2335535
GX03110
2009/10
110
prop
prop
prop
Proposition 2009/10:110
Proposition
Proposition
FI
SkU
110
0
2010-03-03 00:00:00
2013-02-18 10:56:31
2010-03-03 00:00:00
Informationsutbytesavtal med Anguilla
hämtad_2
html-ec
https://data.riksdagen.se/dokument/GX03110/text
https://data.riksdagen.se/dokument/GX03110
https://data.riksdagen.se/dokumentstatus/GX03110
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<DIV class="dclr"></DIV>
<P class="p0 ft0">Regeringens proposition 2009/10:110</P>
<TABLE cellpadding=0 cellspacing=0 class="t0">
<TR>
<TD class="tr0 td0"><SPAN class="p1 ft1">Informationsutbytesavtal med Anguilla</SPAN> </TD>
<TD class="tr0 td1"><SPAN class="p2 ft1">Prop.</SPAN> </TD>
</TR>
<TR>
<TD class="tr1 td2"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td3"><SPAN class="p2 ft1">2009/10:110</SPAN> </TD>
</TR>
</TABLE>
<P class="p4 ft3">Regeringen överlämnar denna proposition till riksdagen.</P>
<P class="p5 ft3">Stockholm den 25 februari 2010</P>
<P class="p6 ft4">Fredrik Reinfeldt</P>
<P class="p7 ft4">Mats Odell</P>
<P class="p8 ft3">(Finansdepartementet)</P>
<P class="p9 ft1">Propositionens huvudsakliga innehåll</P>
<P class="p10 ft5">I propositionen föreslås att riksdagen godkänner ett avtal mellan Sverige och Anguilla om utbyte av upplysningar i skatteärenden.</P>
<P class="p11 ft3">Det föreslås även att riksdagen antar en lag om detta avtal.</P>
<P class="p12 ft3">Avtalet om utbyte av upplysningar i skatteärenden 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 i skatteärenden och möjlighet för representanter för myndigheter att närvara vid skatteutredning. Avtalet utgör därmed ett viktigt medel för en effektiv skattekontroll.</P>
<P class="p13 ft3">Lagen föreslås träda i kraft den dag regeringen bestämmer.</P>
<P class="p14 ft3">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 ft3"><A href="#page_3">1</A></SPAN> </TD>
<TD colspan=3 class="tr2 td5"><SPAN class="p17 ft3"><A href="#page_3">Förslag till riksdagsbeslut.................................................................</A></SPAN> </TD>
<TD class="tr2 td6"><SPAN class="p16 ft3"><A href="#page_3">3</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr3 td4"><SPAN class="p16 ft3"><A href="#page_4">2</A></SPAN> </TD>
<TD colspan=3 class="tr3 td5"><SPAN class="p17 ft3"><A href="#page_4">Förslag till lag om avtal mellan Sverige och Anguilla</A></SPAN> </TD>
<TD class="tr3 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td4"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=3 class="tr4 td5"><SPAN class="p17 ft3"><A href="#page_4">om utbyte av upplysningar i skatteärenden.......................................</A></SPAN> </TD>
<TD class="tr4 td6"><SPAN class="p16 ft3"><A href="#page_4">4</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr1 td4"><SPAN class="p16 ft3"><A href="#page_18">3</A></SPAN> </TD>
<TD colspan=3 class="tr1 td5"><SPAN class="p17 ft3"><A href="#page_18">Ärendet och dess beredning............................................................</A></SPAN> </TD>
<TD class="tr1 td6"><SPAN class="p16 ft3"><A href="#page_18">18</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr1 td4"><SPAN class="p16 ft3"><A href="#page_18">4</A></SPAN> </TD>
<TD colspan=3 class="tr1 td5"><SPAN class="p17 ft3"><A href="#page_18">Avtalet mellan Sverige och Anguilla om utbyte av</A></SPAN> </TD>
<TD class="tr1 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td4"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=3 class="tr5 td5"><SPAN class="p17 ft3"><A href="#page_18">upplysningar i skatteärenden ..........................................................</A></SPAN> </TD>
<TD class="tr5 td6"><SPAN class="p16 ft3"><A href="#page_18">18</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td4"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td7"><SPAN class="p17 ft3"><A href="#page_18">4.1</A></SPAN> </TD>
<TD colspan=2 class="tr5 td8"><SPAN class="p18 ft3"><A href="#page_18">Lagförslaget .....................................................................</A></SPAN> </TD>
<TD class="tr5 td6"><SPAN class="p16 ft3"><A href="#page_18">18</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td4"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td7"><SPAN class="p17 ft3"><A href="#page_19">4.2</A></SPAN> </TD>
<TD colspan=2 class="tr6 td8"><SPAN class="p18 ft3"><A href="#page_19">Informationsutbytesavtalets innehåll................................</A></SPAN> </TD>
<TD class="tr6 td6"><SPAN class="p16 ft3"><A href="#page_19">19</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td4"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td9"><SPAN class="p18 ft3"><A href="#page_19">4.2.1</A></SPAN> </TD>
<TD class="tr5 td10"><SPAN class="p19 ft3"><A href="#page_19">Avtalets syfte och tillämpningsområde ...........</A></SPAN> </TD>
<TD class="tr5 td6"><SPAN class="p16 ft3"><A href="#page_19">19</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td4"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td9"><SPAN class="p18 ft3"><A href="#page_20">4.2.2</A></SPAN> </TD>
<TD class="tr5 td10"><SPAN class="p19 ft3"><A href="#page_20">Definitioner .....................................................</A></SPAN> </TD>
<TD class="tr5 td6"><SPAN class="p16 ft3"><A href="#page_20">20</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td4"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td9"><SPAN class="p18 ft3"><A href="#page_20">4.2.3</A></SPAN> </TD>
<TD class="tr6 td10"><SPAN class="p19 ft3"><A href="#page_20">Utbyte av upplysningar på begäran.................</A></SPAN> </TD>
<TD class="tr6 td6"><SPAN class="p16 ft3"><A href="#page_20">20</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td4"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td9"><SPAN class="p18 ft3"><A href="#page_20">4.2.4</A></SPAN> </TD>
<TD class="tr5 td10"><SPAN class="p19 ft3"><A href="#page_20">Utomlands utförda skatteutredningar ..............</A></SPAN> </TD>
<TD class="tr5 td6"><SPAN class="p16 ft3"><A href="#page_20">20</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td4"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td9"><SPAN class="p18 ft3"><A href="#page_21">4.2.5</A></SPAN> </TD>
<TD class="tr5 td10"><SPAN class="p19 ft3"><A href="#page_21">Möjlighet att avslå en begäran ........................</A></SPAN> </TD>
<TD class="tr5 td6"><SPAN class="p16 ft3"><A href="#page_21">21</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td4"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td9"><SPAN class="p18 ft3"><A href="#page_22">4.2.6</A></SPAN> </TD>
<TD class="tr6 td10"><SPAN class="p19 ft3"><A href="#page_22">Sekretess..........................................................</A></SPAN> </TD>
<TD class="tr6 td6"><SPAN class="p16 ft3"><A href="#page_22">22</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td4"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td9"><SPAN class="p18 ft3"><A href="#page_23">4.2.7</A></SPAN> </TD>
<TD class="tr6 td10"><SPAN class="p19 ft3"><A href="#page_23">Kostnader ........................................................</A></SPAN> </TD>
<TD class="tr6 td6"><SPAN class="p16 ft3"><A href="#page_23">23</A></SPAN> </TD>
</TR>
</TABLE>
<P class="p20 ft3"><SPAN class="ft3">4.2.8</SPAN><A href="#page_23"><SPAN class="ft6">Förfarandet vid ömsesidig överenskommelse .23</SPAN></A></P>
<TABLE cellpadding=0 cellspacing=0 class="t2">
<TR>
<TD class="tr7 td11"><SPAN class="p21 ft3"><A href="#page_23">4.2.9</A></SPAN> </TD>
<TD class="tr7 td12"><SPAN class="p16 ft3"><A href="#page_23">Slutbestämmelser ............................................</A></SPAN> </TD>
<TD class="tr7 td13"><SPAN class="p16 ft3"><A href="#page_23">23</A></SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr1 td14"><SPAN class="p16 ft3"><A href="#page_23">5 Konsekvenser för de offentliga finanserna m.m. ............................</A></SPAN> </TD>
<TD class="tr1 td13"><SPAN class="p16 ft3"><A href="#page_23">23</A></SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr8 td14"><SPAN class="p16 ft3"><A href="#page_24">Utdrag ur protokoll vid regeringssammanträde den 25 februari 2010....</A></SPAN> </TD>
<TD class="tr8 td13"><SPAN class="p16 ft3"><A href="#page_24">24</A></SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="id_2">
<P class="p15 ft3">Prop. 2009/10:110</P>
<P class="p22 ft3">2</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_3">
<TABLE cellpadding=0 cellspacing=0 class="t3">
<TR>
<TD class="tr9 td15"><SPAN class="p23 ft1">1</SPAN> </TD>
<TD class="tr9 td16"><SPAN class="p24 ft1">Förslag till riksdagsbeslut</SPAN> </TD>
<TD class="tr9 td17"><SPAN class="p3 ft3">Prop. 2009/10:110</SPAN> </TD>
</TR>
</TABLE>
<P class="p25 ft3">Regeringen föreslår att riksdagen</P>
<P class="p12 ft5"><SPAN class="ft3">1.</SPAN><SPAN class="ft7">godkänner avtalet mellan Sverige och Anguilla om utbyte av upplysningar i skatteärenden (avsnitt 4),</SPAN></P>
<P class="p12 ft5"><SPAN class="ft3">2.</SPAN><SPAN class="ft8">antar regeringens förslag till lag om avtal mellan Sverige och Anguilla om utbyte av upplysningar i skatteärenden.</SPAN></P>
<P class="p26 ft3">3</P>
</DIV>
<DIV id="page_4">
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<DIV>
<DIV id="id_1">
<P class="p27 ft10"><SPAN class="ft1">2</SPAN><SPAN class="ft9">Förslag till lag om avtal mellan Sverige och Anguilla om utbyte av upplysningar i skatteärenden</SPAN></P>
<P class="p28 ft3">Härigenom föreskrivs följande.</P>
<P class="p29 ft5">Det avtal om utbyte av upplysningar i skatteärenden som Sveriges regering och Anguillas regering undertecknade den 14 december 2009 ska gälla som lag här i landet. Avtalet är avfattat på engelska och framgår av <SPAN class="ft11">bilaga </SPAN>till denna lag.</P>
<P class="p30 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft12">Denna lag träder i kraft den dag regeringen bestämmer.</SPAN></P>
<P class="p31 ft5"><SPAN class="ft3">2.</SPAN><SPAN class="ft13">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.</SPAN></P>
</DIV>
<DIV id="id_2">
<P class="p15 ft3">Prop. 2009/10:110</P>
<P class="p22 ft3">4</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_5">
<P class="p32 ft15"><SPAN class="ft14">Bilaga </SPAN>Prop. 2009/10:110 (Översättning)</P>
<P class="p33 ft3">AGREEMENT BETWEEN THE AVTAL MELLAN SVERIGES GOVERNMENT OF SWEDEN REGERING OCH ANGUILLAS AND THE GOVERNMENT OF REGERING OM UTBYTE AV ANGUILLA FOR THE EX- UPPLYSNINGAR I SKATTE- CHANGE OF INFORMATION ÄRENDEN</P>
<P class="p34 ft3">RELATING TO TAX MATTERS</P>
<TABLE cellpadding=0 cellspacing=0 class="t4">
<TR>
<TD colspan=8 class="tr10 td18"><SPAN class="p35 ft3">The Government of Sweden and</SPAN> </TD>
<TD colspan=5 class="tr10 td19"><SPAN class="p36 ft3">Sveriges regering och Anguillas</SPAN> </TD>
<TD class="tr10 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td21"><SPAN class="p3 ft3">the</SPAN> </TD>
<TD colspan=3 class="tr5 td22"><SPAN class="p3 ft3">Government</SPAN> </TD>
<TD class="tr5 td23"><SPAN class="p37 ft3">of</SPAN> </TD>
<TD class="tr5 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr5 td25"><SPAN class="p35 ft3">Anguilla,</SPAN> </TD>
<TD colspan=5 class="tr5 td19"><SPAN class="p3 ft3">regering, som önskar ingå ett avtal</SPAN> </TD>
<TD class="tr5 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr6 td18"><SPAN class="p3 ft3">desiring to conclude an Agreement</SPAN> </TD>
<TD colspan=5 class="tr6 td19"><SPAN class="p3 ft3">om utbyte av upplysningar i</SPAN> </TD>
<TD class="tr6 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td18"><SPAN class="p3 ft3">for the exchange of information</SPAN> </TD>
<TD colspan=5 class="tr5 td19"><SPAN class="p3 ft3">skatteärenden, har kommit överens</SPAN> </TD>
<TD class="tr5 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td18"><SPAN class="p3 ft3">relating to tax matters, have agreed</SPAN> </TD>
<TD colspan=2 class="tr5 td26"><SPAN class="p3 ft3">om följande:</SPAN> </TD>
<TD class="tr5 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td15"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr4 td9"><SPAN class="p3 ft3">as follows:</SPAN> </TD>
<TD class="tr4 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td15"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr11 td32"><SPAN class="p3 ft16">Article 1</SPAN> </TD>
<TD class="tr11 td33"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr11 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr11 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr11 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr11 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr11 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr11 td31"><SPAN class="p3 ft16">Artikel 1</SPAN> </TD>
<TD class="tr11 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr11 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr11 td15"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr11 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr11 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr12 td18"><SPAN class="p3 ft4">Object and scope of the agreement</SPAN> </TD>
<TD colspan=5 class="tr12 td19"><SPAN class="p3 ft4">Avtalets syfte och tillämpnings-</SPAN> </TD>
<TD class="tr12 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td21"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td33"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td31"><SPAN class="p3 ft4">område</SPAN> </TD>
<TD class="tr7 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td15"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr11 td18"><SPAN class="p38 ft3">1. The competent authorities of</SPAN> </TD>
<TD colspan=5 class="tr11 td19"><SPAN class="p36 ft3">1. De behöriga myndigheterna i</SPAN> </TD>
<TD class="tr11 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td21"><SPAN class="p3 ft3">the</SPAN> </TD>
<TD colspan=3 class="tr5 td22"><SPAN class="p39 ft3">Contracting</SPAN> </TD>
<TD colspan=3 class="tr5 td32"><SPAN class="p40 ft3">Parties</SPAN> </TD>
<TD class="tr5 td30"><SPAN class="p35 ft3">shall</SPAN> </TD>
<TD colspan=2 class="tr5 td26"><SPAN class="p3 ft3">de avtalsslutande</SPAN> </TD>
<TD colspan=2 class="tr5 td34"><SPAN class="p3 ft3">parterna</SPAN> </TD>
<TD class="tr5 td27"><SPAN class="p36 ft3">ska</SPAN> </TD>
<TD class="tr5 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr6 td32"><SPAN class="p3 ft3">provide</SPAN> </TD>
<TD colspan=3 class="tr6 td35"><SPAN class="p41 ft3">assistance</SPAN> </TD>
<TD class="tr6 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr6 td25"><SPAN class="p35 ft3">through</SPAN> </TD>
<TD colspan=5 class="tr6 td19"><SPAN class="p3 ft3">biträda varandra med hand-</SPAN> </TD>
<TD class="tr6 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td18"><SPAN class="p3 ft3">exchange of information that is</SPAN> </TD>
<TD class="tr5 td31"><SPAN class="p3 ft3">räckning</SPAN> </TD>
<TD class="tr5 td32"><SPAN class="p42 ft3">genom</SPAN> </TD>
<TD colspan=2 class="tr5 td34"><SPAN class="p42 ft3">utbyte</SPAN> </TD>
<TD class="tr5 td27"><SPAN class="p36 ft3">av</SPAN> </TD>
<TD class="tr5 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr5 td9"><SPAN class="p3 ft3">foreseeably</SPAN> </TD>
<TD colspan=2 class="tr5 td36"><SPAN class="p37 ft3">relevant</SPAN> </TD>
<TD class="tr5 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p43 ft17">to</SPAN> </TD>
<TD class="tr5 td30"><SPAN class="p35 ft3">the</SPAN> </TD>
<TD colspan=5 class="tr5 td19"><SPAN class="p3 ft3">upplysningar som kan antas vara</SPAN> </TD>
<TD class="tr5 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr6 td18"><SPAN class="p3 ft3">administration and enforcement of</SPAN> </TD>
<TD class="tr6 td31"><SPAN class="p3 ft3">relevanta</SPAN> </TD>
<TD colspan=3 class="tr6 td37"><SPAN class="p3 ft3">vid administration</SPAN> </TD>
<TD class="tr6 td27"><SPAN class="p36 ft3">och</SPAN> </TD>
<TD class="tr6 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td18"><SPAN class="p3 ft3">the domestic laws of the</SPAN> </TD>
<TD colspan=5 class="tr5 td19"><SPAN class="p3 ft3">verkställighet av de avtalsslutande</SPAN> </TD>
<TD class="tr5 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr5 td9"><SPAN class="p3 ft3">Contracting</SPAN> </TD>
<TD colspan=2 class="tr5 td36"><SPAN class="p1 ft3">Parties</SPAN> </TD>
<TD colspan=3 class="tr5 td38"><SPAN class="p38 ft3">concerning</SPAN> </TD>
<TD class="tr5 td31"><SPAN class="p3 ft3">parternas</SPAN> </TD>
<TD class="tr5 td32"><SPAN class="p44 ft3">interna</SPAN> </TD>
<TD colspan=3 class="tr5 td39"><SPAN class="p36 ft3">lagstiftning</SPAN> </TD>
<TD class="tr5 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr6 td18"><SPAN class="p3 ft3">taxes covered by this Agreement.</SPAN> </TD>
<TD colspan=5 class="tr6 td19"><SPAN class="p3 ft3">avseende skatter som omfattas av</SPAN> </TD>
<TD class="tr6 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td21"><SPAN class="p3 ft3">Such</SPAN> </TD>
<TD colspan=3 class="tr5 td22"><SPAN class="p45 ft3">information</SPAN> </TD>
<TD colspan=2 class="tr5 td21"><SPAN class="p37 ft3">shall</SPAN> </TD>
<TD colspan=2 class="tr5 td25"><SPAN class="p38 ft3">include</SPAN> </TD>
<TD colspan=2 class="tr5 td26"><SPAN class="p3 ft3">detta avtal. Sådana</SPAN> </TD>
<TD colspan=3 class="tr5 td39"><SPAN class="p36 ft3">upplysningar</SPAN> </TD>
<TD class="tr5 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr5 td9"><SPAN class="p3 ft3">information</SPAN> </TD>
<TD class="tr5 td28"><SPAN class="p3 ft3">that</SPAN> </TD>
<TD class="tr5 td23"><SPAN class="p3 ft3">is</SPAN> </TD>
<TD colspan=3 class="tr5 td38"><SPAN class="p35 ft17">foreseeably</SPAN> </TD>
<TD class="tr5 td31"><SPAN class="p3 ft3">inbegriper</SPAN> </TD>
<TD colspan=2 class="tr5 td40"><SPAN class="p46 ft3">upplysningar</SPAN> </TD>
<TD class="tr5 td15"><SPAN class="p37 ft3">som</SPAN> </TD>
<TD class="tr5 td27"><SPAN class="p47 ft3">kan</SPAN> </TD>
<TD class="tr5 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr6 td32"><SPAN class="p3 ft3">relevant</SPAN> </TD>
<TD class="tr6 td33"><SPAN class="p3 ft3">to</SPAN> </TD>
<TD class="tr6 td28"><SPAN class="p37 ft3">the</SPAN> </TD>
<TD colspan=4 class="tr6 td41"><SPAN class="p35 ft3">determination,</SPAN> </TD>
<TD colspan=5 class="tr6 td19"><SPAN class="p3 ft3">antas vara relevanta för fast-</SPAN> </TD>
<TD class="tr6 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td18"><SPAN class="p3 ft3">assessment and collection of such</SPAN> </TD>
<TD colspan=5 class="tr5 td19"><SPAN class="p3 ft3">ställande, taxering och uppbörd av</SPAN> </TD>
<TD class="tr5 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td21"><SPAN class="p3 ft3">taxes,</SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td33"><SPAN class="p3 ft3">the</SPAN> </TD>
<TD colspan=4 class="tr5 td42"><SPAN class="p48 ft3">recovery</SPAN> </TD>
<TD class="tr5 td30"><SPAN class="p35 ft3">and</SPAN> </TD>
<TD colspan=5 class="tr5 td19"><SPAN class="p3 ft3">sådana skatter, för indrivning och</SPAN> </TD>
<TD class="tr5 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr6 td18"><SPAN class="p3 ft3">enforcement of tax claims, or the</SPAN> </TD>
<TD colspan=5 class="tr6 td19"><SPAN class="p3 ft3">andra exekutiva åtgärder be-</SPAN> </TD>
<TD class="tr6 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td18"><SPAN class="p3 ft3">investigation or prosecution of tax</SPAN> </TD>
<TD colspan=5 class="tr5 td19"><SPAN class="p3 ft3">träffande skattefordringar eller för</SPAN> </TD>
<TD class="tr5 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td32"><SPAN class="p3 ft3">matters.</SPAN> </TD>
<TD colspan=3 class="tr5 td35"><SPAN class="p39 ft3">Information</SPAN> </TD>
<TD colspan=2 class="tr5 td7"><SPAN class="p49 ft3">shall</SPAN> </TD>
<TD class="tr5 td30"><SPAN class="p38 ft3">be</SPAN> </TD>
<TD colspan=5 class="tr5 td19"><SPAN class="p3 ft3">utredning eller åtal i skatte-</SPAN> </TD>
<TD class="tr5 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr6 td18"><SPAN class="p3 ft3">exchanged in accordance with the</SPAN> </TD>
<TD colspan=5 class="tr6 td19"><SPAN class="p3 ft3">ärenden. Upplysningarna ska ut-</SPAN> </TD>
<TD class="tr6 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td18"><SPAN class="p3 ft3">provisions of this Agreement and</SPAN> </TD>
<TD colspan=5 class="tr5 td19"><SPAN class="p3 ft3">bytas i enlighet med bestäm-</SPAN> </TD>
<TD class="tr5 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td18"><SPAN class="p3 ft3">shall be treated as confidential in</SPAN> </TD>
<TD colspan=5 class="tr5 td19"><SPAN class="p3 ft3">melserna i detta avtal och ska</SPAN> </TD>
<TD class="tr5 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr6 td18"><SPAN class="p3 ft3">the manner provided in Article 8.</SPAN> </TD>
<TD colspan=5 class="tr6 td19"><SPAN class="p3 ft3">hållas hemliga på sätt som anges i</SPAN> </TD>
<TD class="tr6 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 rowspan=2 class="tr12 td18"><SPAN class="p38 ft3">2. The rights and safeguards</SPAN> </TD>
<TD class="tr5 td31"><SPAN class="p3 ft3">artikel 8.</SPAN> </TD>
<TD class="tr5 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td15"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td19"><SPAN class="p36 ft3">2. De rättigheter som tillkommer</SPAN> </TD>
<TD class="tr5 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr6 td18"><SPAN class="p3 ft3">secured to persons by the laws or</SPAN> </TD>
<TD class="tr6 td31"><SPAN class="p3 ft3">personer</SPAN> </TD>
<TD colspan=2 class="tr6 td40"><SPAN class="p39 ft3">enligt den</SPAN> </TD>
<TD colspan=2 class="tr6 td43"><SPAN class="p36 ft3">anmodade</SPAN> </TD>
<TD class="tr6 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td44"><SPAN class="p3 ft3">administrative practice</SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p42 ft3">of</SPAN> </TD>
<TD class="tr5 td30"><SPAN class="p35 ft3">the</SPAN> </TD>
<TD colspan=5 class="tr5 td19"><SPAN class="p3 ft3">partens lagstiftning eller admi-</SPAN> </TD>
<TD class="tr5 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td18"><SPAN class="p3 ft3">requested Party remain applicable</SPAN> </TD>
<TD colspan=5 class="tr5 td19"><SPAN class="p3 ft3">nistrativa praxis förblir tillämpliga</SPAN> </TD>
<TD class="tr5 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr6 td18"><SPAN class="p3 ft3">to the extent that they do not</SPAN> </TD>
<TD colspan=5 class="tr6 td19"><SPAN class="p3 ft3">i den utsträckning de inte otill-</SPAN> </TD>
<TD class="tr6 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td18"><SPAN class="p3 ft3">unduly prevent or delay effective</SPAN> </TD>
<TD colspan=5 class="tr5 td19"><SPAN class="p3 ft3">börligt hindrar eller fördröjer ett</SPAN> </TD>
<TD class="tr5 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr7 td44"><SPAN class="p3 ft3">exchange of information.</SPAN> </TD>
<TD class="tr7 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=5 class="tr7 td19"><SPAN class="p3 ft3">effektivt utbyte av upplysningar.</SPAN> </TD>
<TD class="tr7 td20"><SPAN class="p16 ft3">5</SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_6">
