 td156"><SPAN class="p78 ft2">(a) for criminal tax matters,</SPAN> </TD> <TD class="tr1 td31"><SPAN class="p81 ft2">a)</SPAN> </TD> <TD class="tr1 td18"><SPAN class="p18 ft2">i</SPAN> </TD> <TD colspan=4 class="tr1 td104"><SPAN class="p18 ft2">skattebrottsärenden,</SPAN> </TD> <TD class="tr1 td160"><SPAN class="p16 ft2">från Prop. 2008/09:222</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td156"><SPAN class="p18 ft2">from the date of entry into force;</SPAN> </TD> <TD class="tr7 td31"><SPAN class="p66 ft2">dagen</SPAN> </TD> <TD colspan=2 class="tr7 td20"><SPAN class="p87 ft2">för</SPAN> </TD> <TD colspan=3 class="tr7 td45"><SPAN class="p68 ft2">ikraftträdandet,</SPAN> </TD> <TD class="tr7 td160"><SPAN class="p145 ft2">dock</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td156"><SPAN class="p18 ft2">however, no earlier than January</SPAN> </TD> <TD colspan=7 class="tr7 td161"><SPAN class="p66 ft2">inte tidigare än den 1 januari 2010,</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td84"><SPAN class="p18 ft2">1st, 2010;</SPAN> </TD> <TD class="tr4 td93"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td83"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td31"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td18"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td52"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td119"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td20"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td90"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td160"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td156"><SPAN class="p129 ft2">(b) for all other matters covered</SPAN> </TD> <TD colspan=7 class="tr7 td161"><SPAN class="p146 ft2">b) i alla andra ärenden som</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td156"><SPAN class="p18 ft2">in Article 1, on taxable periods</SPAN> </TD> <TD colspan=7 class="tr7 td161"><SPAN class="p66 ft2">omfattas av artikel 1, för</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td156"><SPAN class="p18 ft2">beginning on or after the first day</SPAN> </TD> <TD colspan=4 class="tr4 td131"><SPAN class="p66 ft2">beskattningsår</SPAN> </TD> <TD class="tr4 td20"><SPAN class="p60 ft2">som</SPAN> </TD> <TD class="tr4 td90"><SPAN class="p65 ft2">börjar</SPAN> </TD> <TD class="tr4 td160"><SPAN class="p146 ft2">den</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td156"><SPAN class="p18 ft2">of January of the year next</SPAN> </TD> <TD colspan=7 class="tr7 td161"><SPAN class="p66 ft2">1 januari det år som närmast följer</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td156"><SPAN class="p18 ft2">following the date on which the</SPAN> </TD> <TD colspan=7 class="tr7 td161"><SPAN class="p66 ft2">efter dagen för ikraftträdandet av</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td156"><SPAN class="p18 ft2">Agreement enters into force, or</SPAN> </TD> <TD colspan=7 class="tr4 td161"><SPAN class="p66 ft2">avtalet eller senare, eller då något</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td156"><SPAN class="p18 ft2">where there is no taxable period,</SPAN> </TD> <TD colspan=4 class="tr7 td131"><SPAN class="p66 ft2">beskattningsår</SPAN> </TD> <TD colspan=3 class="tr7 td162"><SPAN class="p146 ft2">inte föreligger, för</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td156"><SPAN class="p18 ft2">for all charges to tax arising on or</SPAN> </TD> <TD colspan=4 class="tr7 td131"><SPAN class="p66 ft2">skatteanspråk</SPAN> </TD> <TD class="tr7 td20"><SPAN class="p128 ft2">som</SPAN> </TD> <TD colspan=2 class="tr7 td163"><SPAN class="p145 ft2">uppkommer</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td156"><SPAN class="p18 ft2">after the first day of January of the</SPAN> </TD> <TD colspan=7 class="tr4 td161"><SPAN class="p66 ft2">den 1 januari det år som närmast</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td156"><SPAN class="p18 ft2">year next following the date on</SPAN> </TD> <TD colspan=7 class="tr7 td161"><SPAN class="p66 ft2">följer efter dagen för ikraft-</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td156"><SPAN class="p18 ft2">which the Agreement enters into</SPAN> </TD> <TD colspan=7 class="tr7 td161"><SPAN class="p66 ft2">trädandet av avtalet eller senare,</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td156"><SPAN class="p18 ft2">force, however, no earlier than</SPAN> </TD> <TD colspan=7 class="tr4 td161"><SPAN class="p66 ft2">dock inte tidigare än den 1 januari</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr8 td84"><SPAN class="p18 ft2">January 1st, 2010.</SPAN> </TD> <TD class="tr8 td93"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td83"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td31"><SPAN class="p66 ft2">2010.</SPAN> </TD> <TD class="tr8 td18"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td52"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td119"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td20"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td90"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td160"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr11 td84"><SPAN class="p18 ft23">Article 14</SPAN> </TD> <TD class="tr11 td93"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td83"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr11 td82"><SPAN class="p66 ft23">Artikel 14</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td20"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td90"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td160"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr11 td84"><SPAN class="p18 ft3">Termination</SPAN> </TD> <TD class="tr11 td93"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td83"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr11 td82"><SPAN class="p66 ft37">Upphörande</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td20"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td90"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td160"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr11 td156"><SPAN class="p78 ft2">1. This Agreement shall remain</SPAN> </TD> <TD colspan=7 class="tr11 td161"><SPAN class="p146 ft2">1. Detta avtal förblir i kraft till</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td156"><SPAN class="p18 ft2">in force until terminated by a</SPAN> </TD> <TD colspan=7 class="tr7 td161"><SPAN class="p66 ft2">dess det sägs upp av en part.</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td156"><SPAN class="p18 ft2">Party. Either Party may terminate</SPAN> </TD> <TD colspan=7 class="tr4 td161"><SPAN class="p66 ft2">Vardera parten kan säga upp</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td156"><SPAN class="p18 ft2">the Agreement, through diplomatic</SPAN> </TD> <TD colspan=7 class="tr7 td161"><SPAN class="p66 ft2">avtalet genom att på diplomatisk</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td156"><SPAN class="p18 ft2">channels, by giving written notice</SPAN> </TD> <TD colspan=3 class="tr7 td82"><SPAN class="p66 ft2">väg lämna</SPAN> </TD> <TD colspan=2 class="tr7 td101"><SPAN class="p78 ft2">skriftlig</SPAN> </TD> <TD colspan=2 class="tr7 td163"><SPAN class="p145 ft12">underrättelse</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td156"><SPAN class="p18 ft2">of termination to the other Party.</SPAN> </TD> <TD colspan=7 class="tr4 td161"><SPAN class="p66 ft2">härom till den andra parten. I</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td156"><SPAN class="p18 ft2">In such case, the Agreement shall</SPAN> </TD> <TD colspan=2 class="tr7 td100"><SPAN class="p66 ft2">händelse</SPAN> </TD> <TD colspan=2 class="tr7 td148"><SPAN class="p55 ft2">av</SPAN> </TD> <TD class="tr7 td20"><SPAN class="p123 ft12">sådan</SPAN> </TD> <TD colspan=2 class="tr7 td163"><SPAN class="p146 ft2">uppsägning</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td156"><SPAN class="p18 ft2">cease to have effect on the first</SPAN> </TD> <TD colspan=7 class="tr7 td161"><SPAN class="p66 ft2">upphör avtalet att gälla den första</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td156"><SPAN class="p18 ft2">day of the month following the</SPAN> </TD> <TD colspan=7 class="tr4 td161"><SPAN class="p66 ft2">dagen i den månad som följer</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td156"><SPAN class="p18 ft2">end of the period of six months</SPAN> </TD> <TD colspan=7 class="tr7 td161"><SPAN class="p66 ft2">närmast efter utgången av den</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td156"><SPAN class="p18 ft2">after the date of receipt of notice</SPAN> </TD> <TD colspan=5 class="tr7 td153"><SPAN class="p66 ft2">sexmånadersperiod</SPAN> </TD> <TD class="tr7 td90"><SPAN class="p68 ft2">som</SPAN> </TD> <TD class="tr7 td160"><SPAN class="p146 ft2">följer</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr4 td156"><SPAN class="p18 ft2">of termination by the other Party.</SPAN> </TD> <TD colspan=7 class="tr4 td161"><SPAN class="p66 ft2">efter den dag då underrättelsen om</SPAN> </TD> </TR> <TR> <TD class="tr7 td116"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td136"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td93"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td83"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=7 class="tr7 td161"><SPAN class="p66 ft2">uppsägning togs emot av den</SPAN> </TD> </TR> <TR> <TD colspan=4 rowspan=2 class="tr15 td156"><SPAN class="p129 ft2">2. In the event of termination,</SPAN> </TD> <TD colspan=4 class="tr7 td131"><SPAN class="p66 ft2">andra parten.</SPAN> </TD> <TD class="tr7 td20"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td90"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td160"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td161"><SPAN class="p146 ft2">2. I händelse av uppsägning ska</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td156"><SPAN class="p18 ft2">both Parties shall remain bound by</SPAN> </TD> <TD colspan=7 class="tr7 td161"><SPAN class="p66 ft2">båda parterna vara fortsatt bundna</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td156"><SPAN class="p18 ft2">the provisions of Article 8 with</SPAN> </TD> <TD colspan=7 class="tr7 td161"><SPAN class="p66 ft2">av bestämmelserna i artikel 8 i</SPAN> </TD> </TR> <TR> <TD class="tr4 td116"><SPAN class="p18 ft2">respect</SPAN> </TD> <TD class="tr4 td136"><SPAN class="p113 ft2">to any</SPAN> </TD> <TD colspan=2 class="tr4 td91"><SPAN class="p129 ft2">information</SPAN> </TD> <TD colspan=7 class="tr4 td161"><SPAN class="p66 ft2">fråga om upplysningar som er-</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr8 td144"><SPAN class="p18 ft2">obtained under the Agreement.</SPAN> </TD> <TD class="tr8 td83"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr8 td159"><SPAN class="p66 ft2">hållits med stöd av avtalet.</SPAN> </TD> <TD class="tr8 td160"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td116"><SPAN class="p55 ft2">In</SPAN> </TD> <TD class="tr12 td136"><SPAN class="p18 ft2">witness</SPAN> </TD> <TD class="tr12 td93"><SPAN class="p147 ft2">whereof</SPAN> </TD> <TD class="tr12 td83"><SPAN class="p78 ft12">the</SPAN> </TD> <TD class="tr12 td31"><SPAN class="p81 ft2">Till</SPAN> </TD> <TD class="tr12 td18"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr12 td155"><SPAN class="p18 ft2">bekräftelse</SPAN> </TD> <TD class="tr12 td90"><SPAN class="p65 ft2">härav</SPAN> </TD> <TD class="tr12 td160"><SPAN class="p146 ft2">har</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td156"><SPAN class="p18 ft2">undersigned being duly authorised</SPAN> </TD> <TD colspan=4 class="tr7 td131"><SPAN class="p66 ft2">undertecknade,</SPAN> </TD> <TD colspan=3 class="tr7 td162"><SPAN class="p146 ft2">därtill vederbör-</SPAN> </TD> </TR> <TR> <TD class="tr7 td116"><SPAN class="p18 ft2">thereto</SPAN> </TD> <TD class="tr7 td136"><SPAN class="p73 ft2">have</SPAN> </TD> <TD class="tr7 td93"><SPAN class="p148 ft12">signed</SPAN> </TD> <TD class="tr7 td83"><SPAN class="p129 ft2">the</SPAN> </TD> <TD class="tr7 td31"><SPAN class="p66 ft2">ligen</SPAN> </TD> <TD colspan=4 class="tr7 td46"><SPAN class="p78 ft2">bemyndigade,</SPAN> </TD> <TD colspan=2 class="tr7 td163"><SPAN class="p146 ft12">undertecknat</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td84"><SPAN class="p18 ft2">Agreement.</SPAN> </TD> <TD class="tr5 td93"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr5 td83"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr5 td82"><SPAN class="p66 ft2">detta avtal.</SPAN> </TD> <TD class="tr5 td119"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr5 td20"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr5 td90"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr5 td160"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_2"> <DIV id="id_2_1"> <P class="p149 ft6">Done at Washington this 16<SPAN class="ft40">th </SPAN>day of April 2009, in duplicate in the English language.</P> </DIV> <DIV id="id_2_2"> <P class="p150 ft6">Som skedde i Washington, den 16 april 2009 i två exemplar på engelska språket.</P> <P class="p151 ft2">21</P> </DIV> </DIV> </DIV> <DIV id="page_22"> <DIV id="id_1"> <TABLE cellpadding=0 cellspacing=0 class="t11"> <TR> <TD class="tr1 td23"><SPAN class="p18 ft2">For the Government of the</SPAN> </TD> <TD class="tr1 td116"><SPAN class="p18 ft2">För</SPAN> </TD> <TD class="tr1 td88"><SPAN class="p18 ft2">Konungariket</SPAN> </TD> <TD class="tr1 td11"><SPAN class="p18 ft2">Sveriges</SPAN> </TD> <TD class="tr1 td22"><SPAN class="p18 ft2">Prop. 2008/09:222</SPAN> </TD> </TR> <TR> <TD class="tr8 td23"><SPAN class="p18 ft2">Kingdom of Sweden</SPAN> </TD> <TD colspan=2 class="tr8 td160"><SPAN class="p18 ft2">regering</SPAN> </TD> <TD class="tr8 td11"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td23"><SPAN class="p18 ft3">Jonas Hafström</SPAN> </TD> <TD colspan=2 class="tr11 td160"><SPAN class="p18 ft3">Jonas Hafström</SPAN> </TD> <TD class="tr11 td11"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td23"><SPAN class="p18 ft2">For the Government of Bermuda</SPAN> </TD> <TD colspan=2 class="tr11 td160"><SPAN class="p18 ft2">För Bermudas regering</SPAN> </TD> <TD class="tr11 td11"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p18 ft3">Paula Ann Cox</SPAN> </TD> <TD colspan=2 class="tr15 td160"><SPAN class="p18 ft3">Paula Ann Cox</SPAN> </TD> <TD class="tr15 td11"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr15 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr17 td23"><SPAN class="p18 ft23">Protocol</SPAN> </TD> <TD colspan=2 class="tr17 td160"><SPAN class="p18 ft23">Protokoll</SPAN> </TD> <TD class="tr17 td11"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr17 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_2"> <DIV id="id_2_1"> <P class="p84 ft2">PROTOCOL TO THE AGREE- MENT BETWEEN THE KING- DOM OF SWEDEN AND BERMUDA (AS AUTHORISED BY THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND) ON THE EXCHANGE OF INFOR- MATION WITH RESPECT TO TAXES</P> <P class="p152 ft2">At the moment of signing the Agreement on the exchange of information with respect to taxes between the Kingdom of Sweden and Bermuda, the Parties have agreed that the following provisions shall form an integral part of the Agreement:</P> </DIV> <DIV id="id_2_2"> <P class="p84 ft2">PROTOKOLL TILL AVTALET MELLAN KONUNGARIKET SVERIGE OCH BERMUDA (ENLIGT BEMYNDIGANDE</P> <P class="p153 ft2">FRÅN DET FÖRENADE KONUNGARIKET STORBRI- TANNIEN OCH NORDIRLAND) OM UTBYTE AV UPPLYS- NINGAR AVSEENDE SKAT- TER</P> <P class="p154 ft6">Vid undertecknandet av avtalet om utbyte av upplysningar avseende skatter mellan Konungariket Sverige och Bermuda, har parterna kommit överens om att följande bestämmelser ska utgöra en integrerande del av avtalet:</P> </DIV> </DIV> <DIV id="id_3"> <TABLE cellpadding=0 cellspacing=0 class="t12"> <TR> <TD class="tr3 td23"><SPAN class="p18 ft3">I. General provision</SPAN> </TD> <TD class="tr3 td109"><SPAN class="p18 ft3">I. Allmänt</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_4"> <DIV id="id_4_1"> <P class="p134 ft2">The Government of Bermuda will take the measures necessary to repeal any provision of its domestic legislation that requires that information is physically present for the purposes of fulfilling the Agreement. The Government of Sweden in turn will pursue all means available in its own territory to obtain the information, except those that would give rise to disproportionate difficulties.</P> </DIV> <DIV id="id_4_2"> <P class="p134 ft2">Bermudas regering ska vidta nödvändiga åtgärder för att upphäva varje bestämmelse i sin inhemska lagstiftning som kräver att upplysningar måste finnas fysiskt tillgängliga i syfte att uppfylla avtalet. Sveriges regering ska å sin sida med alla tillgängliga medel söka inhämta upplysningar inom sitt eget territorium, förutom sådana som skulle medföra oproportionerliga svårigheter.</P> </DIV> </DIV> <DIV id="id_5"> <P class="p15 ft2">22</P> </DIV> </DIV> <DIV id="page_23"> <DIV id="id_1"> <P class="p151 ft2">Prop. 2008/09:222</P> <TABLE cellpadding=0 cellspacing=0 class="t13"> <TR> <TD class="tr6 td23"><SPAN class="p18 ft3">II. Ad Article 5</SPAN> </TD> <TD class="tr6 td164"><SPAN class="p18 ft37">II. Till artikel 5</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_2"> <DIV id="id_2_1"> <P class="p134 ft2">In respect of paragraphs 6, 7 and 8 (h) of Article 5, the term “necessary” shall not be interpreted to restrict the general objectives as set out in Article 1. Certification by a senior official shall be sufficient to meet the requirements of those provisions.</P> <P class="p155 ft6">In witness whereof the undersigned being duly authorised thereto have signed this Protocol.</P> <P class="p156 ft2">Done at Washington this 16<SPAN class="ft41">th </SPAN>day of April 2009, in duplicate in the English language.</P> </DIV> <DIV id="id_2_2"> <P class="p134 ft2">Beträffande artikel 5 punkterna 6, 7 och 8 h), ska termen ”nödvändig” inte tolkas så att de övergripande syftena som anges i artikel 1 begränsas. Bekräftelse av en tjänsteman är tillräcklig för att villkoren ska anses uppfyllda i nämnda punkter.</P> <P class="p155 ft6">Till bekräftelse härav har undertecknade, därtill vederbörligen bemyndigade, undertecknat detta protokoll.</P> <P class="p157 ft6">Som skedde i Washington den 16 april 2009 i två exemplar på engelska språket.</P> </DIV> </DIV> <DIV id="id_3"> <TABLE cellpadding=0 cellspacing=0 class="t14"> <TR> <TD class="tr1 td23"><SPAN class="p18 ft2">For the Government of the</SPAN> </TD> <TD class="tr1 td10"><SPAN class="p18 ft2">För</SPAN> </TD> <TD class="tr1 td22"><SPAN class="p18 ft2">Konungariket</SPAN> </TD> <TD class="tr1 td48"><SPAN class="p18 ft2">Sveriges</SPAN> </TD> </TR> <TR> <TD class="tr8 td23"><SPAN class="p18 ft2">Kingdom of Sweden</SPAN> </TD> <TD colspan=2 class="tr8 td160"><SPAN class="p18 ft2">regering</SPAN> </TD> <TD class="tr8 td48"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td23"><SPAN class="p18 ft3">Jonas Hafström</SPAN> </TD> <TD colspan=2 class="tr11 td160"><SPAN class="p18 ft3">Jonas Hafström</SPAN> </TD> <TD class="tr11 td48"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td23"><SPAN class="p18 ft2">For the Government of Bermuda</SPAN> </TD> <TD colspan=2 class="tr11 td160"><SPAN class="p18 ft2">För Bermudas regering</SPAN> </TD> <TD class="tr11 td48"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p18 ft3">Paula Ann Cox</SPAN> </TD> <TD colspan=2 class="tr15 td160"><SPAN class="p18 ft3">Paula Ann Cox</SPAN> </TD> <TD class="tr15 td48"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p158 ft2">23</P> </DIV> </DIV> <DIV id="page_24"> <DIV id="p24dimg1"> <INGENBILD zsrc="GW0322224x1.jpg/" id="p24img1"> </DIV> <P class="p159 ft42">2.2 Förslag till lag om avtal mellan Sverige och Bermuda <SPAN class="ft4">Prop. 2008/09:222 </SPAN>om förfarande för ömsesidig överenskommelse vid</P> <P class="p160 ft20">justering av inkomst mellan företag i intressegemenskap</P> <P class="p161 ft2">Härigenom föreskrivs följande.</P> <P class="p162 ft6"><SPAN class="ft43">1 § </SPAN>Det avtal mellan Konungariket Sverige och Bermuda om förfarande för ömsesidig överenskommelse vid justering av inkomst mellan företag i intressegemenskap som undertecknades den 16 april 2009 ska gälla som lag här i landet. Avtalet är avfattat på engelska och framgår av <SPAN class="ft14">bilaga </SPAN>till denna lag.</P> <P class="p163 ft6"><SPAN class="ft43">2 § </SPAN>Avtalets beskattningsregler ska tillämpas endast till den del dessa medför inskränkning av den skattskyldighet i Sverige som annars skulle föreligga.</P> <P class="p164 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft15">Denna lag träder i kraft den dag regeringen bestämmer.</SPAN></P> <P class="p165 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft15">Denna lag ska tillämpas</SPAN></P> <P class="p166 ft6"><SPAN class="ft2">a)</SPAN><SPAN class="ft16">i fråga om källskatter, på belopp som betalas eller tillgodoförs den 1 januari det år som närmast följer efter den dag då lagen träder i kraft eller senare, och</SPAN></P> <P class="p167 ft6"><SPAN class="ft2">b)</SPAN><SPAN class="ft16">i fråga om andra skatter på inkomst, på skatter som tas ut för beskattningsår som börjar den 1 januari det år som närmast följer efter den dag då lagen träder i kraft eller senare.</SPAN></P> <P class="p168 ft2">24</P> </DIV> <DIV id="page_25"> <DIV id="tx1"><SPAN class="ft3">Definitions</SPAN></DIV> <P class="p169 ft4"><SPAN class="ft5">Bilaga </SPAN>Prop. 2008/09:222 (Översättning)</P> <P class="p170 ft2">AGREEMENT BETWEEN THE AVTAL MELLAN KONUNGA- KINGDOM OF SWEDEN AND RIKET SVERIGE OCH BER- BERMUDA ON THE ACCESS MUDA OM FÖRFARANDE FÖR TO MUTUAL AGREEMENT ÖMSESIDIG ÖVERENSKOM- PROCEDURES IN CONNEC- MELSE VID JUSTERING AV TION WITH THE ADJUST- INKOMST MELLAN FÖRETAG MENT OF PROFITS OF I INTRESSEGEMENSKAP ASSOCIATED ENTERPRISES</P> <TABLE cellpadding=0 cellspacing=0 class="t15"> <TR> <TD class="tr1 td101"><SPAN class="p55 ft2">The</SPAN> </TD> <TD colspan=2 class="tr1 td55"><SPAN class="p69 ft2">Government</SPAN> </TD> <TD class="tr1 td119"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr1 td70"><SPAN class="p18 ft2">of</SPAN> </TD> <TD class="tr1 td74"><SPAN class="p28 ft12">the</SPAN> </TD> <TD colspan=6 class="tr1 td24"><SPAN class="p113 ft2">Konungariket Sveriges regering</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td122"><SPAN class="p18 ft2">Kingdom of Sweden and the</SPAN> </TD> <TD class="tr7 td79"><SPAN class="p69 ft2">och</SPAN> </TD> <TD colspan=2 class="tr7 td114"><SPAN class="p66 ft2">Bermudas</SPAN> </TD> <TD colspan=2 class="tr7 td136"><SPAN class="p18 ft2">regering,</SPAN> </TD> <TD class="tr7 td27"><SPAN class="p16 ft2">som</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td122"><SPAN class="p18 ft2">Government of Bermuda, desiring</SPAN> </TD> <TD colspan=6 class="tr7 td24"><SPAN class="p69 ft2">önskar ingå ett avtal om förfarande</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td122"><SPAN class="p18 ft2">to conclude an Agreement on the</SPAN> </TD> <TD class="tr4 td79"><SPAN class="p69 ft2">för</SPAN> </TD> <TD colspan=5 class="tr4 td143"><SPAN class="p16 ft2">ömsesidig överenskommelse</SPAN> </TD> </TR> <TR> <TD class="tr7 td101"><SPAN class="p18 ft2">access</SPAN> </TD> <TD class="tr7 td87"><SPAN class="p18 ft2">to</SPAN> </TD> <TD class="tr7 td36"><SPAN class="p18 ft2">mutual</SPAN> </TD> <TD colspan=3 class="tr7 td11"><SPAN class="p52 ft2">agreement</SPAN> </TD> <TD colspan=6 class="tr7 td24"><SPAN class="p69 ft2">vid justering av inkomst mellan</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td122"><SPAN class="p18 ft2">procedures in connection with the</SPAN> </TD> <TD colspan=2 class="tr7 td40"><SPAN class="p69 ft2">företag i</SPAN> </TD> <TD colspan=3 class="tr7 td38"><SPAN class="p68 ft2">intressegemenskap,</SPAN> </TD> <TD class="tr7 td27"><SPAN class="p16 ft2">har</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td122"><SPAN class="p18 ft2">adjustment of profits of associated</SPAN> </TD> <TD colspan=5 class="tr4 td159"><SPAN class="p69 ft2">kommit överens om följande:</SPAN> </TD> <TD class="tr4 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td165"><SPAN class="p18 ft2">enterprises,</SPAN> </TD> <TD class="tr7 td36"><SPAN class="p68 ft2">have</SPAN> </TD> <TD colspan=2 class="tr7 td47"><SPAN class="p18 ft2">agreed</SPAN> </TD> <TD class="tr7 td74"><SPAN class="p28 ft2">as</SPAN> </TD> <TD class="tr7 td79"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td48"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td101"><SPAN class="p18 ft2">follows:</SPAN> </TD> <TD class="tr8 td87"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td36"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td119"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td70"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td79"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td48"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td101"><SPAN class="p18 ft23">Article 1</SPAN> </TD> <TD class="tr11 td87"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td36"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr11 td40"><SPAN class="p69 ft23">Artikel 1</SPAN> </TD> <TD class="tr11 td48"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr15 td165"><SPAN class="p18 ft3">Taxes covered</SPAN> </TD> <TD class="tr15 td36"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr15 td119"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr15 td70"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr15 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr15 td24"><SPAN class="p69 ft3">Skatter som omfattas av avtalet</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr12 td122"><SPAN class="p55 ft2">The taxes to which this</SPAN> </TD> <TD colspan=6 class="tr12 td24"><SPAN class="p113 ft2">De skatter på vilka detta avtal</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr4 td144"><SPAN class="p18 ft2">Agreement shall apply are:</SPAN> </TD> <TD class="tr4 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr4 td118"><SPAN class="p69 ft2">tillämpas är:</SPAN> </TD> <TD class="tr4 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td1"><SPAN class="p55 ft2">(a) in Bermuda:</SPAN> </TD> <TD class="tr7 td119"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td70"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr7 td118"><SPAN class="p113 ft2">a) i Bermuda:</SPAN> </TD> <TD class="tr7 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td122"><SPAN class="p55 ft2">(i) any tax imposed by Bermuda</SPAN> </TD> <TD colspan=6 class="tr7 td24"><SPAN class="p113 ft2">1) varje skatt som tas ut i</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td122"><SPAN class="p18 ft2">which is substantially similar to</SPAN> </TD> <TD colspan=6 class="tr4 td24"><SPAN class="p69 ft2">Bermuda och som är av i huvud-</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td122"><SPAN class="p18 ft2">the existing taxes of Sweden to</SPAN> </TD> <TD colspan=6 class="tr7 td24"><SPAN class="p69 ft2">sak likartat slag som de för</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td122"><SPAN class="p18 ft2">which this Agreement applies, but</SPAN> </TD> <TD colspan=4 class="tr7 td166"><SPAN class="p69 ft2">närvarande utgående</SPAN> </TD> <TD colspan=2 class="tr7 td136"><SPAN class="p16 ft2">skatterna i</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr4 td144"><SPAN class="p18 ft2">does not include payroll tax</SPAN> </TD> <TD class="tr4 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr4 td24"><SPAN class="p69 ft2">Sverige på vilka detta avtal</SPAN> </TD> </TR> <TR> <TD class="tr7 td101"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td87"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td36"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td119"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td70"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr7 td24"><SPAN class="p69 ft2">tillämpas, men som inte inbegriper</SPAN> </TD> </TR> <TR> <TD colspan=2 rowspan=2 class="tr15 td165"><SPAN class="p55 ft2">(hereinafter</SPAN> </TD> <TD colspan=2 rowspan=2 class="tr15 td6"><SPAN class="p53 ft2">referred</SPAN> </TD> <TD rowspan=2 class="tr15 td70"><SPAN class="p87 ft2">to</SPAN> </TD> <TD rowspan=2 class="tr15 td74"><SPAN class="p28 ft2">as</SPAN> </TD> <TD colspan=5 class="tr7 td159"><SPAN class="p69 ft2">skatt på löneutbetalningar</SPAN> </TD> <TD class="tr7 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td24"><SPAN class="p113 ft2">(i det följande benämnda ”skatt i</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td1"><SPAN class="p18 ft2">“Bermudian tax”);</SPAN> </TD> <TD class="tr7 td119"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td70"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr7 td118"><SPAN class="p69 ft2">Bermuda”),</SPAN> </TD> <TD class="tr7 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td1"><SPAN class="p55 ft2">(b) in Sweden:</SPAN> </TD> <TD class="tr7 td119"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td70"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr7 td118"><SPAN class="p113 ft2">b) i Sverige:</SPAN> </TD> <TD class="tr7 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td122"><SPAN class="p55 ft2">(i) the national income tax (den</SPAN> </TD> <TD class="tr4 td79"><SPAN class="p113 ft2">1)</SPAN> </TD> <TD class="tr4 td74"><SPAN class="p54 ft2">den</SPAN> </TD> <TD class="tr4 td48"><SPAN class="p18 ft2">statliga</SPAN> </TD> <TD colspan=3 class="tr4 td113"><SPAN class="p16 ft2">inkomstskatten,</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td144"><SPAN class="p18 ft2">statliga inkomstskatten); and</SPAN> </TD> <TD class="tr7 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td79"><SPAN class="p69 ft2">och</SPAN> </TD> <TD class="tr7 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td48"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr7 td122"><SPAN class="p55 ft2">(ii) the municipal income tax</SPAN> </TD> <TD colspan=6 class="tr7 td24"><SPAN class="p113 ft2">2) den kommunala inkomst-</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td122"><SPAN class="p18 ft2">(den kommunala inkomstskatten)</SPAN> </TD> <TD colspan=2 class="tr4 td40"><SPAN class="p69 ft2">skatten</SPAN> </TD> <TD class="tr4 td48"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td165"><SPAN class="p55 ft2">(hereinafter</SPAN> </TD> <TD colspan=2 class="tr7 td6"><SPAN class="p53 ft2">referred</SPAN> </TD> <TD class="tr7 td70"><SPAN class="p87 ft2">to</SPAN> </TD> <TD class="tr7 td74"><SPAN class="p52 ft2">as</SPAN> </TD> <TD class="tr7 td79"><SPAN class="p113 ft2">(i</SPAN> </TD> <TD class="tr7 td74"><SPAN class="p55 ft2">det</SPAN> </TD> <TD colspan=2 class="tr7 td111"><SPAN class="p74 ft2">följande</SPAN> </TD> <TD colspan=2 class="tr7 td136"><SPAN class="p16 ft2">benämnda</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr8 td1"><SPAN class="p18 ft2">“Swedish tax”).</SPAN> </TD> <TD class="tr8 td119"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td70"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr8 td118"><SPAN class="p69 ft2">”svensk skatt”).</SPAN> </TD> <TD class="tr8 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td101"><SPAN class="p18 ft23">Article 2</SPAN> </TD> <TD class="tr11 td87"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td36"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td119"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td70"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr11 td40"><SPAN class="p69 ft23">Artikel 2</SPAN> </TD> <TD class="tr11 td48"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td27"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p171 ft3">Definitioner</P> <TABLE cellpadding=0 cellspacing=0 class="t16"> <TR> <TD class="tr3 td23"><SPAN class="p18 ft2">1. For the purposes of this</SPAN> </TD> <TD class="tr3 td167"><SPAN class="p18 ft2">1. Om inte sammanhanget föran-</SPAN> </TD> <TD class="tr3 td106"><SPAN class="p16 ft2">25</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_26"> <DIV> <DIV id="id_1"> <P class="p15 ft4">Agreement, unless the context otherwise requires:</P> <P class="p172 ft6"><SPAN class="ft2">(a)</SPAN><SPAN class="ft44">the term “Party” means Bermuda or Sweden as the context requires; the term “Parties” means Bermuda and Sweden;</SPAN></P> <P class="p134 ft2"><SPAN class="ft2">(b)</SPAN><SPAN class="ft26">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 accordance with international law exercises sovereign rights or jurisdiction;</SPAN></P> <P class="p173 ft6"><SPAN class="ft2">(c)</SPAN><SPAN class="ft27">the term “Bermuda” means the Islands of Bermuda;</SPAN></P> <P class="p174 ft2"><SPAN class="ft2">(d)</SPAN><SPAN class="ft15">the term “resident of a Party” means</SPAN></P> <P class="p175 ft2"><SPAN class="ft2">(i)</SPAN><SPAN class="ft34">in Sweden, any person, who under the law of Sweden is liable to tax therein by reason of his domicile, residence, place of management, place of incorporation or any other criterion of a similar nature; this term, however, does not include a person who is liable to tax in Sweden in respect only of income from sources in Sweden;</SPAN></P> <P class="p176 ft2"><SPAN class="ft2">(ii)</SPAN><SPAN class="ft29">in Bermuda, an individual ordinarily resident in Bermuda, and a company, partnership or other entity created under the laws of Bermuda; provided that an entity created under the laws of Bermuda shall not be deemed to be resident in Bermuda unless its effective management is carried on in Bermuda;</SPAN></P> <P class="p177 ft6"><SPAN class="ft2">(e)</SPAN><SPAN class="ft45">the term “enterprise” applies to the carrying on of any business;</SPAN></P> <P class="p175 ft6"><SPAN class="ft2">(f)</SPAN><SPAN class="ft46">the term “enterprise of a Party” means an enterprise carried on by a resident of a Party;</SPAN></P> <P class="p178 ft2"><SPAN class="ft2">(g)</SPAN><SPAN class="ft47">the term “competent authority” means</SPAN></P> <P class="p175 ft6"><SPAN class="ft2">(i)</SPAN><SPAN class="ft48">in the case of Bermuda, the Minister of Finance, or an</SPAN></P> </DIV> <DIV id="id_2"> <P class="p179 ft6">leder annat, har vid tillämpningen av detta avtal följande uttryck nedan angiven betydelse:</P> <P class="p107 ft2"><SPAN class="ft2">a)</SPAN><SPAN class="ft26">”part” avser Bermuda eller Sverige, beroende på sammanhanget; ”parterna” avser Bermuda och Sverige,</SPAN></P> <P class="p107 ft2"><SPAN class="ft2">b)</SPAN><SPAN class="ft15">”Sverige” avser Konungariket Sverige och inbegriper, när uttrycket används i geografisk betydelse, Sveriges territorium, Sveriges territorialvatten och andra havsområden över vilka Sverige, i överensstämmelse med folkrättens regler, utövar suveräna rättigheter eller jurisdiktion,</SPAN></P> <P class="p180 ft6"><SPAN class="ft2">c)</SPAN><SPAN class="ft49">”Bermuda” avser Bermudaöarna,</SPAN></P> <P class="p181 ft2"><SPAN class="ft2">d)</SPAN><SPAN class="ft26">”person med hemvist i en part” avser</SPAN></P> <P class="p107 ft2"><SPAN class="ft2">1)</SPAN><SPAN class="ft34">i Sverige, person som enligt lagstiftningen i Sverige är skattskyldig där på grund av domicil, bosättning, plats för företagsledning, plats för bildande eller annan liknande omständighet. Detta uttryck inbegriper emellertid inte person som är skattskyldig i Sverige endast för inkomst som har källa i Sverige,</SPAN></P> <P class="p182 ft6"><SPAN class="ft2">2)</SPAN><SPAN class="ft16">i Bermuda, fysisk person som enligt lagstiftningen i Bermuda är</SPAN></P> <P class="p179 ft2">stadigvarande bosatt där (”ordinarily resident”) och bolag, handelsbolag eller annat subjekt som är bildat enligt lagstiftningen i Bermuda. Ett subjekt som är bildat enligt lagstiftningen i Bermuda anses inte ha hemvist i Bermuda om inte dess verkliga ledning utövas i Bermuda,</P> <P class="p183 ft6"><SPAN class="ft2">e)</SPAN><SPAN class="ft49">”företag” avser bedrivandet av varje form av rörelse,</SPAN></P> <P class="p107 ft2"><SPAN class="ft2">f)</SPAN><SPAN class="ft21">”företag i en part” avser företag som bedrivs av en person med hemvist i en part,</SPAN></P> <P class="p184 ft2"><SPAN class="ft2">g)</SPAN><SPAN class="ft15">”behörig myndighet” avser</SPAN></P> <P class="p185 ft6"><SPAN class="ft2">1)</SPAN><SPAN class="ft45">i fråga om Bermuda, finansministern eller dennes befull-</SPAN></P> </DIV> <DIV id="id_3"> <P class="p15 ft2">Prop. 2008/09:222</P> <P class="p130 ft2">26</P> </DIV> </DIV> </DIV> <DIV id="page_27"> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p15 ft2">authorised representative;</P> <P class="p186 ft2"><SPAN class="ft2">(ii)</SPAN><SPAN class="ft28">in the case of Sweden, the Minister of Finance, or an authorised representative or the authority which is designated as a competent authority for the purposes of this Agreement.</SPAN></P> <P class="p187 ft2">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 for the purposes of the taxes to which the Agreement applies, any meaning under the applicable tax laws of that Party prevailing over a meaning given to the term under other laws of that Party.</P> </DIV> <DIV id="id_1_2"> <TABLE cellpadding=0 cellspacing=0 class="t9"> <TR> <TD class="tr1 td122"><SPAN class="p18 ft2">mäktigade ombud,</SPAN> </TD> <TD class="tr1 td22"><SPAN class="p18 ft2">Prop. 2008/09:222</SPAN> </TD> </TR> </TABLE> <P class="p188 ft2"><SPAN class="ft2">2)</SPAN><SPAN class="ft29">i fråga om Sverige, finansministern, dennes befullmäktigade ombud eller den myndighet åt vilken uppdras att vara behörig myndighet vid tillämpningen av detta avtal.</SPAN></P> <P class="p189 ft2">2. Då en part tillämpar avtalet vid någon tidpunkt anses, såvida inte sammanhanget föranleder annat, varje uttryck som inte definierats i avtalet ha den betydelse som uttrycket har vid denna tidpunkt enligt den partens lagstiftning i fråga om sådana skatter på vilka avtalet tillämpas och den betydelse som uttrycket har enligt tillämplig skattelagstiftning i denna part äger företräde framför den betydelse uttrycket har enligt annan lagstiftning i denna part.</P> </DIV> </DIV> <DIV id="id_2"> <DIV id="id_2_1"> <P class="p15 ft23">Article 3</P> <P class="p190 ft5">Principles applying to the adjustment of profits of associated enterprises</P> <P class="p191 ft2">Where:</P> <P class="p192 ft2"><SPAN class="ft2">(a)</SPAN><SPAN class="ft31">an enterprise of a Party participates directly or indirectly in the management, control or capital of an enterprise of the other Party, or</SPAN></P> <P class="p193 ft6"><SPAN class="ft2">(b)</SPAN><SPAN class="ft45">the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Party and an enterprise of the other Party,</SPAN></P> <P class="p136 ft2">and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have</P> </DIV> <DIV id="id_2_2"> <P class="p15 ft23">Artikel 3</P> <P class="p194 ft5">Principer för justering av inkomst mellan företag i intressegemenskap</P> <P class="p191 ft2">I fall då:</P> <P class="p142 ft2"><SPAN class="ft2">(a)</SPAN><SPAN class="ft29">ett företag i en part direkt eller indirekt deltar i ledningen eller kontrollen av ett företag i den andra parten eller äger del i detta företags kapital, eller</SPAN></P> <P class="p195 ft2"><SPAN class="ft2">(b)</SPAN><SPAN class="ft34">samma personer direkt eller indirekt deltar i ledningen eller kontrollen av såväl ett företag i en part som ett företag i den andra parten eller äger del i båda dessa företags kapital, iakttas följande.</SPAN></P> <P class="p196 ft2">Om mellan företagen i fråga om handelsförbindelser eller finansiella förbindelser avtalas eller föreskrivs villkor, som avviker från vad som skulle ha avtalats mellan av varandra oberoende företag, får all inkomst, som utan sådana villkor skulle ha tillkommit</P> <TABLE cellpadding=0 cellspacing=0 class="t9"> <TR> <TD class="tr6 td121"><SPAN class="p18 ft2">det ena företaget men som på</SPAN> </TD> <TD class="tr6 td106"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr5 td121"><SPAN class="p18 ft2">grund av villkoren i fråga inte</SPAN> </TD> <TD class="tr5 td106"><SPAN class="p16 ft2">27</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> </DIV> <DIV id="page_28"> <DIV id="id_1"> <DIV id="id_1_1"> <TABLE cellpadding=0 cellspacing=0 class="t3"> <TR> <TD class="tr1 td23"><SPAN class="p18 ft2">not so accrued, may be included in</SPAN> </TD> <TD class="tr1 td128"><SPAN class="p18 ft2">tillkommit detta företag, inräknas i</SPAN> </TD> </TR> <TR> <TD class="tr7 td23"><SPAN class="p18 ft2">the profits of that enterprise and</SPAN> </TD> <TD class="tr7 td128"><SPAN class="p18 ft2">detta företags inkomst och be-</SPAN> </TD> </TR> <TR> <TD class="tr7 td23"><SPAN class="p18 ft2">taxed accordingly.</SPAN> </TD> <TD class="tr7 td128"><SPAN class="p18 ft2">skattas i överensstämmelse där-</SPAN> </TD> </TR> <TR> <TD class="tr5 td23"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr5 td128"><SPAN class="p18 ft2">med.</SPAN> </TD> </TR> <TR> <TD class="tr12 td23"><SPAN class="p18 ft23">Article 4</SPAN> </TD> <TD class="tr12 td128"><SPAN class="p18 ft23">Artikel 4</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_1_2"> <P class="p15 ft2">Prop. 2008/09:222</P> </DIV> </DIV> <DIV id="id_2"> <DIV id="id_2_1"> <P class="p15 ft3">Mutual agreement procedures</P> <P class="p197 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft15">Where an enterprise considers that, in any case to which this Agreement applies, the principles set out in Article 3 have not been observed, it may, irrespective of the remedies provided by the domestic law of the Party concerned, present its case to the competent authority of the Party of which it is a resident. The case must be presented within three years from the first notification of the action which is contrary or is likely to be contrary to the principles set out in Article 3. The competent authority shall then without delay notify the competent authority of the other Party.</SPAN></P> <P class="p198 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft21">The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Party, with a view to the avoidance of taxation which is not in accordance with the Agreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Parties.</SPAN></P> <P class="p101 ft2"><SPAN class="ft2">3.</SPAN><SPAN class="ft34">The competent authorities of the Parties shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Agreement.</SPAN></P> <P class="p184 ft50"><SPAN class="ft50">4.</SPAN><SPAN class="ft51">The competent authorities of</SPAN></P> </DIV> <DIV id="id_2_2"> <P class="p199 ft5">Förfarandet vid ömsesidig överenskommelse</P> <P class="p200 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft21">Om ett företag, i ett fall som omfattas av detta avtal, anser att principerna som anges i artikel 3 inte har iakttagits, kan det, utan att det påverkar dess rätt att använda sig av de rättsmedel som finns att tillgå enligt den berörda partens interna rättsordning, lägga fram saken för den behöriga myndigheten i den part där företaget har hemvist. Saken ska läggas fram inom tre år från den tidpunkt då företaget i fråga fick vetskap om den åtgärd som strider mot eller sannolikt kan antas strida mot de principer som anges i artikel 3. Den behöriga myndigheten ska därefter utan dröjsmål underrätta den behöriga myndigheten i den andra parten.</SPAN></P> <P class="p201 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft26">Om den behöriga myndigheten finner invändningen grundad men inte själv kan få till stånd en tillfredsställande lösning, ska den behöriga myndigheten söka avgöra saken genom en ömsesidig överenskommelse med den behöriga myndigheten i den andra parten i syfte att undvika beskattning som strider mot avtalet. Överenskommelse som träffas genomförs utan hinder av tidsgränser i parternas interna lagstiftning.</SPAN></P> <P class="p202 ft2"><SPAN class="ft2">3.</SPAN><SPAN class="ft26">Parternas behöriga myndigheter ska genom ömsesidig överenskommelse söka avgöra svårigheter eller tvivelsmål som uppkommer i fråga om tolkningen eller tillämpningen av avtalet.</SPAN></P> <P class="p184 ft50"><SPAN class="ft50">4.</SPAN><SPAN class="ft52">Parternas behöriga myndig-</SPAN></P> </DIV> </DIV> <DIV id="id_3"> <P class="p15 ft2">28</P> </DIV> </DIV> <DIV id="page_29"> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p84 ft6">the Parties may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs.</P> </DIV> <DIV id="id_1_2"> <P class="p15 ft6">heter kan träda i direkt förbindelse Prop. 2008/09:222 med varandra i syfte att träffa</P> <P class="p94 ft4">sådan överenskommelse som avses i föregående punkter.</P> </DIV> </DIV> <DIV id="id_2"> <TABLE cellpadding=0 cellspacing=0 class="t17"> <TR> <TD class="tr2 td23"><SPAN class="p18 ft23">Article 5</SPAN> </TD> <TD class="tr2 td165"><SPAN class="p18 ft23">Artikel 5</SPAN> </TD> </TR> <TR> <TD class="tr12 td23"><SPAN class="p18 ft3">Entry into force</SPAN> </TD> <TD class="tr12 td165"><SPAN class="p18 ft37">Ikraftträdande</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_3"> <DIV id="id_3_1"> <P class="p203 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft31">Each of the Parties shall notify the other in writing of the completion of the procedures required by its law for the entry into force of this Agreement.