<DIV>
<DIV id="id_1">
<TABLE cellpadding=0 cellspacing=0 class="t2">
<TR>
<TD colspan=6 class="tr1 td18"><SPAN class="p38 ft3">3. This Agreement shall not</SPAN> </TD>
<TD colspan=7 class="tr1 td45"><SPAN class="p16 ft3">3. Detta avtal ska inte påverka</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td18"><SPAN class="p3 ft3">affect the application in the</SPAN> </TD>
<TD colspan=2 class="tr5 td22"><SPAN class="p3 ft3">tillämpningen</SPAN> </TD>
<TD colspan=2 class="tr5 td46"><SPAN class="p37 ft3">i de</SPAN> </TD>
<TD colspan=3 class="tr5 td40"><SPAN class="p16 ft17">avtalsslutande</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td18"><SPAN class="p3 ft3">Contracting Parties of the rules on</SPAN> </TD>
<TD class="tr5 td47"><SPAN class="p3 ft3">parterna</SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p1 ft3">av</SPAN> </TD>
<TD colspan=4 class="tr5 td48"><SPAN class="p50 ft3">bestämmelserna</SPAN> </TD>
<TD class="tr5 td49"><SPAN class="p16 ft3">om</SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td50"><SPAN class="p3 ft3">mutual</SPAN> </TD>
<TD colspan=2 class="tr6 td51"><SPAN class="p3 ft3">assistance</SPAN> </TD>
<TD class="tr6 td52"><SPAN class="p3 ft3">in</SPAN> </TD>
<TD colspan=2 class="tr6 td51"><SPAN class="p38 ft3">criminal</SPAN> </TD>
<TD colspan=5 class="tr6 td53"><SPAN class="p3 ft3">ömsesidig hjälp i brottmål.</SPAN> </TD>
<TD class="tr6 td33"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td49"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td50"><SPAN class="p3 ft3">matters.</SPAN> </TD>
<TD class="tr7 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td55"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td56"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td47"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td57"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td33"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td49"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td50"><SPAN class="p3 ft16">Article 2</SPAN> </TD>
<TD class="tr12 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td55"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td56"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr12 td22"><SPAN class="p3 ft16">Artikel 2</SPAN> </TD>
<TD class="tr12 td57"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td33"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td49"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr12 td58"><SPAN class="p3 ft4">Jurisdiction</SPAN> </TD>
<TD class="tr12 td55"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td56"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr12 td22"><SPAN class="p3 ft4">Jurisdiktion</SPAN> </TD>
<TD class="tr12 td57"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td33"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td49"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr12 td18"><SPAN class="p38 ft3">A requested Party is not</SPAN> </TD>
<TD colspan=7 class="tr12 td45"><SPAN class="p16 ft3">Den anmodade parten är inte</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td50"><SPAN class="p3 ft3">obligated</SPAN> </TD>
<TD class="tr5 td54"><SPAN class="p45 ft3">to</SPAN> </TD>
<TD class="tr5 td55"><SPAN class="p40 ft3">provide</SPAN> </TD>
<TD colspan=3 class="tr5 td59"><SPAN class="p38 ft3">information</SPAN> </TD>
<TD class="tr5 td47"><SPAN class="p3 ft3">skyldig</SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p3 ft3">att</SPAN> </TD>
<TD colspan=2 class="tr5 td46"><SPAN class="p43 ft3">lämna</SPAN> </TD>
<TD colspan=3 class="tr5 td40"><SPAN class="p16 ft3">upplysningar</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr6 td18"><SPAN class="p3 ft3">which is neither held by its</SPAN> </TD>
<TD colspan=7 class="tr6 td45"><SPAN class="p3 ft3">som varken innehas av dess</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td18"><SPAN class="p3 ft3">authorities nor in the possession or</SPAN> </TD>
<TD colspan=2 class="tr5 td22"><SPAN class="p3 ft3">myndigheter</SPAN> </TD>
<TD colspan=2 class="tr5 td46"><SPAN class="p51 ft3">eller</SPAN> </TD>
<TD colspan=2 class="tr5 td47"><SPAN class="p52 ft17">innehas</SPAN> </TD>
<TD class="tr5 td49"><SPAN class="p16 ft3">eller</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td18"><SPAN class="p3 ft3">control of persons who are within</SPAN> </TD>
<TD colspan=7 class="tr5 td45"><SPAN class="p3 ft3">kontrolleras av personer inom dess</SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr4 td60"><SPAN class="p3 ft3">its territorial jurisdiction.</SPAN> </TD>
<TD class="tr4 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td56"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr4 td22"><SPAN class="p3 ft3">jurisdiktion.</SPAN> </TD>
<TD class="tr4 td57"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td33"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td49"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr11 td50"><SPAN class="p3 ft16">Article 3</SPAN> </TD>
<TD class="tr11 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr11 td55"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr11 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr11 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr11 td56"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr11 td22"><SPAN class="p3 ft16">Artikel 3</SPAN> </TD>
<TD class="tr11 td57"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr11 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr11 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr11 td33"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr11 td49"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr13 td61"><SPAN class="p3 ft4">Taxes covered</SPAN> </TD>
<TD class="tr13 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td56"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=4 class="tr13 td62"><SPAN class="p3 ft18">Skatter som omfattas</SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td33"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td49"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr11 td18"><SPAN class="p38 ft3">1. The taxes which are the</SPAN> </TD>
<TD colspan=7 class="tr11 td45"><SPAN class="p16 ft3">1. De skatter som omfattas av</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr6 td18"><SPAN class="p3 ft3">subject of this Agreement are</SPAN> </TD>
<TD colspan=7 class="tr6 td45"><SPAN class="p3 ft3">detta avtal är skatter av varje slag</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td18"><SPAN class="p3 ft3">taxes of every kind and description</SPAN> </TD>
<TD colspan=7 class="tr5 td45"><SPAN class="p3 ft3">och beskaffenhet som tas ut i de</SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td50"><SPAN class="p3 ft3">imposed</SPAN> </TD>
<TD colspan=2 class="tr6 td51"><SPAN class="p44 ft3">in the</SPAN> </TD>
<TD colspan=3 class="tr6 td59"><SPAN class="p38 ft3">Contracting</SPAN> </TD>
<TD colspan=5 class="tr6 td53"><SPAN class="p3 ft3">avtalsslutande parterna.</SPAN> </TD>
<TD class="tr6 td33"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td49"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td50"><SPAN class="p3 ft3">Parties.</SPAN> </TD>
<TD class="tr5 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td55"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td56"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td47"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td57"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td33"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td49"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td18"><SPAN class="p38 ft3">2. This Agreement shall also</SPAN> </TD>
<TD colspan=7 class="tr5 td45"><SPAN class="p16 ft3">2. Detta avtal tillämpas även på</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr6 td18"><SPAN class="p3 ft3">apply to any identical or</SPAN> </TD>
<TD colspan=7 class="tr6 td45"><SPAN class="p3 ft3">skatter av samma eller i huvudsak</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td18"><SPAN class="p3 ft3">substantially similar taxes imposed</SPAN> </TD>
<TD colspan=7 class="tr5 td45"><SPAN class="p3 ft3">likartat slag som efter under-</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td18"><SPAN class="p3 ft3">after the date of signature of the</SPAN> </TD>
<TD colspan=7 class="tr5 td45"><SPAN class="p3 ft3">tecknandet av avtalet tas ut vid</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr6 td18"><SPAN class="p3 ft3">Agreement in addition to or in</SPAN> </TD>
<TD colspan=7 class="tr6 td45"><SPAN class="p3 ft3">sidan av eller i stället för de för</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td18"><SPAN class="p3 ft3">place of the existing taxes. The</SPAN> </TD>
<TD colspan=7 class="tr5 td45"><SPAN class="p3 ft3">närvarande utgående skatterna. De</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td58"><SPAN class="p3 ft3">competent</SPAN> </TD>
<TD colspan=2 class="tr5 td63"><SPAN class="p52 ft17">authorities</SPAN> </TD>
<TD class="tr5 td23"><SPAN class="p53 ft3">of</SPAN> </TD>
<TD class="tr5 td56"><SPAN class="p38 ft3">the</SPAN> </TD>
<TD class="tr5 td47"><SPAN class="p3 ft3">behöriga</SPAN> </TD>
<TD colspan=4 class="tr5 td64"><SPAN class="p44 ft3">myndigheterna</SPAN> </TD>
<TD class="tr5 td33"><SPAN class="p54 ft3">i</SPAN> </TD>
<TD class="tr5 td49"><SPAN class="p16 ft3">de</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr6 td58"><SPAN class="p3 ft3">Contracting</SPAN> </TD>
<TD class="tr6 td55"><SPAN class="p39 ft3">Parties</SPAN> </TD>
<TD colspan=2 class="tr6 td46"><SPAN class="p39 ft3">shall</SPAN> </TD>
<TD class="tr6 td56"><SPAN class="p38 ft3">notify</SPAN> </TD>
<TD colspan=7 class="tr6 td45"><SPAN class="p3 ft3">avtalsslutande parterna ska med-</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td18"><SPAN class="p3 ft3">each other of any substantial</SPAN> </TD>
<TD colspan=7 class="tr5 td45"><SPAN class="p3 ft3">dela varandra om de väsentliga</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td18"><SPAN class="p3 ft3">changes to the taxation and related</SPAN> </TD>
<TD colspan=7 class="tr5 td45"><SPAN class="p3 ft3">ändringar som gjorts rörande den</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr6 td58"><SPAN class="p3 ft3">information</SPAN> </TD>
<TD colspan=2 class="tr6 td63"><SPAN class="p51 ft3">gathering</SPAN> </TD>
<TD colspan=2 class="tr6 td51"><SPAN class="p38 ft3">measures</SPAN> </TD>
<TD colspan=3 class="tr6 td17"><SPAN class="p3 ft3">skattelagstiftning</SPAN> </TD>
<TD colspan=2 class="tr6 td65"><SPAN class="p51 ft3">och de</SPAN> </TD>
<TD colspan=2 class="tr6 td66"><SPAN class="p16 ft3">åtgärder</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td67"><SPAN class="p3 ft3">covered by the Agreement.</SPAN> </TD>
<TD class="tr5 td56"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=7 class="tr5 td45"><SPAN class="p3 ft3">för att inhämta upplysningar som</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td50"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td55"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td56"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=4 class="tr7 td62"><SPAN class="p3 ft3">omfattas av avtalet.</SPAN> </TD>
<TD class="tr7 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td33"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td49"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td50"><SPAN class="p3 ft16">Article 4</SPAN> </TD>
<TD class="tr12 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td55"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td56"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr12 td22"><SPAN class="p3 ft16">Artikel 4</SPAN> </TD>
<TD class="tr12 td57"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td33"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td49"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr13 td58"><SPAN class="p3 ft4">Definitions</SPAN> </TD>
<TD class="tr13 td55"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td56"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr13 td22"><SPAN class="p3 ft4">Definitioner</SPAN> </TD>
<TD class="tr13 td57"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td33"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td49"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr11 td18"><SPAN class="p38 ft3">1. For the purposes of this</SPAN> </TD>
<TD colspan=7 class="tr11 td45"><SPAN class="p16 ft3">1. Om inte annat anges, har vid</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr6 td58"><SPAN class="p3 ft3">Agreement,</SPAN> </TD>
<TD class="tr6 td55"><SPAN class="p49 ft17">unless</SPAN> </TD>
<TD class="tr6 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr6 td51"><SPAN class="p38 ft3">otherwise</SPAN> </TD>
<TD colspan=2 class="tr6 td22"><SPAN class="p3 ft3">tillämpningen</SPAN> </TD>
<TD colspan=2 class="tr6 td46"><SPAN class="p55 ft3">av</SPAN> </TD>
<TD colspan=2 class="tr6 td47"><SPAN class="p56 ft17">detta</SPAN> </TD>
<TD class="tr6 td49"><SPAN class="p16 ft3">avtal</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td50"><SPAN class="p3 ft3">defined:</SPAN> </TD>
<TD class="tr5 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td55"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td56"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td47"><SPAN class="p3 ft3">följande</SPAN> </TD>
<TD colspan=2 class="tr5 td68"><SPAN class="p46 ft3">uttryck</SPAN> </TD>
<TD colspan=2 class="tr5 td65"><SPAN class="p43 ft17">nedan</SPAN> </TD>
<TD colspan=2 class="tr5 td66"><SPAN class="p16 ft3">angiven</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td50"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td55"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td56"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr5 td22"><SPAN class="p3 ft3">betydelse:</SPAN> </TD>
<TD class="tr5 td57"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td33"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td49"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr6 td18"><SPAN class="p38 ft3">a) the term “Anguilla” means</SPAN> </TD>
<TD colspan=3 class="tr6 td17"><SPAN class="p44 ft3">a) ”Anguilla”</SPAN> </TD>
<TD colspan=4 class="tr6 td69"><SPAN class="p16 ft3">avser Anguillas</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td67"><SPAN class="p3 ft3">the Territory of Anguilla;</SPAN> </TD>
<TD class="tr5 td56"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr5 td22"><SPAN class="p3 ft3">territorium,</SPAN> </TD>
<TD class="tr5 td57"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td33"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td49"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr7 td18"><SPAN class="p38 ft3">b) the term “Sweden” means the</SPAN> </TD>
<TD colspan=7 class="tr7 td45"><SPAN class="p16 ft3">b) ”Sverige” avser Konungariket</SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="id_2">
<P class="p15 ft3">Prop. 2009/10:110</P>
<P class="p22 ft3">6</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_7">
<TABLE cellpadding=0 cellspacing=0 class="t5">
<TR height=0>
<TD width=36px></TD>
<TD width=23px></TD>
<TD width=13px></TD>
<TD width=35px></TD>
<TD width=25px></TD>
<TD width=27px></TD>
<TD width=43px></TD>
<TD width=33px></TD>
<TD width=17px></TD>
<TD width=42px></TD>
<TD width=33px></TD>
<TD width=28px></TD>
<TD width=8px></TD>
<TD width=142px></TD>
</TR>
<TR>
<TD colspan=7 class="tr1 td70"><SPAN class="p3 ft3">Kingdom of Sweden and, when</SPAN> </TD>
<TD colspan=2 class="tr1 td47"><SPAN class="p57 ft3">Sverige</SPAN> </TD>
<TD class="tr1 td30"><SPAN class="p44 ft3">och</SPAN> </TD>
<TD colspan=3 class="tr1 td71"><SPAN class="p45 ft3">innefattar,</SPAN> </TD>
<TD class="tr1 td72"><SPAN class="p16 ft3">när Prop. 2009/10:110</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td70"><SPAN class="p3 ft3">used in a geographical sense,</SPAN> </TD>
<TD colspan=2 class="tr5 td47"><SPAN class="p57 ft3">uttrycket</SPAN> </TD>
<TD colspan=2 class="tr5 td22"><SPAN class="p44 ft3">används i</SPAN> </TD>
<TD colspan=3 class="tr5 td73"><SPAN class="p58 ft3">geografisk</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td70"><SPAN class="p3 ft3">includes the national territory, the</SPAN> </TD>
<TD colspan=4 class="tr5 td74"><SPAN class="p57 ft3">betydelse, Sveriges</SPAN> </TD>
<TD colspan=3 class="tr5 td73"><SPAN class="p58 ft3">territorium,</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td70"><SPAN class="p3 ft3">territorial sea of Sweden as well as</SPAN> </TD>
<TD colspan=2 class="tr6 td47"><SPAN class="p57 ft3">Sveriges</SPAN> </TD>
<TD colspan=3 class="tr6 td75"><SPAN class="p59 ft3">territorialvatten</SPAN> </TD>
<TD class="tr6 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td72"><SPAN class="p60 ft3">och</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td70"><SPAN class="p3 ft3">other maritime areas over which</SPAN> </TD>
<TD class="tr5 td77"><SPAN class="p57 ft3">andra</SPAN> </TD>
<TD colspan=3 class="tr5 td78"><SPAN class="p41 ft3">havsområden</SPAN> </TD>
<TD class="tr5 td79"><SPAN class="p59 ft3">över</SPAN> </TD>
<TD class="tr5 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td72"><SPAN class="p60 ft3">vilka</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td80"><SPAN class="p3 ft3">Sweden</SPAN> </TD>
<TD class="tr5 td6"><SPAN class="p3 ft3">in</SPAN> </TD>
<TD colspan=3 class="tr5 td48"><SPAN class="p19 ft3">accordance</SPAN> </TD>
<TD class="tr5 td81"><SPAN class="p21 ft3">with</SPAN> </TD>
<TD colspan=7 class="tr5 td82"><SPAN class="p57 ft3">Sverige, i överensstämmelse med</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr6 td58"><SPAN class="p3 ft3">international</SPAN> </TD>
<TD colspan=2 class="tr6 td20"><SPAN class="p61 ft3">law</SPAN> </TD>
<TD colspan=2 class="tr6 td35"><SPAN class="p62 ft3">exercises</SPAN> </TD>
<TD colspan=7 class="tr6 td82"><SPAN class="p57 ft3">folkrättens regler, utövar suveräna</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td70"><SPAN class="p3 ft3">sovereign rights or jurisdiction;</SPAN> </TD>
<TD colspan=5 class="tr5 td83"><SPAN class="p57 ft3">rättigheter eller jurisdiktion,</SPAN> </TD>
<TD class="tr5 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td70"><SPAN class="p21 ft3">c) the term “Contracting Party”</SPAN> </TD>
<TD class="tr5 td77"><SPAN class="p54 ft3">c)</SPAN> </TD>
<TD colspan=3 class="tr5 td78"><SPAN class="p39 ft3">”avtalsslutande</SPAN> </TD>
<TD class="tr5 td79"><SPAN class="p63 ft3">part”</SPAN> </TD>
<TD class="tr5 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td72"><SPAN class="p60 ft3">avser</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td70"><SPAN class="p3 ft3">means Sweden or Anguilla as the</SPAN> </TD>
<TD colspan=7 class="tr6 td82"><SPAN class="p57 ft3">Sverige eller Anguilla beroende på</SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr5 td84"><SPAN class="p3 ft3">context requires;</SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td85"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td81"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=3 class="tr5 td78"><SPAN class="p57 ft3">sammanhanget,</SPAN> </TD>
<TD class="tr5 td77"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td7"><SPAN class="p41 ft3">d)</SPAN> </TD>
<TD colspan=2 class="tr5 td7"><SPAN class="p45 ft3">the</SPAN> </TD>
<TD class="tr5 td15"><SPAN class="p42 ft3">term</SPAN> </TD>
<TD colspan=3 class="tr5 td86"><SPAN class="p21 ft3">“competent</SPAN> </TD>
<TD colspan=7 class="tr5 td82"><SPAN class="p54 ft3">d) ”behörig myndighet” avser</SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr6 td84"><SPAN class="p3 ft3">authority” means:</SPAN> </TD>
<TD class="tr6 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td85"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td81"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td77"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td77"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td70"><SPAN class="p62 ft3">(i) in Anguilla, the Permanent</SPAN> </TD>
<TD colspan=7 class="tr5 td82"><SPAN class="p54 ft3">1) i Anguilla, statssekreteraren i</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td70"><SPAN class="p3 ft3">Secretary in the Ministry of</SPAN> </TD>
<TD colspan=7 class="tr5 td82"><SPAN class="p57 ft3">finansdepartementet, eller en per-</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td70"><SPAN class="p3 ft3">Finance or a person or authority</SPAN> </TD>
<TD colspan=7 class="tr6 td82"><SPAN class="p57 ft3">son eller myndighet utsedd av</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td1"><SPAN class="p3 ft3">designated by him in writing;</SPAN> </TD>
<TD class="tr5 td81"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=4 class="tr5 td74"><SPAN class="p57 ft3">honom skriftligen,</SPAN> </TD>
<TD class="tr5 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td70"><SPAN class="p21 ft3">(ii) in Sweden, the Minister of</SPAN> </TD>
<TD class="tr5 td77"><SPAN class="p54 ft3">2)</SPAN> </TD>
<TD colspan=6 class="tr5 td87"><SPAN class="p57 ft3">i Sverige, finansministern,</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr6 td80"><SPAN class="p3 ft3">Finance,</SPAN> </TD>
<TD class="tr6 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td15"><SPAN class="p42 ft3">his</SPAN> </TD>
<TD class="tr6 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr6 td35"><SPAN class="p21 ft17">authorised</SPAN> </TD>
<TD colspan=2 class="tr6 td47"><SPAN class="p57 ft3">dennes</SPAN> </TD>
<TD colspan=3 class="tr6 td75"><SPAN class="p62 ft3">befullmäktigade</SPAN> </TD>
<TD colspan=2 class="tr6 td88"><SPAN class="p58 ft17">ombud</SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr5 td84"><SPAN class="p3 ft3">representative or</SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p40 ft3">the</SPAN> </TD>
<TD colspan=2 class="tr5 td35"><SPAN class="p21 ft3">authority</SPAN> </TD>
<TD colspan=7 class="tr5 td82"><SPAN class="p57 ft3">eller den myndighet åt vilken upp-</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td70"><SPAN class="p3 ft3">which is designated as a</SPAN> </TD>
<TD colspan=7 class="tr5 td82"><SPAN class="p57 ft3">dras att vara behörig myndighet</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr6 td80"><SPAN class="p3 ft3">competent</SPAN> </TD>
<TD class="tr6 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr6 td20"><SPAN class="p39 ft3">authority</SPAN> </TD>
<TD class="tr6 td85"><SPAN class="p37 ft3">for</SPAN> </TD>
<TD class="tr6 td81"><SPAN class="p21 ft3">the</SPAN> </TD>
<TD colspan=7 class="tr6 td82"><SPAN class="p57 ft3">vid tillämpningen av detta avtal,</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td1"><SPAN class="p3 ft3">purposes of this Agreement;</SPAN> </TD>
<TD class="tr5 td81"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td77"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td77"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td70"><SPAN class="p21 ft3">e) the term “person” includes an</SPAN> </TD>