</SPAN></P> <P class="p204 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft30">The Agreement shall enter into force on the thirtieth day after the receipt of the later of these notifications and shall thereupon have effect</SPAN></P> <P class="p204 ft2"><SPAN class="ft2">(i)</SPAN><SPAN class="ft15">in respect of taxes withheld at source, for amounts paid or credited on or after the first day of January of the year next following the date on which the Agreement enters into force;</SPAN></P> <P class="p204 ft2"><SPAN class="ft2">(ii)</SPAN><SPAN class="ft34">in respect of other taxes on income, on taxes chargeable for any tax year beginning on or after the first day of January of the year next following the date on which the Agreement enters into force.</SPAN></P> <P class="p205 ft2"><SPAN class="ft2">3.</SPAN><SPAN class="ft34">Notwithstanding paragraph 2, this Agreement shall only have effect when the Agreement signed on 16 April 2009 between the Kingdom of Sweden and Bermuda on the exchange of information with respect to taxes shall have effect.</SPAN></P> </DIV> <DIV id="id_3_2"> <P class="p134 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft34">Vardera parten ska skriftligen underrätta den andra parten om när de åtgärder vidtagits enligt respektive parts lagstiftning som krävs för att detta avtal ska träda i kraft.</SPAN></P> <P class="p205 ft6"><SPAN class="ft2">2.</SPAN><SPAN class="ft46">Avtalet träder i kraft den trettionde dagen efter den dag då den sista av dessa underrättelser tas emot och ska tillämpas</SPAN></P> <P class="p157 ft2"><SPAN class="ft2">1)</SPAN><SPAN class="ft30">i fråga om källskatter, på belopp som betalas eller tillgodoförs den 1 januari det år som följer närmast efter den dag då avtalet träder i kraft eller senare,</SPAN></P> <P class="p206 ft2"><SPAN class="ft2">2)</SPAN><SPAN class="ft28">i fråga om andra skatter på inkomst, på skatter som tas ut för beskattningsår som börjar den 1 januari det år som följer närmast efter den dag då avtalet träder i kraft eller senare.</SPAN></P> <P class="p204 ft6"><SPAN class="ft2">3.</SPAN><SPAN class="ft27">Utan hinder av punkt 2, är detta avtal endast tillämpligt under tid då avtalet mellan Konungariket Sverige och Bermuda om utbyte av upplysningar avseende skatter undertecknat den 16 april 2009 är tillämpligt.</SPAN></P> </DIV> </DIV> <DIV id="id_4"> <DIV id="id_4_1"> <P class="p15 ft23">Article 6</P> <P class="p139 ft3">Termination</P> <P class="p207 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft28">This Agreement shall remain in force until terminated by a Party. Either Party may terminate the Agreement, through diplomatic channels, by giving written notice of termination at least six months before the end of any calendar</SPAN></P> </DIV> <DIV id="id_4_2"> <P class="p15 ft23">Artikel 6</P> <P class="p139 ft3">Upphörande</P> <P class="p208 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft34">Detta avtal förblir i kraft till dess det sägs upp av en part. Vardera parten kan säga upp avtalet genom att på diplomatisk väg lämna skriftlig underrättelse härom minst sex månader före</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t18"> <TR> <TD class="tr3 td121"><SPAN class="p18 ft2">utgången av något kalenderår. I</SPAN> </TD> <TD class="tr3 td106"><SPAN class="p16 ft2">29</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> </DIV> <DIV id="page_30"> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p15 ft6">year. In such case, the Agreement shall cease to have effect</P> <P class="p134 ft2"><SPAN class="ft2">(i)</SPAN><SPAN class="ft15">in respect of taxes withheld at source, for amounts paid or credited on or after the first day of January of the year next following the end of the six month period;</SPAN></P> <P class="p209 ft2"><SPAN class="ft2">(ii)</SPAN><SPAN class="ft34">in respect of other taxes on income, on taxes chargeable for any tax year beginning on or after the first day of January of the year next following the end of the six month period.</SPAN></P> <P class="p205 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft21">Notwithstanding paragraph 1, this Agreement will be terminated, without giving notice of termination, on the date of termination of the Agreement signed on 16 April 2009 between the Kingdom of Sweden and Bermuda on the exchange of information with respect to taxes.</SPAN></P> <P class="p155 ft6">In witness whereof the undersigned being duly authorised thereto have signed this Agreement.</P> <P class="p210 ft2">Done at Washington, this 16<SPAN class="ft41">th </SPAN>day of April 2009, in duplicate in the English language.</P> </DIV> <DIV id="id_1_2"> <P class="p15 ft6">händelse av sådan uppsägning upphör avtalet att gälla</P> <P class="p175 ft2"><SPAN class="ft2">1)</SPAN><SPAN class="ft30">i fråga om källskatter, på belopp som betalas eller tillgodoförs den 1 januari det år som följer närmast efter utgången av sexmånadersperioden eller senare,</SPAN></P> <P class="p211 ft2"><SPAN class="ft2">2)</SPAN><SPAN class="ft28">i fråga om andra skatter på inkomst, på skatter som tas ut för beskattningsår som börjar den 1 januari det år som följer närmast efter utgången av sexmånadersperioden eller senare.</SPAN></P> <P class="p205 ft2">2. Utan hinder av punkt 1, upphör avtalet att gälla, utan underrättelse om uppsägning, den dag då avtalet mellan Konungariket Sverige och Bermuda om utbyte av upplysningar avseende skatter undertecknat den 16 april 2009 upphör att gälla.</P> <P class="p152 ft6">Till bekräftelse härav har undertecknade, därtill vederbörligen bemyndigade, undertecknat detta avtal.</P> <P class="p91 ft6">Som skedde i Washington den 16 april 2009, i två exemplar på engelska språket.</P> </DIV> <DIV id="id_1_3"> <P class="p15 ft2">Prop. 2008/09:222</P> </DIV> </DIV> <DIV id="id_2"> <TABLE cellpadding=0 cellspacing=0 class="t19"> <TR> <TD class="tr6 td23"><SPAN class="p18 ft2">For the Government of the</SPAN> </TD> <TD class="tr6 td116"><SPAN class="p18 ft2">För</SPAN> </TD> <TD class="tr6 td88"><SPAN class="p18 ft2">Konungariket</SPAN> </TD> <TD class="tr6 td48"><SPAN class="p18 ft2">Sveriges</SPAN> </TD> </TR> <TR> <TD class="tr5 td23"><SPAN class="p18 ft2">Kingdom of Sweden</SPAN> </TD> <TD colspan=2 class="tr5 td160"><SPAN class="p18 ft2">regering</SPAN> </TD> <TD class="tr5 td48"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td23"><SPAN class="p18 ft3">Jonas Hafström</SPAN> </TD> <TD colspan=2 class="tr12 td160"><SPAN class="p18 ft3">Jonas Hafström</SPAN> </TD> <TD class="tr12 td48"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p18 ft2">For the Government of Bermuda</SPAN> </TD> <TD colspan=2 class="tr15 td160"><SPAN class="p18 ft2">För Bermudas regering</SPAN> </TD> <TD class="tr15 td48"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p18 ft3">Paula Ann Cox</SPAN> </TD> <TD colspan=2 class="tr15 td160"><SPAN class="p18 ft3">Paula Ann Cox</SPAN> </TD> <TD class="tr15 td48"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p212 ft2">30</P> </DIV> </DIV> <DIV id="page_31"> <DIV id="p31dimg1"> <INGENBILD zsrc="GW0322231x1.jpg/" id="p31img1"> </DIV> <TABLE cellpadding=0 cellspacing=0 class="t20"> <TR> <TD class="tr18 td90"><SPAN class="p213 ft18">2.3</SPAN> </TD> <TD class="tr18 td168"><SPAN class="p2 ft18">Förslag till lag om avtal mellan Sverige och Bermuda <SPAN class="ft2">Prop. 2008/09:222</SPAN></SPAN> </TD> </TR> <TR> <TD class="tr5 td90"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr5 td168"><SPAN class="p2 ft18">för undvikande av dubbelbeskattning av fysiska</SPAN> </TD> </TR> <TR> <TD class="tr6 td90"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr6 td168"><SPAN class="p2 ft18">personer</SPAN> </TD> </TR> </TABLE> <P class="p214 ft2">Härigenom föreskrivs följande.</P> <P class="p215 ft6"><SPAN class="ft43">1 § </SPAN>Det avtal mellan Konungariket Sverige och Bermuda för undvikande av dubbelbeskattning av fysiska personer som undertecknades den 16 april 2009 ska gälla som lag här i landet. Avtalet är avfattat på engelska och framgår av <SPAN class="ft14">bilaga </SPAN>till denna lag.</P> <P class="p216 ft6"><SPAN class="ft43">2 § </SPAN>Avtalets beskattningsregler ska tillämpas endast till den del dessa medför inskränkning av den skattskyldighet i Sverige som annars skulle föreligga.</P> <P class="p216 ft4"><SPAN class="ft53">3 § </SPAN>Om en person som är obegränsat skattskyldig i Sverige förvärvar inkomst som enligt bestämmelserna i avtalet beskattas endast i Bermuda, ska sådan inkomst inte tas med vid taxeringen i Sverige.</P> <P class="p217 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft21">Denna lag träder i kraft den dag regeringen bestämmer.</SPAN></P> <P class="p218 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft21">Denna lag ska tillämpas</SPAN></P> <P class="p12 ft6"><SPAN class="ft2">a)</SPAN><SPAN class="ft16">i fråga om källskatter, på belopp som betalas eller tillgodoförs den 1 januari det år som närmast följer efter den dag då lagen träder i kraft eller senare, och</SPAN></P> <P class="p12 ft6"><SPAN class="ft2">b)</SPAN><SPAN class="ft16">i fråga om andra skatter på inkomst, på skatter som tas ut för beskattningsår som börjar den 1 januari det år som närmast följer efter den dag då lagen träder i kraft eller senare.</SPAN></P> <P class="p219 ft2">31</P> </DIV> <DIV id="page_32"> <DIV> <DIV id="id_1"> <P class="p220 ft3">Bilaga</P> <TABLE cellpadding=0 cellspacing=0 class="t21"> <TR> <TD class="tr6 td169"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr6 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr6 td30"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr6 td112"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr6 td60"><SPAN class="p16 ft2">(Översättning)</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr12 td23"><SPAN class="p18 ft2">AGREEMENT BETWEEN THE</SPAN> </TD> <TD colspan=4 class="tr12 td170"><SPAN class="p18 ft2">AVTAL MELLAN KONUNGA-</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td23"><SPAN class="p18 ft2">KINGDOM OF SWEDEN AND</SPAN> </TD> <TD colspan=4 class="tr7 td170"><SPAN class="p18 ft2">RIKET SVERIGE OCH BER-</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td23"><SPAN class="p18 ft2">BERMUDA FOR THE AVOID-</SPAN> </TD> <TD colspan=4 class="tr7 td170"><SPAN class="p18 ft2">MUDA FÖR UNDVIKANDE AV</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr4 td23"><SPAN class="p18 ft2">ANCE OF DOUBLE TAXATION</SPAN> </TD> <TD colspan=3 class="tr4 td171"><SPAN class="p18 ft2">DUBBELBESKATTNING</SPAN> </TD> <TD class="tr4 td86"><SPAN class="p17 ft2">AV</SPAN> </TD> </TR> <TR> <TD class="tr8 td169"><SPAN class="p18 ft2">ON INDIVIDUALS</SPAN> </TD> <TD class="tr8 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td30"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr8 td171"><SPAN class="p18 ft2">FYSISKA PERSONER</SPAN> </TD> <TD class="tr8 td86"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td169"><SPAN class="p55 ft2">The Government</SPAN> </TD> <TD class="tr12 td74"><SPAN class="p18 ft2">of</SPAN> </TD> <TD class="tr12 td30"><SPAN class="p79 ft2">the</SPAN> </TD> <TD colspan=4 class="tr12 td170"><SPAN class="p17 ft2">Konungariket Sveriges regering</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td23"><SPAN class="p18 ft2">Kingdom of Sweden and the</SPAN> </TD> <TD colspan=4 class="tr7 td170"><SPAN class="p18 ft2">och Bermudas regering, som</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td23"><SPAN class="p18 ft2">Government of Bermuda, desiring</SPAN> </TD> <TD colspan=4 class="tr7 td170"><SPAN class="p18 ft2">önskar ingår ett avtal för und-</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr4 td23"><SPAN class="p18 ft2">to conclude an Agreement for the</SPAN> </TD> <TD colspan=3 class="tr4 td171"><SPAN class="p18 ft2">vikande av dubbelbeskattning</SPAN> </TD> <TD class="tr4 td86"><SPAN class="p17 ft2">av</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td23"><SPAN class="p18 ft2">avoidance of double taxation on</SPAN> </TD> <TD class="tr7 td112"><SPAN class="p18 ft2">fysiska</SPAN> </TD> <TD class="tr7 td71"><SPAN class="p18 ft2">personer</SPAN> </TD> <TD colspan=2 class="tr7 td106"><SPAN class="p17 ft2">beträffande</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td23"><SPAN class="p18 ft2">individuals with respect to taxes</SPAN> </TD> <TD colspan=4 class="tr7 td170"><SPAN class="p18 ft2">skatter på inkomst, har kommit</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr4 td23"><SPAN class="p18 ft2">on income, have agreed as</SPAN> </TD> <TD colspan=2 class="tr4 td123"><SPAN class="p18 ft2">överens om följande:</SPAN> </TD> <TD class="tr4 td63"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td86"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td169"><SPAN class="p18 ft2">follows:</SPAN> </TD> <TD class="tr8 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td30"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td112"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td71"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td63"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td86"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td169"><SPAN class="p18 ft23">Article 1</SPAN> </TD> <TD class="tr11 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td30"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td112"><SPAN class="p18 ft23">Artikel 1</SPAN> </TD> <TD class="tr11 td71"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td63"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td86"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr12 td169"><SPAN class="p18 ft3">Individuals covered</SPAN> </TD> <TD class="tr12 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr12 td30"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr12 td170"><SPAN class="p18 ft3">Fysiska personer på vilka avtalet</SPAN> </TD> </TR> <TR> <TD class="tr5 td169"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr5 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr5 td30"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr5 td112"><SPAN class="p18 ft3">tillämpas</SPAN> </TD> <TD class="tr5 td71"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr5 td63"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr5 td86"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr16 td23"><SPAN class="p55 ft2">This Agreement shall apply to</SPAN> </TD> <TD colspan=4 class="tr16 td170"><SPAN class="p17 ft2">Detta avtal ska tillämpas på</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr4 td23"><SPAN class="p18 ft2">individuals who are residents of</SPAN> </TD> <TD colspan=4 class="tr4 td170"><SPAN class="p18 ft2">fysiska personer som har hemvist i</SPAN> </TD> </TR> <TR> <TD class="tr8 td169"><SPAN class="p18 ft2">one or both of the Parties.</SPAN> </TD> <TD class="tr8 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td30"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr8 td171"><SPAN class="p18 ft2">en part eller i båda parterna.</SPAN> </TD> <TD class="tr8 td86"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td169"><SPAN class="p18 ft23">Article 2</SPAN> </TD> <TD class="tr11 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td30"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td112"><SPAN class="p18 ft23">Artikel 2</SPAN> </TD> <TD class="tr11 td71"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td63"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td86"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td169"><SPAN class="p18 ft3">Taxes covered</SPAN> </TD> <TD class="tr11 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td30"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr11 td171"><SPAN class="p18 ft37">Skatter som omfattas av avtalet</SPAN> </TD> <TD class="tr11 td86"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr11 td23"><SPAN class="p53 ft2">1. The existing taxes to which</SPAN> </TD> <TD colspan=4 class="tr11 td170"><SPAN class="p17 ft2">1. De för närvarande utgående</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td144"><SPAN class="p18 ft2">the Agreement shall apply are:</SPAN> </TD> <TD class="tr7 td30"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr7 td170"><SPAN class="p18 ft2">skatterna på vilka detta avtal</SPAN> </TD> </TR> <TR> <TD colspan=3 rowspan=2 class="tr15 td23"><SPAN class="p53 ft2">(a) in the case of Bermuda: any</SPAN> </TD> <TD colspan=2 class="tr4 td123"><SPAN class="p18 ft2">tillämpas är:</SPAN> </TD> <TD class="tr4 td63"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td86"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td170"><SPAN class="p17 ft2">a) i Bermuda: varje skatt som tas</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td23"><SPAN class="p18 ft2">tax imposed by Bermuda which is</SPAN> </TD> <TD colspan=4 class="tr7 td170"><SPAN class="p18 ft2">ut i Bermuda och som är av i</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr4 td23"><SPAN class="p18 ft2">substantially similar to the existing</SPAN> </TD> <TD colspan=4 class="tr4 td170"><SPAN class="p18 ft2">huvudsak likartat slag som de för</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td23"><SPAN class="p18 ft2">taxes of Sweden to which this</SPAN> </TD> <TD class="tr7 td112"><SPAN class="p18 ft2">närvarande</SPAN> </TD> <TD class="tr7 td71"><SPAN class="p57 ft2">utgående</SPAN> </TD> <TD colspan=2 class="tr7 td106"><SPAN class="p17 ft2">skatterna i</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td23"><SPAN class="p18 ft2">Agreement applies, but does not</SPAN> </TD> <TD colspan=4 class="tr7 td170"><SPAN class="p18 ft2">Sverige på vilka detta avtal</SPAN> </TD> </TR> <TR> <TD class="tr4 td169"><SPAN class="p18 ft2">include payroll tax</SPAN> </TD> <TD class="tr4 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td30"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr4 td170"><SPAN class="p18 ft2">tillämpas, men som inte inbegriper</SPAN> </TD> </TR> <TR> <TD rowspan=2 class="tr11 td169"><SPAN class="p53 ft2">(hereinafter referred</SPAN> </TD> <TD rowspan=2 class="tr11 td74"><SPAN class="p57 ft2">to</SPAN> </TD> <TD rowspan=2 class="tr11 td30"><SPAN class="p79 ft2">as</SPAN> </TD> <TD colspan=3 class="tr7 td171"><SPAN class="p18 ft2">skatt på löneutbetalningar</SPAN> </TD> <TD class="tr7 td86"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td170"><SPAN class="p17 ft2">(i det följande benämnda ”skatt i</SPAN> </TD> </TR> <TR> <TD class="tr4 td169"><SPAN class="p18 ft2">“Bermudian tax”);</SPAN> </TD> <TD class="tr4 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td30"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr4 td123"><SPAN class="p18 ft2">Bermuda”),</SPAN> </TD> <TD class="tr4 td63"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td86"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td144"><SPAN class="p53 ft2">(b) in the case of Sweden:</SPAN> </TD> <TD class="tr7 td30"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td123"><SPAN class="p53 ft2">b) i Sverige:</SPAN> </TD> <TD class="tr7 td63"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td86"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td23"><SPAN class="p53 ft2">(i) the national income tax (den</SPAN> </TD> <TD colspan=4 class="tr7 td170"><SPAN class="p53 ft2">1) den statliga inkomstskatten,</SPAN> </TD> </TR> <TR> <TD class="tr4 td169"><SPAN class="p18 ft2">statliga inkomstskatten);</SPAN> </TD> <TD class="tr4 td74"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td30"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td112"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td71"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td63"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td86"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td23"><SPAN class="p53 ft2">(ii) the income tax on non-</SPAN> </TD> <TD colspan=4 class="tr7 td170"><SPAN class="p17 ft2">2) den särskilda inkomstskatten</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td23"><SPAN class="p18 ft2">residents (den särskilda inkomst-</SPAN> </TD> <TD colspan=2 class="tr7 td123"><SPAN class="p18 ft2">för utomlands bosatta,</SPAN> </TD> <TD class="tr7 td63"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td86"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td144"><SPAN class="p18 ft2">skatten för utomlands bosatta);</SPAN> </TD> <TD class="tr4 td30"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td112"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td71"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td63"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td86"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p107 ft6"><SPAN class="ft2">(iii)</SPAN><SPAN class="ft46">the income tax on non- 3) den särskilda inkomstskatten resident artistes and athletes (den för utomlands bosatta artister</SPAN></P> </DIV> <DIV id="id_2"> <P class="p15 ft2">Prop. 2008/09:222</P> <P class="p130 ft2">32</P> </DIV> </DIV> </DIV> <DIV id="page_33"> <TABLE cellpadding=0 cellspacing=0 class="t6"> <TR> <TD colspan=8 class="tr1 td122"><SPAN class="p18 ft2">särskilda inkomstskatten för utom-</SPAN> </TD> <TD colspan=3 class="tr1 td146"><SPAN class="p69 ft2">m.fl., och</SPAN> </TD> <TD class="tr1 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr1 td76"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr1 td51"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr1 td101"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr1 td22"><SPAN class="p16 ft2">Prop. 2008/09:222</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td122"><SPAN class="p18 ft2">lands bosatta artister m.fl.); and</SPAN> </TD> <TD class="tr7 td30"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td172"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td83"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td76"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td51"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td101"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td122"><SPAN class="p28 ft2">(iv) the municipal income tax</SPAN> </TD> <TD colspan=7 class="tr7 td23"><SPAN class="p113 ft2">4) den kommunala inkomst-</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr4 td122"><SPAN class="p18 ft2">(den kommunala inkomstskatten)</SPAN> </TD> <TD colspan=3 class="tr4 td146"><SPAN class="p69 ft2">skatten</SPAN> </TD> <TD class="tr4 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td76"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td51"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td101"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr7 td164"><SPAN class="p55 ft2">(hereinafter</SPAN> </TD> <TD colspan=2 class="tr7 td130"><SPAN class="p66 ft2">referred</SPAN> </TD> <TD class="tr7 td76"><SPAN class="p87 ft2">to</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p28 ft2">as</SPAN> </TD> <TD class="tr7 td30"><SPAN class="p113 ft2">(i</SPAN> </TD> <TD class="tr7 td172"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td83"><SPAN class="p85 ft2">det</SPAN> </TD> <TD colspan=2 class="tr7 td106"><SPAN class="p126 ft2">följande</SPAN> </TD> <TD colspan=2 class="tr7 td114"><SPAN class="p52 ft2">benämnda</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td104"><SPAN class="p18 ft2">“Swedish tax”).