<TD class="tr5 td77"><SPAN class="p54 ft3">e)</SPAN> </TD>
<TD colspan=2 class="tr5 td80"><SPAN class="p39 ft3">”person”</SPAN> </TD>
<TD colspan=2 class="tr5 td89"><SPAN class="p64 ft3">inbegriper</SPAN> </TD>
<TD colspan=2 class="tr5 td88"><SPAN class="p60 ft3">fysisk</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td70"><SPAN class="p3 ft3">individual, a company and any</SPAN> </TD>
<TD colspan=7 class="tr6 td82"><SPAN class="p57 ft3">person, bolag och annan person-</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td90"><SPAN class="p3 ft3">other body of persons;</SPAN> </TD>
<TD class="tr5 td85"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td81"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=4 class="tr5 td74"><SPAN class="p57 ft3">sammanslutning,</SPAN> </TD>
<TD class="tr5 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td70"><SPAN class="p62 ft3">f) the term “company” means</SPAN> </TD>
<TD colspan=7 class="tr5 td82"><SPAN class="p54 ft3">f) ”bolag” avser juridisk person</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td70"><SPAN class="p3 ft3">any body corporate or any entity</SPAN> </TD>
<TD colspan=7 class="tr6 td82"><SPAN class="p57 ft3">eller annan som vid beskattningen</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td70"><SPAN class="p3 ft3">that is treated as a body corporate</SPAN> </TD>
<TD colspan=7 class="tr5 td82"><SPAN class="p57 ft3">behandlas såsom juridisk person,</SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr5 td84"><SPAN class="p3 ft3">for tax purposes;</SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td85"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td81"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td77"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td77"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td70"><SPAN class="p62 ft3">g) the term “publicly traded</SPAN> </TD>
<TD colspan=7 class="tr6 td82"><SPAN class="p65 ft3">g) ”bolag vars aktier är föremål</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td80"><SPAN class="p3 ft3">company”</SPAN> </TD>
<TD colspan=2 class="tr5 td56"><SPAN class="p37 ft3">means</SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p57 ft3">any</SPAN> </TD>
<TD colspan=2 class="tr5 td35"><SPAN class="p21 ft3">company</SPAN> </TD>
<TD colspan=7 class="tr5 td82"><SPAN class="p57 ft3">för allmän omsättning” avser ett</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td70"><SPAN class="p3 ft3">whose principal class of shares is</SPAN> </TD>
<TD colspan=7 class="tr5 td82"><SPAN class="p57 ft3">bolag vars viktigaste aktieslag är</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td70"><SPAN class="p3 ft3">listed on a recognised stock</SPAN> </TD>
<TD colspan=7 class="tr6 td82"><SPAN class="p57 ft3">noterat på en erkänd aktiebörs</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td70"><SPAN class="p3 ft3">exchange provided its listed shares</SPAN> </TD>
<TD class="tr5 td77"><SPAN class="p57 ft3">under</SPAN> </TD>
<TD class="tr5 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr5 td22"><SPAN class="p3 ft3">förutsättning</SPAN> </TD>
<TD class="tr5 td79"><SPAN class="p66 ft3">att</SPAN> </TD>
<TD class="tr5 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td72"><SPAN class="p60 ft3">dess</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td70"><SPAN class="p3 ft3">can be readily purchased or sold</SPAN> </TD>
<TD colspan=7 class="tr5 td82"><SPAN class="p57 ft3">noterade aktier fritt kan köpas eller</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td70"><SPAN class="p3 ft3">by the public. Shares can be</SPAN> </TD>
<TD colspan=7 class="tr6 td82"><SPAN class="p57 ft3">säljas av allmänheten. Aktier kan</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td70"><SPAN class="p3 ft3">purchased or sold “by the public”</SPAN> </TD>
<TD colspan=7 class="tr5 td82"><SPAN class="p57 ft3">köpas eller säljas ”av allmänheten”</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td70"><SPAN class="p3 ft3">if the purchase or sale of shares is</SPAN> </TD>
<TD colspan=7 class="tr5 td82"><SPAN class="p57 ft3">om köp eller försäljning av aktier</SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td7"><SPAN class="p3 ft3">not</SPAN> </TD>
<TD colspan=3 class="tr6 td91"><SPAN class="p3 ft3">implicitly</SPAN> </TD>
<TD class="tr6 td29"><SPAN class="p3 ft3">or</SPAN> </TD>
<TD colspan=2 class="tr6 td35"><SPAN class="p62 ft3">explicitly</SPAN> </TD>
<TD colspan=7 class="tr6 td82"><SPAN class="p57 ft3">inte underförstått eller uttryckligen</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td70"><SPAN class="p3 ft3">restricted to a limited group of</SPAN> </TD>
<TD colspan=7 class="tr5 td82"><SPAN class="p57 ft3">begränsats till en avgränsad krets</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td80"><SPAN class="p3 ft3">investors;</SPAN> </TD>
<TD class="tr5 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td15"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td85"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td81"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=3 class="tr5 td78"><SPAN class="p57 ft3">av investerare,</SPAN> </TD>
<TD class="tr5 td77"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td70"><SPAN class="p62 ft3">h) the term “principal class of</SPAN> </TD>
<TD class="tr6 td77"><SPAN class="p65 ft3">h)</SPAN> </TD>
<TD colspan=2 class="tr6 td80"><SPAN class="p3 ft3">”viktigaste</SPAN> </TD>
<TD colspan=3 class="tr6 td71"><SPAN class="p53 ft3">aktieslag”</SPAN> </TD>
<TD class="tr6 td72"><SPAN class="p60 ft3">avser</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td70"><SPAN class="p3 ft3">shares” means the class or classes</SPAN> </TD>
<TD colspan=7 class="tr5 td82"><SPAN class="p57 ft3">det eller de aktieslag som</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td70"><SPAN class="p3 ft3">of shares representing a majority</SPAN> </TD>
<TD colspan=3 class="tr5 td78"><SPAN class="p57 ft3">representerar</SPAN> </TD>
<TD colspan=3 class="tr5 td71"><SPAN class="p57 ft3">majoriteten</SPAN> </TD>
<TD class="tr5 td72"><SPAN class="p60 ft3">av</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td70"><SPAN class="p3 ft3">of the voting power and value of</SPAN> </TD>
<TD colspan=7 class="tr6 td82"><SPAN class="p57 ft3">rösterna i och värdet av bolaget,</SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr5 td84"><SPAN class="p3 ft3">the company;</SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td85"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td81"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td77"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td77"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td70"><SPAN class="p62 ft3">i) the term “recognised stock</SPAN> </TD>
<TD class="tr5 td77"><SPAN class="p65 ft3">i)</SPAN> </TD>
<TD colspan=2 class="tr5 td80"><SPAN class="p1 ft3">”erkänd</SPAN> </TD>
<TD colspan=2 class="tr5 td89"><SPAN class="p64 ft3">aktiebörs”</SPAN> </TD>
<TD class="tr5 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td72"><SPAN class="p60 ft3">avser</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr6 td80"><SPAN class="p3 ft3">exchange”</SPAN> </TD>
<TD class="tr6 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td15"><SPAN class="p39 ft3">means</SPAN> </TD>
<TD colspan=2 class="tr6 td36"><SPAN class="p67 ft3">any</SPAN> </TD>
<TD class="tr6 td81"><SPAN class="p62 ft3">stock</SPAN> </TD>
<TD colspan=7 class="tr6 td82"><SPAN class="p57 ft3">sådan börs som de behöriga</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td70"><SPAN class="p3 ft3">exchange agreed upon by the</SPAN> </TD>
<TD colspan=7 class="tr5 td82"><SPAN class="p57 ft3">myndigheterna i de avtalsslutande</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td80"><SPAN class="p3 ft3">competent</SPAN> </TD>
<TD class="tr7 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr7 td20"><SPAN class="p3 ft3">authorities</SPAN> </TD>
<TD class="tr7 td85"><SPAN class="p44 ft3">of</SPAN> </TD>
<TD class="tr7 td81"><SPAN class="p62 ft3">the</SPAN> </TD>
<TD colspan=6 class="tr7 td92"><SPAN class="p57 ft3">parterna kommit överens om,</SPAN> </TD>
<TD class="tr7 td72"><SPAN class="p16 ft3">7</SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_8">
<DIV>
<DIV id="id_1">
<TABLE cellpadding=0 cellspacing=0 class="t2">
<TR>
<TD colspan=4 class="tr1 td61"><SPAN class="p3 ft3">Contracting Parties;</SPAN> </TD>
<TD class="tr1 td93"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td65"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td94"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td95"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td21"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td96"><SPAN class="p41 ft3">j)</SPAN> </TD>
<TD class="tr5 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p57 ft3">the</SPAN> </TD>
<TD class="tr5 td97"><SPAN class="p55 ft3">term</SPAN> </TD>
<TD colspan=3 class="tr5 td59"><SPAN class="p38 ft3">“collective</SPAN> </TD>
<TD class="tr5 td79"><SPAN class="p44 ft3">j)</SPAN> </TD>
<TD colspan=3 class="tr5 td98"><SPAN class="p46 ft3">”kollektiv</SPAN> </TD>
<TD class="tr5 td95"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=4 class="tr5 td69"><SPAN class="p16 ft17">investeringsfond</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td18"><SPAN class="p3 ft3">investment fund or scheme” means</SPAN> </TD>
<TD class="tr5 td79"><SPAN class="p3 ft3">eller</SPAN> </TD>
<TD colspan=4 class="tr5 td91"><SPAN class="p68 ft3">kollektivt</SPAN> </TD>
<TD class="tr5 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=3 class="tr5 td71"><SPAN class="p16 ft17">investerings-</SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td96"><SPAN class="p3 ft3">any</SPAN> </TD>
<TD colspan=4 class="tr6 td43"><SPAN class="p3 ft3">pooled investment</SPAN> </TD>
<TD colspan=2 class="tr6 td99"><SPAN class="p38 ft3">vehicle,</SPAN> </TD>
<TD colspan=9 class="tr6 td45"><SPAN class="p3 ft3">system” avser alla åtaganden för</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td18"><SPAN class="p3 ft3">irrespective of legal form. The</SPAN> </TD>
<TD colspan=2 class="tr5 td99"><SPAN class="p3 ft3">kollektiva</SPAN> </TD>
<TD colspan=5 class="tr5 td9"><SPAN class="p39 ft3">investeringar</SPAN> </TD>
<TD colspan=2 class="tr5 td56"><SPAN class="p16 ft3">oavsett</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td18"><SPAN class="p3 ft3">term “public collective investment</SPAN> </TD>
<TD colspan=4 class="tr5 td100"><SPAN class="p3 ft3">juridisk form.</SPAN> </TD>
<TD colspan=3 class="tr5 td47"><SPAN class="p3 ft3">”Publik</SPAN> </TD>
<TD colspan=2 class="tr5 td56"><SPAN class="p16 ft3">kollektiv</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td18"><SPAN class="p3 ft3">fund or scheme” means any</SPAN> </TD>
<TD colspan=4 class="tr6 td100"><SPAN class="p3 ft17">investeringsfond</SPAN> </TD>
<TD class="tr6 td95"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr6 td101"><SPAN class="p42 ft3">eller</SPAN> </TD>
<TD colspan=2 class="tr6 td56"><SPAN class="p16 ft3">publikt</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr5 td99"><SPAN class="p3 ft3">collective</SPAN> </TD>
<TD colspan=2 class="tr5 td58"><SPAN class="p3 ft3">investment</SPAN> </TD>
<TD colspan=2 class="tr5 td99"><SPAN class="p38 ft3">fund or</SPAN> </TD>
<TD colspan=2 class="tr5 td99"><SPAN class="p3 ft3">kollektivt</SPAN> </TD>
<TD class="tr5 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=6 class="tr5 td102"><SPAN class="p16 ft17">investeringssystem”</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td18"><SPAN class="p3 ft3">scheme provided the units, shares</SPAN> </TD>
<TD colspan=9 class="tr5 td45"><SPAN class="p3 ft3">avser varje kollektiv investerings-</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td18"><SPAN class="p3 ft3">or other interests in the fund or</SPAN> </TD>
<TD colspan=9 class="tr6 td45"><SPAN class="p3 ft3">fond eller kollektivt investerings-</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td18"><SPAN class="p3 ft3">scheme can be readily purchased,</SPAN> </TD>
<TD colspan=9 class="tr5 td45"><SPAN class="p3 ft3">system vars andelar, aktier eller</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td18"><SPAN class="p3 ft3">sold or redeemed by the public.</SPAN> </TD>
<TD colspan=9 class="tr5 td45"><SPAN class="p3 ft3">andra rättigheter fritt kan köpas,</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td18"><SPAN class="p3 ft3">Units, shares or other interests in</SPAN> </TD>
<TD colspan=9 class="tr6 td45"><SPAN class="p3 ft3">säljas eller lösas in av allmän-</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td18"><SPAN class="p3 ft3">the fund or scheme can be readily</SPAN> </TD>
<TD colspan=9 class="tr5 td45"><SPAN class="p3 ft3">heten. Andelar, aktier eller andra</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td18"><SPAN class="p3 ft3">purchased, sold or redeemed ”by</SPAN> </TD>
<TD colspan=9 class="tr5 td45"><SPAN class="p3 ft3">rättigheter i fonden eller systemet</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td18"><SPAN class="p3 ft3">the public” if the purchase, sale or</SPAN> </TD>
<TD colspan=9 class="tr6 td45"><SPAN class="p3 ft3">kan fritt köpas, säljas eller lösas in</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td18"><SPAN class="p3 ft3">redemption is not implicitly or</SPAN> </TD>
<TD colspan=9 class="tr5 td45"><SPAN class="p3 ft3">”av allmänheten” om köp, för-</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td18"><SPAN class="p3 ft3">explicitly restricted to a limited</SPAN> </TD>
<TD colspan=9 class="tr5 td45"><SPAN class="p3 ft3">säljning eller inlösen inte under-</SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr6 td61"><SPAN class="p3 ft3">group of investors;</SPAN> </TD>
<TD class="tr6 td93"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td65"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=9 class="tr6 td45"><SPAN class="p3 ft3">förstått eller uttryckligen be-</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td96"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td97"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td93"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td65"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=9 class="tr5 td45"><SPAN class="p3 ft3">gränsats till en avgränsad krets av</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td96"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td97"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td93"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td65"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr5 td99"><SPAN class="p3 ft3">investerare,</SPAN> </TD>
<TD class="tr5 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td95"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td21"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td18"><SPAN class="p38 ft3">k) the term “tax” means any tax</SPAN> </TD>
<TD colspan=9 class="tr6 td45"><SPAN class="p16 ft3">k) ”skatt” avser varje skatt som</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td18"><SPAN class="p3 ft3">to which the Agreement applies;</SPAN> </TD>
<TD colspan=7 class="tr5 td103"><SPAN class="p3 ft3">omfattas av detta avtal,</SPAN> </TD>
<TD class="tr5 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td21"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td18"><SPAN class="p38 ft3">l) the term “applicant Party”</SPAN> </TD>
<TD colspan=9 class="tr5 td45"><SPAN class="p16 ft3">l) ”anmodande part” avser den</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr6 td101"><SPAN class="p3 ft3">means</SPAN> </TD>
<TD class="tr6 td29"><SPAN class="p42 ft17">the</SPAN> </TD>
<TD colspan=3 class="tr6 td104"><SPAN class="p19 ft3">Contracting</SPAN> </TD>
<TD class="tr6 td65"><SPAN class="p38 ft3">Party</SPAN> </TD>
<TD colspan=3 class="tr6 td105"><SPAN class="p3 ft3">avtalsslutande</SPAN> </TD>
<TD colspan=3 class="tr6 td106"><SPAN class="p69 ft3">part</SPAN> </TD>
<TD colspan=2 class="tr6 td94"><SPAN class="p40 ft3">som</SPAN> </TD>
<TD class="tr6 td21"><SPAN class="p16 ft3">begär</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td107"><SPAN class="p3 ft3">requesting information;</SPAN> </TD>
<TD class="tr5 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td65"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=3 class="tr5 td105"><SPAN class="p3 ft3">upplysningar,</SPAN> </TD>
<TD class="tr5 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td95"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td21"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td18"><SPAN class="p38 ft3">m) the term “requested Party”</SPAN> </TD>
<TD colspan=9 class="tr5 td45"><SPAN class="p16 ft3">m) ”anmodad part” avser den</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr6 td101"><SPAN class="p3 ft3">means</SPAN> </TD>
<TD class="tr6 td29"><SPAN class="p42 ft17">the</SPAN> </TD>
<TD colspan=3 class="tr6 td104"><SPAN class="p19 ft3">Contracting</SPAN> </TD>
<TD class="tr6 td65"><SPAN class="p38 ft3">Party</SPAN> </TD>
<TD colspan=3 class="tr6 td105"><SPAN class="p3 ft3">avtalsslutande</SPAN> </TD>
<TD class="tr6 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr6 td108"><SPAN class="p1 ft3">part</SPAN> </TD>
<TD colspan=2 class="tr6 td94"><SPAN class="p44 ft3">som</SPAN> </TD>
<TD class="tr6 td21"><SPAN class="p16 ft3">har</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td18"><SPAN class="p3 ft3">requested to provide information;</SPAN> </TD>
<TD colspan=9 class="tr5 td45"><SPAN class="p3 ft3">anmodats att lämna upplysningar,</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td96"><SPAN class="p44 ft3">n)</SPAN> </TD>
<TD class="tr5 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p3 ft3">the</SPAN> </TD>
<TD class="tr5 td97"><SPAN class="p69 ft3">term</SPAN> </TD>
<TD colspan=3 class="tr5 td59"><SPAN class="p38 ft3">“information</SPAN> </TD>
<TD colspan=9 class="tr5 td45"><SPAN class="p16 ft3">n) ”åtgärder för att inhämta</SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr6 td61"><SPAN class="p3 ft3">gathering measures”</SPAN> </TD>
<TD colspan=2 class="tr6 td106"><SPAN class="p57 ft3">means</SPAN> </TD>
<TD class="tr6 td65"><SPAN class="p38 ft3">laws</SPAN> </TD>
<TD colspan=3 class="tr6 td105"><SPAN class="p3 ft3">upplysningar”</SPAN> </TD>
<TD colspan=3 class="tr6 td106"><SPAN class="p53 ft3">avser</SPAN> </TD>
<TD colspan=3 class="tr6 td71"><SPAN class="p16 ft3">lagstiftning</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td96"><SPAN class="p3 ft3">and</SPAN> </TD>
<TD colspan=3 class="tr5 td69"><SPAN class="p1 ft3">administrative</SPAN> </TD>
<TD class="tr5 td93"><SPAN class="p40 ft3">or</SPAN> </TD>
<TD colspan=2 class="tr5 td99"><SPAN class="p38 ft3">judicial</SPAN> </TD>
<TD class="tr5 td79"><SPAN class="p3 ft3">och</SPAN> </TD>
<TD colspan=7 class="tr5 td109"><SPAN class="p3 ft3">administrativa åtgärder</SPAN> </TD>
<TD class="tr5 td21"><SPAN class="p16 ft3">eller</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr5 td99"><SPAN class="p3 ft3">procedures</SPAN> </TD>
<TD class="tr5 td97"><SPAN class="p19 ft3">that</SPAN> </TD>
<TD colspan=2 class="tr5 td106"><SPAN class="p46 ft3">enable</SPAN> </TD>
<TD class="tr5 td65"><SPAN class="p38 ft3">a</SPAN> </TD>
<TD colspan=5 class="tr5 td17"><SPAN class="p3 ft3">domstolsåtgärder</SPAN> </TD>
<TD colspan=4 class="tr5 td69"><SPAN class="p16 ft3">vilka möjliggör</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td18"><SPAN class="p3 ft3">Contracting Party to obtain and</SPAN> </TD>
<TD colspan=9 class="tr6 td45"><SPAN class="p3 ft3">för en avtalsslutande part att</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td18"><SPAN class="p3 ft3">provide the requested information;</SPAN> </TD>
<TD colspan=9 class="tr5 td45"><SPAN class="p3 ft3">inhämta och lämna begärda upp-</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 rowspan=2 class="tr13 td18"><SPAN class="p38 ft3">o) the term “information” means</SPAN> </TD>
<TD colspan=2 class="tr5 td99"><SPAN class="p3 ft3">lysningar,</SPAN> </TD>
<TD class="tr5 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td95"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td21"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td79"><SPAN class="p44 ft3">o)</SPAN> </TD>
<TD colspan=5 class="tr6 td110"><SPAN class="p40 ft3">”upplysningar”</SPAN> </TD>
<TD colspan=2 class="tr6 td94"><SPAN class="p40 ft3">avser</SPAN> </TD>
<TD class="tr6 td21"><SPAN class="p16 ft3">varje</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td18"><SPAN class="p3 ft3">any fact, statement or record in</SPAN> </TD>
<TD colspan=3 class="tr5 td105"><SPAN class="p3 ft3">faktauppgift,</SPAN> </TD>
<TD colspan=5 class="tr5 td38"><SPAN class="p3 ft3">meddelande,</SPAN> </TD>
<TD class="tr5 td21"><SPAN class="p16 ft3">hand-</SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr5 td61"><SPAN class="p3 ft3">any form whatever.</SPAN> </TD>
<TD class="tr5 td93"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td65"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td79"><SPAN class="p3 ft3">ling</SPAN> </TD>
<TD class="tr5 td94"><SPAN class="p1 ft3">eller</SPAN> </TD>
<TD colspan=3 class="tr5 td77"><SPAN class="p3 ft3">annan</SPAN> </TD>
<TD colspan=4 class="tr5 td69"><SPAN class="p16 ft3">dokumentation</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 rowspan=2 class="tr13 td18"><SPAN class="p38 ft3">2. As regards the application of</SPAN> </TD>
<TD colspan=3 class="tr6 td105"><SPAN class="p3 ft3">oavsett form.</SPAN> </TD>
<TD class="tr6 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td95"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td21"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td45"><SPAN class="p16 ft3">2. Då en avtalsslutande part</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td18"><SPAN class="p3 ft3">this Agreement at any time by a</SPAN> </TD>
<TD colspan=9 class="tr5 td45"><SPAN class="p3 ft3">tillämpar detta avtal vid någon</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td18"><SPAN class="p3 ft3">Contracting Party, any term not</SPAN> </TD>
<TD colspan=9 class="tr6 td45"><SPAN class="p3 ft3">tidpunkt anses, såvida samman-</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td18"><SPAN class="p3 ft3">defined therein shall, unless the</SPAN> </TD>
<TD colspan=9 class="tr5 td45"><SPAN class="p3 ft3">hanget inte föranleder annat, varje</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td101"><SPAN class="p3 ft3">context</SPAN> </TD>
<TD colspan=4 class="tr5 td111"><SPAN class="p45 ft3">otherwise requires,</SPAN> </TD>
<TD class="tr5 td65"><SPAN class="p38 ft3">have</SPAN> </TD>
<TD colspan=9 class="tr5 td45"><SPAN class="p3 ft3">uttryck som inte definierats i</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td18"><SPAN class="p3 ft3">the meaning that it has at that time</SPAN> </TD>
<TD colspan=9 class="tr6 td45"><SPAN class="p3 ft3">avtalet ha den betydelse som</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td18"><SPAN class="p3 ft3">under the law of that Party, any</SPAN> </TD>
<TD colspan=9 class="tr5 td45"><SPAN class="p3 ft3">uttrycket har vid denna tidpunkt</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td18"><SPAN class="p3 ft3">meaning under the applicable tax</SPAN> </TD>
<TD colspan=9 class="tr5 td45"><SPAN class="p3 ft3">enligt den partens lagstiftning och</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td18"><SPAN class="p3 ft3">laws of that Party prevailing over a</SPAN> </TD>
<TD colspan=9 class="tr6 td45"><SPAN class="p3 ft3">den betydelse som uttrycket har</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td18"><SPAN class="p3 ft3">meaning given to the term under</SPAN> </TD>
<TD colspan=4 class="tr5 td100"><SPAN class="p3 ft3">enligt tillämplig</SPAN> </TD>
<TD colspan=5 class="tr5 td41"><SPAN class="p16 ft3">skattelagstiftning</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr7 td107"><SPAN class="p3 ft3">other laws of that Party.</SPAN> </TD>
<TD class="tr7 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td65"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=9 class="tr7 td45"><SPAN class="p3 ft3">i denna part äger företräde framför</SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="id_2">
<P class="p15 ft3">Prop. 2009/10:110</P>
<P class="p70 ft3">8</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_9">
<TABLE cellpadding=0 cellspacing=0 class="t5">
<TR>
<TD class="tr1 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td95"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td112"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td113"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td94"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td81"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=6 class="tr1 td115"><SPAN class="p3 ft3">den betydelse som uttrycket</SPAN> </TD>
<TD class="tr1 td60"><SPAN class="p16 ft3">har Prop. 2009/10:110</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td95"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td112"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td113"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td94"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td81"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=7 class="tr5 td116"><SPAN class="p3 ft3">enligt annan lagstiftning i denna</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td95"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td112"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td113"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td94"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td81"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td65"><SPAN class="p3 ft3">part.</SPAN> </TD>
<TD class="tr7 td21"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td113"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td117"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr12 td80"><SPAN class="p3 ft16">Article 5</SPAN> </TD>
<TD class="tr12 td113"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td94"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td81"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr12 td40"><SPAN class="p3 ft16">Artikel 5</SPAN> </TD>
<TD class="tr12 td113"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td117"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr11 td80"><SPAN class="p3 ft4">Exchange</SPAN> </TD>
<TD class="tr11 td113"><SPAN class="p71 ft4">of</SPAN> </TD>
<TD colspan=3 class="tr11 td105"><SPAN class="p40 ft4">information</SPAN> </TD>
<TD class="tr11 td81"><SPAN class="p35 ft18">upon</SPAN> </TD>
<TD class="tr11 td65"><SPAN class="p3 ft4">Utbyte</SPAN> </TD>
<TD class="tr11 td21"><SPAN class="p42 ft4">av</SPAN> </TD>
<TD colspan=4 class="tr11 td69"><SPAN class="p42 ft4">upplysningar</SPAN> </TD>
<TD class="tr11 td60"><SPAN class="p60 ft4">på</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr4 td80"><SPAN class="p3 ft4">request</SPAN> </TD>
<TD class="tr4 td113"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td94"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td81"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td65"><SPAN class="p3 ft18">begäran</SPAN> </TD>
<TD class="tr4 td21"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td113"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td117"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr11 td18"><SPAN class="p35 ft3">1. The competent authority of</SPAN> </TD>
<TD colspan=7 class="tr11 td116"><SPAN class="p60 ft3">1. Den behöriga myndigheten i</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td18"><SPAN class="p3 ft3">the requested Party shall provide</SPAN> </TD>
<TD colspan=7 class="tr5 td116"><SPAN class="p3 ft3">den anmodade parten ska på</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td18"><SPAN class="p3 ft3">upon request information for the</SPAN> </TD>
<TD colspan=7 class="tr5 td116"><SPAN class="p3 ft3">begäran lämna upplysningar för de</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr6 td18"><SPAN class="p3 ft3">purposes referred to in Article 1.</SPAN> </TD>
<TD colspan=7 class="tr6 td116"><SPAN class="p3 ft3">ändamål som anges i artikel 1.</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td18"><SPAN class="p3 ft3">Such information shall be ex-</SPAN> </TD>
<TD class="tr5 td65"><SPAN class="p3 ft3">Sådana</SPAN> </TD>
<TD colspan=4 class="tr5 td118"><SPAN class="p39 ft3">upplysningar ska</SPAN> </TD>
<TD colspan=2 class="tr5 td119"><SPAN class="p60 ft17">utbytas</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td18"><SPAN class="p3 ft3">changed without regard to whether</SPAN> </TD>
<TD colspan=7 class="tr5 td116"><SPAN class="p3 ft3">utan avseende på om det</SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td79"><SPAN class="p3 ft3">the</SPAN> </TD>
<TD colspan=3 class="tr6 td120"><SPAN class="p72 ft17">conduct</SPAN> </TD>
<TD colspan=2 class="tr6 td101"><SPAN class="p73 ft17">being</SPAN> </TD>
<TD colspan=2 class="tr6 td121"><SPAN class="p35 ft17">investigated</SPAN> </TD>
<TD colspan=7 class="tr6 td116"><SPAN class="p3 ft3">handlande som är föremål för</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td18"><SPAN class="p3 ft3">would constitute a crime under the</SPAN> </TD>
<TD colspan=7 class="tr5 td116"><SPAN class="p3 ft3">utredning skulle ha utgjort ett brott</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td18"><SPAN class="p3 ft3">laws of the requested Party if such</SPAN> </TD>
<TD class="tr5 td65"><SPAN class="p3 ft3">enligt</SPAN> </TD>
<TD class="tr5 td21"><SPAN class="p3 ft3">den</SPAN> </TD>
<TD colspan=3 class="tr5 td27"><SPAN class="p1 ft3">anmodade</SPAN> </TD>
<TD colspan=2 class="tr5 td119"><SPAN class="p60 ft17">partens</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr6 td18"><SPAN class="p3 ft3">conduct occurred in the requested</SPAN> </TD>
<TD colspan=7 class="tr6 td116"><SPAN class="p3 ft3">lagstiftning om ett sådant hand-</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td46"><SPAN class="p3 ft3">Party.</SPAN> </TD>
<TD class="tr5 td112"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td113"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td94"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td81"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=7 class="tr5 td116"><SPAN class="p3 ft3">lande utförts i den anmodade</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 rowspan=2 class="tr13 td18"><SPAN class="p35 ft3">2. If the information in the</SPAN> </TD>
<TD class="tr5 td65"><SPAN class="p3 ft3">parten.</SPAN> </TD>
<TD class="tr5 td21"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td113"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td117"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td116"><SPAN class="p60 ft3">2. Om de upplysningar som är</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr5 td80"><SPAN class="p3 ft17">possession</SPAN> </TD>
<TD colspan=2 class="tr5 td122"><SPAN class="p65 ft3">of</SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p57 ft3">the</SPAN> </TD>
<TD colspan=2 class="tr5 td121"><SPAN class="p35 ft3">competent</SPAN> </TD>
<TD colspan=2 class="tr5 td40"><SPAN class="p3 ft3">tillgängliga</SPAN> </TD>
<TD class="tr5 td113"><SPAN class="p51 ft3">för</SPAN> </TD>
<TD class="tr5 td117"><SPAN class="p53 ft3">den</SPAN> </TD>
<TD colspan=3 class="tr5 td123"><SPAN class="p60 ft3">behöriga</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td18"><SPAN class="p3 ft3">authority of the requested Party is</SPAN> </TD>
<TD colspan=2 class="tr5 td40"><SPAN class="p3 ft3">myndigheten</SPAN> </TD>
<TD class="tr5 td113"><SPAN class="p43 ft3">i</SPAN> </TD>
<TD class="tr5 td117"><SPAN class="p39 ft3">den</SPAN> </TD>
<TD colspan=3 class="tr5 td123"><SPAN class="p60 ft3">anmodade</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr6 td18"><SPAN class="p3 ft3">not sufficient to enable it to</SPAN> </TD>
<TD colspan=7 class="tr6 td116"><SPAN class="p3 ft3">parten inte räcker till för att</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td18"><SPAN class="p3 ft3">comply with the request for</SPAN> </TD>
<TD colspan=7 class="tr5 td116"><SPAN class="p3 ft3">tillmötesgå en begäran om upp-</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td18"><SPAN class="p3 ft3">information, that Party shall use all</SPAN> </TD>
<TD colspan=3 class="tr5 td17"><SPAN class="p3 ft3">lysningar, ska</SPAN> </TD>
<TD class="tr5 td117"><SPAN class="p3 ft3">den</SPAN> </TD>
<TD colspan=3 class="tr5 td123"><SPAN class="p60 ft3">anmodade</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr6 td80"><SPAN class="p3 ft3">relevant</SPAN> </TD>
<TD colspan=3 class="tr6 td63"><SPAN class="p3 ft3">information</SPAN> </TD>
<TD colspan=2 class="tr6 td121"><SPAN class="p35 ft3">gathering</SPAN> </TD>
<TD colspan=7 class="tr6 td116"><SPAN class="p3 ft3">parten – utan hinder av att den</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td18"><SPAN class="p3 ft3">measures to provide the applicant</SPAN> </TD>
<TD colspan=7 class="tr5 td116"><SPAN class="p3 ft3">anmodade parten kanske inte har</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td46"><SPAN class="p3 ft3">Party</SPAN> </TD>
<TD colspan=2 class="tr5 td65"><SPAN class="p74 ft3">with</SPAN> </TD>
<TD colspan=2 class="tr5 td101"><SPAN class="p75 ft3">the</SPAN> </TD>
<TD colspan=2 class="tr5 td121"><SPAN class="p35 ft3">information</SPAN> </TD>
<TD colspan=7 class="tr5 td116"><SPAN class="p3 ft3">behov av upplysningarna för dess</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr6 td18"><SPAN class="p3 ft3">requested, notwithstanding that the</SPAN> </TD>
<TD colspan=7 class="tr6 td116"><SPAN class="p3 ft3">egna beskattningsändamål – vidta</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td18"><SPAN class="p3 ft3">requested Party may not need such</SPAN> </TD>
<TD colspan=7 class="tr5 td116"><SPAN class="p3 ft3">alla relevanta åtgärder för att</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td18"><SPAN class="p3 ft3">information for its own tax</SPAN> </TD>
<TD colspan=7 class="tr5 td116"><SPAN class="p3 ft3">inhämta och lämna de begärda</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr6 td80"><SPAN class="p3 ft3">purposes.</SPAN> </TD>
<TD class="tr6 td113"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td94"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td81"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=3 class="tr6 td17"><SPAN class="p3 ft3">upplysningarna.</SPAN> </TD>
<TD class="tr6 td117"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td18"><SPAN class="p38 ft3">3. If specifically requested by</SPAN> </TD>
<TD colspan=7 class="tr5 td116"><SPAN class="p60 ft3">3. Om den behöriga myndig-</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td18"><SPAN class="p3 ft3">the competent authority of an</SPAN> </TD>
<TD colspan=7 class="tr5 td116"><SPAN class="p3 ft3">heten i en anmodande part särskilt</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr6 td80"><SPAN class="p3 ft3">applicant</SPAN> </TD>
<TD colspan=2 class="tr6 td122"><SPAN class="p57 ft3">Party,</SPAN> </TD>
<TD class="tr6 td29"><SPAN class="p37 ft3">the</SPAN> </TD>
<TD colspan=2 class="tr6 td121"><SPAN class="p35 ft3">competent</SPAN> </TD>
<TD colspan=7 class="tr6 td116"><SPAN class="p3 ft3">begär det, ska den behöriga myn-</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td18"><SPAN class="p3 ft3">authority of the requested Party</SPAN> </TD>
<TD colspan=7 class="tr5 td116"><SPAN class="p3 ft3">digheten i den anmodade parten – i</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td79"><SPAN class="p3 ft3">shall</SPAN> </TD>
<TD colspan=3 class="tr5 td120"><SPAN class="p71 ft3">provide</SPAN> </TD>
<TD colspan=4 class="tr5 td124"><SPAN class="p35 ft3">information under</SPAN> </TD>
<TD colspan=7 class="tr5 td116"><SPAN class="p3 ft3">den utsträckning som detta är</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr6 td18"><SPAN class="p3 ft3">this Article, to the extent allowable</SPAN> </TD>
<TD colspan=7 class="tr6 td116"><SPAN class="p3 ft3">tillåtet enligt dess interna lagstift-</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td18"><SPAN class="p3 ft3">under its domestic laws, in the</SPAN> </TD>
<TD colspan=7 class="tr5 td116"><SPAN class="p3 ft3">ning – lämna upplysningar enligt</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td18"><SPAN class="p3 ft3">form of depositions of witnesses</SPAN> </TD>
<TD colspan=7 class="tr5 td116"><SPAN class="p3 ft3">denna artikel i form av upptagande</SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td79"><SPAN class="p3 ft3">and</SPAN> </TD>
<TD class="tr6 td95"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=4 class="tr6 td125"><SPAN class="p3 ft3">authenticated</SPAN> </TD>
<TD class="tr6 td94"><SPAN class="p57 ft3">copies</SPAN> </TD>
<TD class="tr6 td81"><SPAN class="p38 ft3">of</SPAN> </TD>
<TD colspan=7 class="tr6 td116"><SPAN class="p3 ft3">av vittnesberättelser och bestyrkta</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td41"><SPAN class="p3 ft3">original records.</SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td94"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td81"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=6 class="tr5 td115"><SPAN class="p3 ft3">kopior av originalhandlingar.</SPAN> </TD>
<TD class="tr5 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td18"><SPAN class="p38 ft3">4. Each Contracting Party shall</SPAN> </TD>
<TD colspan=7 class="tr5 td116"><SPAN class="p60 ft3">4. Vardera avtalsslutande parten</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr6 td46"><SPAN class="p3 ft3">ensure</SPAN> </TD>
<TD colspan=2 class="tr6 td65"><SPAN class="p64 ft3">that</SPAN> </TD>
<TD class="tr6 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td29"><SPAN class="p3 ft3">its</SPAN> </TD>
<TD colspan=2 class="tr6 td121"><SPAN class="p38 ft3">competent</SPAN> </TD>
<TD colspan=7 class="tr6 td116"><SPAN class="p3 ft3">ska säkerställa att den har</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr5 td80"><SPAN class="p3 ft3">authorities</SPAN> </TD>
<TD colspan=2 class="tr5 td122"><SPAN class="p19 ft3">for</SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p42 ft17">the</SPAN> </TD>
<TD colspan=2 class="tr5 td121"><SPAN class="p35 ft3">purposes</SPAN> </TD>
<TD colspan=2 class="tr5 td40"><SPAN class="p3 ft3">befogenhet</SPAN> </TD>
<TD class="tr5 td113"><SPAN class="p76 ft17">att</SPAN> </TD>
<TD colspan=2 class="tr5 td47"><SPAN class="p41 ft3">genom</SPAN> </TD>
<TD class="tr5 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td60"><SPAN class="p60 ft17">dess</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td18"><SPAN class="p3 ft3">specified in Article 1 of the Agree-</SPAN> </TD>
<TD colspan=7 class="tr5 td116"><SPAN class="p3 ft3">behöriga myndigheter på begäran</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr6 td18"><SPAN class="p3 ft3">ment, have the authority to obtain</SPAN> </TD>
<TD colspan=7 class="tr6 td116"><SPAN class="p3 ft3">och för de ändamål som anges i</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td92"><SPAN class="p3 ft3">and provide upon request:</SPAN> </TD>
<TD class="tr5 td81"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=7 class="tr5 td116"><SPAN class="p3 ft3">artikel 1 i avtalet, inhämta och</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td95"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td112"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td113"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td94"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td81"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td65"><SPAN class="p3 ft3">lämna:</SPAN> </TD>
<TD class="tr4 td21"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td113"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td117"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td60"><SPAN class="p16 ft3">9</SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_10">
<DIV>
<DIV id="id_1">
<TABLE cellpadding=0 cellspacing=0 class="t2">
<TR height=0>
<TD width=34px></TD>
<TD width=9px></TD>
<TD width=17px></TD>
<TD width=31px></TD>
<TD width=14px></TD>
<TD width=15px></TD>
<TD width=16px></TD>
<TD width=32px></TD>
<TD width=36px></TD>
<TD width=29px></TD>
<TD width=11px></TD>
<TD width=32px></TD>
<TD width=24px></TD>
<TD width=16px></TD>
<TD width=12px></TD>
<TD width=24px></TD>
<TD width=11px></TD>
<TD width=6px></TD>
<TD width=23px></TD>
</TR>
<TR>
<TD colspan=9 class="tr1 td18"><SPAN class="p35 ft3">a) information held by banks,</SPAN> </TD>
<TD colspan=10 class="tr1 td45"><SPAN class="p16 ft3">a) upplysningar som innehas av</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td117"><SPAN class="p3 ft3">other</SPAN> </TD>
<TD colspan=3 class="tr5 td31"><SPAN class="p40 ft3">financial</SPAN> </TD>
<TD colspan=4 class="tr5 td126"><SPAN class="p76 ft17">institutions,</SPAN> </TD>
<TD class="tr5 td7"><SPAN class="p38 ft3">and</SPAN> </TD>
<TD colspan=10 class="tr5 td45"><SPAN class="p16 ft3">banker, andra finansiella institu-</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td18"><SPAN class="p38 ft3">any person acting in an agency or</SPAN> </TD>
<TD colspan=10 class="tr5 td45"><SPAN class="p16 ft3">tioner och annan person som</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr6 td18"><SPAN class="p35 ft3">fiduciary capacity including nomi-</SPAN> </TD>
<TD colspan=10 class="tr6 td45"><SPAN class="p16 ft3">agerar i egenskap av representant</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td127"><SPAN class="p3 ft3">nees and trustees;</SPAN> </TD>
<TD class="tr5 td128"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td108"><SPAN class="p3 ft3">eller</SPAN> </TD>
<TD colspan=3 class="tr5 td25"><SPAN class="p77 ft3">förvaltare,</SPAN> </TD>
<TD colspan=2 class="tr5 td79"><SPAN class="p37 ft3">däri</SPAN> </TD>
<TD colspan=4 class="tr5 td63"><SPAN class="p16 ft3">inbegripet</SPAN> </TD>
</TR>
<TR>
<TD rowspan=2 class="tr13 td117"><SPAN class="p41 ft3">b)</SPAN> </TD>
<TD colspan=4 rowspan=2 class="tr13 td91"><SPAN class="p3 ft3">information</SPAN> </TD>
<TD colspan=3 rowspan=2 class="tr13 td129"><SPAN class="p40 ft3">regarding</SPAN> </TD>
<TD rowspan=2 class="tr13 td7"><SPAN class="p38 ft3">the</SPAN> </TD>
<TD colspan=7 class="tr5 td130"><SPAN class="p3 ft3">ombud och trustförvaltare,</SPAN> </TD>
<TD class="tr5 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td131"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td113"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=10 class="tr6 td45"><SPAN class="p16 ft3">b) upplysningar om ägarför-</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td18"><SPAN class="p38 ft3">ownership of companies, partner-</SPAN> </TD>
<TD colspan=3 class="tr5 td58"><SPAN class="p3 ft3">hållandena i</SPAN> </TD>
<TD colspan=2 class="tr5 td106"><SPAN class="p1 ft3">bolag,</SPAN> </TD>
<TD colspan=5 class="tr5 td40"><SPAN class="p16 ft3">handelsbolag,</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td117"><SPAN class="p3 ft3">ships,</SPAN> </TD>
<TD class="tr5 td95"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr5 td65"><SPAN class="p3 ft3">trusts,</SPAN> </TD>
<TD class="tr5 td128"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=3 class="tr5 td132"><SPAN class="p38 ft3">foundations,</SPAN> </TD>
<TD colspan=2 class="tr5 td106"><SPAN class="p3 ft3">truster,</SPAN> </TD>
<TD colspan=2 class="tr5 td32"><SPAN class="p78 ft3">stiftelser,</SPAN> </TD>
<TD colspan=5 class="tr5 td71"><SPAN class="p78 ft3">”Anstalten”</SPAN> </TD>
<TD class="tr5 td113"><SPAN class="p16 ft3">och</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr6 td127"><SPAN class="p3 ft3">“Anstalten” and</SPAN> </TD>
<TD colspan=2 class="tr6 td21"><SPAN class="p3 ft3">other</SPAN> </TD>
<TD colspan=2 class="tr6 td51"><SPAN class="p38 ft3">persons,</SPAN> </TD>
<TD colspan=10 class="tr6 td45"><SPAN class="p16 ft3">andra personer, däri inbegripet –</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td18"><SPAN class="p38 ft3">including, within the constraints of</SPAN> </TD>
<TD colspan=10 class="tr5 td45"><SPAN class="p16 ft3">med de begränsningar som följer</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td81"><SPAN class="p3 ft3">Article</SPAN> </TD>
<TD class="tr5 td52"><SPAN class="p39 ft3">2,</SPAN> </TD>
<TD colspan=3 class="tr5 td20"><SPAN class="p57 ft3">ownership</SPAN> </TD>
<TD colspan=3 class="tr5 td132"><SPAN class="p38 ft3">information</SPAN> </TD>
<TD colspan=10 class="tr5 td45"><SPAN class="p16 ft3">av artikel 2 – upplysningar om</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr6 td18"><SPAN class="p38 ft3">on all such persons in an</SPAN> </TD>
<TD colspan=5 class="tr6 td62"><SPAN class="p3 ft3">ägarförhållandena</SPAN> </TD>
<TD colspan=3 class="tr6 td55"><SPAN class="p64 ft3">rörande</SPAN> </TD>
<TD class="tr6 td131"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td113"><SPAN class="p16 ft3">alla</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td18"><SPAN class="p38 ft3">ownership chain; in the case of</SPAN> </TD>
<TD colspan=10 class="tr5 td45"><SPAN class="p16 ft3">sådana personer i en ägarkedja; i</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td117"><SPAN class="p3 ft3">trusts,</SPAN> </TD>
<TD class="tr5 td95"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=4 class="tr5 td126"><SPAN class="p57 ft3">information</SPAN> </TD>
<TD class="tr5 td114"><SPAN class="p79 ft17">on</SPAN> </TD>
<TD colspan=2 class="tr5 td51"><SPAN class="p38 ft3">settlors,</SPAN> </TD>
<TD colspan=10 class="tr5 td45"><SPAN class="p16 ft3">fråga om truster, upplysningar om</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr6 td18"><SPAN class="p38 ft3">trustees and beneficiaries; and in</SPAN> </TD>
<TD colspan=10 class="tr6 td45"><SPAN class="p16 ft3">stiftare, förvaltare och förmåns-</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td18"><SPAN class="p38 ft3">the case of foundations, infor-</SPAN> </TD>