</SPAN> </TD> <TD class="tr7 td79"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td76"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=4 class="tr7 td141"><SPAN class="p69 ft2">”svensk skatt”).</SPAN> </TD> <TD class="tr7 td76"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td51"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td101"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr4 td122"><SPAN class="p28 ft2">2. The Agreement shall apply</SPAN> </TD> <TD colspan=7 class="tr4 td23"><SPAN class="p113 ft2">2. Avtalet tillämpas även på</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td31"><SPAN class="p18 ft2">also</SPAN> </TD> <TD class="tr7 td33"><SPAN class="p18 ft2">to</SPAN> </TD> <TD class="tr7 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td73"><SPAN class="p18 ft2">any</SPAN> </TD> <TD colspan=2 class="tr7 td75"><SPAN class="p18 ft2">identical</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p28 ft2">or</SPAN> </TD> <TD colspan=7 class="tr7 td23"><SPAN class="p69 ft2">skatter av samma eller i huvudsak</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td122"><SPAN class="p18 ft2">substantially similar taxes that are</SPAN> </TD> <TD colspan=7 class="tr7 td23"><SPAN class="p69 ft2">likartat slag, som efter under-</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr4 td122"><SPAN class="p18 ft2">imposed after the date of signature</SPAN> </TD> <TD colspan=7 class="tr4 td23"><SPAN class="p69 ft2">tecknandet av avtalet tas ut vid</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td122"><SPAN class="p18 ft2">of the Agreement in addition to, or</SPAN> </TD> <TD colspan=7 class="tr7 td23"><SPAN class="p69 ft2">sidan av eller istället för de för</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td122"><SPAN class="p18 ft2">in place of, the existing taxes. The</SPAN> </TD> <TD colspan=3 class="tr7 td146"><SPAN class="p69 ft2">närvarande</SPAN> </TD> <TD colspan=2 class="tr7 td106"><SPAN class="p63 ft2">utgående</SPAN> </TD> <TD colspan=2 class="tr7 td114"><SPAN class="p52 ft2">skatterna.</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td40"><SPAN class="p18 ft2">competent</SPAN> </TD> <TD class="tr4 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr4 td72"><SPAN class="p18 ft2">authorities</SPAN> </TD> <TD class="tr4 td76"><SPAN class="p65 ft2">of</SPAN> </TD> <TD class="tr4 td73"><SPAN class="p52 ft2">the</SPAN> </TD> <TD colspan=3 class="tr4 td146"><SPAN class="p69 ft2">Parternas</SPAN> </TD> <TD colspan=4 class="tr4 td169"><SPAN class="p52 ft2">behöriga myndigheter</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td122"><SPAN class="p18 ft2">Parties shall notify each other of</SPAN> </TD> <TD colspan=7 class="tr7 td23"><SPAN class="p69 ft2">ska meddela varandra de väsent-</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td122"><SPAN class="p18 ft2">any significant changes that have</SPAN> </TD> <TD colspan=7 class="tr7 td23"><SPAN class="p69 ft2">liga ändringar som gjorts i</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr4 td122"><SPAN class="p18 ft2">been made in their taxation laws</SPAN> </TD> <TD colspan=3 class="tr4 td146"><SPAN class="p69 ft2">respektive</SPAN> </TD> <TD colspan=4 class="tr4 td169"><SPAN class="p28 ft2">skattelagstiftning be-</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr8 td173"><SPAN class="p18 ft2">concerning individuals.</SPAN> </TD> <TD class="tr8 td76"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=6 class="tr8 td174"><SPAN class="p69 ft2">träffande fysiska personer.</SPAN> </TD> <TD class="tr8 td101"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr16 td40"><SPAN class="p18 ft23">Article 3</SPAN> </TD> <TD class="tr16 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr16 td132"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr16 td34"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr16 td79"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr16 td76"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr16 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr16 td146"><SPAN class="p69 ft23">Artikel 3</SPAN> </TD> <TD class="tr16 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr16 td76"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr16 td51"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr16 td101"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr16 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr15 td104"><SPAN class="p18 ft3">General definitions</SPAN> </TD> <TD class="tr15 td79"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr15 td76"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr15 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=5 class="tr15 td153"><SPAN class="p69 ft3">Allmänna definitioner</SPAN> </TD> <TD class="tr15 td51"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr15 td101"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr15 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr12 td122"><SPAN class="p28 ft2">1. For the purposes of this</SPAN> </TD> <TD colspan=7 class="tr12 td23"><SPAN class="p113 ft2">1. Om inte sammanhanget föran-</SPAN> </TD> <TD class="tr12 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr4 td55"><SPAN class="p18 ft2">Agreement,</SPAN> </TD> <TD colspan=2 class="tr4 td73"><SPAN class="p1 ft2">unless</SPAN> </TD> <TD class="tr4 td79"><SPAN class="p57 ft2">the</SPAN> </TD> <TD colspan=2 class="tr4 td106"><SPAN class="p28 ft2">context</SPAN> </TD> <TD colspan=7 class="tr4 td23"><SPAN class="p69 ft2">leder annat, har vid tillämpningen</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td104"><SPAN class="p18 ft2">otherwise requires:</SPAN> </TD> <TD class="tr7 td79"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td76"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=7 class="tr7 td23"><SPAN class="p69 ft2">av detta avtal följande uttryck</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 rowspan=2 class="tr15 td122"><SPAN class="p28 ft2">(a) the term “a Party” means</SPAN> </TD> <TD colspan=6 class="tr7 td174"><SPAN class="p69 ft2">nedan angiven betydelse:</SPAN> </TD> <TD class="tr7 td101"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=7 class="tr4 td23"><SPAN class="p113 ft2">a) ”en part” avser Bermuda eller</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td122"><SPAN class="p18 ft2">Bermuda or Sweden, as the</SPAN> </TD> <TD colspan=7 class="tr7 td23"><SPAN class="p69 ft2">Sverige, beroende på samman-</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td31"><SPAN class="p18 ft2">context</SPAN> </TD> <TD class="tr7 td33"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr7 td75"><SPAN class="p68 ft2">requires;</SPAN> </TD> <TD colspan=2 class="tr7 td75"><SPAN class="p26 ft2">the</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p28 ft2">term</SPAN> </TD> <TD colspan=7 class="tr7 td23"><SPAN class="p69 ft2">hanget; ”parterna” avser Bermuda</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td40"><SPAN class="p18 ft2">“Parties”</SPAN> </TD> <TD colspan=5 class="tr4 td110"><SPAN class="p69 ft2">means Bermuda</SPAN> </TD> <TD class="tr4 td73"><SPAN class="p28 ft2">and</SPAN> </TD> <TD colspan=4 class="tr4 td141"><SPAN class="p69 ft2">och Sverige,</SPAN> </TD> <TD class="tr4 td76"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td51"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td101"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td40"><SPAN class="p18 ft2">Sweden;</SPAN> </TD> <TD class="tr7 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td132"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td34"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td79"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td76"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td30"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td172"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td83"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td76"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td51"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td101"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td122"><SPAN class="p52 ft2">(b) the term “Bermuda” means</SPAN> </TD> <TD colspan=7 class="tr7 td23"><SPAN class="p113 ft2">b) ”Bermuda” avser Bermuda-</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=6 class="tr4 td173"><SPAN class="p18 ft2">the Islands of Bermuda;</SPAN> </TD> <TD class="tr4 td76"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr4 td73"><SPAN class="p69 ft2">öarna,</SPAN> </TD> <TD class="tr4 td83"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td76"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td51"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td101"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td122"><SPAN class="p52 ft2">(c) the term “Sweden” means</SPAN> </TD> <TD colspan=7 class="tr7 td23"><SPAN class="p113 ft2">c) ”Sverige” avser Konungariket</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td122"><SPAN class="p18 ft2">the Kingdom of Sweden and,</SPAN> </TD> <TD colspan=7 class="tr7 td23"><SPAN class="p69 ft2">Sverige och innefattar, när ut-</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr4 td122"><SPAN class="p18 ft2">when used in a geographical sense,</SPAN> </TD> <TD colspan=2 class="tr4 td73"><SPAN class="p69 ft2">trycket</SPAN> </TD> <TD colspan=2 class="tr4 td146"><SPAN class="p70 ft2">används</SPAN> </TD> <TD class="tr4 td76"><SPAN class="p78 ft2">i</SPAN> </TD> <TD colspan=2 class="tr4 td114"><SPAN class="p52 ft2">geografisk</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td122"><SPAN class="p18 ft2">includes the national territory, the</SPAN> </TD> <TD colspan=3 class="tr7 td146"><SPAN class="p69 ft2">betydelse,</SPAN> </TD> <TD colspan=2 class="tr7 td106"><SPAN class="p64 ft2">Sveriges</SPAN> </TD> <TD colspan=2 class="tr7 td114"><SPAN class="p28 ft2">territorium,</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td122"><SPAN class="p18 ft2">territorial sea of Sweden as well as</SPAN> </TD> <TD colspan=3 class="tr7 td146"><SPAN class="p69 ft2">Sveriges</SPAN> </TD> <TD colspan=3 class="tr7 td26"><SPAN class="p30 ft2">territorialvatten</SPAN> </TD> <TD class="tr7 td101"><SPAN class="p52 ft2">och</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr4 td122"><SPAN class="p18 ft2">other maritime areas over which</SPAN> </TD> <TD class="tr4 td30"><SPAN class="p69 ft2">andra</SPAN> </TD> <TD class="tr4 td172"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr4 td95"><SPAN class="p64 ft2">havsområden</SPAN> </TD> <TD class="tr4 td51"><SPAN class="p30 ft2">över</SPAN> </TD> <TD class="tr4 td101"><SPAN class="p52 ft2">vilka</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td40"><SPAN class="p18 ft2">Sweden</SPAN> </TD> <TD class="tr7 td37"><SPAN class="p18 ft2">in</SPAN> </TD> <TD class="tr7 td132"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=3 class="tr7 td56"><SPAN class="p65 ft2">accordance</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p28 ft2">with</SPAN> </TD> <TD colspan=7 class="tr7 td23"><SPAN class="p69 ft2">Sverige, i överensstämmelse med</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td55"><SPAN class="p18 ft2">international</SPAN> </TD> <TD class="tr7 td132"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td130"><SPAN class="p55 ft2">law</SPAN> </TD> <TD colspan=2 class="tr7 td106"><SPAN class="p52 ft2">exercises</SPAN> </TD> <TD colspan=7 class="tr7 td23"><SPAN class="p69 ft2">folkrättens regler, utövar suveräna</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr4 td122"><SPAN class="p18 ft2">sovereign rights or jurisdiction;</SPAN> </TD> <TD colspan=6 class="tr4 td174"><SPAN class="p69 ft2">rättigheter eller jurisdiktion,</SPAN> </TD> <TD class="tr4 td101"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td31"><SPAN class="p55 ft2">(d)</SPAN> </TD> <TD colspan=2 class="tr7 td74"><SPAN class="p65 ft2">the</SPAN> </TD> <TD class="tr7 td132"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td34"><SPAN class="p18 ft2">term</SPAN> </TD> <TD colspan=3 class="tr7 td45"><SPAN class="p28 ft2">“competent</SPAN> </TD> <TD colspan=7 class="tr7 td23"><SPAN class="p113 ft2">d) ”behörig myndighet” avser:</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=5 class="tr7 td104"><SPAN class="p18 ft2">authority” means:</SPAN> </TD> <TD class="tr7 td79"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td76"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td30"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td172"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td83"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td76"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td51"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td101"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr4 td122"><SPAN class="p52 ft2">(i) in the case of Bermuda, the</SPAN> </TD> <TD class="tr4 td30"><SPAN class="p74 ft2">1)</SPAN> </TD> <TD class="tr4 td172"><SPAN class="p18 ft2">i</SPAN> </TD> <TD colspan=5 class="tr4 td140"><SPAN class="p52 ft2">Bermuda: finansministern</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td122"><SPAN class="p18 ft2">Minister of Finance or an</SPAN> </TD> <TD class="tr7 td30"><SPAN class="p69 ft2">eller</SPAN> </TD> <TD class="tr7 td172"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD colspan=2 class="tr7 td146"><SPAN class="p61 ft2">dennes</SPAN> </TD> <TD colspan=3 class="tr7 td78"><SPAN class="p52 ft2">befullmäktigade</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td40"><SPAN class="p18 ft2">authorised</SPAN> </TD> <TD colspan=5 class="tr7 td110"><SPAN class="p61 ft2">representative of</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p28 ft2">the</SPAN> </TD> <TD colspan=3 class="tr7 td146"><SPAN class="p69 ft2">ombud,</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td76"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td51"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td101"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td40"><SPAN class="p18 ft2">Minister;</SPAN> </TD> <TD class="tr4 td37"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td132"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td34"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td79"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td76"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td30"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td172"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td83"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td73"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td76"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td51"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td101"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td122"><SPAN class="p52 ft2">(ii) in the case of Sweden, the</SPAN> </TD> <TD class="tr7 td30"><SPAN class="p74 ft2">2)</SPAN> </TD> <TD class="tr7 td172"><SPAN class="p69 ft2">i</SPAN> </TD> <TD colspan=2 class="tr7 td146"><SPAN class="p87 ft2">Sverige:</SPAN> </TD> <TD colspan=3 class="tr7 td78"><SPAN class="p52 ft2">finansministern,</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=8 class="tr7 td122"><SPAN class="p18 ft2">Minister of Finance, his authorised</SPAN> </TD> <TD colspan=2 class="tr7 td73"><SPAN class="p69 ft12">dennes</SPAN> </TD> <TD colspan=4 class="tr7 td80"><SPAN class="p77 ft2">befullmäktigade</SPAN> </TD> <TD class="tr7 td101"><SPAN class="p52 ft2">ombud</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=4 class="tr3 td164"><SPAN class="p18 ft2">representative</SPAN> </TD> <TD class="tr3 td34"><SPAN class="p65 ft2">or</SPAN> </TD> <TD class="tr3 td79"><SPAN class="p18 ft2">the</SPAN> </TD> <TD colspan=2 class="tr3 td106"><SPAN class="p28 ft12">authority</SPAN> </TD> <TD class="tr3 td30"><SPAN class="p69 ft2">eller</SPAN> </TD> <TD colspan=2 class="tr3 td74"><SPAN class="p83 ft12">den</SPAN> </TD> <TD colspan=2 class="tr3 td106"><SPAN class="p77 ft2">myndighet</SPAN> </TD> <TD class="tr3 td51"><SPAN class="p129 ft2">åt</SPAN> </TD> <TD class="tr3 td101"><SPAN class="p52 ft2">vilken</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p16 ft2">33</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_34"> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p84 ft6">which is designated as a competent authority for the purposes of this Agreement;</P> <P class="p134 ft2"><SPAN class="ft2">(e)</SPAN><SPAN class="ft34">the term “enterprise” applies to the carrying on of any business;</SPAN></P> <P class="p134 ft2"><SPAN class="ft2">(f)</SPAN><SPAN class="ft25">the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Party, except when the ship or aircraft is operated solely between places in the other Party.</SPAN></P> <P class="p211 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft21">As regards the application of the 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 for the purposes of the taxes to which the Agreement applies, any meaning under the applicable tax laws of that Party prevailing over a meaning given to the term under other laws of that Party.</SPAN></P> </DIV> <DIV id="id_1_2"> <P class="p84 ft6">uppdras att vara behörig myndighet vid tillämpningen av detta avtal,</P> <P class="p178 ft2"><SPAN class="ft2">e)</SPAN><SPAN class="ft26">”företag” avser bedrivandet av varje form av rörelse,</SPAN></P> <P class="p175 ft6"><SPAN class="ft2">f)</SPAN><SPAN class="ft46">”internationell trafik” avser transport med skepp eller luftfartyg som används av företag i en part utom då skeppet eller luftfartyget används uteslutande mellan platser i den andra parten.</SPAN></P> <P class="p221 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft28">Då en part tillämpar avtalet vid någon tidpunkt anses, såvida inte sammanhanget föranleder annat, varje uttryck som inte definierats i avtalet ha den betydelse som uttrycket har vid denna tidpunkt enligt den partens lagstiftning i fråga om sådana skatter på vilka avtalet tillämpas och den betydelse som uttrycket har enligt tillämplig skattelagstiftning i denna part äger företräde framför den betydelse uttrycket har enligt annan lagstiftning i denna part.</SPAN></P> </DIV> <DIV id="id_1_3"> <P class="p15 ft2">Prop. 2008/09:222</P> </DIV> </DIV> <DIV id="id_2"> <TABLE cellpadding=0 cellspacing=0 class="t8"> <TR> <TD class="tr2 td23"><SPAN class="p18 ft23">Article 4</SPAN> </TD> <TD class="tr2 td101"><SPAN class="p18 ft23">Artikel 4</SPAN> </TD> </TR> <TR> <TD class="tr12 td23"><SPAN class="p18 ft3">Resident</SPAN> </TD> <TD class="tr12 td101"><SPAN class="p18 ft3">Hemvist</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_3"> <DIV id="id_3_1"> <P class="p192 ft6"><SPAN class="ft2">1.</SPAN><SPAN class="ft32">For the purposes of this Agreement, the term “resident of a Party” means:</SPAN></P> <P class="p192 ft2"><SPAN class="ft2">(a)</SPAN><SPAN class="ft28">in Sweden in respect of an individual any individual who, under the laws of Sweden, is liable to tax therein by reason of his domicile, residence or any other criterion of a similar nature. This term, however, does not include an individual who is liable to tax in Sweden in respect only of income from sources in Sweden;</SPAN></P> <P class="p222 ft6"><SPAN class="ft2">(b)</SPAN><SPAN class="ft45">in Bermuda in respect of an individual any individual who, under the laws of Bermuda is ordinarily resident.</SPAN></P> <P class="p184 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft8">Where by reason of the</SPAN></P> </DIV> <DIV id="id_3_2"> <P class="p223 ft6"><SPAN class="ft2">1.</SPAN><SPAN class="ft49">Vid tillämpningen av detta avtal avser uttrycket ”person med hemvist i en part”:</SPAN></P> <P class="p223 ft2"><SPAN class="ft2">a)</SPAN><SPAN class="ft28">i Sverige såvitt avser fysisk person, varje fysisk person som enligt lagstiftningen i Sverige är skattskyldig där på grund av domicil, bosättning eller annan liknande omständighet. Detta uttryck inbegriper emellertid inte fysisk person som är skattskyldig i Sverige endast för inkomst som har källa i Sverige,</SPAN></P> <P class="p224 ft6"><SPAN class="ft2">b)</SPAN><SPAN class="ft22">i Bermuda såvitt avser fysisk person, varje fysisk person som enligt lagstiftningen i Bermuda är</SPAN></P> <P class="p199 ft2">stadigvarande bosatt där (”ordinarily resident”).</P> <P class="p184 ft54"><SPAN class="ft54">2.</SPAN><SPAN class="ft55">Då en fysisk person på grund</SPAN></P> </DIV> </DIV> <DIV id="id_4"> <P class="p15 ft2">34</P> </DIV> </DIV> <DIV id="page_35"> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p84 ft6">provisions of paragraph 1 an individual is a resident of both Parties, then his status shall be determined as follows:</P> <P class="p134 ft2"><SPAN class="ft2">(a)</SPAN><SPAN class="ft28">he shall be deemed to be a resident only of the Party in which he has a permanent home available to him; if he has a permanent home available to him in both Parties, he shall be deemed to be a resident only of the Party with which his personal and economic relations are closer (centre of vital interests);</SPAN></P> <P class="p225 ft2"><SPAN class="ft2">(b)</SPAN><SPAN class="ft34">if the Party in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Party, he shall be deemed to be a resident only of the Party in which he has an habitual abode;</SPAN></P> <P class="p155 ft2"><SPAN class="ft2">(c)</SPAN><SPAN class="ft21">if he has an habitual abode in both Parties or in neither of them, the competent authorities of the Parties shall settle the question by mutual agreement.</SPAN></P> </DIV> <DIV id="id_1_2"> <P class="p226 ft6">av bestämmelserna i punkt 1 har Prop. 2008/09:222 hemvist i båda parterna, bestäms</P> <P class="p15 ft2">hans hemvist på följande sätt:</P> <P class="p227 ft2"><SPAN class="ft2">a)</SPAN><SPAN class="ft21">han anses ha hemvist endast i den part där han har en bostad som stadigvarande står till hans förfogande. Om han har en sådan bostad i båda parterna, anses han ha hemvist endast i den part med vilken hans personliga och ekonomiska förbindelser är starkast (centrum för levnadsintressena),</SPAN></P> <P class="p228 ft2"><SPAN class="ft2">b)</SPAN><SPAN class="ft29">om det inte kan avgöras i vilken part han har centrum för sina levnadsintressen eller om han inte i någondera parten har en bostad som stadigvarande står till hans förfogande, anses han ha hemvist endast i den part där han stadigvarande vistas,</SPAN></P> <P class="p229 ft6"><SPAN class="ft2">c)</SPAN><SPAN class="ft22">om han stadigvarande vistas i båda parterna eller inte vistas stadigvarande i någon av dem, ska de behöriga myndigheterna avgöra frågan genom ömsesidig överenskommelse.