<TD colspan=10 class="tr5 td45"><SPAN class="p16 ft3">tagare; i fråga om stiftelser,</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td18"><SPAN class="p38 ft3">mation on founders, members of</SPAN> </TD>
<TD colspan=10 class="tr5 td45"><SPAN class="p16 ft3">upplysningar om stiftare, leda-</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr6 td18"><SPAN class="p38 ft3">the foundation council and bene-</SPAN> </TD>
<TD colspan=10 class="tr6 td45"><SPAN class="p16 ft3">möter i styrelsen och destinatärer.</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td18"><SPAN class="p38 ft3">ficiaries. Further, this Agreement</SPAN> </TD>
<TD colspan=10 class="tr5 td45"><SPAN class="p16 ft3">Detta avtal medför inte skyldighet</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td18"><SPAN class="p38 ft3">does not create an obligation on</SPAN> </TD>
<TD colspan=10 class="tr5 td45"><SPAN class="p16 ft3">för de avtalsslutande parterna att</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr6 td18"><SPAN class="p38 ft3">the Contracting Parties to obtain or</SPAN> </TD>
<TD colspan=10 class="tr6 td45"><SPAN class="p16 ft3">inhämta eller lämna upplysningar</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td81"><SPAN class="p3 ft3">provide</SPAN> </TD>
<TD colspan=4 class="tr5 td126"><SPAN class="p44 ft3">ownership</SPAN> </TD>
<TD colspan=3 class="tr5 td132"><SPAN class="p35 ft3">information</SPAN> </TD>
<TD colspan=10 class="tr5 td45"><SPAN class="p16 ft3">om ägarförhållanden i bolag vars</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td18"><SPAN class="p38 ft3">with respect to publicly traded</SPAN> </TD>
<TD colspan=10 class="tr5 td45"><SPAN class="p16 ft3">aktier är föremål för allmän</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr6 td20"><SPAN class="p3 ft3">companies</SPAN> </TD>
<TD class="tr6 td21"><SPAN class="p42 ft3">or</SPAN> </TD>
<TD colspan=3 class="tr6 td65"><SPAN class="p3 ft3">public</SPAN> </TD>
<TD colspan=2 class="tr6 td51"><SPAN class="p38 ft3">collective</SPAN> </TD>
<TD colspan=3 class="tr6 td58"><SPAN class="p3 ft3">omsättning</SPAN> </TD>
<TD colspan=2 class="tr6 td106"><SPAN class="p53 ft3">eller</SPAN> </TD>
<TD class="tr6 td133"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td57"><SPAN class="p3 ft3">i</SPAN> </TD>
<TD colspan=3 class="tr6 td106"><SPAN class="p16 ft3">publika</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr5 td20"><SPAN class="p3 ft3">investment</SPAN> </TD>
<TD colspan=2 class="tr5 td65"><SPAN class="p54 ft3">funds</SPAN> </TD>
<TD colspan=2 class="tr5 td21"><SPAN class="p44 ft3">or</SPAN> </TD>
<TD colspan=2 class="tr5 td51"><SPAN class="p38 ft3">schemes</SPAN> </TD>
<TD colspan=10 class="tr5 td45"><SPAN class="p16 ft3">kollektiva investeringsfonder eller</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td18"><SPAN class="p38 ft3">unless such information can be</SPAN> </TD>
<TD colspan=2 class="tr5 td106"><SPAN class="p3 ft3">publika</SPAN> </TD>
<TD colspan=3 class="tr5 td58"><SPAN class="p54 ft3">kollektiva</SPAN> </TD>
<TD colspan=5 class="tr5 td40"><SPAN class="p16 ft3">investerings-</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr6 td18"><SPAN class="p38 ft3">obtained without giving rise to</SPAN> </TD>
<TD colspan=10 class="tr6 td45"><SPAN class="p16 ft3">system, såvida inte sådana upp-</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td123"><SPAN class="p3 ft3">disproportionate difficulties.</SPAN> </TD>
<TD class="tr5 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=10 class="tr5 td45"><SPAN class="p16 ft3">lysningar kan inhämtas utan att det</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td117"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td95"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td21"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td13"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td128"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr5 td106"><SPAN class="p3 ft3">medför</SPAN> </TD>
<TD colspan=5 class="tr5 td43"><SPAN class="p19 ft3">oproportionerligt</SPAN> </TD>
<TD class="tr5 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr5 td108"><SPAN class="p16 ft3">stora</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 rowspan=2 class="tr13 td18"><SPAN class="p38 ft3">5. The competent authority of</SPAN> </TD>
<TD colspan=3 class="tr6 td58"><SPAN class="p3 ft3">svårigheter.</SPAN> </TD>
<TD class="tr6 td57"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td133"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td57"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td131"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td113"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=10 class="tr5 td45"><SPAN class="p16 ft3">5. Vid begäran om upplysningar</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td18"><SPAN class="p38 ft3">the applicant Party shall provide</SPAN> </TD>
<TD colspan=10 class="tr5 td45"><SPAN class="p16 ft3">enligt detta avtal ska den behöriga</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr6 td18"><SPAN class="p38 ft3">the following information to the</SPAN> </TD>
<TD colspan=3 class="tr6 td58"><SPAN class="p3 ft3">myndigheten</SPAN> </TD>
<TD class="tr6 td57"><SPAN class="p42 ft3">i</SPAN> </TD>
<TD colspan=2 class="tr6 td79"><SPAN class="p3 ft3">den</SPAN> </TD>
<TD colspan=4 class="tr6 td63"><SPAN class="p16 ft3">anmodande</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr5 td20"><SPAN class="p3 ft3">competent</SPAN> </TD>
<TD colspan=4 class="tr5 td40"><SPAN class="p65 ft3">authority</SPAN> </TD>
<TD class="tr5 td28"><SPAN class="p46 ft3">of</SPAN> </TD>
<TD class="tr5 td7"><SPAN class="p38 ft3">the</SPAN> </TD>
<TD colspan=10 class="tr5 td45"><SPAN class="p16 ft3">parten till den behöriga myn-</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td18"><SPAN class="p38 ft3">requested Party when making a</SPAN> </TD>
<TD colspan=10 class="tr5 td45"><SPAN class="p16 ft3">digheten i den anmodade parten</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr6 td18"><SPAN class="p38 ft3">request for information under the</SPAN> </TD>
<TD colspan=2 class="tr6 td106"><SPAN class="p3 ft3">lämna</SPAN> </TD>
<TD colspan=7 class="tr6 td74"><SPAN class="p16 ft3">följande upplysningar,</SPAN> </TD>
<TD class="tr6 td113"><SPAN class="p16 ft3">för</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr5 td20"><SPAN class="p3 ft3">Agreement</SPAN> </TD>
<TD class="tr5 td21"><SPAN class="p41 ft3">to</SPAN> </TD>
<TD colspan=4 class="tr5 td126"><SPAN class="p76 ft17">demonstrate</SPAN> </TD>
<TD class="tr5 td7"><SPAN class="p35 ft3">the</SPAN> </TD>
<TD colspan=10 class="tr5 td45"><SPAN class="p16 ft3">att visa att de efterfrågade upp-</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td18"><SPAN class="p38 ft3">foreseeable relevance of the infor-</SPAN> </TD>
<TD colspan=3 class="tr5 td58"><SPAN class="p3 ft3">lysningarna</SPAN> </TD>
<TD colspan=2 class="tr5 td106"><SPAN class="p42 ft3">kan</SPAN> </TD>
<TD colspan=2 class="tr5 td7"><SPAN class="p45 ft3">antas</SPAN> </TD>
<TD class="tr5 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td131"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td113"><SPAN class="p16 ft3">vara</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr6 td134"><SPAN class="p3 ft3">mation to the request:</SPAN> </TD>
<TD class="tr6 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=3 class="tr6 td58"><SPAN class="p3 ft3">relevanta:</SPAN> </TD>
<TD class="tr6 td57"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td133"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td57"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td131"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td113"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td18"><SPAN class="p38 ft3">(a) the identity of the person</SPAN> </TD>
<TD colspan=10 class="tr5 td45"><SPAN class="p16 ft3">a) identiteten på den person som</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td18"><SPAN class="p38 ft3">under examination or investi-</SPAN> </TD>
<TD colspan=10 class="tr5 td45"><SPAN class="p16 ft3">är föremål för utredning eller</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr6 td81"><SPAN class="p3 ft3">gation;</SPAN> </TD>
<TD class="tr6 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td21"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td13"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td128"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=4 class="tr6 td135"><SPAN class="p3 ft3">undersökning,</SPAN> </TD>
<TD class="tr6 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td133"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td57"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td131"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td113"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td18"><SPAN class="p38 ft3">(b) a statement of the informa-</SPAN> </TD>
<TD colspan=10 class="tr5 td45"><SPAN class="p16 ft3">b) uppgift om de begärda upp-</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td18"><SPAN class="p38 ft3">tion sought including its nature</SPAN> </TD>
<TD colspan=3 class="tr5 td58"><SPAN class="p3 ft3">lysningarna,</SPAN> </TD>
<TD class="tr5 td57"><SPAN class="p78 ft3">däri</SPAN> </TD>
<TD colspan=4 class="tr5 td129"><SPAN class="p64 ft3">inbegripet</SPAN> </TD>
<TD colspan=2 class="tr5 td108"><SPAN class="p16 ft3">deras</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr6 td18"><SPAN class="p38 ft3">and the form in which the</SPAN> </TD>
<TD colspan=10 class="tr6 td45"><SPAN class="p16 ft3">närmare beskaffenhet och i vilken</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td18"><SPAN class="p38 ft3">applicant Party wishes to receive</SPAN> </TD>
<TD colspan=10 class="tr5 td45"><SPAN class="p16 ft3">form som den anmodande parten</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td18"><SPAN class="p38 ft3">the information from the requested</SPAN> </TD>
<TD colspan=10 class="tr5 td45"><SPAN class="p16 ft3">önskar att få upplysningarna från</SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td117"><SPAN class="p3 ft3">Party;</SPAN> </TD>
<TD class="tr6 td95"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td21"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td13"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td128"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=6 class="tr6 td136"><SPAN class="p3 ft3">den anmodade parten,</SPAN> </TD>
<TD class="tr6 td57"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td131"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td113"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td18"><SPAN class="p38 ft3">(c) the tax purpose for which the</SPAN> </TD>
<TD class="tr5 td108"><SPAN class="p44 ft3">c)</SPAN> </TD>
<TD colspan=8 class="tr5 td60"><SPAN class="p16 ft3">det beskattningsändamål</SPAN> </TD>
<TD class="tr5 td113"><SPAN class="p16 ft3">för</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr4 td134"><SPAN class="p3 ft3">information is sought;</SPAN> </TD>
<TD class="tr4 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=10 class="tr4 td45"><SPAN class="p3 ft3">vilket upplysningarna efterfrågas,</SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="id_2">
<P class="p15 ft3">Prop. 2009/10:110</P>
<P class="p80 ft3">10</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_11">
<TABLE cellpadding=0 cellspacing=0 class="t5">
<TR>
<TD colspan=5 class="tr1 td18"><SPAN class="p35 ft3">(d) grounds for believing that</SPAN> </TD>
<TD colspan=2 class="tr1 td99"><SPAN class="p41 ft3">d) skälen</SPAN> </TD>
<TD colspan=2 class="tr1 td21"><SPAN class="p42 ft3">för</SPAN> </TD>
<TD colspan=2 class="tr1 td57"><SPAN class="p57 ft3">att</SPAN> </TD>
<TD class="tr1 td113"><SPAN class="p16 ft3">anta</SPAN> </TD>
<TD class="tr1 td95"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td68"><SPAN class="p62 ft3">att de</SPAN> </TD>
<TD class="tr1 td17"><SPAN class="p16 ft3">Prop. 2009/10:110</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td18"><SPAN class="p38 ft3">the information requested is held</SPAN> </TD>
<TD colspan=9 class="tr5 td70"><SPAN class="p3 ft3">begärda upplysningarna finns i den</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td18"><SPAN class="p35 ft3">in the requested Party or is in the</SPAN> </TD>
<TD colspan=2 class="tr5 td99"><SPAN class="p3 ft3">anmodade</SPAN> </TD>
<TD colspan=3 class="tr5 td101"><SPAN class="p39 ft3">parten</SPAN> </TD>
<TD colspan=2 class="tr5 td46"><SPAN class="p81 ft3">eller</SPAN> </TD>
<TD colspan=2 class="tr5 td137"><SPAN class="p62 ft3">innehas</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr6 td18"><SPAN class="p35 ft3">possession or control of a person</SPAN> </TD>
<TD colspan=9 class="tr6 td70"><SPAN class="p3 ft3">eller kontrolleras av person inom</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td18"><SPAN class="p35 ft3">within the jurisdiction of the</SPAN> </TD>
<TD colspan=9 class="tr5 td70"><SPAN class="p3 ft3">den anmodade partens jurisdiktion,</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td42"><SPAN class="p3 ft3">requested Party;</SPAN> </TD>
<TD class="tr5 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td113"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td77"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td97"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td13"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td138"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td13"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td113"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td95"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr6 td18"><SPAN class="p35 ft3">(e) to the extent known, the</SPAN> </TD>
<TD colspan=9 class="tr6 td70"><SPAN class="p62 ft3">e) såvitt det är känt, namn och</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td18"><SPAN class="p35 ft3">name and address of any person</SPAN> </TD>
<TD colspan=9 class="tr5 td70"><SPAN class="p3 ft3">adress på person som kan antas</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td18"><SPAN class="p35 ft3">believed to be in possession of the</SPAN> </TD>
<TD colspan=9 class="tr5 td70"><SPAN class="p3 ft3">inneha de begärda upplysningarna,</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr6 td130"><SPAN class="p3 ft3">requested information;</SPAN> </TD>
<TD class="tr6 td113"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td77"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td97"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td13"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td138"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td13"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td113"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td95"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td18"><SPAN class="p35 ft3">(f) a statement that the request is</SPAN> </TD>
<TD colspan=9 class="tr5 td70"><SPAN class="p62 ft3">f) uppgift om att begäran är i</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td18"><SPAN class="p35 ft3">in conformity with the law and</SPAN> </TD>
<TD colspan=5 class="tr5 td84"><SPAN class="p3 ft3">överensstämmelse</SPAN> </TD>
<TD class="tr5 td13"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td113"><SPAN class="p16 ft3">med</SPAN> </TD>
<TD class="tr5 td95"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td68"><SPAN class="p62 ft3">lag-</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr6 td42"><SPAN class="p3 ft3">administrative</SPAN> </TD>
<TD class="tr6 td20"><SPAN class="p3 ft3">practices</SPAN> </TD>
<TD class="tr6 td113"><SPAN class="p3 ft3">of</SPAN> </TD>
<TD class="tr6 td77"><SPAN class="p35 ft17">the</SPAN> </TD>
<TD colspan=9 class="tr6 td70"><SPAN class="p3 ft3">stiftning och administrativ praxis i</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td18"><SPAN class="p38 ft3">applicant Party, that if the</SPAN> </TD>
<TD colspan=9 class="tr5 td70"><SPAN class="p3 ft3">den anmodande parten och att den</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td18"><SPAN class="p35 ft3">requested information was within</SPAN> </TD>
<TD class="tr5 td97"><SPAN class="p3 ft3">behöriga</SPAN> </TD>
<TD colspan=6 class="tr5 td110"><SPAN class="p74 ft3">myndigheten</SPAN> </TD>
<TD class="tr5 td95"><SPAN class="p46 ft3">i</SPAN> </TD>
<TD class="tr5 td68"><SPAN class="p62 ft3">den</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr6 td18"><SPAN class="p38 ft3">the jurisdiction of the applicant</SPAN> </TD>
<TD colspan=9 class="tr6 td70"><SPAN class="p3 ft3">anmodande parten – om de</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td18"><SPAN class="p38 ft3">Party then the competent authority</SPAN> </TD>
<TD class="tr5 td97"><SPAN class="p3 ft3">begärda</SPAN> </TD>
<TD colspan=6 class="tr5 td110"><SPAN class="p59 ft3">upplysningarna</SPAN> </TD>
<TD class="tr5 td95"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td68"><SPAN class="p62 ft3">fanns</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td18"><SPAN class="p35 ft3">of the applicant Party would be</SPAN> </TD>
<TD colspan=9 class="tr5 td70"><SPAN class="p3 ft3">inom denna parts jurisdiktion –</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr6 td18"><SPAN class="p35 ft3">able to obtain the information</SPAN> </TD>
<TD colspan=9 class="tr6 td70"><SPAN class="p3 ft3">skulle kunna inhämta upp-</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td18"><SPAN class="p38 ft3">under the laws of the applicant</SPAN> </TD>
<TD colspan=9 class="tr5 td70"><SPAN class="p3 ft3">lysningarna enligt lagstiftning eller</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td18"><SPAN class="p35 ft3">Party or in the normal course of</SPAN> </TD>
<TD colspan=2 class="tr5 td99"><SPAN class="p3 ft3">vedertagen</SPAN> </TD>
<TD colspan=5 class="tr5 td38"><SPAN class="p3 ft3">administrativ</SPAN> </TD>
<TD colspan=2 class="tr5 td137"><SPAN class="p62 ft3">praxis i</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr6 td18"><SPAN class="p35 ft3">administrative practice and that it</SPAN> </TD>
<TD colspan=9 class="tr6 td70"><SPAN class="p3 ft3">den anmodande parten samt att</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td18"><SPAN class="p35 ft3">is in conformity with this</SPAN> </TD>
<TD class="tr5 td97"><SPAN class="p3 ft3">begäran</SPAN> </TD>
<TD class="tr5 td6"><SPAN class="p3 ft3">är</SPAN> </TD>
<TD class="tr5 td52"><SPAN class="p42 ft3">i</SPAN> </TD>
<TD colspan=6 class="tr5 td61"><SPAN class="p62 ft3">överensstämmelse</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td42"><SPAN class="p3 ft3">Agreement;</SPAN> </TD>
<TD class="tr5 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td113"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td77"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=4 class="tr5 td139"><SPAN class="p3 ft3">med detta avtal,</SPAN> </TD>
<TD class="tr5 td138"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td13"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td113"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td95"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr6 td18"><SPAN class="p35 ft3">(g) a statement that the applicant</SPAN> </TD>
<TD colspan=9 class="tr6 td70"><SPAN class="p62 ft3">g) uppgift om att den</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td18"><SPAN class="p38 ft3">Party has pursued all means</SPAN> </TD>
<TD colspan=9 class="tr5 td70"><SPAN class="p3 ft3">anmodande parten har vidtagit alla</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td18"><SPAN class="p35 ft3">available in its own territory to</SPAN> </TD>
<TD class="tr5 td97"><SPAN class="p3 ft3">åtgärder</SPAN> </TD>
<TD class="tr5 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr5 td21"><SPAN class="p57 ft3">för</SPAN> </TD>
<TD class="tr5 td138"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td13"><SPAN class="p3 ft3">att</SPAN> </TD>
<TD class="tr5 td113"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr5 td137"><SPAN class="p62 ft3">inhämta</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td140"><SPAN class="p3 ft3">obtain</SPAN> </TD>
<TD colspan=2 class="tr6 td141"><SPAN class="p3 ft3">the information,</SPAN> </TD>
<TD colspan=2 class="tr6 td32"><SPAN class="p38 ft3">except</SPAN> </TD>
<TD colspan=9 class="tr6 td70"><SPAN class="p3 ft3">upplysningarna som står till dess</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td18"><SPAN class="p35 ft3">those that would give rise to</SPAN> </TD>
<TD colspan=2 class="tr5 td99"><SPAN class="p3 ft3">förfogande</SPAN> </TD>
<TD colspan=3 class="tr5 td101"><SPAN class="p44 ft3">inom</SPAN> </TD>
<TD class="tr5 td13"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr5 td28"><SPAN class="p1 ft3">dess</SPAN> </TD>
<TD class="tr5 td68"><SPAN class="p62 ft3">eget</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr5 td142"><SPAN class="p3 ft3">disproportionate difficulties.</SPAN> </TD>
<TD class="tr5 td77"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr5 td99"><SPAN class="p3 ft3">territorium,</SPAN> </TD>
<TD colspan=2 class="tr5 td21"><SPAN class="p39 ft3">utom</SPAN> </TD>
<TD colspan=3 class="tr5 td55"><SPAN class="p64 ft3">sådana</SPAN> </TD>
<TD colspan=2 class="tr5 td137"><SPAN class="p62 ft3">åtgärder</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td140"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td113"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td77"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=9 class="tr6 td70"><SPAN class="p3 ft3">som skulle medföra opropor-</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 rowspan=2 class="tr12 td18"><SPAN class="p35 ft3">6. The competent authority of</SPAN> </TD>
<TD colspan=8 class="tr5 td83"><SPAN class="p3 ft3">tionerligt stora svårigheter.</SPAN> </TD>
<TD class="tr5 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td70"><SPAN class="p62 ft3">6. Den behöriga myndigheten i</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr6 td18"><SPAN class="p35 ft3">the requested Party shall forward</SPAN> </TD>
<TD colspan=9 class="tr6 td70"><SPAN class="p3 ft3">den anmodade parten ska snarast</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td42"><SPAN class="p3 ft3">the requested</SPAN> </TD>
<TD colspan=2 class="tr5 td143"><SPAN class="p69 ft3">information</SPAN> </TD>
<TD class="tr5 td77"><SPAN class="p38 ft3">as</SPAN> </TD>
<TD colspan=9 class="tr5 td70"><SPAN class="p3 ft3">möjligt lämna de begärda upp-</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td18"><SPAN class="p35 ft3">promptly as possible to the</SPAN> </TD>
<TD colspan=2 class="tr5 td99"><SPAN class="p3 ft3">lysningarna</SPAN> </TD>
<TD colspan=2 class="tr5 td21"><SPAN class="p82 ft3">till</SPAN> </TD>
<TD colspan=2 class="tr5 td57"><SPAN class="p3 ft3">den</SPAN> </TD>
<TD colspan=3 class="tr5 td121"><SPAN class="p62 ft3">anmodande</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr6 td18"><SPAN class="p35 ft3">applicant Party. To ensure a</SPAN> </TD>
<TD colspan=9 class="tr6 td70"><SPAN class="p3 ft3">parten. För att tillgodose ett</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td140"><SPAN class="p3 ft3">prompt</SPAN> </TD>
<TD colspan=4 class="tr5 td144"><SPAN class="p38 ft3">response, the competent</SPAN> </TD>
<TD colspan=9 class="tr5 td70"><SPAN class="p3 ft3">skyndsamt svar ska den behöriga</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td18"><SPAN class="p38 ft3">authority of the requested Party</SPAN> </TD>
<TD colspan=3 class="tr5 td143"><SPAN class="p3 ft3">myndigheten</SPAN> </TD>
<TD class="tr5 td13"><SPAN class="p82 ft3">i</SPAN> </TD>
<TD colspan=2 class="tr5 td57"><SPAN class="p1 ft3">den</SPAN> </TD>
<TD colspan=3 class="tr5 td121"><SPAN class="p62 ft3">anmodade</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td140"><SPAN class="p3 ft3">shall:</SPAN> </TD>
<TD class="tr6 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td113"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td77"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td97"><SPAN class="p3 ft3">parten:</SPAN> </TD>
<TD class="tr6 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td13"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td138"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td13"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td113"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td95"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td18"><SPAN class="p38 ft3">a) Confirm receipt of a request</SPAN> </TD>
<TD colspan=9 class="tr5 td70"><SPAN class="p62 ft3">a) Till den behöriga myndig-</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td18"><SPAN class="p35 ft3">in writing to the competent</SPAN> </TD>
<TD colspan=9 class="tr5 td70"><SPAN class="p3 ft3">heten i den anmodande parten</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr6 td18"><SPAN class="p38 ft3">authority of the applicant Party</SPAN> </TD>
<TD colspan=9 class="tr6 td70"><SPAN class="p3 ft3">skriftligen bekräfta mottagandet av</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td18"><SPAN class="p35 ft3">and shall notify the competent</SPAN> </TD>
<TD colspan=9 class="tr5 td70"><SPAN class="p3 ft3">begäran och inom 60 dagar efter</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td18"><SPAN class="p38 ft3">authority of the applicant Party of</SPAN> </TD>
<TD colspan=2 class="tr5 td99"><SPAN class="p3 ft17">mottagandet</SPAN> </TD>
<TD class="tr5 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=5 class="tr5 td35"><SPAN class="p45 ft3">underrätta</SPAN> </TD>
<TD class="tr5 td68"><SPAN class="p62 ft3">den</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr6 td18"><SPAN class="p38 ft3">deficiencies in the request, if any,</SPAN> </TD>
<TD class="tr6 td97"><SPAN class="p3 ft3">behöriga</SPAN> </TD>
<TD colspan=6 class="tr6 td110"><SPAN class="p74 ft3">myndigheten</SPAN> </TD>
<TD class="tr6 td95"><SPAN class="p46 ft3">i</SPAN> </TD>
<TD class="tr6 td68"><SPAN class="p62 ft3">den</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td18"><SPAN class="p38 ft3">within 60 days of the receipt of the</SPAN> </TD>
<TD colspan=2 class="tr5 td99"><SPAN class="p3 ft3">anmodande</SPAN> </TD>
<TD colspan=3 class="tr5 td101"><SPAN class="p1 ft3">parten</SPAN> </TD>
<TD colspan=4 class="tr5 td86"><SPAN class="p62 ft3">om eventuella</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td140"><SPAN class="p3 ft3">request.</SPAN> </TD>
<TD class="tr5 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td113"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td77"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=4 class="tr5 td139"><SPAN class="p3 ft3">brister i begäran.</SPAN> </TD>
<TD class="tr5 td138"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td13"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td113"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td95"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr6 td18"><SPAN class="p38 ft3">b) If the competent authority of</SPAN> </TD>
<TD colspan=9 class="tr6 td70"><SPAN class="p62 ft3">b) Om den behöriga myndig-</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td18"><SPAN class="p38 ft3">the requested Party has been</SPAN> </TD>
<TD colspan=9 class="tr5 td70"><SPAN class="p3 ft3">heten i den anmodade parten inte</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr7 td18"><SPAN class="p38 ft3">unable to obtain and provide the</SPAN> </TD>
<TD colspan=9 class="tr7 td70"><SPAN class="p3 ft3">har kunnat inhämta och lämna de</SPAN> </TD>
<TD class="tr7 td17"><SPAN class="p16 ft3">11</SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_12">
<DIV>
<DIV id="id_1">
<TABLE cellpadding=0 cellspacing=0 class="t2">
<TR height=0>
<TD width=11px></TD>
<TD width=48px></TD>
<TD width=11px></TD>
<TD width=33px></TD>
<TD width=29px></TD>
<TD width=36px></TD>
<TD width=36px></TD>
<TD width=34px></TD>
<TD width=26px></TD>
<TD width=18px></TD>
<TD width=34px></TD>
<TD width=16px></TD>
<TD width=15px></TD>
<TD width=17px></TD>
<TD width=14px></TD>
<TD width=14px></TD>
</TR>
<TR>
<TD colspan=7 class="tr1 td18"><SPAN class="p3 ft3">information within 90 days of</SPAN> </TD>
<TD colspan=2 class="tr1 td20"><SPAN class="p3 ft3">begärda</SPAN> </TD>
<TD colspan=4 class="tr1 td143"><SPAN class="p50 ft17">upplysningarna</SPAN> </TD>
<TD class="tr1 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr1 td79"><SPAN class="p16 ft3">inom</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td18"><SPAN class="p3 ft3">receipt of the request, including if</SPAN> </TD>
<TD colspan=9 class="tr5 td45"><SPAN class="p3 ft3">90 dagar från det att begäran togs</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td24"><SPAN class="p3 ft3">it</SPAN> </TD>
<TD colspan=3 class="tr5 td78"><SPAN class="p67 ft3">encounters</SPAN> </TD>
<TD colspan=2 class="tr5 td145"><SPAN class="p40 ft3">obstacles</SPAN> </TD>
<TD class="tr5 td7"><SPAN class="p35 ft3">in</SPAN> </TD>
<TD colspan=9 class="tr5 td45"><SPAN class="p3 ft3">emot, däri inbegripet om det</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td18"><SPAN class="p3 ft3">furnishing the information or it</SPAN> </TD>
<TD colspan=9 class="tr6 td45"><SPAN class="p3 ft3">föreligger förhinder att tillhanda-</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td18"><SPAN class="p3 ft3">refuses to furnish the information,</SPAN> </TD>
<TD colspan=9 class="tr5 td45"><SPAN class="p3 ft3">hålla upplysningarna eller om den</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td18"><SPAN class="p3 ft3">it shall immediately inform the</SPAN> </TD>
<TD colspan=5 class="tr5 td39"><SPAN class="p3 ft3">behöriga myndigheten</SPAN> </TD>
<TD colspan=3 class="tr5 td140"><SPAN class="p40 ft3">vägrar</SPAN> </TD>
<TD class="tr5 td13"><SPAN class="p16 ft3">att</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr6 td80"><SPAN class="p3 ft3">applicant</SPAN> </TD>
<TD colspan=2 class="tr6 td66"><SPAN class="p39 ft3">Party,</SPAN> </TD>
<TD colspan=2 class="tr6 td145"><SPAN class="p3 ft3">explaining</SPAN> </TD>
<TD class="tr6 td7"><SPAN class="p38 ft3">the</SPAN> </TD>
<TD class="tr6 td117"><SPAN class="p3 ft3">lämna</SPAN> </TD>
<TD colspan=6 class="tr6 td146"><SPAN class="p49 ft3">upplysningarna, ska</SPAN> </TD>
<TD colspan=2 class="tr6 td79"><SPAN class="p16 ft3">den</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td18"><SPAN class="p3 ft3">reason for its inability, the nature</SPAN> </TD>
<TD colspan=9 class="tr5 td45"><SPAN class="p3 ft3">omedelbart underrätta den an-</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td18"><SPAN class="p3 ft3">of the obstacles or the reasons for</SPAN> </TD>
<TD colspan=9 class="tr5 td45"><SPAN class="p3 ft3">modande parten om detta och ange</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr6 td80"><SPAN class="p3 ft3">its refusal.</SPAN> </TD>
<TD class="tr6 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td77"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td108"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=9 class="tr6 td45"><SPAN class="p3 ft3">skälen för att den inte kunnat</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td56"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td77"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td108"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=9 class="tr5 td45"><SPAN class="p3 ft3">inhämta och tillhandahålla upp-</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td56"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td77"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td108"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=3 class="tr5 td38"><SPAN class="p3 ft3">lysningarna,</SPAN> </TD>
<TD class="tr5 td117"><SPAN class="p39 ft3">vilka</SPAN> </TD>
<TD colspan=3 class="tr5 td56"><SPAN class="p37 ft3">hinder</SPAN> </TD>
<TD colspan=2 class="tr5 td79"><SPAN class="p16 ft3">som</SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td56"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td77"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td108"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=9 class="tr6 td45"><SPAN class="p3 ft3">föreligger eller skälen för dess</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td56"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td77"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td108"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr7 td20"><SPAN class="p3 ft3">vägran.</SPAN> </TD>
<TD class="tr7 td33"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td117"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td128"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td13"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td13"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr12 td80"><SPAN class="p3 ft16">Article 6</SPAN> </TD>
<TD class="tr12 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td77"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td108"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr12 td20"><SPAN class="p3 ft16">Artikel 6</SPAN> </TD>
<TD class="tr12 td33"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td117"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td128"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td13"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td13"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr11 td123"><SPAN class="p3 ft4">Tax examinations abroad</SPAN> </TD>
<TD class="tr11 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr11 td20"><SPAN class="p3 ft4">Utomlands</SPAN> </TD>
<TD class="tr11 td33"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr11 td47"><SPAN class="p53 ft4">utförda</SPAN> </TD>
<TD class="tr11 td128"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=3 class="tr11 td65"><SPAN class="p16 ft4">skatte-</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td56"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td77"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td108"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=3 class="tr4 td38"><SPAN class="p3 ft4">utredningar</SPAN> </TD>
<TD class="tr4 td117"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td128"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td13"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td13"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=6 class="tr14 td147"><SPAN class="p38 ft3">1. A Contracting Party may</SPAN> </TD>
<TD colspan=9 class="tr14 td45"><SPAN class="p16 ft3">1. En avtalsslutande part får</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr6 td90"><SPAN class="p3 ft3">allow representatives</SPAN> </TD>
<TD class="tr6 td7"><SPAN class="p41 ft3">of</SPAN> </TD>
<TD class="tr6 td7"><SPAN class="p38 ft3">the</SPAN> </TD>
<TD colspan=9 class="tr6 td45"><SPAN class="p3 ft3">tillåta att företrädare för den</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td18"><SPAN class="p3 ft3">competent authority of the other</SPAN> </TD>
<TD colspan=9 class="tr5 td45"><SPAN class="p3 ft3">behöriga myndigheten i den andra</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td18"><SPAN class="p3 ft3">Contracting Party to enter the</SPAN> </TD>
<TD colspan=3 class="tr5 td38"><SPAN class="p3 ft3">avtalsslutande</SPAN> </TD>
<TD colspan=2 class="tr5 td47"><SPAN class="p53 ft3">parten</SPAN> </TD>
<TD colspan=3 class="tr5 td140"><SPAN class="p39 ft3">närvarar</SPAN> </TD>
<TD class="tr5 td13"><SPAN class="p16 ft3">i</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td18"><SPAN class="p3 ft3">territory of the <NOBR>first-mentioned</NOBR></SPAN> </TD>
<TD colspan=9 class="tr6 td45"><SPAN class="p3 ft3">den förstnämnda parten för att</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td18"><SPAN class="p3 ft3">Party to interview individuals and</SPAN> </TD>
<TD colspan=9 class="tr5 td45"><SPAN class="p3 ft3">höra fysiska personer och granska</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td18"><SPAN class="p3 ft3">examine records with the written</SPAN> </TD>
<TD colspan=9 class="tr5 td45"><SPAN class="p3 ft3">handlingar efter skriftligt med-</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td18"><SPAN class="p3 ft3">consent of the persons concerned.</SPAN> </TD>
<TD colspan=9 class="tr6 td45"><SPAN class="p3 ft3">givande av de berörda personerna.</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td18"><SPAN class="p3 ft3">The competent authority of the</SPAN> </TD>
<TD colspan=9 class="tr5 td45"><SPAN class="p3 ft3">Den behöriga myndigheten i den</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td18"><SPAN class="p3 ft3"><NOBR>second-mentioned</NOBR> Party shall</SPAN> </TD>
<TD colspan=2 class="tr5 td20"><SPAN class="p3 ft17">sistnämnda</SPAN> </TD>
<TD colspan=2 class="tr5 td36"><SPAN class="p83 ft17">parten</SPAN> </TD>
<TD colspan=2 class="tr5 td21"><SPAN class="p57 ft3">ska</SPAN> </TD>
<TD colspan=3 class="tr5 td65"><SPAN class="p16 ft3">meddela</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td18"><SPAN class="p3 ft3">notify the competent authority of</SPAN> </TD>
<TD colspan=9 class="tr6 td45"><SPAN class="p3 ft3">den behöriga myndigheten i den</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td18"><SPAN class="p3 ft3">the <NOBR>first-mentioned</NOBR> Party of the</SPAN> </TD>
<TD colspan=9 class="tr5 td45"><SPAN class="p3 ft3">förstnämnda parten om tid och</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td18"><SPAN class="p3 ft3">time and place of the meeting with</SPAN> </TD>
<TD colspan=9 class="tr5 td45"><SPAN class="p3 ft3">plats för mötet med dessa</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr6 td123"><SPAN class="p3 ft3">the individuals concerned.</SPAN> </TD>
<TD class="tr6 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr6 td20"><SPAN class="p3 ft3">personer.</SPAN> </TD>
<TD class="tr6 td33"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td117"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td128"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td13"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td13"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=6 class="tr5 td147"><SPAN class="p38 ft3">2. At the request of the</SPAN> </TD>
<TD colspan=9 class="tr5 td45"><SPAN class="p16 ft3">2. På begäran av den behöriga</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td80"><SPAN class="p3 ft3">competent</SPAN> </TD>
<TD class="tr5 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr5 td98"><SPAN class="p1 ft3">authority</SPAN> </TD>
<TD class="tr5 td7"><SPAN class="p45 ft3">of</SPAN> </TD>
<TD class="tr5 td7"><SPAN class="p38 ft3">one</SPAN> </TD>
<TD colspan=3 class="tr5 td38"><SPAN class="p3 ft3">myndigheten</SPAN> </TD>
<TD class="tr5 td117"><SPAN class="p3 ft3">i en</SPAN> </TD>
<TD colspan=5 class="tr5 td40"><SPAN class="p16 ft17">avtalsslutande</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr6 td35"><SPAN class="p3 ft3">Contracting</SPAN> </TD>
<TD class="tr6 td77"><SPAN class="p3 ft3">Party,</SPAN> </TD>
<TD class="tr6 td108"><SPAN class="p37 ft3">the</SPAN> </TD>
<TD colspan=2 class="tr6 td58"><SPAN class="p38 ft3">competent</SPAN> </TD>
<TD colspan=9 class="tr6 td45"><SPAN class="p3 ft3">part får den behöriga myndigheten</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td18"><SPAN class="p3 ft3">authority of the other Contracting</SPAN> </TD>
<TD colspan=9 class="tr5 td45"><SPAN class="p3 ft3">i den andra avtalsslutande parten</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td18"><SPAN class="p3 ft3">Party may allow representatives of</SPAN> </TD>
<TD colspan=9 class="tr5 td45"><SPAN class="p3 ft3">tillåta att företrädare för den</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td18"><SPAN class="p3 ft3">the competent authority of the</SPAN> </TD>
<TD colspan=9 class="tr6 td45"><SPAN class="p3 ft3">behöriga myndigheten i den först-</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td18"><SPAN class="p3 ft3"><NOBR>first-mentioned</NOBR> Party to be present</SPAN> </TD>
<TD colspan=9 class="tr5 td45"><SPAN class="p3 ft3">nämnda parten är närvarande vid</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td18"><SPAN class="p3 ft3">at the appropriate part of a tax</SPAN> </TD>
<TD colspan=5 class="tr5 td39"><SPAN class="p3 ft3">skatteutredning i den</SPAN> </TD>
<TD colspan=4 class="tr5 td20"><SPAN class="p16 ft17">sistnämnda</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td18"><SPAN class="p3 ft3">examination in the second-</SPAN> </TD>
<TD colspan=9 class="tr6 td45"><SPAN class="p3 ft3">parten till den del detta anses</SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr5 td75"><SPAN class="p3 ft3">mentioned Party.</SPAN> </TD>
<TD class="tr5 td108"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr5 td20"><SPAN class="p3 ft3">lämpligt.</SPAN> </TD>
<TD class="tr5 td33"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td117"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td128"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td13"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td13"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=6 class="tr5 td147"><SPAN class="p35 ft3">3. If the request referred to in</SPAN> </TD>
<TD colspan=9 class="tr5 td45"><SPAN class="p16 ft3">3. Bifalls en begäran enligt</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr6 td123"><SPAN class="p3 ft3">paragraph 2 is acceded to,</SPAN> </TD>
<TD class="tr6 td7"><SPAN class="p38 ft3">the</SPAN> </TD>
<TD colspan=9 class="tr6 td45"><SPAN class="p3 ft3">punkt 2 ska den behöriga myndig-</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td80"><SPAN class="p3 ft3">competent</SPAN> </TD>
<TD class="tr5 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr5 td98"><SPAN class="p40 ft3">authority</SPAN> </TD>
<TD class="tr5 td7"><SPAN class="p42 ft3">of</SPAN> </TD>
<TD class="tr5 td7"><SPAN class="p38 ft3">the</SPAN> </TD>
<TD colspan=9 class="tr5 td45"><SPAN class="p3 ft17">heten i den avtalsslutande part som</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr5 td35"><SPAN class="p3 ft3">Contracting</SPAN> </TD>
<TD class="tr5 td77"><SPAN class="p3 ft3">Party</SPAN> </TD>
<TD colspan=2 class="tr5 td145"><SPAN class="p57 ft3">conducting</SPAN> </TD>
<TD class="tr5 td7"><SPAN class="p38 ft3">the</SPAN> </TD>
<TD class="tr5 td117"><SPAN class="p3 ft3">utför</SPAN> </TD>
<TD colspan=5 class="tr5 td102"><SPAN class="p50 ft3">utredningen snarast</SPAN> </TD>
<TD colspan=3 class="tr5 td65"><SPAN class="p16 ft3">möjligt</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td18"><SPAN class="p3 ft3">examination shall, as soon as</SPAN> </TD>
<TD colspan=9 class="tr6 td45"><SPAN class="p3 ft3">underrätta den behöriga myndig-</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td80"><SPAN class="p3 ft3">possible,</SPAN> </TD>
<TD colspan=2 class="tr5 td66"><SPAN class="p3 ft3">notify</SPAN> </TD>
<TD class="tr5 td108"><SPAN class="p39 ft3">the</SPAN> </TD>
<TD colspan=2 class="tr5 td58"><SPAN class="p38 ft3">competent</SPAN> </TD>
<TD colspan=9 class="tr5 td45"><SPAN class="p3 ft3">heten i den andra parten om tid</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr4 td18"><SPAN class="p3 ft3">authority of the other Party about</SPAN> </TD>
<TD colspan=9 class="tr4 td45"><SPAN class="p3 ft3">och plats för utredningen, om den</SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="id_2">
<P class="p15 ft3">Prop. 2009/10:110</P>
<P class="p80 ft3">12</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_13">
<DIV id="id_1">
<DIV id="id_1_1">
<P class="p84 ft3">the time and place of the examination, the authority or official designated to carry out the examination and the procedures and conditions required by the <NOBR>first-mentioned</NOBR> Party for the conduct of the examination. All decisions with respect to the conduct of the tax examination shall be made by the Party conducting the examination.</P>
</DIV>
<DIV id="id_1_2">
<P class="p15 ft5">myndighet eller person som Prop. 2009/10:110 bemyndigats att utföra utredningen</P>
<P class="p85 ft3">samt om de förfaranden och villkor som den förstnämnda parten fastställt för utförandet av utredningen. Alla beslut beträffande utförandet av utredningen ska fattas av den part som utför utredningen.</P>
</DIV>
</DIV>
<DIV id="id_2">
<TABLE cellpadding=0 cellspacing=0 class="t6">
<TR>
<TD colspan=2 class="tr2 td25"><SPAN class="p3 ft16">Article 7</SPAN> </TD>
<TD class="tr2 td148"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr2 td15"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr2 td33"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr2 td143"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=4 class="tr2 td9"><SPAN class="p3 ft16">Artikel 7</SPAN> </TD>
<TD class="tr2 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr2 td77"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr2 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr2 td138"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr2 td59"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr2 td129"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr11 td18"><SPAN class="p3 ft4">Possibility of declining a request</SPAN> </TD>
<TD colspan=9 class="tr11 td149"><SPAN class="p3 ft4">Möjlighet att avslå en begäran</SPAN> </TD>
<TD class="tr11 td129"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr12 td18"><SPAN class="p38 ft3">1. The requested Party shall not</SPAN> </TD>
<TD colspan=9 class="tr12 td149"><SPAN class="p86 ft3">1. Den anmodade parten har inte</SPAN> </TD>
<TD class="tr12 td129"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td18"><SPAN class="p3 ft3">be required to obtain or provide</SPAN> </TD>
<TD colspan=9 class="tr5 td149"><SPAN class="p3 ft3">skyldighet att inhämta eller lämna</SPAN> </TD>
<TD class="tr5 td129"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr6 td25"><SPAN class="p3 ft3">information</SPAN> </TD>
<TD class="tr6 td148"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td15"><SPAN class="p53 ft3">that</SPAN> </TD>