</SPAN></P> </DIV> </DIV> <DIV id="id_2"> <DIV id="id_2_1"> <P class="p15 ft23">Article 5</P> <P class="p139 ft3">Income from employment</P> <P class="p230 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft29">Subject to the provisions of Articles 6, 7, 8 and 9, salaries, wages and other similar remuneration derived by a resident of a Party in respect of an employment shall be taxable only in that Party unless the employment is exercised in the other Party. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other Party.</SPAN></P> <P class="p231 ft6"><SPAN class="ft2">2.</SPAN><SPAN class="ft56">Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Party in respect of an employment exercised in the other Party shall be taxable only in the first-</SPAN></P> </DIV> <DIV id="id_2_2"> <P class="p15 ft23">Artikel 5</P> <P class="p139 ft3">Enskild tjänst</P> <P class="p227 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft30">Om inte bestämmelserna i artiklarna 6, 7, 8 och 9 föranleder annat, beskattas lön och annan liknande ersättning som person med hemvist i en part uppbär på grund av anställning, endast i denna part, såvida arbetet inte utförts i den andra parten. Om arbetet utförts i denna andra part, får ersättning som uppbärs för arbetet beskattas där.</SPAN></P> <P class="p232 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft26">Utan hinder av bestämmelserna i punkt 1, beskattas ersättning som person med hemvist i en part uppbär för arbete som utförts i den andra parten, endast i den</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t22"> <TR> <TD class="tr6 td175"><SPAN class="p18 ft2">förstnämnda parten, om</SPAN> </TD> <TD class="tr6 td67"><SPAN class="p16 ft2">35</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> </DIV> <DIV id="page_36"> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p15 ft2">mentioned Party if:</P> <P class="p98 ft6"><SPAN class="ft2">(a)</SPAN><SPAN class="ft22">the recipient is present in the other Party for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned; and</SPAN></P> <P class="p136 ft2"><SPAN class="ft2">(b)</SPAN><SPAN class="ft34">the remuneration is paid by, or on behalf of, an employer who is not a resident of the other Party; and</SPAN></P> <P class="p233 ft2"><SPAN class="ft2">(c)</SPAN><SPAN class="ft21">the remuneration is not borne by a fixed place of business through which the business is wholly or partly carried on which the employer has in the other Party.</SPAN></P> <P class="p222 ft2"><SPAN class="ft2">3.</SPAN><SPAN class="ft57">Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Party, may be taxed in that Party.</SPAN></P> </DIV> <DIV id="id_1_2"> <P class="p175 ft2"><SPAN class="ft2">a)</SPAN><SPAN class="ft21">mottagaren vistas i den andra parten under tidsperiod eller tidsperioder som sammanlagt inte överstiger 183 dagar under en tolvmånadersperiod som börjar eller slutar under beskattningsåret i fråga, och</SPAN></P> <P class="p234 ft2"><SPAN class="ft2">b)</SPAN><SPAN class="ft15">ersättningen betalas av arbetsgivare som inte har hemvist i den andra parten eller på dennes vägnar, samt</SPAN></P> <P class="p211 ft6"><SPAN class="ft2">c)</SPAN><SPAN class="ft48">ersättningen inte belastar en stadigvarande plats för affärsverksamhet som arbetsgivaren har</SPAN></P> <P class="p84 ft2"><SPAN class="ft2">i</SPAN><SPAN class="ft21">den andra parten och från vilken verksamheten helt eller delvis bedrivs.</SPAN></P> <P class="p175 ft6"><SPAN class="ft2">3.</SPAN><SPAN class="ft49">Utan hinder av föregående bestämmelser i denna artikel får ersättning för arbete, som utförs ombord på skepp eller luftfartyg som används i internationell trafik av ett företag i en part, beskattas i denna part.</SPAN></P> </DIV> <DIV id="id_1_3"> <P class="p15 ft2">Prop. 2008/09:222</P> </DIV> </DIV> <DIV id="id_2"> <DIV id="id_2_1"> <TABLE cellpadding=0 cellspacing=0 class="t23"> <TR> <TD class="tr18 td23"><SPAN class="p18 ft23">Article 6</SPAN> </TD> <TD class="tr18 td151"><SPAN class="p18 ft23">Artikel 6</SPAN> </TD> </TR> <TR> <TD class="tr12 td23"><SPAN class="p18 ft3">Directors’ fees</SPAN> </TD> <TD class="tr12 td151"><SPAN class="p18 ft37">Styrelsearvode</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_2_2"> <DIV id="id_2_2_1"> <P class="p134 ft58">Directors’ fees and other similar payments derived by a resident of a Party in his capacity as a member of the board of directors of a company which is a resident of the other Party may be taxed in that other Party.</P> </DIV> <DIV id="id_2_2_2"> <P class="p134 ft58">Styrelsearvode och annan liknande ersättning, som person med hemvist i en part uppbär i egenskap av medlem i styrelse i bolag med hemvist i den andra parten, får beskattas i denna andra part.</P> </DIV> </DIV> <DIV id="id_2_3"> <TABLE cellpadding=0 cellspacing=0 class="t24"> <TR> <TD class="tr2 td23"><SPAN class="p18 ft23">Article 7</SPAN> </TD> <TD class="tr2 td176"><SPAN class="p18 ft23">Artikel 7</SPAN> </TD> </TR> <TR> <TD class="tr12 td23"><SPAN class="p18 ft3">Artistes and sportsmen</SPAN> </TD> <TD class="tr12 td176"><SPAN class="p18 ft37">Artister och sportutövare</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_2_4"> <DIV id="id_2_4_1"> <P class="p235 ft58"><SPAN class="ft58">1.</SPAN><SPAN class="ft59">Income derived by a resident of a Party as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Party, may be taxed in that other Party.</SPAN></P> </DIV> <DIV id="id_2_4_2"> <P class="p175 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft34">Inkomst, som en person med hemvist i en part förvärvar genom sin personliga verksamhet i den andra parten i egenskap av artist, såsom teater eller filmskådespelare, radio eller televisionsartist eller musiker, eller i egenskap av sportutövare, får beskattas i denna</SPAN></P> </DIV> </DIV> <DIV id="id_2_5"> <P class="p15 ft2">36</P> </DIV> </DIV> </DIV> <DIV id="page_37"> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p134 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft29">Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another individual or legal entity, that income may be taxed in the Party in which the activities of the entertainer or sportsman are exercised.</SPAN></P> </DIV> <DIV id="id_1_2"> <TABLE cellpadding=0 cellspacing=0 class="t9"> <TR> <TD class="tr1 td122"><SPAN class="p18 ft2">andra part.</SPAN> </TD> <TD class="tr1 td22"><SPAN class="p18 ft2">Prop. 2008/09:222</SPAN> </TD> </TR> </TABLE> <P class="p188 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft8">I fall då inkomst genom personlig verksamhet, som artist eller sportutövare utövar i denna egenskap, inte tillfaller artisten eller sportutövaren själv utan annan fysisk eller juridisk person, får denna inkomst beskattas i den part där artisten eller sportutövaren utövar verksamheten.</SPAN></P> </DIV> </DIV> <DIV id="id_2"> <TABLE cellpadding=0 cellspacing=0 class="t8"> <TR> <TD class="tr18 td23"><SPAN class="p18 ft23">Article 8</SPAN> </TD> <TD class="tr18 td101"><SPAN class="p18 ft23">Artikel 8</SPAN> </TD> </TR> <TR> <TD class="tr12 td23"><SPAN class="p18 ft3">Pensions</SPAN> </TD> <TD class="tr12 td101"><SPAN class="p18 ft3">Pension</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_3"> <DIV id="id_3_1"> <P class="p36 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft30">Pensions and other similar</SPAN></P> <P class="p100 ft6">remuneration, disbursements under the Social Security legislation and annuities arising in a Party and paid to a resident of the other Party may be taxed in the <NOBR>first-mentioned</NOBR> Party.</P> <P class="p136 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft28">The term “annuity” means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money’s worth.</SPAN></P> </DIV> <DIV id="id_3_2"> <P class="p134 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft29">Pension och annan liknande ersättning, utbetalning enligt socialförsäkringslagstiftningen och livränta, vilka härrör från en part och betalas till en person med hemvist i den andra parten, får beskattas i den förstnämnda parten.</SPAN></P> <P class="p93 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft36">Med uttrycket ”livränta” förstås ett fastställt belopp, som betalas periodiskt på fastställda tider under en persons livstid eller under angiven eller fastställbar tidsperiod och som utgår på grund av förpliktelse att verkställa dessa utbetalningar som ersättning för däremot svarande vederlag i pengar eller pengars värde.</SPAN></P> </DIV> </DIV> <DIV id="id_4"> <DIV id="id_4_1"> <P class="p15 ft23">Article 9</P> <P class="p236 ft3">Government service</P> <P class="p207 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft28">(a) Salaries, wages and other similar remuneration, other than a pension, paid by a Party or a political subdivision or a statutory body or a local authority thereof to an individual in respect of services rendered to that Party or subdivision or body or authority shall be taxable only in that Party.</SPAN></P> <P class="p237 ft4"><SPAN class="ft2">(b)</SPAN><SPAN class="ft60">However, such salaries, wages and other similar</SPAN></P> </DIV> <DIV id="id_4_2"> <P class="p15 ft23">Artikel 9</P> <P class="p236 ft3">Offentlig tjänst</P> <P class="p208 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft28">a) Lön och annan ersättning, med undantag för pension, som betalas av en part, en av dess politiska underavdelningar, offentligrättsliga organ eller lokala myndigheter till fysisk person på grund av arbete som utförts i denna parts, underavdelnings, organs eller myndighets tjänst, beskattas endast i denna part.</SPAN></P> <P class="p238 ft2"><SPAN class="ft2">b)</SPAN><SPAN class="ft15">Sådan lön och annan liknande</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t25"> <TR> <TD class="tr1 td121"><SPAN class="p18 ft2">ersättning beskattas emellertid</SPAN> </TD> <TD class="tr1 td106"><SPAN class="p16 ft2">37</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> </DIV> <DIV id="page_38"> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p84 ft2">remuneration shall be taxable only in the other Party if the services are rendered in that Party and the individual is a resident of that Party who did not become a resident of that Party solely for the purpose of rendering the services.</P> <P class="p93 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft34">The provisions of Articles 5, 6 and 7 shall apply to salaries, wages, and other similar remuneration in respect of services rendered in connection with a business carried on by a Party or a political subdivision or a statutory body or a local authority thereof.</SPAN></P> </DIV> <DIV id="id_1_2"> <P class="p84 ft6">endast i den andra parten om arbetet utförts i denna andra part och personen i fråga har hemvist i denna part och inte fick hemvist i denna part uteslutande för att utföra arbetet.</P> <P class="p239 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft29">Bestämmelserna i artiklarna 5, 6 och 7 tillämpas på lön och annan liknande ersättning som betalas på grund av arbete som utförts i samband med rörelse som bedrivs av en part, en av dess politiska underavdelningar, offentligrättsliga organ eller lokala myndigheter.</SPAN></P> </DIV> <DIV id="id_1_3"> <P class="p15 ft2">Prop. 2008/09:222</P> </DIV> </DIV> <DIV id="id_2"> <TABLE cellpadding=0 cellspacing=0 class="t26"> <TR> <TD class="tr18 td23"><SPAN class="p18 ft23">Article 10</SPAN> </TD> <TD class="tr18 td6"><SPAN class="p18 ft23">Artikel 10</SPAN> </TD> </TR> <TR> <TD class="tr16 td23"><SPAN class="p18 ft3">Students</SPAN> </TD> <TD class="tr16 td6"><SPAN class="p18 ft37">Studerande</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_3"> <DIV id="id_3_1"> <P class="p134 ft2">Payments which a student or business apprentice who is or was immediately before visiting a Party a resident of the other Party and who is present in the firstmentioned Party solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that Party, provided that such payments arise from sources outside that Party.</P> </DIV> <DIV id="id_3_2"> <P class="p134 ft2">Studerande eller affärspraktikant, som har eller omedelbart före vistelse i en part hade hemvist i den andra parten och som vistas i den förstnämnda parten uteslutande för sin undervisning eller praktik, beskattas inte i denna part för belopp som han erhåller för sitt uppehälle, sin undervisning eller praktik, under förutsättning att beloppen härrör från källa utanför denna part.</P> </DIV> </DIV> <DIV id="id_4"> <TABLE cellpadding=0 cellspacing=0 class="t27"> <TR> <TD class="tr2 td23"><SPAN class="p18 ft23">Article 11</SPAN> </TD> <TD class="tr2 td128"><SPAN class="p18 ft23">Artikel 11</SPAN> </TD> </TR> <TR> <TD class="tr16 td23"><SPAN class="p18 ft3">Elimination of double taxation</SPAN> </TD> <TD class="tr16 td128"><SPAN class="p18 ft3">Undanröjande av dubbelbeskatt-</SPAN> </TD> </TR> <TR> <TD class="tr8 td23"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr8 td128"><SPAN class="p18 ft3">ning</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_5"> <DIV id="id_5_1"> <P class="p134 ft6"><SPAN class="ft2">1.</SPAN><SPAN class="ft48">In Bermuda double taxation shall be avoided in accordance with the laws of Bermuda.</SPAN></P> <P class="p240 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft26">In Sweden double taxation shall be avoided as follows:</SPAN></P> <P class="p175 ft61"><SPAN class="ft61">(a)</SPAN><SPAN class="ft62">Where a resident of Sweden derives income which under the laws of Bermuda and in accordance with the provisions of this Agreement may be taxed in Bermuda, Sweden shall allow –</SPAN></P> </DIV> <DIV id="id_5_2"> <P class="p175 ft6"><SPAN class="ft2">1.</SPAN><SPAN class="ft16">I Bermuda ska dubbelbeskattning undanröjas i enlighet med lagstiftningen i Bermuda.</SPAN></P> <P class="p178 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft34">I Sverige ska dubbelbeskattning undanröjas på följande sätt:</SPAN></P> <P class="p175 ft61"><SPAN class="ft61">a)</SPAN><SPAN class="ft62">Om en person med hemvist i Sverige förvärvar inkomst som enligt lagstiftningen i Bermuda och i enlighet med bestämmelserna i detta avtal får beskattas i Bermuda, ska Sverige – med</SPAN></P> </DIV> </DIV> <DIV id="id_6"> <P class="p15 ft2">38</P> </DIV> </DIV> <DIV id="page_39"> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p84 ft2">subject to the provisions of the laws of Sweden concerning credit for foreign tax (as it may be amended from time to time without changing the general principle hereof) – as a deduction from the tax on such income, an amount equal to the Bermudian tax paid in respect of such income.</P> <P class="p92 ft2"><SPAN class="ft2">(b)</SPAN><SPAN class="ft34">Where a resident of Sweden derives income which, in accordance with the provisions of this Agreement, shall be taxable only in Bermuda, Sweden may, when determining the graduated rate of Swedish tax, take into account the income which shall be taxable only in Bermuda.</SPAN></P> </DIV> <DIV id="id_1_2"> <P class="p15 ft6">beaktande av bestämmelserna i Prop. 2008/09:222 svensk lagstiftning beträffande av-</P> <P class="p241 ft2">räkning av utländsk skatt (även i den lydelse de kan få genom att ändras utan att den allmänna princip som anges här ändras) – från den svenska skatten avräkna ett belopp motsvarande skatten i Bermuda som erlagts på inkomsten.</P> <P class="p242 ft2"><SPAN class="ft2">b)</SPAN><SPAN class="ft21">Om en person med hemvist i Sverige förvärvar inkomst som enligt bestämmelserna i detta avtal beskattas endast i Bermuda, får Sverige vid bestämmandet av svensk progressiv skatt beakta sådan inkomst som beskattas endast i Bermuda.</SPAN></P> </DIV> </DIV> <DIV id="id_2"> <DIV id="id_2_1"> <P class="p15 ft23">Article 12</P> <P class="p139 ft3">Mutual agreement procedure</P> <P class="p243 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft21">Where an individual considers that the actions of one or both of the Parties result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those Parties, present his case to the competent authority of the Party of which he is a resident. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Agreement.</SPAN></P> <P class="p244 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft34">The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Party, with a view to the avoidance of taxation which is not</SPAN></P> </DIV> <DIV id="id_2_2"> <P class="p15 ft23">Artikel 12</P> <P class="p245 ft5">Förfarandet vid ömsesidig överenskommelse</P> <P class="p246 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft21">Om en fysisk person anser att en part eller båda parterna vidtagit åtgärder som för honom medför eller kommer att medföra beskattning som strider mot bestämmelserna i detta avtal, kan han, utan att det påverkar hans rätt att använda sig av de rättsmedel som finns i dessa parters interna rättsordning, lägga fram saken för den behöriga myndigheten i den part där han har hemvist. Saken ska läggas fram inom tre år från den tidpunkt då personen i fråga fick vetskap om den åtgärd som givit upphov till beskattning som strider mot bestämmelserna i avtalet.</SPAN></P> <P class="p247 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft30">Om den behöriga myndigheten finner invändningen grundad men inte själv kan få till stånd en tillfredsställande lösning, ska myndigheten söka avgöra saken genom ömsesidig överenskommelse med den behöriga myndigheten i den andra parten i syfte att undvika</SPAN></P> <TABLE cellpadding=0 cellspacing=0 class="t25"> <TR> <TD class="tr6 td121"><SPAN class="p18 ft2">beskattning som strider mot</SPAN> </TD> <TD class="tr6 td106"><SPAN class="p16 ft2">39</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> </DIV> <DIV id="page_40"> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p84 ft2">in accordance with the Agreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Parties.</P> <P class="p204 ft2"><SPAN class="ft2">3.</SPAN><SPAN class="ft34">The competent authorities of the Parties shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Agreement.</SPAN></P> <P class="p205 ft6"><SPAN class="ft2">4.</SPAN><SPAN class="ft45">The competent authorities of the Parties may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs.</SPAN></P> </DIV> <DIV id="id_1_2"> <P class="p84 ft6">avtalet. Överenskommelse som träffats genomförs utan hinder av tidsgränser i parternas interna lagstiftning.</P> <P class="p239 ft2"><SPAN class="ft2">3.</SPAN><SPAN class="ft26">Parternas behöriga myndigheter ska genom ömsesidig överenskommelse söka avgöra svårigheter eller tvivelsmål som uppkommer i fråga om tolkningen eller tillämpningen av avtalet.</SPAN></P> <P class="p176 ft6"><SPAN class="ft2">4.</SPAN><SPAN class="ft49">Parternas behöriga myndigheter ska träda i direkt förbindelse med varandra i syfte att träffa överenskommelse i den mening som avses i föregående punkter.</SPAN></P> </DIV> <DIV id="id_1_3"> <P class="p15 ft2">Prop. 2008/09:222</P> </DIV> </DIV> <DIV id="id_2"> <TABLE cellpadding=0 cellspacing=0 class="t17"> <TR> <TD class="tr18 td23"><SPAN class="p18 ft23">Article 13</SPAN> </TD> <TD class="tr18 td165"><SPAN class="p18 ft23">Artikel 13</SPAN> </TD> </TR> <TR> <TD class="tr16 td23"><SPAN class="p18 ft3">Entry into force</SPAN> </TD> <TD class="tr16 td165"><SPAN class="p18 ft37">Ikraftträdande</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="id_3"> <DIV id="id_3_1"> <P class="p192 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft30">Each of the Parties shall notify the other in writing of the completion of the procedures required by its law for the entry into force of this Agreement.</SPAN></P> <P class="p192 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft26">The Agreement shall enter into force on the thirtieth day after the receipt of the later of these notifications and shall thereupon have effect</SPAN></P> <P class="p248 ft2"><SPAN class="ft2">(a)</SPAN><SPAN class="ft21">in Bermuda:</SPAN></P> <P class="p192 ft2">in respect of Bermudian tax, on tax chargeable for any fiscal year of any April beginning on or after the first day of January of the year next following that in which this Agreement enters into force;</P> <P class="p106 ft2">(b) in Sweden:</P> <P class="p233 ft2"><SPAN class="ft2">(i)</SPAN><SPAN class="ft15">in respect of taxes withheld at source, for amounts paid or credited on or after the first day of January of the year next following the date on which the Agreement enters into force;</SPAN></P> <P class="p102 ft61"><SPAN class="ft61">(ii)</SPAN><SPAN class="ft62">in respect of other taxes on income, on taxes chargeable for any tax year beginning on or after the first day of January of the year next following the date on which the Agreement enters into force.</SPAN></P> </DIV> <DIV id="id_3_2"> <P class="p223 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft21">Vardera parten ska skriftligen underrätta den andra parten om när de åtgärder vidtagits enligt respektive parts lagstiftning som krävs för att detta avtal ska träda i kraft.</SPAN></P> <P class="p224 ft6"><SPAN class="ft2">2.</SPAN><SPAN class="ft46">Avtalet träder i kraft den trettionde dagen efter den dag då den sista av dessa underrättelser tas emot och tillämpas</SPAN></P> <P class="p249 ft2">a) i Bermuda:</P> <P class="p250 ft2">i fråga om skatt i Bermuda, på skatt som tas ut för beskattningsår som börjar i april efter den 1 januari det år som följer närmast efter det år som avtalet träder i kraft eller senare,</P> <P class="p106 ft2">b) i Sverige:</P> <P class="p251 ft2"><SPAN class="ft2">1)</SPAN><SPAN class="ft30">i fråga om källskatter, på belopp som betalas eller tillgodoförs den 1 januari det år som följer närmast efter den dag då avtalet träder i kraft eller senare,</SPAN></P> <P class="p252 ft6"><SPAN class="ft2">2)</SPAN><SPAN class="ft48">i fråga om andra skatter på inkomst, på skatter som tas ut för</SPAN></P> <P class="p253 ft63">beskattningsår som börjar den 1 januari det år som följer närmast efter den dag då avtalet träder i kraft eller senare.</P> </DIV> </DIV> <DIV id="id_4"> <P class="p15 ft2">40</P> </DIV> </DIV> <DIV id="page_41"> <DIV id="id_1"> <DIV id="id_1_1"> <P class="p134 ft2"><SPAN class="ft2">3.</SPAN><SPAN class="ft34">Notwithstanding paragraph 2, this Agreement shall only have effect when the Agreement signed on 16 April 2009 between the Kingdom of Sweden and Bermuda on the exchange of information with respect to taxes shall have effect.</SPAN></P> </DIV> <DIV id="id_1_2"> <TABLE cellpadding=0 cellspacing=0 class="t9"> <TR> <TD class="tr1 td130"><SPAN class="p55 ft2">3. Utan</SPAN> </TD> <TD class="tr1 td73"><SPAN class="p65 ft2">hinder</SPAN> </TD> <TD class="tr1 td177"><SPAN class="p16 ft2">av punkt 2, är Prop. 2008/09:222</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr7 td57"><SPAN class="p18 ft2">detta avtal endast tillämpligt när</SPAN> </TD> </TR> <TR> <TD class="tr7 td130"><SPAN class="p18 ft2">avtalet</SPAN> </TD> <TD class="tr7 td73"><SPAN class="p18 ft2">mellan</SPAN> </TD> <TD class="tr7 td177"><SPAN class="p146 ft2">Konungariket</SPAN> </TD> </TR> <TR> <TD colspan=3 class="tr4 td57"><SPAN class="p18 ft2">Sverige och Bermuda om utbyte</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td39"><SPAN class="p18 ft2">av upplysningar</SPAN> </TD> <TD class="tr7 td177"><SPAN class="p146 ft2">avseende skatter</SPAN> </TD> </TR> </TABLE> <P class="p254 ft4">undertecknat den 16 april 2009 är tillämpligt.</P> </DIV> </DIV> <DIV id="id_2"> <TABLE cellpadding=0 cellspacing=0 class="t28"> <TR> <TD class="tr6 td23"><SPAN class="p18 ft23">Article 14</SPAN> </TD> <TD class="tr6 td130"><SPAN class="p18 ft38">Artikel 14</SPAN> </TD> </TR> </TABLE> <P class="p255 ft3">Termination<SPAN style="padding-left:138px;">Upphörande</SPAN></P> </DIV> <DIV id="id_3"> <DIV id="id_3_1"> <P class="p203 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft28">This Agreement shall remain in force until terminated by a Party. Either Party may terminate the Agreement, through diplomatic channels, by giving written notice of termination at least six months before the end of any calendar year. In such case, the Agreement shall cease to have effect</SPAN></P> <P class="p204 ft2"><SPAN class="ft2">(i)</SPAN><SPAN class="ft15">in respect of taxes withheld at source, for amounts paid or credited on or after the first day of January of the year next following the end of the six month period;</SPAN></P> <P class="p204 ft2"><SPAN class="ft2">(ii)</SPAN><SPAN class="ft34">in respect of other taxes on income, on taxes chargeable for any tax year beginning on or after the first day of January of the year next following the end of the six month period.</SPAN></P> <P class="p205 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft34">Notwithstanding paragraph 1, this Agreement will be terminated, without giving notice of termination, on the date of termination of the Agreement signed on 16 April 2009 between the Kingdom of Sweden and Bermuda on the exchange of information with respect to taxes.</SPAN></P> <P class="p155 ft6">In witness whereof the undersigned being duly authorised thereto have signed this Agreement.</P> <P class="p210 ft6">Done at Washington, this 16<SPAN class="ft40">th </SPAN>day of April 2009, in duplicate in the English language.</P> </DIV> <DIV id="id_3_2"> <P class="p188 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft34">Detta avtal förblir i kraft till dess det sägs upp av en part. Vardera parten kan säga upp avtalet genom att på diplomatisk väg lämna skriftlig underrättelse härom minst sex månader före utgången av något kalenderår. I händelse av sådan uppsägning upphör avtalet att gälla</SPAN></P> <P class="p256 ft2"><SPAN class="ft2">1)</SPAN><SPAN class="ft30">i fråga om källskatter, på belopp som betalas eller tillgodoförs den 1 januari det år som följer närmast efter utgången av sexmånadersperioden eller senare,</SPAN></P> <P class="p242 ft6"><SPAN class="ft2">2)</SPAN><SPAN class="ft48">i fråga om andra skatter på inkomst, på skatter som tas ut för</SPAN></P> <P class="p241 ft2">beskattningsår som börjar den 1 januari det år som följer närmast efter utgången av sexmånadersperioden eller senare.</P> <P class="p188 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft21">Utan hinder av punkt 1, upphör avtalet att gälla utan underrättelse om uppsägning den dag då avtalet mellan Konungariket Sverige och Bermuda om utbyte av upplysningar avseende skatter undertecknat den 16 april 2009 upphör att gälla.</SPAN></P> <P class="p257 ft6">Till bekräftelse härav har undertecknade, därtill vederbörligen bemyndigade, undertecknat detta avtal.</P> <TABLE cellpadding=0 cellspacing=0 class="t29"> <TR> <TD class="tr6 td133"><SPAN class="p60 ft2">Som skedde i</SPAN> </TD> <TD class="tr6 td157"><SPAN class="p18 ft2">Washington den</SPAN> </TD> <TD class="tr6 td106"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td133"><SPAN class="p60 ft2">16 april 2009, i</SPAN> </TD> <TD class="tr7 td157"><SPAN class="p18 ft2">två exemplar på</SPAN> </TD> <TD class="tr7 td106"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td121"><SPAN class="p258 ft2">engelska språket.</SPAN> </TD> <TD class="tr3 td106"><SPAN class="p16 ft2">41</SPAN> </TD> </TR> </TABLE> </DIV> </DIV> </DIV> <DIV id="page_42"> <P class="p259 ft2">Prop. 2008/09:222</P> <TABLE cellpadding=0 cellspacing=0 class="t19"> <TR> <TD class="tr5 td23"><SPAN class="p18 ft2">For the Government of the</SPAN> </TD> <TD class="tr5 td116"><SPAN class="p18 ft2">För</SPAN> </TD> <TD class="tr5 td88"><SPAN class="p18 ft2">Konungariket</SPAN> </TD> <TD class="tr5 td48"><SPAN class="p18 ft2">Sveriges</SPAN> </TD> </TR> <TR> <TD class="tr8 td23"><SPAN class="p18 ft2">Kingdom of Sweden</SPAN> </TD> <TD colspan=2 class="tr8 td160"><SPAN class="p18 ft2">regering</SPAN> </TD> <TD class="tr8 td48"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td23"><SPAN class="p18 ft3">Jonas Hafström</SPAN> </TD> <TD colspan=2 class="tr11 td160"><SPAN class="p18 ft3">Jonas Hafström</SPAN> </TD> <TD class="tr11 td48"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr15 td23"><SPAN class="p18 ft2">For the Government of Bermuda</SPAN> </TD> <TD colspan=2 class="tr15 td160"><SPAN class="p18 ft2">För Bermudas regering</SPAN> </TD> <TD class="tr15 td48"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td23"><SPAN class="p18 ft3">Paula Ann Cox</SPAN> </TD> <TD colspan=2 class="tr11 td160"><SPAN class="p18 ft3">Paula Ann Cox</SPAN> </TD> <TD class="tr11 td48"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p260 ft2">42</P> </DIV> <DIV id="page_43"> <TABLE cellpadding=0 cellspacing=0 class="t30"> <TR> <TD class="tr10 td20"><SPAN class="p39 ft1">3</SPAN> </TD> <TD class="tr10 td21"><SPAN class="p40 ft1">Ärendet och dess beredning</SPAN> </TD> <TD class="tr10 td22"><SPAN class="p18 ft2">Prop. 2008/09:222</SPAN> </TD> </TR> </TABLE> <P class="p261 ft2">Förhandlingar om informationsutbytesavtal och partiella skatteavtal med Bermuda har förts under 2008. Utkast till avtal färdigställdes i december 2008. Utkasten var upprättade på engelska. Svenska översättningar har därefter upprättats. De engelska texterna har remitterats till <SPAN class="ft3">Kammarrätten i Stockholm </SPAN>och <SPAN class="ft3">Skatteverket. </SPAN>Avtalen undertecknades i Washington D.C. den 16 april 2009.</P> <P class="p262 ft2">Inom Finansdepartementet har upprättats förslag till</P> <P class="p263 ft6"><SPAN class="ft7">-</SPAN><SPAN class="ft64">lag om avtal mellan Sverige och Bermuda om utbyte av upplysningar avseende skatter,</SPAN></P> <P class="p264 ft2"><SPAN class="ft7">-</SPAN><SPAN class="ft8">lag om avtal mellan Sverige och Bermuda om förfarande för ömsesidig överenskommelse vid justering av inkomst mellan företag i intressegemenskap, och</SPAN></P> <P class="p263 ft2"><SPAN class="ft7">-</SPAN><SPAN class="ft8">lag om avtal mellan Sverige och Bermuda för undvikande av dubbelbeskattning av fysiska personer.</SPAN></P> <P class="p265 ft3">Lagrådet</P> <P class="p266 ft2">Av 2 § i den föreslagna lagen om avtal mellan Sverige och Bermuda om förfarande för ömsesidig överenskommelse vid justering av inkomst mellan företag i intressegemenskap och 2 § i den föreslagna lagen om avtal mellan Sverige och Bermuda för undvikande av dubbelbeskattning av fysiska personer följer att respektive avtals beskattningsregler ska tillämpas endast till den del de medför inskränkning av den skattskyldighet i Sverige som annars skulle föreligga. Regeringen anser på grund härav och på grund av beskaffenheten i övrigt av samtliga i propositionen presenterade lagförslag att Lagrådets hörande skulle sakna betydelse. Lagrådets yttrande har därför inte inhämtats.</P> <TABLE cellpadding=0 cellspacing=0 class="t31"> <TR> <TD class="tr16 td132"><SPAN class="p17 ft1">4</SPAN> </TD> <TD class="tr16 td178"><SPAN class="p267 ft1">Avtalet mellan Sverige och Bermuda om</SPAN> </TD> <TD class="tr16 td104"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr18 td132"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr18 td178"><SPAN class="p267 ft1">utbyte av upplysningar avseende skatter</SPAN> </TD> <TD class="tr18 td104"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr19 td179"><SPAN class="p18 ft65">&nbsp;</SPAN> </TD> <TD class="tr20 td104"><SPAN class="p18 ft66">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td180"><SPAN class="p66 ft2"><SPAN class="ft23">Regeringens förslag: </SPAN>Riksdagen godkänner avtalet mellan Sverige</SPAN> </TD> <TD class="tr4 td104"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td180"><SPAN class="p66 ft2">och Bermuda om utbyte av upplysningar avseende skatter och antar</SPAN> </TD> <TD class="tr7 td104"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr8 td181"><SPAN class="p66 ft2">regeringens förslag till lag om detta avtal.</SPAN> </TD> <TD class="tr5 td104"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr11 td132"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr11 td178"><SPAN class="p17 ft2"><SPAN class="ft23">Remissinstanserna: </SPAN>Remissinstanserna tillstyrker förslaget om god-</SPAN> </TD> <TD class="tr11 td104"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td182"><SPAN class="p18 ft2">kännande av avtalet.</SPAN> </TD> <TD class="tr7 td104"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td132"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> <TD class="tr4 td178"><SPAN class="p17 ft2"><SPAN class="ft3">Skatteverket </SPAN>efterlyser dock ett förtydligande av om uttrycket relevant i</SPAN> </TD> <TD class="tr4 td104"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td182"><SPAN class="p18 ft2">artiklarna 1.1 och 4.2 innebär en avvikelse i sak från uttrycket</SPAN> </TD> <TD class="tr7 td104"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td182"><SPAN class="p18 ft2">”forseeably relevant”, som används i motsvarande bestämmelse i</SPAN> </TD> <TD class="tr4 td104"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td182"><SPAN class="p18 ft2">OECD:s modellavtal. Beträffande artikel 3.1 anser Skatteverket att det</SPAN> </TD> <TD class="tr7 td104"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td182"><SPAN class="p18 ft2">kan vara oklart vilka skatter som omfattas då det bara hänvisas till ”direct</SPAN> </TD> <TD class="tr7 td104"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td182"><SPAN class="p18 ft2">taxes”. Vidare anser Skatteverket att avtalets definition av begreppet</SPAN> </TD> <TD class="tr4 td104"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td182"><SPAN class="p18 ft2">”serious tax evasion” i artikel 4.1 q) tillsammans med artikel 5.6 kan</SPAN> </TD> <TD class="tr7 td104"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td182"><SPAN class="p18 ft2">uppfattas som att avtalet ger mer begränsade möjligheter till</SPAN> </TD> <TD class="tr7 td104"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td182"><SPAN class="p18 ft2">informationsutbyte än modellavtalet och andra avtal på området som</SPAN> </TD> <TD class="tr5 td104"><SPAN class="p16 ft2">43</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_44"> <TABLE cellpadding=0 cellspacing=0 class="t11"> <TR> <TD class="tr1 td183"><SPAN class="p18 ft2">Sverige ingått. I artikel 5.4 efterlyser Skatteverket att det i avtalstexten</SPAN> </TD> <TD class="tr1 td22"><SPAN class="p18 ft2">Prop. 2008/09:222</SPAN> </TD> </TR> <TR> <TD class="tr7 td183"><SPAN class="p18 ft2">förtydligas att bestämmelsen omfattar den verklige ägaren (”beneficial</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td183"><SPAN class="p18 ft2">owner”). Slutligen ifrågasätter Skatteverket om inte artikel 5.5 d)</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td183"><SPAN class="p18 ft2">begränsar möjligheterna till att få information från en tredje part på ett</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td183"><SPAN class="p18 ft2">sätt som inte är avsett.</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td183"><SPAN class="p55 ft2"><SPAN class="ft3">Kammarrätten i Stockholm </SPAN>ifrågasätter om avtalstexten bör innehålla</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td183"><SPAN class="p18 ft2">inledande politiska avsiktsförklaringar, då dessa inte utgör ett led i en</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td183"><SPAN class="p18 ft2">rättslig reglering.</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td183"><SPAN class="p55 ft2"><SPAN class="ft23">Skälen för regeringens förslag: </SPAN>Sverige har inte något informations-</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td183"><SPAN class="p18 ft2">utbytesavtal med Bermuda. Informationsutbytesavtal är viktiga för en</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td183"><SPAN class="p18 ft2">effektiv skattekontroll genom att de möjliggör samarbete mellan skatte-</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td183"><SPAN class="p18 ft2">myndigheterna i de avtalsslutande parterna. Det är därför angeläget att få</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td183"><SPAN class="p18 ft2">till stånd ett informationsutbytesavtal med Bermuda.</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td183"><SPAN class="p55 ft2"><SPAN class="ft3">Skatteverkets </SPAN>synpunkter behandlas i redogörelsen för avtalets innehåll</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr7 td183"><SPAN class="p18 ft2">i avsnitt 4.2. Regeringen delar <SPAN class="ft3">Kammarrätten i Stockholms </SPAN>uppfattning.</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr4 td183"><SPAN class="p18 ft2">Det föreslås därför att de politiska avsiktsförklaringarna utelämnas i</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr8 td183"><SPAN class="p18 ft2">bilagan till lagen.</SPAN> </TD> <TD class="tr8 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p268 ft18">4.1 Lagförslaget</P> <P class="p269 ft6">I förslaget till lag föreskrivs att avtalet ska gälla som lag här i landet. Avtalet är upprättat på engelska. Avtalstexten och en svensk översättning framgår av bilagan till lagen.</P> <P class="p167 ft6">Enligt artikel 13 i avtalet ska parterna underrätta varandra när de åtgärder vidtagits som krävs för att avtalet ska träda i kraft. Avtalet träder i kraft trettio dagar efter den dag då den sista av dessa underrättelser lämnas. Det är således inte möjligt att nu avgöra vid vilken tidpunkt avtalet kommer att träda i kraft. I förslaget till lag har därför föreskrivits att lagen träder i kraft den dag regeringen bestämmer.</P> <P class="p270 ft18">4.2 Informationsutbytesavtalets innehåll</P> <P class="p271 ft2">Avtalet ansluter nära till OECD:s (Organisationen för ekonomiskt samarbete och utveckling) modellavtal för informationsutbyte i skatteärenden (Agreement on Exchange of Information on Tax Matters, modellavtalet), vilket utarbetats inom ramen för OECD:s arbete mot skadliga skatteregimer. I OECD:s rapport Harmful Tax Competition: An Emerging Global Issue, 1998, anges avsaknad av effektivt informationsutbyte som ett huvudkriterium för s.k. skadliga skatteregimer. OECD:s Global Forum Working Group on Effective Exchange of Information (arbetsgruppen) utarbetade på uppdrag av OECD:s Global Forum on Taxation ett modellavtal för att åstadkomma ett effektivt informationsutbyte. I arbetsgruppen ingick representanter från vissa OECD- länder och från Aruba, Bermuda, Bahrain, Caymanöarna, Cypern, Isle of Man, Malta, Mauritius, Nederländska Antillerna, Seychellerna och San Marino. Modellavtalet publicerades 2002 och syftar till att genom informationsutbyte främja internationellt samarbete i skatteärenden. I modellavtalet läggs OECD:s standard för ett effektivt informationsutbyte</P> <P class="p272 ft2">44</P> </DIV> <DIV id="page_45"> <P class="p226 ft4">med avseende på OECD:s arbete mot skadliga skatteregimer fast. Prop. 2008/09:222 Modellavtalet åtföljs av kommentarer till avtalets bestämmelser.</P> <P class="p273 ft23"><SPAN class="ft23">4.2.1</SPAN><SPAN class="ft67">Avtalets syfte och tillämpningsområde</SPAN></P> <P class="p261 ft2"><SPAN class="ft3">Artikel 1 </SPAN>anger avtalets syfte och tillämpningsområde. Av bestämmelsen följer att avtalet omfattar utbyte av upplysningar som är relevanta vid tillämpning och verkställighet av parternas interna lagstiftning rörande skatter som omfattas av avtalet. Däri inbegrips upplysningar som är relevanta för fastställande, taxering och uppbörd av sådana skatter eller för indrivning och andra exekutiva åtgärder beträffande skattefordringar i fråga om personer som är skattskyldiga till sådana skatter eller för utredning eller åtal i skatteärenden i fråga om sådana personer.</P> <P class="p274 ft2">På begäran av Bermuda, som önskar ha en enhetlig terminologi i förhållande till sina avtal från tiden före modellavtalets publicering, används uttrycket ”som är relevanta” i stället för modellavtalets ”som kan antas vara relevanta”. Med anledning av <SPAN class="ft3">Skatteverkets </SPAN>synpunkter rörande denna bestämmelse vill regeringen framhålla att parterna är överens om att bestämmelsens innebörd i sak inte avviker från motsvarande bestämmelse i modellavtalet. Ett förtydligande om detta har tagits in i artikel 4.2.</P> <P class="p275 ft6">Av artikel 1.2 framgår att avtalet inte berör frågor om lämnande av internationell rättslig hjälp i brottmål.</P> <P class="p276 ft2"><SPAN class="ft3">Artikel 2 </SPAN>anger att en part inte är skyldig att lämna upplysningar som varken innehas av dess myndigheter eller av annan person inom dess jurisdiktion och som inte heller kan inhämtas av annan person inom dess jurisdiktion. Bestämmelsen överensstämmer i huvudsak med modellavtalet. Enligt punkt I i protokollet ska Bermudas regering vidta nödvändiga åtgärder för att upphäva bestämmelser i sin inhemska lagstiftning som kräver att upplysningar måste finnas fysiskt tillgängliga inom Bermudas territorium i syfte att uppfylla avtalet.</P> <P class="p275 ft2"><SPAN class="ft3">Artikel 3 </SPAN>anger att avtalet omfattar direkta skatter av varje slag och beskaffenhet som för närvarande tas ut i parterna. <SPAN class="ft3">Skatteverket </SPAN>har påpekat att denna definition är något oklar. Uttrycket ”direkta skatter” har den innebörd som anges i punkt 9 i kommentaren till artikel 3 i modellavtalet, dvs. det omfattar – givetvis endast i den utsträckning som sådana skatter tas ut i parterna – skatt på inkomst, kapital, förmögenhet, arv och gåva. Av artikel 3.2 framgår att avtalet ska tillämpas även på skatter av samma eller i huvudsak likartat slag som efter undertecknandet av avtalet tas ut vid sidan av eller i stället för de skatter som anges i artikel 3.1.</P> <P class="p277 ft23"><SPAN class="ft23">4.2.2</SPAN><SPAN class="ft67">Definitioner</SPAN></P> <P class="p261 ft6"><SPAN class="ft14">Artikel 4 </SPAN>innehåller definitioner av vissa uttryck som förekommer i avtalet. Definitionerna överensstämmer i huvudsak med motsvarande definitioner i modellavtalet.</P> <P class="p36 ft2">I artikel 4.1 punkterna j) och p) definieras uttrycken ”medborgare”</P> <P class="p15 ft63">respektive ”person med hemvist”. Dessa uttryck, som saknar motsvarig-</P> <P class="p278 ft2">45</P> </DIV> <DIV id="page_46"> <DIV> <DIV id="id_1"> <P class="p279 ft6">heter i modellavtalets definitionsartikel, har definierats i förtydligande syfte.</P> <P class="p33 ft2">Enligt artikel 4.1 q) avses med uttrycket ”allvarligt skatteundandragande” att med oärligt uppsåt bedra det allmänna, undandra sig eller försöka undandra sig en skattskyldighet i fall då en aktiv handling eller underlåtenhet utgjort ett sådant undandragande eller försök till sådant undandragande. Skattskyldigheten måste avse ett betydande belopp, antingen i absoluta tal eller i förhållande till den sammanlagda skattskyldigheten under ett år. Förfarandet måste antingen innebära att systematiskt försöka vidtaga eller faktiskt vidtaga åtgärder som syftar till eller tenderar att dölja väsentliga fakta för skattemyndigheten i endera parten eller att förse denna med felaktiga uppgifter eller förfalskningar eller att försöka dölja någons identitet. De behöriga myndigheterna ska komma överens om att närmare precisera tillämpningsområdet för vad som ska omfattas av denna definition. Definitionen saknar motsvarighet i modellavtalet och avser tillämpningen av artikel 5.6.</P> <P class="p280 ft2">Artikel 4.2 innehåller ett förtydligande avseende termen ”relevant” i artikel 1.1. Termen ska förstås på ett sätt som innebär att upplysningar ska anses vara relevanta, trots att något slutligt ställningstagande för upplysningarnas betydelse för en pågående utredning kan göras först sedan upplysningarna tagits emot.</P> <P class="p281 ft23"><SPAN class="ft23">4.2.3</SPAN><SPAN class="ft68">Utbyte av upplysningar på begäran</SPAN></P> <P class="p282 ft2"><SPAN class="ft3">Artikel 5 </SPAN>innehåller bestämmelser om informationsutbyte på begäran. I artikel 5.1 finns den allmänna bestämmelsen att den behöriga myndigheten i den anmodade parten på begäran ska lämna upplysningar för de ändamål som anges i artikel 1. Sådana upplysningar ska lämnas utan avseende på om det handlande som är föremål för utredning utgör ett brott enligt den anmodade partens lagstiftning om ett sådant handlande utförts i den parten. Bestämmelsen överensstämmer med motsvarande bestämmelse i modellavtalet.</P> <P class="p283 ft2">Artikel 5.2 kompletterar artikel 5.1 och överensstämmer i huvudsak med modellavtalet. Av punkten framgår att den anmodade parten ska vidta alla relevanta åtgärder för att inhämta de begärda upplysningarna. Vad som avses med ”åtgärder för att inhämta upplysningar” definieras i artikel 4.1 i).</P> <P class="p284 ft2">Enligt artikel 5.3 ska behörig myndighet i en part på begäran, i den utsträckning som detta är tillåtet enligt partens interna lagstiftning, lämna upplysningar i form av upptagande av vittnesberättelser och bestyrkta kopior av handlingar. Bestämmelsen överensstämmer med modellavtalet.