<TD colspan=2 class="tr6 td150"><SPAN class="p38 ft3">the applicant</SPAN> </TD>
<TD colspan=9 class="tr6 td149"><SPAN class="p3 ft3">upplysningar som den anmodande</SPAN> </TD>
<TD class="tr6 td129"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td18"><SPAN class="p3 ft3">Party would not be able to obtain</SPAN> </TD>
<TD colspan=9 class="tr5 td149"><SPAN class="p3 ft3">parten inte skulle kunna inhämta</SPAN> </TD>
<TD class="tr5 td129"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td18"><SPAN class="p3 ft3">under its own laws for purposes of</SPAN> </TD>
<TD colspan=2 class="tr5 td28"><SPAN class="p3 ft3">enligt</SPAN> </TD>
<TD class="tr5 td33"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td57"><SPAN class="p3 ft17">dess</SPAN> </TD>
<TD class="tr5 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=3 class="tr5 td91"><SPAN class="p69 ft3">lagstiftning</SPAN> </TD>
<TD class="tr5 td59"><SPAN class="p86 ft3">för</SPAN> </TD>
<TD class="tr5 td129"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr6 td18"><SPAN class="p3 ft3">the administration or enforcement</SPAN> </TD>
<TD colspan=5 class="tr6 td151"><SPAN class="p3 ft3">administration</SPAN> </TD>
<TD class="tr6 td77"><SPAN class="p57 ft3">eller</SPAN> </TD>
<TD colspan=3 class="tr6 td152"><SPAN class="p86 ft3">verkställighet</SPAN> </TD>
<TD class="tr6 td129"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td18"><SPAN class="p3 ft3">of its own tax laws. The competent</SPAN> </TD>
<TD class="tr5 td113"><SPAN class="p3 ft3">av</SPAN> </TD>
<TD colspan=2 class="tr5 td85"><SPAN class="p3 ft3">dess</SPAN> </TD>
<TD colspan=2 class="tr5 td28"><SPAN class="p16 ft3">egen</SPAN> </TD>
<TD colspan=4 class="tr5 td67"><SPAN class="p86 ft3">skattelagstiftning.</SPAN> </TD>
<TD class="tr5 td129"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td18"><SPAN class="p3 ft3">authority of the requested Party</SPAN> </TD>
<TD colspan=9 class="tr5 td149"><SPAN class="p3 ft3">Den behöriga myndigheten i den</SPAN> </TD>
<TD class="tr5 td129"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr6 td18"><SPAN class="p3 ft3">may decline to assist where the</SPAN> </TD>
<TD colspan=9 class="tr6 td149"><SPAN class="p3 ft3">anmodade parten får avslå en be-</SPAN> </TD>
<TD class="tr6 td129"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td18"><SPAN class="p3 ft3">request is not made in conformity</SPAN> </TD>
<TD colspan=9 class="tr5 td149"><SPAN class="p3 ft3">gäran när begäran inte har gjorts i</SPAN> </TD>
<TD class="tr5 td129"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td153"><SPAN class="p3 ft3">with this Agreement.</SPAN> </TD>
<TD class="tr5 td143"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=9 class="tr5 td149"><SPAN class="p3 ft3">överensstämmelse med detta avtal.</SPAN> </TD>
<TD class="tr5 td129"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr6 td18"><SPAN class="p35 ft3">2. The provisions of this</SPAN> </TD>
<TD colspan=9 class="tr6 td149"><SPAN class="p86 ft3">2. Bestämmelserna i detta avtal</SPAN> </TD>
<TD class="tr6 td129"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td18"><SPAN class="p3 ft3">Agreement shall not impose on a</SPAN> </TD>
<TD colspan=9 class="tr5 td149"><SPAN class="p3 ft3">ska inte medföra skyldighet för en</SPAN> </TD>
<TD class="tr5 td129"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td18"><SPAN class="p3 ft3">Contracting Party the obligation to</SPAN> </TD>
<TD colspan=5 class="tr5 td151"><SPAN class="p3 ft3">avtalsslutande</SPAN> </TD>
<TD class="tr5 td77"><SPAN class="p42 ft3">part</SPAN> </TD>
<TD class="tr5 td79"><SPAN class="p41 ft3">att</SPAN> </TD>
<TD class="tr5 td138"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td59"><SPAN class="p87 ft3">lämna</SPAN> </TD>
<TD class="tr5 td129"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td101"><SPAN class="p3 ft3">supply</SPAN> </TD>
<TD colspan=5 class="tr6 td154"><SPAN class="p38 ft3">information which would</SPAN> </TD>
<TD colspan=4 class="tr6 td9"><SPAN class="p3 ft3">upplysningar</SPAN> </TD>
<TD class="tr6 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td77"><SPAN class="p57 ft3">som</SPAN> </TD>
<TD colspan=2 class="tr6 td94"><SPAN class="p63 ft3">skulle</SPAN> </TD>
<TD class="tr6 td59"><SPAN class="p86 ft3">röja</SPAN> </TD>
<TD class="tr6 td129"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td18"><SPAN class="p3 ft3">disclose any trade, business, indus-</SPAN> </TD>
<TD colspan=9 class="tr5 td149"><SPAN class="p3 ft3"><NOBR>handels-,</NOBR> <NOBR>affärs-,</NOBR> industri- eller</SPAN> </TD>
<TD class="tr5 td129"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr5 td75"><SPAN class="p3 ft3">trial, commercial</SPAN> </TD>
<TD class="tr5 td33"><SPAN class="p71 ft3">or</SPAN> </TD>
<TD class="tr5 td143"><SPAN class="p38 ft3">professional</SPAN> </TD>
<TD colspan=5 class="tr5 td151"><SPAN class="p3 ft3">yrkeshemlighet</SPAN> </TD>
<TD class="tr5 td77"><SPAN class="p53 ft3">eller</SPAN> </TD>
<TD colspan=3 class="tr5 td152"><SPAN class="p86 ft3">kommersiell</SPAN> </TD>
<TD class="tr5 td129"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td101"><SPAN class="p3 ft3">secret</SPAN> </TD>
<TD colspan=2 class="tr6 td85"><SPAN class="p19 ft3">or</SPAN> </TD>
<TD colspan=2 class="tr6 td97"><SPAN class="p59 ft3">trade</SPAN> </TD>
<TD class="tr6 td143"><SPAN class="p35 ft3">process.</SPAN> </TD>
<TD colspan=9 class="tr6 td149"><SPAN class="p3 ft3">hemlighet eller i näringsverksam-</SPAN> </TD>
<TD class="tr6 td129"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr5 td75"><SPAN class="p3 ft3">Notwithstanding</SPAN> </TD>
<TD class="tr5 td33"><SPAN class="p59 ft17">the</SPAN> </TD>
<TD class="tr5 td143"><SPAN class="p35 ft3">foregoing,</SPAN> </TD>
<TD class="tr5 td113"><SPAN class="p3 ft3">het</SPAN> </TD>
<TD colspan=3 class="tr5 td50"><SPAN class="p37 ft3">nyttjat</SPAN> </TD>
<TD colspan=4 class="tr5 td105"><SPAN class="p39 ft3">förfaringssätt.</SPAN> </TD>
<TD class="tr5 td59"><SPAN class="p87 ft3">Utan</SPAN> </TD>
<TD class="tr5 td129"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td18"><SPAN class="p3 ft3">information of the type referred to</SPAN> </TD>
<TD colspan=9 class="tr5 td149"><SPAN class="p3 ft3">hinder av detta, ska upplysningar</SPAN> </TD>
<TD class="tr5 td129"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr6 td18"><SPAN class="p3 ft3">in Article 5, paragraph 4 shall not</SPAN> </TD>
<TD colspan=9 class="tr6 td149"><SPAN class="p3 ft3">som avses i artikel 5 punkt 4 inte</SPAN> </TD>
<TD class="tr6 td129"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td18"><SPAN class="p3 ft3">be treated as such a secret or trade</SPAN> </TD>
<TD colspan=2 class="tr5 td28"><SPAN class="p3 ft3">anses</SPAN> </TD>
<TD colspan=2 class="tr5 td30"><SPAN class="p88 ft3">som</SPAN> </TD>
<TD colspan=2 class="tr5 td101"><SPAN class="p39 ft3">sådana</SPAN> </TD>
<TD colspan=3 class="tr5 td152"><SPAN class="p86 ft3">hemligheter</SPAN> </TD>
<TD class="tr5 td129"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td18"><SPAN class="p3 ft3">process merely because it meets</SPAN> </TD>
<TD colspan=2 class="tr5 td28"><SPAN class="p3 ft3">eller</SPAN> </TD>
<TD colspan=2 class="tr5 td30"><SPAN class="p3 ft3">sådant</SPAN> </TD>
<TD colspan=4 class="tr5 td105"><SPAN class="p3 ft3">förfaringssätt</SPAN> </TD>
<TD class="tr5 td59"><SPAN class="p86 ft17">endast</SPAN> </TD>
<TD class="tr5 td129"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr6 td18"><SPAN class="p3 ft3">the criteria in that paragraph.</SPAN> </TD>
<TD colspan=9 class="tr6 td149"><SPAN class="p3 ft3">på grund av att de uppfyller</SPAN> </TD>
<TD class="tr6 td129"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=6 rowspan=2 class="tr12 td18"><SPAN class="p35 ft3">3. The provisions of this</SPAN> </TD>
<TD colspan=7 class="tr5 td155"><SPAN class="p3 ft3">villkoren i nämnda punkt.</SPAN> </TD>
<TD class="tr5 td138"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td59"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td129"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td149"><SPAN class="p86 ft3">3. Bestämmelserna i detta avtal</SPAN> </TD>
<TD class="tr5 td129"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr6 td18"><SPAN class="p3 ft3">Agreement shall not impose on a</SPAN> </TD>
<TD colspan=9 class="tr6 td149"><SPAN class="p3 ft3">ska inte medföra skyldighet för en</SPAN> </TD>
<TD class="tr6 td129"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td18"><SPAN class="p3 ft3">Contracting Party the obligation to</SPAN> </TD>
<TD colspan=5 class="tr5 td151"><SPAN class="p3 ft3">avtalsslutande</SPAN> </TD>
<TD class="tr5 td77"><SPAN class="p46 ft3">part</SPAN> </TD>
<TD class="tr5 td79"><SPAN class="p46 ft3">att</SPAN> </TD>
<TD colspan=2 class="tr5 td86"><SPAN class="p86 ft3">inhämta</SPAN> </TD>
<TD class="tr5 td129"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td101"><SPAN class="p3 ft3">obtain</SPAN> </TD>
<TD class="tr5 td49"><SPAN class="p40 ft3">or</SPAN> </TD>
<TD class="tr5 td148"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr5 td97"><SPAN class="p72 ft3">provide</SPAN> </TD>
<TD class="tr5 td143"><SPAN class="p38 ft3">information,</SPAN> </TD>
<TD colspan=2 class="tr5 td28"><SPAN class="p3 ft3">eller</SPAN> </TD>
<TD colspan=2 class="tr5 td30"><SPAN class="p89 ft3">lämna</SPAN> </TD>
<TD class="tr5 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=3 class="tr5 td91"><SPAN class="p63 ft17">upplysningar</SPAN> </TD>
<TD class="tr5 td59"><SPAN class="p86 ft3">som</SPAN> </TD>
<TD class="tr5 td129"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td101"><SPAN class="p3 ft3">which</SPAN> </TD>
<TD colspan=4 class="tr6 td156"><SPAN class="p76 ft3">would reveal</SPAN> </TD>
<TD class="tr6 td143"><SPAN class="p38 ft3">confidential</SPAN> </TD>
<TD colspan=9 class="tr6 td149"><SPAN class="p3 ft3">skulle röja hemlig kommunikation</SPAN> </TD>
<TD class="tr6 td129"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td18"><SPAN class="p3 ft3">communications between a client</SPAN> </TD>
<TD colspan=9 class="tr5 td149"><SPAN class="p3 ft3">mellan en klient och dennes</SPAN> </TD>
<TD class="tr5 td129"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td18"><SPAN class="p3 ft3">and an attorney, solicitor or other</SPAN> </TD>
<TD colspan=3 class="tr5 td47"><SPAN class="p3 ft3">advokat</SPAN> </TD>
<TD colspan=2 class="tr5 td28"><SPAN class="p16 ft3">eller</SPAN> </TD>
<TD colspan=2 class="tr5 td89"><SPAN class="p55 ft3">annat</SPAN> </TD>
<TD colspan=2 class="tr5 td86"><SPAN class="p86 ft3">juridiskt</SPAN> </TD>
<TD class="tr5 td129"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr6 td25"><SPAN class="p3 ft3">admitted</SPAN> </TD>
<TD colspan=2 class="tr6 td7"><SPAN class="p75 ft3">legal</SPAN> </TD>
<TD colspan=2 class="tr6 td150"><SPAN class="p35 ft3">representative</SPAN> </TD>
<TD colspan=9 class="tr6 td149"><SPAN class="p3 ft3">ombud, när sådan kommunikation:</SPAN> </TD>
<TD class="tr6 td129"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td18"><SPAN class="p3 ft3">where such communications are:</SPAN> </TD>
<TD class="tr5 td113"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td95"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td33"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td57"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td76"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td77"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td138"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td59"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td129"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr7 td18"><SPAN class="p35 ft3">(a) produced for the purposes of</SPAN> </TD>
<TD colspan=9 class="tr7 td149"><SPAN class="p86 ft3">a) förevarit i syfte att söka eller</SPAN> </TD>
<TD class="tr7 td129"><SPAN class="p16 ft3">13</SPAN> </TD>
</TR>
</TABLE>
</DIV>
</DIV>
<DIV id="page_14">
<DIV>
<DIV id="id_1">
<DIV id="id_1_1">
<DIV id="id_1_1_1">
<P class="p84 ft5">seeking or providing legal advice, or</P>
<P class="p90 ft3">(b) produced for the purposes of use in existing or contemplated legal proceedings.</P>
<P class="p90 ft3"><SPAN class="ft3">4.</SPAN><SPAN class="ft19">The requested Party may decline a request for information if the disclosure of the information would be contrary to public policy (ordre public).</SPAN></P>
<P class="p91 ft3"><SPAN class="ft3">5.</SPAN><SPAN class="ft20">A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed.</SPAN></P>
<P class="p91 ft3"><SPAN class="ft3">6.</SPAN><SPAN class="ft19">The requested Party may decline a request for information if the information is requested by the applicant Party to administer or enforce a provision of the tax law of the applicant Party, or any requirement connected therewith, which discriminates against a national of the requested Party as compared with a national of the applicant Party in the same circumstances.</SPAN></P>
</DIV>
<DIV id="id_1_1_2">
<P class="p15 ft3">lämna juridisk rådgivning, eller</P>
<P class="p92 ft5">b) förevarit i syfte att användas under pågående eller förestående rättsliga förfaranden.</P>
<P class="p93 ft3"><SPAN class="ft3">4.</SPAN><SPAN class="ft19">Den anmodade parten får avslå en begäran om upplysningar om lämnandet av upplysningarna skulle strida mot allmänna hänsyn (ordre public).</SPAN></P>
<P class="p93 ft3"><SPAN class="ft3">5.</SPAN><SPAN class="ft21">En begäran om upplysningar ska inte avslås på grund av att den skattefordran som föranleder begäran har bestridits.</SPAN></P>
<P class="p94 ft3"><SPAN class="ft3">6.</SPAN><SPAN class="ft19">Den anmodade parten får avslå en begäran om upplysningar om den anmodande parten har begärt upplysningarna för administration eller verkställighet av en bestämmelse i den anmodande partens skattelagstiftning, eller därmed sammanhängande krav, som under samma förhållanden diskriminerar en medborgare i den anmodade parten i förhållande till en medborgare i den anmodande parten.</SPAN></P>
</DIV>
</DIV>
<DIV id="id_1_2">
<TABLE cellpadding=0 cellspacing=0 class="t7">
<TR>
<TD class="tr2 td18"><SPAN class="p3 ft16">Article 8</SPAN> </TD>
<TD class="tr2 td50"><SPAN class="p3 ft16">Artikel 8</SPAN> </TD>
</TR>
<TR>
<TD class="tr11 td18"><SPAN class="p3 ft4">Confidentiality</SPAN> </TD>
<TD class="tr11 td50"><SPAN class="p3 ft4">Sekretess</SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="id_1_3">
<DIV id="id_1_3_1">
<P class="p90 ft3">Any information received by a Contracting Party under this Agreement shall be treated as confidential in the same manner as information obtained under the domestic laws of that Party and may be disclosed only to persons or authorities (including courts and administrative bodies) in the jurisdiction of the Contracting Party concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by this Agreement. Such persons or authorities shall use such information only for such purposes. They may disclose the</P>
</DIV>
<DIV id="id_1_3_2">
<P class="p90 ft3">Alla upplysningar som tas emot av en avtalsslutande part med stöd av detta avtal ska hållas hemliga på samma sätt som upplysningar som inhämtats med stöd av den interna lagstiftningen i denna part och får yppas endast för personer eller myndigheter (däri inbegripet domstolar och förvaltningsorgan) inom den avtalsslutande partens jurisdiktion som har befattning med taxering eller uppbörd av, exekutiva åtgärder eller åtal, eller handläggning av överklagande, avseende de skatter som omfattas av detta avtal. Sådana personer eller myndigheter ska använda dessa upplysningar endast för sådana ändamål. De får yppa</P>
</DIV>
</DIV>
</DIV>
<DIV id="id_2">
<P class="p15 ft3">Prop. 2009/10:110</P>
<P class="p80 ft3">14</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_15">
<DIV id="id_1">
<DIV id="id_1_1">
<P class="p84 ft3">information in public court proceedings or in judicial decisions. The information may not be disclosed to any other person or entity or authority or any other jurisdiction without the express written consent of the competent authority of the requested Party.</P>
</DIV>
<DIV id="id_1_2">
<P class="p15 ft5">upplysningarna vid offentliga Prop. 2009/10:110 domstolsförhandlingar eller i dom-</P>
<P class="p85 ft3">stolsavgöranden. Upplysningarna får inte yppas för annan person, institution eller myndighet eller för annan jurisdiktion utan uttryckligt skriftligt medgivande av den behöriga myndigheten i den anmodade parten.</P>
</DIV>
</DIV>
<DIV id="id_2">
<TABLE cellpadding=0 cellspacing=0 class="t8">
<TR>
<TD class="tr15 td18"><SPAN class="p3 ft16">Article 9</SPAN> </TD>
<TD class="tr15 td32"><SPAN class="p3 ft16">Artikel 9</SPAN> </TD>
</TR>
<TR>
<TD class="tr11 td18"><SPAN class="p3 ft4">Costs</SPAN> </TD>
<TD class="tr11 td32"><SPAN class="p3 ft18">Kostnader</SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="id_3">
<DIV id="id_3_1">
<P class="p90 ft5">Incidence of costs incurred in providing assistance shall be agreed by the Contracting Parties.</P>
</DIV>
<DIV id="id_3_2">
<P class="p90 ft5">De avtalsslutande parterna ska komma överens om fördelningen av uppkomna kostnader för handräckning.</P>
</DIV>
</DIV>
<DIV id="id_4">
<TABLE cellpadding=0 cellspacing=0 class="t9">
<TR>
<TD class="tr15 td18"><SPAN class="p3 ft16">Article 10</SPAN> </TD>
<TD class="tr15 td142"><SPAN class="p3 ft16">Artikel 10</SPAN> </TD>
</TR>
<TR>
<TD class="tr11 td18"><SPAN class="p3 ft4">Implementation legislation</SPAN> </TD>
<TD class="tr11 td142"><SPAN class="p3 ft18">Lagstiftning om implementering</SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="id_5">
<DIV id="id_5_1">
<P class="p95 ft5">The Contracting Parties shall enact any legislation necessary to comply with, and give effect to, the terms of the Agreement.</P>
<P class="p96 ft16">Article 11</P>
<P class="p97 ft4">Mutual agreement procedure</P>
<P class="p98 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft22">Where difficulties or doubts arise between the Contracting Parties regarding the implementation or interpretation of the Agreement, the competent authorities shall endeavour to resolve the matter by mutual agreement.</SPAN></P>
<P class="p99 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft21">In addition to the agreements referred to in paragraph 1, the competent authorities of the Contracting Parties may mutually agree on the procedures to be used under Articles 5 and 6.</SPAN></P>
<P class="p99 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft23">The competent authorities of the Contracting Parties may communicate with each other directly for purposes of reaching agreement under this Article.</SPAN></P>
</DIV>
<DIV id="id_5_2">
<P class="p100 ft5">De avtalsslutande parterna ska anta sådan lagstiftning som är nödvändig för att uppfylla och ge verkan åt villkoren i avtalet.</P>
<P class="p96 ft16">Artikel 11</P>
<P class="p101 ft14">Förfarandet vid ömsesidig överenskommelse</P>
<P class="p102 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft24">När svårigheter eller tvivelsmål uppkommer mellan de avtalsslutande parterna i fråga om tillämpning eller tolkning av avtalet ska de behöriga myndigheterna söka avgöra saken genom ömsesidig överenskommelse.</SPAN></P>
<P class="p103 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft25">De avtalsslutande parternas behöriga myndigheter får, utöver vad som framgår av punkt 1, ömsesidigt komma överens om förfarandena för tillämpning av artiklarna 5 och 6.</SPAN></P>
<P class="p104 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft25">De avtalsslutande parternas behöriga myndigheter får träda i direkt förbindelse med varandra i syfte att träffa överenskommelse</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t10">
<TR>
<TD class="tr3 td157"><SPAN class="p3 ft3">med stöd av denna artikel.</SPAN> </TD>
<TD class="tr3 td48"><SPAN class="p16 ft3">15</SPAN> </TD>
</TR>
</TABLE>
</DIV>
</DIV>
</DIV>
<DIV id="page_16">
<DIV>
<DIV id="id_1">
<DIV id="id_1_1">
<TABLE cellpadding=0 cellspacing=0 class="t11">
<TR>
<TD class="tr15 td18"><SPAN class="p3 ft16">Article 12</SPAN> </TD>
<TD class="tr15 td38"><SPAN class="p3 ft16">Artikel 12</SPAN> </TD>
</TR>
<TR>
<TD class="tr11 td18"><SPAN class="p3 ft4">Entry into force</SPAN> </TD>
<TD class="tr11 td38"><SPAN class="p3 ft18">Ikraftträdande</SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="id_1_2">
<DIV id="id_1_2_1">
<P class="p90 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft26">Each of the Contracting 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="p105 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft25">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="p106 ft5"><SPAN class="ft3">(a)</SPAN><SPAN class="ft27">for criminal tax matters, from the date of entry into force;</SPAN></P>
<P class="p107 ft3"><SPAN class="ft3">(b)</SPAN><SPAN class="ft28">for all other matters covered in Article 1, for taxable periods beginning on or after the first day of January of the year next following the date on which the Agreement enters into force, or where there is no taxable period, for all charges to tax arising on or after the first day of January of the year next following the date on which the Agreement enters into force.</SPAN></P>
</DIV>
<DIV id="id_1_2_2">
<P class="p107 ft5"><SPAN class="ft3">1.</SPAN><SPAN class="ft13">De avtalsslutande parterna ska skriftligen underrätta varandra när de åtgärder vidtagits av respektive avtalsslutande part som krävs för att detta avtal ska träda i kraft.</SPAN></P>
<P class="p108 ft5"><SPAN class="ft3">2.</SPAN><SPAN class="ft7">Avtalet träder i kraft den trettionde dagen efter det att den sista av dessa underrättelser har tagits emot och tillämpas</SPAN></P>
<P class="p109 ft5"><SPAN class="ft3">a)</SPAN><SPAN class="ft13">i skattebrottsärenden, från och med dagen för ikraftträdandet,</SPAN></P>
<P class="p110 ft3"><SPAN class="ft3">b)</SPAN><SPAN class="ft20">i alla andra ärenden som omfattas av artikel 1, för</SPAN></P>
<P class="p111 ft3">beskattningsår som börjar den 1 januari det år som närmast följer efter dagen för ikraftträdandet av avtalet eller senare, eller då något beskattningsår inte föreligger, för skatteanspråk som uppkommer den 1 januari det år som närmast följer efter dagen för ikraftträdandet av avtalet eller senare.</P>
</DIV>
</DIV>
<DIV id="id_1_3">
<TABLE cellpadding=0 cellspacing=0 class="t12">
<TR>
<TD class="tr2 td18"><SPAN class="p3 ft16">Article 13</SPAN> </TD>
<TD class="tr2 td51"><SPAN class="p3 ft16">Artikel 13</SPAN> </TD>
</TR>
<TR>
<TD class="tr11 td18"><SPAN class="p3 ft4">Termination</SPAN> </TD>
<TD class="tr11 td51"><SPAN class="p3 ft18">Upphörande</SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="id_1_4">
<DIV id="id_1_4_1">