</P> <P class="p285 ft2">Artikel 5.4 anger att parterna ska säkerställa att de för tillämpningen av avtalet har befogenhet att på begäran inhämta och lämna sådana upplysningar som närmare anges i punkterna a) och b). I punkt a) anges att de behöriga myndigheterna ska ha befogenhet att utbyta upplysningar som innehas av banker, andra finansiella institutioner och annan person, däri inbegripet ombud och trustförvaltare, i egenskap av representant eller förvaltare. Enligt artikel 5.4 b) ska de behöriga myndigheterna vidare ha befogenhet att utbyta upplysningar om ägarförhållandena i bolag, handelsbolag och andra personer, däri inbegripet upplysningar om alla</P> </DIV> <DIV id="id_2"> <P class="p15 ft2">Prop. 2008/09:222</P> <P class="p130 ft2">46</P> </DIV> </DIV> </DIV> <DIV id="page_47"> <DIV> <DIV id="id_1"> <P class="p84 ft2">sådana personer i en ägarkedja. I fråga om truster ska upplysningar kunna lämnas om stiftare, förvaltare och förmånstagare samt trustens placering i en ägarkedja. I fråga om stiftelser ska upplysningar kunna lämnas om stiftare styrelsemedlemmar och destinatärer samt stiftelsens placering i en ägarkedja. Bestämmelsens ordalydelse avviker något från modellavtalet, men någon skillnad i materiellt hänseende är inte avsedd.</P> <P class="p209 ft2"><SPAN class="ft3">Skatteverket </SPAN>efterlyser att det klargörs att de upplysningar om ägarförhållanden som ska lämnas enligt artikel 5.4 omfattar uppgifter om de verkliga ägarförhållandena (”beneficial ownership”). Det kan i detta sammanhang framhållas att upplysningar ska utbytas inom ramen för avtalets tillämpningsområde så som det anges i artikel 1, dvs. för tillämpning och verkställighet av parternas interna skattelagstiftning. Även upplysningar om verkliga ägarförhållanden kan därför utbytas.</P> <P class="p205 ft2">I enlighet med modellavtalet begränsas i artikel 5.5 skyldigheten att utbyta upplysningar i fråga om dels bolag vars aktier är föremål för allmän omsättning, dels publika fonder och system för kollektiva investeringar. Definitionen av ”bolag vars aktier är föremål för allmän omsättning” finns i artikel 4.1 m) och därtill hörande definitioner i l) och n). Av definitionen framgår bl.a. att bolagets viktigaste aktieslag ska vara noterat på en börs som de behöriga myndigheterna har kommit överens om ska vara en ”erkänd aktiebörs” enligt 4.1 n). En sådan överenskommelse har inte ingåtts, vilket innebär att skyldigheten enligt artikel</P> <P class="p286 ft2"><SPAN class="ft2">5.4</SPAN><SPAN class="ft28">att utbyta upplysningar avseende bolag vars aktier är föremål för allmän omsättning inledningsvis inte är begränsad. Definitionen av ”publik kollektiv investeringsfond eller publikt kollektivt investeringssystem” finns i artikel 4.1 d).</SPAN></P> <P class="p204 ft2">I artikel 5.5 b) – d) finns ytterligare begränsningar i skyldigheten att lämna upplysningar. Enligt punkt b) föreligger ingen skyldighet att lämna upplysningar som avser beskattningsår som ligger mer än sex år tillbaka i tiden. Punkten c) anger att upplysningar bara behöver lämnas sedan den anmodande parten vidtagit alla de åtgärder som står till förfogande för att inhämta upplysningarna inom det egna territoriet, såvida inte vidtagandet av dessa åtgärder innebär oproportionerligt stora svårigheter. Skyldigheten att vidta åtgärder inom det egna territoriet understyrks för Sveriges del av punkt I i protokollet. Slutligen föreligger enligt punkt d) inte någon skyldighet att lämna upplysningar som innehas eller kan inhämtas av annan person än den skattskyldige och som heller inte direkt avser den skattskyldige. Beträffande denna bestämmelse har <SPAN class="ft3">Skatteverket </SPAN>ställt frågan om formuleringen innebär att det inte går att begära information om exempelvis en fakturautställare i den andra jurisdiktionen. Denna fråga har behandlats under förhandlingen av avtalet. Parterna är överens om att någon sådan begränsning inte föreligger.</P> <P class="p287 ft2">Vid begäran av upplysningar rörande frågor som inte avser ett ”allvarligt skatteundandragande” gäller enligt artikel 5.6 att en tjänsteman vid den behöriga myndigheten i den anmodande parten ska intyga att upplysningarna är relevanta och nödvändiga för fastställandet av den skattskyldiges skattskyldighet enligt lagstiftningen i den anmodande parten. Bestämmelsen har tagits in på Bermudas begäran, då man vill ha ett centraliserat förfarande i dessa frågor som tillförsäkrar att en begäran om upplysningar är upprättad i överensstämmelse med avtalet. Vad som avses med ”allvarligt skatteundandragande” vid tillämpning av denna</P> </DIV> <DIV id="id_2"> <P class="p15 ft2">Prop. 2008/09:222</P> <P class="p288 ft2">47</P> </DIV> </DIV> </DIV> <DIV id="page_48"> <DIV> <DIV id="id_1"> <P class="p279 ft2">bestämmelse anges i artikel 4.1 q). <SPAN class="ft3">Skatteverket </SPAN>ifrågasätter om inte denna bestämmelse innebär mer begränsade möjligheter till informationsutbyte än modellavtalet och andra svenska avtal på området. Den valda formuleringen har endast betydelse för frågan om när en begäran ska innehålla ett särskilt intygande om att upplysningarna är relevanta och nödvändiga för fastställandet av den skattskyldiges skattskyldighet enligt lagstiftningen i den anmodande parten. Någon begränsning av avtalets tillämpningsområde är inte avsedd. I fall av tveksamhet huruvida ett ”allvarligt skatteundandragande” i avtalets mening föreligger eller inte, bör de efterfrågade uppgifternas relevans och nödvändighet intygas enligt artikel 5.6.</P> <P class="p289 ft2">I artikel 5.7 anges att vid en begäran om upplysningar som avser en person som varken har hemvist eller är medborgare i någon av parterna, ska den behöriga myndigheten i den anmodande parten på ett tillfredsställande sätt styrka att upplysningarna är nödvändiga för en korrekt tillämpning och verkställighet av skattelagstiftningen i den anmodande parten.</P> <P class="p283 ft2">Artikel 5.8 innehåller en uppräkning av de uppgifter som en begäran om upplysningar ska innehålla. Punkterna f) – i) saknar i stor utsträckning motsvarigheter i modellavtalet och uppgifterna som anges i dessa punkter ska bara lämnas så långt som det är möjligt.</P> <P class="p290 ft2">I artikel 5.9 anges att den behöriga myndigheten i den anmodade parten till den behöriga myndigheten i den anmodande parten ska bekräfta mottagandet av en begäran och bemöda sig om att snarast möjligt lämna de begärda upplysningarna till den anmodande parten. Bestämmelsen överensstämmer med motsvarande bestämmelse i modellavtalet.</P> <P class="p291 ft6">Enligt punkt II i protokollet ska termen ”nödvändig” i artikel 5 punkterna 6, 7 och 8 h) inte tolkas så att de övergripande syftena som anges i artikel 1 begränsas. Det räcker med att en tjänsteman bekräftar att villkoren i nämnda punkter är uppfyllda i detta avseende.</P> <P class="p273 ft23"><SPAN class="ft23">4.2.4</SPAN><SPAN class="ft68">Utomlands utförda skatteutredningar</SPAN></P> <P class="p282 ft2"><SPAN class="ft3">Artikel 6 </SPAN>innehåller bestämmelser om utomlands utförda skatteutredningar. Enligt artikel 6.1 kan den anmodade parten – i den utsträckning som detta är tillåtet enligt denna parts interna lagstiftning – tillåta att representanter för den behöriga myndigheten i den anmodande parten närvarar i den förstnämnda parten för att höra fysiska personer och granska handlingar. Vidare anges att den behöriga myndigheten i den anmodande parten ska meddela den behöriga myndigheten i den anmodade parten om tid och plats för det planerade mötet med de fysiska personerna i fråga. Bestämmelsen överensstämmer i materiellt hänseende med modellavtalet.</P> <P class="p280 ft6">Enligt artikel 6.2 kan den behöriga myndigheten i den anmodade parten, på begäran av den behöriga myndigheten i den anmodande parten, medge att företrädare för den behöriga myndigheten i den sistnämnda parten närvarar vid skatteutredning i förstnämnda part. Av artikel 6.3 framgår att om en begäran enligt punkt 2 bifalls ska den behöriga myndigheten i den anmodade parten som utför utredningen</P> </DIV> <DIV id="id_2"> <P class="p15 ft2">Prop. 2008/09:222</P> <P class="p130 ft2">48</P> </DIV> </DIV> </DIV> <DIV id="page_49"> <P class="p226 ft6">snarast möjligt meddela den behöriga myndigheten i den anmodande Prop. 2008/09:222 parten om tid och plats för utredningen, den myndighet eller person som</P> <P class="p292 ft6">bemyndigats att utföra utredningen samt de förfaranden och villkor som den anmodade parten fastställt för utförandet av utredningen. Den anmodade parten som utför utredningen ska därvid fatta alla beslut beträffande utförandet av utredningen. Bestämmelserna överensstämmer med modellavtalet.</P> <P class="p293 ft23"><SPAN class="ft23">4.2.5</SPAN><SPAN class="ft67">Möjlighet att avslå en begäran</SPAN></P> <P class="p294 ft2">Bestämmelser om möjlighet för den anmodade parten att avslå en begäran om utbyte av information finns införda i <SPAN class="ft3">artikel 7</SPAN>. I artikel 7.1 a) anges att en begäran får avslås när den inte gjorts i överensstämmelse med avtalet. Enligt artikel 7.1 b) behöver inte upplysningar lämnas om det skulle strida mot allmänna hänsyn. Detsamma gäller enligt artikel 7.1</P> <P class="p295 ft2"><SPAN class="ft2">c)</SPAN><SPAN class="ft21">i fall då den anmodande parten enligt sin interna rätt avseende tillämpning och verkställighet av sin interna skattelagstiftning inte kan inhämta de begärda upplysningarna inom den egna jurisdiktionen eller är förhindrad att lämna motsvarande upplysningar till den anmodade parten. Bestämmelsen överensstämmer i huvudsak med modellavtalet.</SPAN></P> <P class="p274 ft2">I artikel 7.2 anges att avtalet inte ska medföra skyldighet att lämna <NOBR>handels-,</NOBR> <NOBR>affärs-,</NOBR> industri- eller yrkeshemlighet eller kommersiell hemlighet eller i näringsverksamhet nyttjat förfaringssätt. Upplysningar ska dock inte anses som sådan hemlighet eller sådant förfaringssätt enbart på grund av att de är sådana som anges i artikel 5.4, dvs. att de innehas av finansiella institutioner eller utgör information om ägarförhållanden. Bestämmelsen överensstämmer med modellavtalet.</P> <P class="p296 ft2">Artikel 7.3 innebär begränsningar i skyldigheten att lämna ut upplysningar som röjer hemlig kommunikation mellan en klient och dennes advokat eller annat juridiskt ombud i samband med yrkesmässig juridisk rådgivning. Bestämmelsen överensstämmer i huvudsak med modellavtalet.</P> <P class="p275 ft6">I artikel 7.4 anges att en begäran om upplysningar inte ska avslås på grund av att den skattefordran som föranleder begäran bestridits. Bestämmelsen överensstämmer med modellavtalet.</P> <P class="p276 ft6">Syftet med artikel 7.5 är att tillförsäkra att avtalet inte tillämpas på ett sätt som resulterar i diskriminering mellan medborgare i den anmodande parten och medborgare i den anmodade parten i fall då förhållandena är desamma.</P> <P class="p293 ft23">4.2.6 Sekretess</P> <P class="p297 ft2"><SPAN class="ft3">Artikel 8 </SPAN>innehåller bestämmelser om sekretess. I artikeln anges att alla upplysningar som tas emot av en part med stöd av avtalet ska hållas hemliga och endast får yppas för personer eller myndigheter inom den partens jurisdiktion som fastställer, uppbär eller driver in de skatter som omfattas av avtalet eller handlägger åtal eller överklagande i fråga om dessa skatter, samt för personer som har till uppgift att handha frågor om</P> <P class="p15 ft2">yppande och användning av upplysningar. Av artikeln framgår vidare att</P> <P class="p278 ft2">49</P> </DIV> <DIV id="page_50"> <DIV> <DIV id="id_1"> <P class="p298 ft6">uppgifterna endast får användas för angivna ändamål och att uppgifterna får yppas vid offentlig domstolsförhandling eller i domstolsavgörande.</P> <P class="p34 ft2">Av artikeln framgår också att upplysningarna får yppas för andra ändamål än de angivna, men endast efter uttryckligt och skriftligt medgivande av den behöriga myndigheten i den anmodade parten.</P> <P class="p34 ft6">Avtalet tar sikte på såväl den situationen att en svensk myndighet lämnar handräckning eller bistånd åt en utländsk myndighet som då en myndighet i den andra parten biträder den svenska myndigheten.</P> <P class="p33 ft2">Lagen (1990:314) om ömsesidig handräckning i skatteärenden innehåller bestämmelser om handräckning dels i Sverige åt utländsk myndighet, dels i utlandet åt svensk myndighet. Enligt 24 § samma lag ska villkor, som begränsar möjligheten att utnyttja upplysningar som en svensk myndighet fått från utländsk myndighet i ett skatteärende, följas av svenska myndigheter oavsett vad som annars är föreskrivet i lag eller annan författning.</P> <P class="p33 ft2">I 27 kap. 5 § offentlighets- och sekretesslagen (2009:400) regleras sekretessen i fråga om uppgifter om enskilds personliga eller ekonomiska förhållanden som erhålls eller lämnas vid utbyte av uppgifter på skatteområdet som sker med stöd av internationella avtal. Av 27 kap. 5 § första stycket offentlighets- och sekretesslagen framgår att sekretess enligt <NOBR>1–4</NOBR> §§ samma kapitel för uppgift om enskilds personliga eller ekonomiska förhållanden gäller, i den utsträckning riksdagen har godkänt ett avtal om detta med främmande stat eller mellanfolklig organisation, i ärende där svensk myndighet lämnar handräckning eller bistånd åt utländsk myndighet, i verksamhet som motsvarar den som avses i nämnda paragrafer. I de fall Sverige biträds av en annan stat eller mellanfolklig organisation gäller sekretess för uppgift om enskilds personliga eller ekonomiska förhållanden i stället enligt 27 kap. 5 § andra stycket offentlighets- och sekretesslagen, i den mån riksdagen har godkänt ett avtal om detta med främmande stat eller mellanfolklig organisation, hos myndighet i verksamhet som avses i <NOBR>2–4</NOBR> §§ samma kapitel för sådan uppgift som myndigheten förfogar över på grund av avtalet. Bestämmelserna i offentlighets- och sekretesslagen om vissa begränsningar i sekretessen får inte tillämpas i strid med avtalet. Enligt 27 kap. 1 § femte stycket, 2 § femte stycket, 3 § fjärde stycket och 5 § fjärde stycket offentlighets- och sekretesslagen gäller sekretessen i högst tjugo år.</P> <P class="p299 ft6">Regeringen bedömer att all den information som kommer att hanteras inom ramen för detta avtal omfattas av regleringen i 27 kap. 5 § offentlighets- och sekretesslagen. Detta innebär att avtalets krav på sekretess är förenliga med den svenska offentlighets- och sekretesslagstiftningen och att Sverige kan leva upp till sina avtalsrättsliga åtaganden i detta avseende.</P> <P class="p293 ft23"><SPAN class="ft23">4.2.7</SPAN><SPAN class="ft68">Rättigheter</SPAN></P> <P class="p300 ft6">I <SPAN class="ft14">artikel 9 </SPAN>anges att de rättigheter som tillkommer personer enligt den anmodade partens lagstiftning eller administrativa praxis förblir tillämpliga i den utsträckning de inte otillbörligt hindrar eller fördröjer ett effektivt utbyte av upplysningar.</P> </DIV> <DIV id="id_2"> <P class="p15 ft2">Prop. 2008/09:222</P> <P class="p130 ft2">50</P> </DIV> </DIV> </DIV> <DIV id="page_51"> <TABLE cellpadding=0 cellspacing=0 class="t32"> <TR> <TD class="tr3 td116"><SPAN class="p112 ft23">4.2.8</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p70 ft23">Kostnader</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p18 ft2">Prop. 2008/09:222</SPAN> </TD> </TR> </TABLE> <P class="p301 ft6">I <SPAN class="ft14">artikel 10 </SPAN>anges att de kostnader som uppkommer med anledning av en begäran om upplysningar ska fördelas mellan de berörda parterna enligt överenskommelse mellan de behöriga myndigheterna. I kostnader för handräckning ingår skäliga kostnader för tredje part och utomstående rådgivare i samband med rättsprocess eller för annat ändamål.</P> <P class="p302 ft23"><SPAN class="ft23">4.2.9</SPAN><SPAN class="ft67">Inga riktade motåtgärder</SPAN></P> <P class="p303 ft2">Enligt <SPAN class="ft3">artikel 11 </SPAN>ska en part som har anledning att anta att den andra parten infört riktade motåtgärder omedelbart inleda förhandlingar för att lösa frågan. Av artikel 11.2 framgår att med ”riktad motåtgärd” avses i detta avseende en åtgärd som riktar sig mot personer med hemvist eller medborgarskap i den andra parten och som motiveras med att denna andra part inte medverkar till ett effektivt informationsutbyte eller brister i transparens när det gäller dess lagstiftning, föreskrifter eller administrativa praxis. Detsamma gäller om motåtgärden motiveras med att den andra parten inte tar ut någon skatt eller bara en symbolisk skatt och detta sker samtidigt som något av de ovan angivna kriterierna föreligger.</P> <P class="p304 ft2">Artikel 11.3 anger att uttrycket ”riktade motåtgärder” – utan att begränsa begreppets generella innebörd – inbegriper att vägra avdrag, avräkning, skattereduktion eller skattebefrielse, att ta ut skatt, avgift eller annan pålaga eller att ställa särskilda krav på dokumentationsskyldighet. Begreppet inbegriper varje åtgärd som direkt eller indirekt påverkar beskattningen. Begreppet inbegriper emellertid inte allmänna åtgärder som tillämpas generellt av en part i förhållande till andra medlemsstater i OECD.</P> <P class="p305 ft23"><SPAN class="ft38">4.2.10</SPAN><SPAN class="ft69">Förfarandet vid ömsesidig överenskommelse</SPAN></P> <P class="p41 ft2">Förfarandet vid ömsesidig överenskommelse regleras i <SPAN class="ft3">artikel 12</SPAN>.</P> <P class="p5 ft23"><SPAN class="ft38">4.2.11</SPAN><SPAN class="ft69">Slutbestämmelser</SPAN></P> <P class="p306 ft2"><SPAN class="ft3">Artiklarna 13 och 14 </SPAN>innehåller bestämmelser om ikraftträdande och upphörande. Enligt artikel 13 träder avtalet i kraft den trettionde dagen efter den dag då den sista av de skriftliga underrättelser, som parterna ska lämna när de åtgärder vidtagits som krävs enligt respektive parts lagstiftning, har lämnats. I skattebrottsärenden tillämpas avtalet från och med dagen för ikraftträdandet. I alla andra ärenden som omfattas av artikel 1 tillämpas avtalet på beskattningsår som börjar den 1 januari det år som följer närmast efter det år då avtalet träder i kraft eller senare eller, om beskattningsår saknas, på skatteanspråk som uppkommer samma dag eller senare. Avtalet tillämpas dock tidigast från och med den 1 januari 2010.</P> <P class="p307 ft2">51</P> </DIV> <DIV id="page_52"> <DIV id="p52dimg1"> <INGENBILD zsrc="GW0322252x1.jpg/" id="p52img1"> </DIV> <DIV> <DIV id="id_1"> <P class="p308 ft71"><SPAN class="ft1">5</SPAN><SPAN class="ft70">Avtalet mellan Sverige och Bermuda om förfarande för ömsesidig överenskommelse vid justering av inkomst mellan företag i intressegemenskap</SPAN></P> <P class="p309 ft6"><SPAN class="ft43">Regeringens förslag: </SPAN>Riksdagen godkänner avtalet mellan Sverige och Bermuda om förfarande för ömsesidig överenskommelse vid justering av inkomst mellan företag i intressegemenskap och antar regeringens förslag till lag om detta avtal.</P> <P class="p310 ft6"><SPAN class="ft43">Remissinstanserna: </SPAN>Remissinstanserna tillstyrker förslaget om godkännande av avtalet.</P> <P class="p34 ft2"><SPAN class="ft23">Skälen för regeringens förslag: </SPAN>Om inkomst som ett företag i en part uppburit justeras på grund av att villkor som avviker från marknadsmässiga villkor avtalats mellan företag i intressegemenskap kan detta leda till att samma inkomst redovisas i båda parterna. Avtalet tillhandahåller ett förfarande för parterna att ingå en ömsesidig överenskommelse i syfte att undvika att detta leder till att inkomsten beskattas i strid med armlängdsprincipen i en av parterna.</P> <P class="p281 ft18"><SPAN class="ft18">5.1</SPAN><SPAN class="ft72">Lagförslaget</SPAN></P> <P class="p311 ft6">Avtalet reglerar svensk beskattningsrätt och kräver därför lagform. I förslaget till lag föreskrivs att avtalet ska gälla som lag här i landet (1 §). Avtalet är upprättat på engelska och framgår av bilagan till lagen.</P> <P class="p33 ft2">Vidare regleras i lagen frågan om hur avtalets beskattningsregler ska tillämpas i förhållande till annan skattelag (2 §). Bestämmelsen innebär att beskattning inte kan ske på grund av avtalets regler. Endast om det i annan skattelag föreskrivits en skattskyldighet kan beskattning komma i fråga.</P> <P class="p34 ft6">Enligt artikel 5 i avtalet ska parterna underrätta varandra när de åtgärder vidtagits som krävs för att avtalet ska träda i kraft. Avtalet träder i kraft trettio dagar efter den dag då den sista av dessa underrättelser lämnas. Det är således inte möjligt att nu avgöra vid vilken tidpunkt avtalet kommer att träda i kraft. I förslaget till lag har därför föreskrivits att lagen träder i kraft den dag regeringen bestämmer.</P> <P class="p312 ft18"><SPAN class="ft18">5.2</SPAN><SPAN class="ft72">Avtalets innehåll</SPAN></P> <P class="p313 ft23"><SPAN class="ft23">5.2.1</SPAN><SPAN class="ft68">Avtalets tillämpningsområde</SPAN></P> <P class="p309 ft6"><SPAN class="ft14">Artikel 1 </SPAN>anger de skatter på vilka avtalet är tillämpligt. I Bermuda omfattas enligt punkt a) de skatter i Bermuda som är av i huvudsak likartat slag som de svenska skatterna som omfattas av avtalet. Enligt en uttrycklig bestämmelse är avtalet inte tillämpligt på skatt på löneutbetalningar. Enligt punkt b) omfattas i Sverige den statliga och kommunala inkomstskatten.</P> </DIV> <DIV id="id_2"> <P class="p15 ft2">Prop. 2008/09:222</P> <P class="p130 ft2">52</P> </DIV> </DIV> </DIV> <DIV id="page_53"> <TABLE cellpadding=0 cellspacing=0 class="t33"> <TR> <TD class="tr3 td116"><SPAN class="p112 ft23">5.2.2</SPAN> </TD> <TD class="tr3 td184"><SPAN class="p70 ft23">Definitioner m.m.</SPAN> </TD> <TD class="tr3 td22"><SPAN class="p18 ft2">Prop. 2008/09:222</SPAN> </TD> </TR> </TABLE> <P class="p314 ft2"><SPAN class="ft3">Artikel 2 </SPAN>innehåller definitioner av vissa uttryck som förekommer i avtalet.</P> <P class="p315 ft2">När det gäller tolkning av skatteavtal och då bl.a. den i artikel 2.2 införda bestämmelsen hänvisas till vad som anförts i propositionen om dubbelbeskattningsavtal mellan de nordiska länderna (prop. 1989/90:33, s. 42 f.). Här ska endast framhållas att tolkningsreglerna i Wienkonventionen om traktaträtten gäller vid tvist mellan de avtalsslutande parterna om avtalets innebörd. När det gäller förhållandet mellan skattskyldiga och det allmänna ska skatteavtalet i princip tolkas som annan svensk lagstiftning, dvs. enligt sin ordalydelse och med stöd av offentliga förarbeten.</P> <P class="p316 ft23"><SPAN class="ft23">5.2.3</SPAN><SPAN class="ft67">Avtalets beskattningsregel</SPAN></P> <P class="p294 ft2"><SPAN class="ft3">Artikel 3 </SPAN>behandlar armlängdsprincipen vid internprissättning och föreskriver att då villkor avtalats mellan företag i intressegemenskap i de två parterna utan att armlängdsprincipen iakttagits, får inkomster justeras i överensstämmelse därmed. Om ett företags inkomst justeras med anledning av att armlängdsprincipen inte iakttagits mellan företag i intressegemenskap i de två parterna kan detta leda till att samma inkomst redovisas i båda parterna. Artikeln motsvarar artikel 9.1 i OECD:s modellavtal beträffande inkomst och förmögenhet (Model Tax Convention on Income and on Capital). Någon motsvarighet till artikel 9.2 i nämnda modellavtal finns inte i detta avtal.