<P class="p112 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft21">This Agreement shall remain in force until terminated by a Contracting Party. Either Contracting Party may terminate the Agreement, through diplomatic channels, by giving written notice of termination to the other Contracting Party. In such case, the Agreement shall cease to have effect on the first day of the month following the end of the period of six months after the date of receipt of notice of termination by the other Contracting Party.</SPAN></P>
<P class="p113 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft23">In the event of termination,</SPAN></P>
</DIV>
<DIV id="id_1_4_2">
<P class="p93 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft21">Detta avtal förblir i kraft till dess att det sägs upp av en avtalsslutande part. Vardera avtalsslutande parten kan på diplomatisk väg skriftligen säga upp avtalet genom underrättelse härom till den andra avtalsslutande parten. I händelse av sådan uppsägning upphör avtalet att gälla den första dagen i den månad som följer närmast efter utgången av den sexmånadersperiod som följer efter den dag då underrättelsen om uppsägning togs emot av den andra avtalsslutande parten.</SPAN></P>
<P class="p114 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft28">I händelse av uppsägning ska</SPAN></P>
</DIV>
</DIV>
</DIV>
<DIV id="id_2">
<P class="p15 ft3">Prop. 2009/10:110</P>
<P class="p115 ft3">16</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_17">
<TABLE cellpadding=0 cellspacing=0 class="t5">
<TR>
<TD class="tr1 td46"><SPAN class="p3 ft3">both</SPAN> </TD>
<TD colspan=2 class="tr1 td74"><SPAN class="p3 ft3">Contracting Parties</SPAN> </TD>
<TD class="tr1 td30"><SPAN class="p38 ft3">shall</SPAN> </TD>
<TD colspan=2 class="tr1 td127"><SPAN class="p3 ft3">de avtalsslutande</SPAN> </TD>
<TD colspan=2 class="tr1 td20"><SPAN class="p46 ft3">parterna</SPAN> </TD>
<TD class="tr1 td60"><SPAN class="p16 ft3">vara Prop. 2009/10:110</SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr5 td18"><SPAN class="p3 ft3">remain bound by the provisions of</SPAN> </TD>
<TD colspan=5 class="tr5 td116"><SPAN class="p3 ft3">fortsatt bundna av bestämmelserna</SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr5 td18"><SPAN class="p3 ft3">Article 8 with respect to any</SPAN> </TD>
<TD colspan=5 class="tr5 td116"><SPAN class="p3 ft3">i artikel 8 i fråga om upplysningar</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr6 td158"><SPAN class="p3 ft3">information obtained</SPAN> </TD>
<TD class="tr6 td28"><SPAN class="p3 ft3">under</SPAN> </TD>
<TD class="tr6 td30"><SPAN class="p38 ft3">the</SPAN> </TD>
<TD colspan=5 class="tr6 td116"><SPAN class="p3 ft3">som erhållits med stöd av avtalet.</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td158"><SPAN class="p3 ft3">Agreement.</SPAN> </TD>
<TD class="tr7 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td56"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td13"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td140"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr11 td18"><SPAN class="p35 ft3">In witness whereof, the under-</SPAN> </TD>
<TD class="tr11 td56"><SPAN class="p41 ft3">Till</SPAN> </TD>
<TD colspan=2 class="tr11 td91"><SPAN class="p3 ft3">bekräftelse</SPAN> </TD>
<TD class="tr11 td140"><SPAN class="p46 ft3">härav</SPAN> </TD>
<TD class="tr11 td60"><SPAN class="p60 ft3">har</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td46"><SPAN class="p3 ft3">signed</SPAN> </TD>
<TD class="tr5 td104"><SPAN class="p44 ft3">being duly</SPAN> </TD>
<TD colspan=2 class="tr5 td9"><SPAN class="p35 ft3">authorised</SPAN> </TD>
<TD colspan=5 class="tr5 td116"><SPAN class="p3 ft3">undertecknade, därtill vederbör-</SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr5 td18"><SPAN class="p3 ft3">thereto, have signed the Agree-</SPAN> </TD>
<TD colspan=3 class="tr5 td61"><SPAN class="p3 ft3">ligen bemyndigade,</SPAN> </TD>
<TD colspan=2 class="tr5 td159"><SPAN class="p60 ft17">undertecknat</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td46"><SPAN class="p3 ft3">ment.</SPAN> </TD>
<TD class="tr4 td104"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr4 td127"><SPAN class="p3 ft3">detta avtal.</SPAN> </TD>
<TD class="tr4 td13"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td140"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr14 td18"><SPAN class="p38 ft3">Done at Paris, this 14<SPAN class="ft29">th </SPAN>day of</SPAN> </TD>
<TD class="tr14 td56"><SPAN class="p41 ft3">Som</SPAN> </TD>
<TD class="tr14 td31"><SPAN class="p40 ft3">skedde</SPAN> </TD>
<TD class="tr14 td13"><SPAN class="p3 ft3">i</SPAN> </TD>
<TD class="tr14 td140"><SPAN class="p37 ft3">Paris</SPAN> </TD>
<TD class="tr14 td60"><SPAN class="p58 ft3">den</SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr5 td18"><SPAN class="p3 ft3">December 2009, in duplicate in the</SPAN> </TD>
<TD colspan=5 class="tr5 td116"><SPAN class="p3 ft3">14 december 2009 i två exemplar</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td158"><SPAN class="p3 ft3">English language.</SPAN> </TD>
<TD class="tr4 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=3 class="tr4 td61"><SPAN class="p3 ft3">på engelska språket.</SPAN> </TD>
<TD class="tr4 td140"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr12 td18"><SPAN class="p3 ft3">For the Government of Sweden</SPAN> </TD>
<TD colspan=3 class="tr12 td61"><SPAN class="p3 ft3">För Sveriges regering</SPAN> </TD>
<TD class="tr12 td140"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr12 td158"><SPAN class="p3 ft4">Gunnar Lund</SPAN> </TD>
<TD class="tr12 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr12 td127"><SPAN class="p3 ft4">Gunnar Lund</SPAN> </TD>
<TD class="tr12 td13"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td140"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr13 td18"><SPAN class="p3 ft3">For the Government of Anguilla</SPAN> </TD>
<TD colspan=4 class="tr13 td115"><SPAN class="p3 ft3">För Anguillas regering</SPAN> </TD>
<TD class="tr13 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr13 td158"><SPAN class="p3 ft4">Osborne B. Flemming</SPAN> </TD>
<TD class="tr13 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td30"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=3 class="tr13 td61"><SPAN class="p3 ft4">Osborne B. Flemming</SPAN> </TD>
<TD class="tr13 td140"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr13 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
<P class="p116 ft3">17</P>
</DIV>
<DIV id="page_18">
<DIV id="dimg1">
<INGENBILD zsrc="GX0311018x1.jpg/" id="img1">
</DIV>
<TABLE cellpadding=0 cellspacing=0 class="t13">
<TR>
<TD class="tr9 td15"><SPAN class="p23 ft1">3</SPAN> </TD>
<TD class="tr9 td160"><SPAN class="p117 ft1">Ärendet och dess beredning</SPAN> </TD>
<TD class="tr9 td17"><SPAN class="p3 ft3">Prop. 2009/10:110</SPAN> </TD>
</TR>
</TABLE>
<P class="p118 ft3">Förhandlingar om informationsutbytesavtal med Anguilla har förts under 2009. Utkast till avtal färdigställdes i september 2009. Utkastet var upprättat på engelska. En svensk översättning har därefter upprättats. Den engelska texten och den svenska översättningen har remitterats till</P>
<P class="p119 ft11">Kammarrätten i Stockholm <SPAN class="ft5">och </SPAN>Skatteverket. <SPAN class="ft5">Avtalet undertecknades i Paris den 14 december 2009.</SPAN></P>
<P class="p120 ft5">Inom Finansdepartementet har upprättats ett förslag till lag om avtal mellan Sverige och Anguilla om utbyte av upplysningar i skatteärenden.</P>
<P class="p121 ft4">Lagrådet</P>
<P class="p122 ft5">Genom den föreslagna lagen införlivas det avtal mellan Sverige och Anguilla om utbyte av upplysningar i skatteärenden som undertecknades den 14 december 2009 i svensk lagstiftning. Lagförslaget är författningstekniskt och även i övrigt av sådan beskaffenhet att Lagrådets hörande skulle sakna betydelse. Lagrådets yttrande har därför inte inhämtats.</P>
<P class="p123 ft31"><SPAN class="ft1">4</SPAN><SPAN class="ft30">Avtalet mellan Sverige och Anguilla om utbyte av upplysningar i skatteärenden</SPAN></P>
<P class="p124 ft5"><SPAN class="ft32">Regeringens förslag: </SPAN>Riksdagen godkänner avtalet mellan Sverige och Anguilla om utbyte av upplysningar i skatteärenden och antar regeringens förslag till lag om detta avtal.</P>
<P class="p125 ft3"><SPAN class="ft16">Remissinstanserna: </SPAN>Remissinstanserna tillstyrker förslaget till avtal.</P>
<P class="p126 ft32">Skälen för regeringens förslag: <SPAN class="ft5">Sverige har inte något informationsutbytesavtal med Anguilla. Informationsutbytesavtal är viktiga för en effektiv skattekontroll genom att de möjliggör samarbete mellan skattemyndigheterna i de avtalsslutande parterna. Det är därför angeläget att få till stånd ett informationsutbytesavtal med Anguilla.</SPAN></P>
<P class="p127 ft33"><SPAN class="ft33">4.1</SPAN><SPAN class="ft34">Lagförslaget</SPAN></P>
<P class="p128 ft5">I förslaget till lag föreskrivs att avtalet ska gälla som lag här i landet. Avtalet är upprättat på engelska. Den engelska texten och en svensk översättning framgår av bilagan till lagen.</P>
<P class="p120 ft5">Enligt artikel 12 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 det att den sista av dessa underrättelser har tagits emot. 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="p129 ft3">18</P>
</DIV>
<DIV id="page_19">
<TABLE cellpadding=0 cellspacing=0 class="t14">
<TR>
<TD class="tr8 td106"><SPAN class="p130 ft33">4.2</SPAN> </TD>
<TD class="tr8 td161"><SPAN class="p17 ft33">Informationsutbytesavtalets innehåll</SPAN> </TD>
<TD class="tr8 td17"><SPAN class="p3 ft3">Prop. 2009/10:110</SPAN> </TD>
</TR>
</TABLE>
<P class="p131 ft5">Avtalet ansluter nära till den modell (Agreement on Exchange of Information on Tax Matters; modellavtalet) som Organisationen för ekonomiskt samarbete och utveckling (OECD) utarbetat för bilaterala avtal om informationsutbyte i skatteärenden.</P>
<P class="p12 ft3">Modellavtalet har 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 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.</P>
<P class="p132 ft15">Modellavtalet publicerades 2002 och syftar till att genom informationsutbyte främja internationellt samarbete i skatteärenden. Modellavtalet åtföljs av kommentarer till avtalets bestämmelser.</P>
<P class="p133 ft16"><SPAN class="ft16">4.2.1</SPAN><SPAN class="ft35">Avtalets syfte och tillämpningsområde</SPAN></P>
<P class="p134 ft3">I <SPAN class="ft4">artikel 1 </SPAN>anges avtalets syfte och tillämpningsområde. Av punkt 1 följer att avtalet omfattar utbyte av upplysningar som kan antas vara relevanta vid administration och verkställighet av parternas interna lagstiftning avseende skatter som omfattas av avtalet. Däri inbegrips upplysningar som kan antas vara relevanta för fastställande, taxering och uppbörd av sådana skatter, för indrivning och andra exekutiva åtgärder beträffande skattefordringar eller för utredning eller åtal i skatteärenden.</P>
<P class="p135 ft3">Enligt artikel 1.2 förblir de rättigheter som tillkommer personer enligt den anmodade partens lagstiftning eller administrativa praxis tillämpliga i den utsträckning de inte otillbörligt hindrar eller fördröjer ett effektivt utbyte av upplysningar. Punkterna 1 och 2 i artikeln överensstämmer med motsvarande bestämmelser i modellavtalet.</P>
<P class="p136 ft5">I punkt 3 anges i förtydligande syfte att avtalet inte ska påverka tillämpningen i de avtalsslutande parterna av bestämmelser om ömsesidig hjälp i brottmål.</P>
<P class="p12 ft3">I <SPAN class="ft4">artikel 2 </SPAN>finns en bestämmelse om jurisdiktion, i vilken anges att den part som har anmodats att lämna upplysningar inte är skyldig att lämna upplysningar som varken innehas av dess myndigheter eller innehas eller kontrolleras av person inom dess jurisdiktion. Artikeln överensstämmer med modellavtalet.</P>
<P class="p12 ft5">I <SPAN class="ft11">artikel 3 </SPAN>anges de skatter som omfattas av avtalet. Enligt punkt 1 omfattar avtalet skatter av varje slag och beskaffenhet som tas ut i de avtalsslutande parterna. Av punkt 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="p137 ft3">19</P>
</DIV>
<DIV id="page_20">
<DIV>
<DIV id="id_1">
<P class="p84 ft16"><SPAN class="ft16">4.2.2</SPAN><SPAN class="ft36">Definitioner</SPAN></P>
<P class="p138 ft5"><SPAN class="ft11">Artikel 4 </SPAN>innehåller definitioner av vissa uttryck som förekommer i avtalet. Definitionerna överensstämmer med motsvarande definitioner i modellavtalet.</P>
<P class="p139 ft16"><SPAN class="ft16">4.2.3</SPAN><SPAN class="ft36">Utbyte av upplysningar på begäran</SPAN></P>
<P class="p140 ft5"><SPAN class="ft11">Artikel 5 </SPAN>innehåller bestämmelser om informationsutbyte på begäran. Bestämmelserna i artikeln överensstämmer med motsvarande bestämmelser i modellavtalet.</P>
<P class="p141 ft3">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 skulle ha utgjort ett brott enligt den anmodade partens lagstiftning om ett sådant handlande utförts i den parten.</P>
<P class="p142 ft3">Av artikel 5.2, som kompletterar artikel 5.1, 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 n).</P>
<P class="p143 ft3">Enligt artikel 5.3 ska behörig myndighet i den anmodade parten på begäran, i den utsträckning som detta är tillåtet enligt denna parts interna lagstiftning, lämna upplysningar i form av upptagande av vittnesberättelser och bestyrkta kopior av originalhandlingar.</P>
<P class="p31 ft3">I artikel 5.4 anges att parterna ska säkerställa att de, för de ändamål som anges i artikel 1, 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 som agerar i egenskap av representant eller förvaltare, däri inbegripet ombud och trustförvaltare. Enligt artikel 5.4 b) ska de behöriga myndigheterna vidare ha befogenhet att utbyta upplysningar om ägarförhållandena i bolag, handelsbolag, truster, stiftelser, ”Anstalten” och andra personer, däri inbegripet upplysningar om alla sådana personer i en ägarkedja. I fråga om truster ska upplysningar kunna lämnas om stiftare, förvaltare och förmånstagare. I fråga om stiftelser ska upplysningar kunna lämnas om stiftare, styrelsemedlemmar och destinatärer.</P>
<P class="p144 ft5">Artikel 5.5 innehåller en uppräkning av de uppgifter som en begäran om upplysningar ska innehålla.</P>
<P class="p141 ft5">Av artikel 5.6 framgår 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.</P>
<P class="p145 ft16"><SPAN class="ft16">4.2.4</SPAN><SPAN class="ft36">Utomlands utförda skatteutredningar</SPAN></P>
<P class="p146 ft15"><SPAN class="ft14">Artikel 6 </SPAN>innehåller bestämmelser om utomlands utförda skatteutredningar, vilka överensstämmer med motsvarande bestämmelser i modell-</P>
</DIV>
<DIV id="id_2">
<P class="p15 ft3">Prop. 2009/10:110</P>
<P class="p115 ft3">20</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_21">
<DIV>
<DIV id="id_1">
<P class="p147 ft3">avtalet. Enligt artikel 6.1 får en avtalsslutande part tillåta att företrädare för den behöriga myndigheten i den andra avtalsslutande parten närvarar i den förstnämnda parten för att höra fysiska personer och granska handlingar. Vidare anges att den behöriga myndigheten i den sistnämnda parten ska meddela den behöriga myndigheten i den förstnämnda parten om tid och plats för det planerade mötet med de fysiska personerna i fråga.</P>
<P class="p148 ft3">Enligt artikel 6.2 får den behöriga myndigheten i en avtalsslutande part, på begäran av den behöriga myndigheten i den andra avtalsslutande parten, tillåta 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 avtalsslutande part som utför utredningen snarast möjligt meddela den behöriga myndigheten i den andra parten om tid och plats för utredningen, den myndighet eller person som bemyndigats att utföra utredningen samt de förfaranden och villkor som den förstnämnda parten fastställt för utförandet av utredningen. Den part som utför utredningen ska därvid fatta alla beslut beträffande utförandet av utredningen.</P>
<P class="p149 ft16"><SPAN class="ft16">4.2.5</SPAN><SPAN class="ft35">Möjlighet att avslå en begäran</SPAN></P>
<P class="p150 ft3">Bestämmelser om möjlighet för den anmodade parten att avslå en begäran om utbyte av upplysningar finns införda i <SPAN class="ft4">artikel 7</SPAN>. Bestämmelserna i artikeln överensstämmer med motsvarande bestämmelser i modellavtalet. I artikel 7.1 anges att den anmodade parten inte har någon skyldighet att inhämta eller lämna upplysningar som den anmodande parten inte skulle kunna inhämta enligt dess lagstiftning för administration eller verkställighet av dess egen skattelagstiftning. Vidare anges att en begäran får avslås när den inte har gjorts i överensstämmelse med avtalet.</P>
<P class="p151 ft3">I artikel 7.2 anges att avtalet inte ska medföra skyldighet att lämna upplysningar som skulle röja <NOBR>handels-,</NOBR> <NOBR>affärs-,</NOBR> industri- eller yrkeshemlighet eller kommersiell hemlighet eller i näringsverksamhet nyttjat förfaringssätt. Upplysningar ska dock inte anses som sådana hemligheter eller sådant förfaringssätt endast på grund av att de upfyller villkoren i artikel 5.4, dvs. att de innehas av finansiella institutioner eller utgör information om ägarförhållanden.</P>
<P class="p152 ft5">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 juridisk rådgivning.</P>
<P class="p153 ft3">I artikel 7.4 anges att en begäran får avslås när lämnandet av de begärda upplysningarna skulle strida mot allmänna hänsyn.</P>
<P class="p153 ft5">I artikel 7.5 anges att en begäran om upplysningar inte ska avslås på grund av att den skattefordran som föranleder begäran har bestridits.</P>
<P class="p154 ft5">Syftet med artikel 7.6 är att förhindra att avtalet tillämpas på ett sätt som resulterar i diskriminering av medborgare i den anmodade parten. Enligt bestämmelsen får den anmodade parten avslå en begäran om upplysningar om dessa begärs av den anmodande parten för administration eller verkställighet av en bestämmelse i den anmodande</P>
</DIV>
<DIV id="id_2">
<P class="p15 ft3">Prop. 2009/10:110</P>
<P class="p155 ft3">21</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_22">
<DIV>
<DIV id="id_1">
<P class="p156 ft5">partens skattelagstiftning som under samma förhållanden diskriminerar en medborgare i den anmodade parten i förhållande till en medborgare i den anmodande parten.</P>
<P class="p139 ft16"><SPAN class="ft16">4.2.6</SPAN><SPAN class="ft36">Sekretess</SPAN></P>
<P class="p157 ft3"><SPAN class="ft4">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 på samma sätt som upplysningar som inhämtats med stöd av den interna lagstiftningen i denna part. Vidare anges att sådana upplysningar endast får yppas för personer eller myndigheter inom den partens jurisdiktion som har befattning med taxering eller uppbörd av, exekutiva åtgärder eller åtal, eller handläggning av överklagande avseende de skatter som omfattas av avtalet. Av artikeln framgår vidare att uppgifterna endast får användas för angivna ändamål och att uppgifterna får yppas vid offentlig domstolsförhandling eller i domstolsavgörande. Av artikeln framgår också att upplysningarna får yppas för andra personer, institutioner, myndigheter eller jurisdiktioner än de angivna, men endast efter uttryckligt och skriftligt medgivande av den behöriga myndigheten i den anmodade parten.</P>
<P class="p158 ft5">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="p141 ft3">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="p31 ft3">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 §</P>
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<P class="p15 ft3">Prop. 2009/10:110</P>
<P class="p115 ft3">22</P>
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<P class="p159 ft5">fjärde stycket offentlighets- och sekretesslagen gäller sekretessen i högst Prop. 2009/10:110 tjugo år.</P>
<P class="p160 ft5">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="p161 ft16"><SPAN class="ft16">4.2.7</SPAN><SPAN class="ft35">Kostnader</SPAN></P>
<P class="p162 ft5">Enligt <SPAN class="ft11">artikel 9 </SPAN>ska de avtalsslutande parterna komma överens om fördelningen av de kostnader som uppkommer med anledning av en begäran om handräckning. Bestämmelsen överensstämmer med modellavtalet.</P>
<P class="p163 ft16"><SPAN class="ft16">4.2.8</SPAN><SPAN class="ft35">Förfarandet vid ömsesidig överenskommelse</SPAN></P>
<P class="p164 ft3">Förfarandet vid ömsesidig överenskommelse regleras i <SPAN class="ft4">artikel 11</SPAN>.</P>
<P class="p165 ft16"><SPAN class="ft16">4.2.9</SPAN><SPAN class="ft35">Slutbestämmelser</SPAN></P>
<P class="p166 ft3"><SPAN class="ft4">Artiklarna 12 och 13 </SPAN>innehåller bestämmelser om ikraftträdande och upphörande. Enligt artikel 12 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 enligt respektive parts lagstiftning krävs för att avtalet ska träda i kraft, har tagits emot. 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.</P>
<P class="p167 ft31"><SPAN class="ft1">5</SPAN><SPAN class="ft37">Konsekvenser för de offentliga finanserna m.m.</SPAN></P>
<P class="p168 ft5">Förslagen i denna proposition förväntas inte ge upphov till någon negativ offentligfinansiell effekt. Förslagen kan i stället komma att motverka ett framtida skattebortfall genom möjligheten till informationsutbyte med Anguilla.</P>
<P class="p160 ft5">Inte heller bedöms förslagen ge upphov till några ökade kostnader eller ökad arbetsbörda för Skatteverket eller för de allmänna förvaltningsdomstolarna.</P>
<P class="p169 ft3">23</P>
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<P class="p15 ft1">Finansdepartementet</P>
<P class="p170 ft3">Utdrag ur protokoll vid regeringssammanträde den 25 februari 2010</P>
<P class="p171 ft5">Närvarande: statsministern Reinfeldt, ordförande, och statsråden Olofsson, Odell, Larsson, Torstensson, Hägglund, Björklund, Carlsson, Littorin, Billström, Adelsohn Liljeroth, Tolgfors, Ohlsson</P>
<P class="p96 ft3">Föredragande: statsrådet Odell</P>
<P class="p172 ft15">Regeringen beslutar proposition 2009/10:110 Informationsutbytesavtal med Anguilla.</P>
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<P class="p15 ft3">Prop. 2009/10:110</P>
<P class="p115 ft3">24</P>
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1
1
Riksdagen godkänner avtalet mellan Sverige och Anguilla om utbyte av upplysningar i skatteärenden.
Bifall
Bifall
2009/10:SkU44
?
Acklamation
2
2
Riksdagen antar regeringens förslag till
lag om avtal mellan Sverige och Anguilla om utbyte av upplysningar i skatteärenden.
Bifall
Bifall
2009/10:SkU44
?
Acklamation
B
Bordläggning
2010-03-03 00:00:00
inträffat
2
hanvisning
INL
Inlämning
2010-03-03 00:00:00
inträffat
60
hantering
REG
Registrering
2010-03-03 00:00:00
inträffat
70
hantering
HÄN
Hänvisning
2010-03-04 00:00:00
inträffat
3
hanvisning
INL
Inlämning
2010-03-04 00:00:00
planerat
60
hantering
MOT
Motionstid slutar
2010-03-18 00:00:00
inträffat
4
hanvisning
inlamnatav
Inlämnat av
Finansdepartementet
2014-11-20 17:23:21
statustext
statustext
Ärendet är avslutat
GX03110
2017-10-18 14:40:11
tilldelat
Tilldelat
Skatteutskottet
2014-11-20 17:23:21
GX03110
prop_200910__110.pdf
324509
pdf
Informationsutbytesavtal med Anguilla
https://data.riksdagen.se/fil/8638100F-9F8D-4B84-8871-1A1BAD967CF6
behandlas_i
2009/10:SkU44
GX01SkU44
bet
2009/10
SkU44
Informationsutbytesavtal med Anguilla
Betänkande