</P> <TABLE cellpadding=0 cellspacing=0 class="t34"> <TR> <TD class="tr2 td116"><SPAN class="p18 ft23">5.2.4</SPAN> </TD> <TD class="tr2 td185"><SPAN class="p70 ft23">Förfarandet vid ömsesidig överenskommelse</SPAN> </TD> <TD class="tr2 td136"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr9 td186"><SPAN class="p18 ft2">I <SPAN class="ft3">artikel 4 </SPAN>regleras förfarandet vid ömsesidig överenskommelse. Enligt</SPAN> </TD> <TD class="tr9 td136"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td186"><SPAN class="p18 ft2">artikel 4.1 kan ett företag som anser att armslängdsregeln i artikel 3 inte</SPAN> </TD> <TD class="tr7 td136"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td186"><SPAN class="p18 ft2">har iakttagits av en part, inom tre år från den tidpunkt då det fick vetskap</SPAN> </TD> <TD class="tr7 td136"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td186"><SPAN class="p18 ft2">om detta förhållande lägga fram saken för den behöriga myndigheten i</SPAN> </TD> <TD class="tr4 td136"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td186"><SPAN class="p18 ft2">den part där företaget har hemvist. En sådan framställan påverkar inte</SPAN> </TD> <TD class="tr7 td136"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td186"><SPAN class="p18 ft2">företagets rätt att även använda andra rättsmedel som finns att tillgå</SPAN> </TD> <TD class="tr7 td136"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td186"><SPAN class="p18 ft2">enligt partens interna rättsordning. Den behöriga myndigheten som tar</SPAN> </TD> <TD class="tr4 td136"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td186"><SPAN class="p18 ft2">emot framställan ska därefter utan dröjsmål underrätta den behöriga</SPAN> </TD> <TD class="tr7 td136"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td186"><SPAN class="p18 ft2">myndigheten i den andra parten.</SPAN> </TD> <TD class="tr7 td136"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td186"><SPAN class="p55 ft2">Enligt artikel 4.2 kan den behöriga myndigheten i den part som</SPAN> </TD> <TD class="tr4 td136"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td186"><SPAN class="p18 ft2">underrättas om att ett företag i den andra parten anser att beskattning inte</SPAN> </TD> <TD class="tr7 td136"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td186"><SPAN class="p18 ft2">skett i enlighet med armlängdsprincipen i den förstnämnda parten,</SPAN> </TD> <TD class="tr7 td136"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td186"><SPAN class="p18 ft2">ensidigt få till stånd en tillfredsställande lösning. Om företagets</SPAN> </TD> <TD class="tr4 td136"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td186"><SPAN class="p18 ft2">invändning är grundad, men denna behöriga myndighet inte själv kan få</SPAN> </TD> <TD class="tr7 td136"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td186"><SPAN class="p18 ft2">till stånd en lösning, ska man söka avgöra saken genom en ömsesidig</SPAN> </TD> <TD class="tr7 td136"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td186"><SPAN class="p18 ft2">överenskommelse med den behöriga myndigheten i den andra parten. En</SPAN> </TD> <TD class="tr4 td136"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td186"><SPAN class="p18 ft2">ingången överenskommelse ska genomföras utan hinder av tidsgränser i</SPAN> </TD> <TD class="tr7 td136"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td186"><SPAN class="p18 ft2">parternas interna lagstiftning.</SPAN> </TD> <TD class="tr7 td136"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td186"><SPAN class="p55 ft2">I artikel 4.3 anges att de behöriga myndigheterna genom ömsesidig</SPAN> </TD> <TD class="tr4 td136"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td186"><SPAN class="p18 ft2">överenskommelse ska söka avgöra svårigheter eller tvivelsmål som</SPAN> </TD> <TD class="tr7 td136"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr3 td186"><SPAN class="p18 ft2">uppkommer i fråga om tillämpningen av avtalet.</SPAN> </TD> <TD class="tr3 td136"><SPAN class="p16 ft2">53</SPAN> </TD> </TR> </TABLE> </DIV> <DIV id="page_54"> <DIV id="p54dimg1"> <INGENBILD zsrc="GW0322254x1.jpg/" id="p54img1"> </DIV> <TABLE cellpadding=0 cellspacing=0 class="t35"> <TR> <TD class="tr1 td148"><SPAN class="p55 ft2">De</SPAN> </TD> <TD class="tr1 td187"><SPAN class="p18 ft2">behöriga myndigheterna kan enligt artikel 4.4 träda i direkt</SPAN> </TD> <TD class="tr1 td22"><SPAN class="p18 ft2">Prop. 2008/09:222</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td183"><SPAN class="p18 ft2">förbindelse med varandra i syfte att träffa överenskommelser enligt</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr8 td183"><SPAN class="p18 ft2">artikel 4.</SPAN> </TD> <TD class="tr8 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD class="tr21 td148"><SPAN class="p18 ft23">5.2.5</SPAN> </TD> <TD class="tr21 td187"><SPAN class="p40 ft23">Slutbestämmelser</SPAN> </TD> <TD class="tr21 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr2 td183"><SPAN class="p18 ft2"><SPAN class="ft3">Artiklarna 5 och 6 </SPAN>innehåller bestämmelser om avtalets ikraftträdande</SPAN> </TD> <TD class="tr2 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td183"><SPAN class="p18 ft2">och upphörande. Enligt artikel 5.2 träder avtalet i kraft den trettionde</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td183"><SPAN class="p18 ft2">dagen efter den dag då den sista av de skriftliga underrättelser som</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td183"><SPAN class="p18 ft2">parterna ska lämna när de åtgärder vidtagits som krävs enligt respektive</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td183"><SPAN class="p18 ft2">parts lagstiftning har lämnats. I fråga om källskatter tillämpas avtalet på</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td183"><SPAN class="p18 ft2">belopp som betalas eller tillgodoförs den 1 januari det år som följer</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td183"><SPAN class="p18 ft2">närmast efter den dag då avtalet träder i kraft eller senare. Beträffande</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td183"><SPAN class="p18 ft2">andra skatter än källskatter tillämpas avtalet på skatter som tas ut för</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td183"><SPAN class="p18 ft2">beskattningsår som börjar den 1 januari det år som följer närmast efter</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr4 td183"><SPAN class="p18 ft2">den dag då avtalet träder i kraft eller senare. Avtalet är emellertid endast</SPAN> </TD> <TD class="tr4 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td183"><SPAN class="p18 ft2">tillämpligt under tid då avtalet mellan Sverige och Bermuda om utbyte av</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr7 td183"><SPAN class="p18 ft2">upplysningar avseende skatter som undertecknades den 16 april 2009 är</SPAN> </TD> <TD class="tr7 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> <TR> <TD colspan=2 class="tr5 td183"><SPAN class="p18 ft2">tillämpligt.</SPAN> </TD> <TD class="tr5 td22"><SPAN class="p18 ft10">&nbsp;</SPAN> </TD> </TR> </TABLE> <P class="p317 ft71">6 Avtalet mellan Sverige och Bermuda för undvikande av dubbelbeskattning av fysiska personer</P> <P class="p318 ft4"><SPAN class="ft53">Regeringens förslag: </SPAN>Riksdagen godkänner avtalet mellan Sverige och Bermuda för undvikande av dubbelbeskattning av fysiska personer och antar regeringens förslag till lag om detta avtal.</P> <P class="p319 ft6"><SPAN class="ft43">Remissinstanserna: </SPAN>Remissinstanserna tillstyrker förslaget om godkännande av avtalet.</P> <P class="p320 ft6"><SPAN class="ft43">Skälen för regeringens förslag: </SPAN>Skatteavtalen är allmänt sett viktiga för att undanröja de hinder som en dubbelbeskattning kan innebära för utbytet av varor och tjänster, för kapitalrörelser samt för teknologins och arbetskraftens rörlighet och för utvecklingen av ekonomiska förbindelser mellan stater och andra jurisdiktioner.</P> <P class="p321 ft18">6.1 Lagförslaget</P> <P class="p322 ft6">Avtalet reglerar svensk beskattningsrätt och tillämpning av det i Sverige kräver därför lagform. I förslaget till lag föreskrivs därför att avtalet ska gälla som lag här i landet (1 §). Avtalet är upprättat på engelska och avtalstexten framgår av bilagan till lagen.</P> <P class="p323 ft6">Vidare regleras i lagen frågan om hur avtalets beskattningsregler ska tillämpas i förhållande till annan skattelag (2 §). Bestämmelsen innebär att beskattning inte kan ske på grund av avtalets regler. Endast om det i</P> <P class="p324 ft2">54</P> </DIV> <DIV id="page_55"> <P class="p226 ft6">annan skattelag föreskrivits en skattskyldighet kan beskattning komma i Prop. 2008/09:222 fråga.</P> <P class="p276 ft2">I fråga om inkomst som ska undantas från svensk skatt har Sverige enligt en progressionsregel i avtalets artikel 11.2 b) rätt att höja skatteuttaget på den skattskyldiges övriga inkomster. Av flera skäl, bl.a. förenkling av regelsystemet och för att minska arbetsbördan för Skatteverket, avstår emellertid Sverige regelmässigt från att utnyttja denna möjlighet. Ytterligare ett skäl är att det bortfall av skatt som blir följden av en utebliven progressionsuppräkning är försumbar ur statsfinansiell synpunkt. Dessa skäl motiverar ett avstående av progressionsuppräkningen även i förhållande till Bermuda. I 3 § föreskrivs därför att inkomst som enligt avtalet är undantagen från beskattning i Sverige inte ska tas med vid taxeringen. Något förordnande om progressionsuppräkning har inte föreslagits i lagen. Sådan uppräkning ska därför inte ske.</P> <P class="p325 ft6">Enligt artikel 13 i avtalet ska parterna underrätta varandra när de åtgärder vidtagits som krävs för att avtalet ska träda i kraft. Avtalet träder i kraft trettio dagar efter den dag då den sista av dessa underrättelser har lämnats. Det är således inte möjligt att nu avgöra vid vilken tidpunkt avtalet kommer att träda i kraft. I förslaget till lag har därför föreskrivits att lagen träder i kraft den dag regeringen bestämmer.</P> <P class="p268 ft18"><SPAN class="ft18">6.2</SPAN><SPAN class="ft73">Avtalets innehåll</SPAN></P> <P class="p255 ft23"><SPAN class="ft23">6.2.1</SPAN><SPAN class="ft67">Avtalets tillämpningsområde</SPAN></P> <P class="p261 ft6">I <SPAN class="ft14">artikel 1 </SPAN>anges de personer som omfattas av avtalet. Enligt artikeln ska avtalet tillämpas på fysiska personer som har hemvist i en part eller i båda parterna. För att avtalet ska vara tillämpligt krävs att fråga är om en person som i enlighet med bestämmelserna i artikel 4.1 har hemvist i en part.</P> <P class="p326 ft2">I <SPAN class="ft3">artikel 2 </SPAN>anges de skatter på vilka avtalet är tillämpligt.</P> <P class="p327 ft23"><SPAN class="ft23">6.2.2</SPAN><SPAN class="ft67">Definitioner m.m.</SPAN></P> <P class="p261 ft6"><SPAN class="ft14">Artikel 3 </SPAN>innehåller allmänna definitioner av vissa uttryck som förekommer i avtalet.</P> <P class="p276 ft2">När det gäller tolkning av skatteavtal och då bl.a. den i artikel 3.2 införda bestämmelsen hänvisas till vad som anförts i propositionen om dubbelbeskattningsavtal mellan de nordiska länderna (prop. 1989/90:33, s. 42 f.). Här ska endast framhållas att tolkningsreglerna i Wienkonventionen om traktaträtten gäller vid tvist mellan de avtalsslutande parterna om avtalets innebörd. När det gäller förhållandet mellan skattskyldiga och det allmänna ska skatteavtalet i princip tolkas som annan svensk lagstiftning, dvs. enligt sin ordalydelse och med stöd av offentliga förarbeten.</P> <P class="p275 ft4"><SPAN class="ft5">Artikel 4 </SPAN>innehåller bestämmelser som avser att fastställa var en fysisk person ska anses ha hemvist vid tillämpningen av avtalet.</P> <P class="p328 ft2">55</P> </DIV> <DIV id="page_56"> <DIV> <DIV id="id_1"> <P class="p329 ft2">Bestämmelserna om hemvist i avtalet har inte någon betydelse för var en person ska anses vara bosatt enligt intern lagstiftning, utan såsom uttryckligen framgår av avtalstexten regleras endast frågan om hemvist vid tillämpningen av avtalet. Bestämmelserna i parternas interna lagstiftning får däremot betydelse vid bestämmandet av hemvist enligt avtalet. I artikel 4.2 regleras dubbel bosättning, dvs. fall där den skattskyldige enligt svenska bestämmelser om beskattning anses obegränsat skattskyldig i Sverige och enligt bestämmelserna i Bermuda anses bosatt där. Vid tillämpningen av avtalet ska i sådana fall den skattskyldige anses ha hemvist endast i den part i vilken han har hemvist enligt nämnda avtalsbestämmelse. En person som anses bosatt såväl i Sverige som i Bermuda enligt respektive parts interna lagstiftning men som vid tillämpningen av avtalet anses ha hemvist i Bermuda ska i fråga om de inkomster till vilka Sverige har beskattningsrätten enligt avtalet, vid taxeringen i Sverige beskattas enligt de bestämmelser som gäller för i Sverige obegränsat skattskyldiga. Detta medför bl.a. rätt att erhålla grundavdrag och allmänna avdrag.</P> <P class="p330 ft23"><SPAN class="ft23">6.2.3</SPAN><SPAN class="ft68">Avtalets beskattningsregler</SPAN></P> <P class="p331 ft2">I <SPAN class="ft3">artikel 5 </SPAN>behandlas beskattning av enskild tjänst. Artikel 5.1 innehåller en huvudregel, enligt vilken sådan inkomst endast beskattas i den part där inkomsttagaren enligt avtalet har hemvist. Detta gäller alltid då arbetet utförs i denna part eller i en tredje stat eller jurisdiktion. Enligt bestämmelsen får emellertid inkomsten beskattas i den andra parten om arbetet utförts i denna part. Undantag från denna senare bestämmelse gäller om arbetet utförts under en kortare tidsperiod enligt de förutsättningar som anges i artikel 5.2. Om dessa villkor är uppfyllda sker beskattningen endast i den part där inkomsttagaren har hemvist. I artikel 5.3 har intagits särskilda bestämmelser om beskattning av arbete ombord på skepp eller luftfartyg i internationell trafik. Inkomst vid anställning ombord får beskattas i den part där företaget som använder skeppet eller luftfartyget har hemvist.</P> <P class="p332 ft6">Styrelsearvoden och annan liknande ersättning får enligt <SPAN class="ft14">artikel 6 </SPAN>beskattas i den part där bolaget som betalar arvodet eller ersättningen har hemvist.</P> <P class="p33 ft2">Beskattning av inkomster som artister och sportutövare uppbär genom sin verksamhet regleras i <SPAN class="ft3">artikel 7</SPAN>. Sådan inkomst får beskattas i den part där verksamheten utövas (artikel 7.1). Enligt artikel 7.2 får inkomsten beskattas i den part där artisten eller sportutövaren utövar verksamheten, även om ersättningen tillfaller en annan person än artisten eller sportutövaren själv (t.ex. arbetsgivare hos vilken artisten eller sportutövaren är anställd).</P> <P class="p34 ft2">Enligt <SPAN class="ft3">artikel 8 </SPAN>får pensioner och annan liknande ersättning, utbetalning enligt socialförsäkringslagstiftning och livränta som härrör från en part och betalas till en person med hemvist i den andra parten beskattas i den förstnämnda parten.</P> <P class="p284 ft6">Inkomst av offentlig tjänst – med undantag för pension – beskattas enligt <SPAN class="ft14">artikel 9 </SPAN>i regel endast i den part som betalar ut ersättningen. Under vissa i artikel 9.1 b) angivna förutsättningar beskattas dock sådan</P> </DIV> <DIV id="id_2"> <P class="p15 ft2">Prop. 2008/09:222</P> <P class="p130 ft2">56</P> </DIV> </DIV> </DIV> <DIV id="page_57"> <P class="p15 ft2">ersättning endast i den part där inkomsttagaren har hemvist. Enligt artikel Prop. 2008/09:222</P> <P class="p333 ft6"><SPAN class="ft2">9.2</SPAN><SPAN class="ft49">beskattas i vissa fall lön och annan liknande ersättning enligt bestämmelserna i artiklarna 5, 6 eller 7.</SPAN></P> <P class="p334 ft4"><SPAN class="ft5">Artikel 10 </SPAN>innehåller bestämmelser om studerande och affärspraktikanter.</P> <P class="p293 ft23"><SPAN class="ft23">6.2.4</SPAN><SPAN class="ft67">Metoder för undanröjande av dubbelbeskattning</SPAN></P> <P class="p261 ft6">Bestämmelserna om undanröjande av dubbelbeskattning finns i <SPAN class="ft14">artikel 11</SPAN>. Enligt artikel 11.1 ska dubbelbeskattning i Bermuda undanröjas i enlighet med lagstiftningen i Bermuda. Sverige tillämpar enligt artikel</P> <P class="p292 ft2"><SPAN class="ft2">11.2</SPAN><SPAN class="ft21">avräkning av utländsk skatt (”credit of tax”) som huvudmetod för att undvika dubbelbeskattning. Innebörden av avräkningsmetoden är att en person med hemvist i den ena parten taxeras även där för sådan inkomst som enligt avtalet får beskattas i den andra parten. Den uträknade skatten minskas därefter i princip med den skatt som enligt avtalet har tagits ut i den andra parten. Vid avräkning av skatt på inkomst i Sverige tillämpas bestämmelserna i lagen (1986:468) om avräkning av utländsk skatt.</SPAN></P> <P class="p281 ft23"><SPAN class="ft23">6.2.5</SPAN><SPAN class="ft67">Särskilda bestämmelser</SPAN></P> <P class="p335 ft2">Förfarandet vid ömsesidig överenskommelse regleras i <SPAN class="ft3">artikel 12</SPAN>.</P> <P class="p327 ft23"><SPAN class="ft23">6.2.6</SPAN><SPAN class="ft67">Slutbestämmelser</SPAN></P> <P class="p294 ft2"><SPAN class="ft3">Artiklarna 13 och 14 </SPAN>innehåller bestämmelser om avtalets ikraftträdande och upphörande. Enligt artikel 13.1 träder avtalet i kraft den trettionde dagen efter den dag då den sista av de skriftliga underrättelser – som parterna ska lämna när de åtgärder vidtagits som krävs enligt respektive parts lagstiftning – har lämnats. Avtalet ska enligt huvudregeln tillämpas på skatt som tas ut för beskattningsår som i Sverige börjar den 1 januari och i Bermuda som börjar i april månad, det år som följer närmast efter det år då avtalet träder i kraft eller senare. Såvitt avser källskatter gäller för svensk del att avtalet tillämpas på skatt som tas ut på belopp som betalas eller tillgodoförs den 1 januari det år som följer närmast efter den dag då avtalet träder i kraft eller senare. Avtalet är emellertid endast tillämpligt under tid då avtalet mellan Sverige och Bermuda om utbyte av upplysningar avseende skatter som undertecknades den 16 april 2009 är tillämpligt.</P> <P class="p336 ft75"><SPAN class="ft1">7</SPAN><SPAN class="ft74">Konsekvenser för de offentliga finanserna m.m.</SPAN></P> <P class="p337 ft6">Förslagen i denna proposition förväntas inte ge upphov till någon negativ offentligfinansiell effekt. Förslagen kan dock komma att motverka ett</P> <P class="p338 ft2">57</P> </DIV> <DIV id="page_58"> <DIV> <DIV id="id_1"> <P class="p84 ft6">framtida skattebortfall genom möjligheten till informationsutbyte med Bermuda.</P> <P class="p134 ft6">Inte heller bedöms förslagen ge upphov till några ökade kostnader eller ökad arbetsbörda för Skatteverket eller för de allmänna förvaltningsdomstolarna.</P> </DIV> <DIV id="id_2"> <P class="p15 ft2">Prop. 2008/09:222</P> <P class="p130 ft2">58</P> </DIV> </DIV> </DIV> <DIV id="page_59"> <DIV id="p59dimg1"> <INGENBILD zsrc="GW0322259x1.jpg/" id="p59img1"> </DIV> <DIV> <DIV id="id_1"> <P class="p15 ft1">Finansdepartementet</P> <P class="p139 ft2">Utdrag ur protokoll vid regeringssammanträde den 11 juni 2009</P> <P class="p339 ft6">Närvarande: Statsministern Reinfeldt, ordförande, och statsråden Olofsson, Bildt, Ask, Husmark Pehrsson, Leijonborg, Larsson, Carlgren, Hägglund, Björklund, Carlsson, Malmström, Sabuni, Billström, Adelsohn Liljeroth, Tolgfors, Björling</P> <P class="p340 ft2">Föredragande: statsrådet Tolgfors</P> <P class="p341 ft4">Regeringen beslutar proposition 2008/09:222 Informationsutbytesavtal och partiella skatteavtal med Bermuda.</P> </DIV> <DIV id="id_2"> <P class="p15 ft2">Prop. 2008/09:222</P> <P class="p288 ft2">59</P> </DIV> </DIV> </DIV> </div><style> TD,TD.p2h { zzzfont-size:90%; zzzmargin-right:2px; zzzoverflow:visable; zzzword-wrap: break-word; } P { zdisplay:block; } .divbreak { clear:both; display:block; zwidth: 100%; zheight: 1px; zword-wrap: break-word; } .xecp { display:block; margin: 0px !important; padding: 0px !important; } .ec { border-style:solid; border-width:1px; display:block; margin: 0px !important; padding: 0px !important; } .TOPS { overflow:visable; margin:2px; width:690px !important; } </style> 1 1 Riksdagen godkänner avtalet mellan Sverige och Bermuda (enligt bemyndigande från det Förenade Konungariket Storbritannien och Nordirlands regering om utbyte av upplysningar avseende skatter (avsnitt 4). Bifall Bifall 2009/10:SkU6 ? Röstning 2 2 Riksdagen godkänner avtalet mellan Sverige och Bermuda om förfarande för ömsesidig överenskommelse vid justering av inkomst mellan företag i intressegemenskap (avnsitt 5). Bifall Bifall 2009/10:SkU6 ? Röstning 3 3 Riksdagen godkänner avtalet mellan Sverige och Bermuda för undvikande av dubbelbeskattning av fysiska personer (avsnitt 6). Bifall Bifall 2009/10:SkU6 ? Röstning 4 4 Riksdagen antar regeringens förslag till lag om avtal mellan Sverige och Bermuda om utbyte av upplysningar avseende skatter. Bifall Bifall 2009/10:SkU6 ? Röstning 5 5 Riksdagen antar regeringens förslag till lag om avtal mellan Sverige och Bermuda om förfarande för ömsesidig överenskommelse vid justering av inkomst mellan företag i intressegemenskap. Bifall Bifall 2009/10:SkU6 ? Röstning 6 6 Riksdagen antar regeringens förslag till lag om avtal mellan Sverige och Bermuda för undvikande av dubbelbeskattning av fysiska personer. Bifall Bifall 2009/10:SkU6 ? Röstning B Bordläggning 2009-06-16 00:00:00 inträffat 2 hanvisning INL Inlämning 2009-06-16 00:00:00 inträffat 60 hantering REG Registrering 2009-06-16 00:00:00 inträffat 70 hantering HÄN Hänvisning 2009-06-17 00:00:00 inträffat 3 hanvisning MOT Motionstid slutar 2009-09-18 00:00:00 inträffat 4 hanvisning inlamnatav Inlämnat av Finansdepartementet 2014-11-20 21:00:41 statustext statustext Ärendet är avslutat GW03222 2017-10-18 14:42:03 tilldelat Tilldelat Skatteutskottet 2014-11-20 21:00:41 GW03222 prop_200809__222.pdf 626747 pdf Informationsutbytesavtal och partiella skatteavtal med Bermuda https://data.riksdagen.se/fil/2F53E271-76D6-4161-B5DC-B97807830193 behandlas_i 2009/10:SkU6 GX01SkU6 bet 2009/10 SkU6 Informationsutbytesavtal och partiella skatteavtal med Bermuda Betänkande följdmotion av Lars Johansson m.fl. (S, V, MP)<br/> med anledning av prop. 2008/09:222<br/> Informationsutbytesavtal och partiella skatteavtal med Bermuda GX02Sk1 mot 2009/10 Sk1 Informationsutbytesavtal och partiella skatteavtal med Bermuda av Lars Johansson m.fl. (S, V, MP) Motion