2335538
GX03112
2009/10
112
prop
prop
prop
Proposition 2009/10:112
Proposition
Proposition
FI
SkU
112
0
2010-03-03 00:00:00
2013-02-18 10:37:26
2010-03-03 00:00:00
Informationsutbytesavtal med San Marino
hämtad_2
html-ec
https://data.riksdagen.se/dokument/GX03112/text
https://data.riksdagen.se/dokument/GX03112
https://data.riksdagen.se/dokumentstatus/GX03112
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<DIV class="dclr"></DIV>
<P class="p0 ft0">Regeringens proposition 2009/10:112</P>
<TABLE cellpadding=0 cellspacing=0 class="t0">
<TR>
<TD class="tr0 td0"><SPAN class="p1 ft1">Informationsutbytesavtal med San Marino</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">2009/10:112</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 San Marino 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 San Marino</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 San Marino 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. 2009/10:112</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. 2009/10:112</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 San Marino 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 San Marino 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 San Marino 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 Konungariket Sveriges regering och Republiken San Marinos regering undertecknade den 12 januari 2010 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. 2009/10:112</P>
<P class="p22 ft3">4</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_5">
<TABLE cellpadding=0 cellspacing=0 class="t4">
<TR>
<TD class="tr1 td18"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td18"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td19"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td21"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td22"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr1 td25"><SPAN class="p32 ft4">Bilaga</SPAN> </TD>
<TD class="tr1 td17"><SPAN class="p16 ft3">Prop. 2009/10:112</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td18"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td18"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td19"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td21"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td22"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td23"><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 colspan=2 class="tr7 td25"><SPAN class="p32 ft3">(Översättning)</SPAN> </TD>
<TD class="tr7 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr10 td26"><SPAN class="p3 ft3">AGREEMENT BETWEEN THE</SPAN> </TD>
<TD colspan=5 class="tr10 td27"><SPAN class="p3 ft3">AVTAL MELLAN KONUNGA-</SPAN> </TD>
<TD class="tr10 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td26"><SPAN class="p3 ft3">GOVERNMENT OF THE KING-</SPAN> </TD>
<TD colspan=5 class="tr5 td27"><SPAN class="p3 ft3">RIKET SVERIGES REGERING</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td26"><SPAN class="p3 ft3">DOM OF SWEDEN AND THE</SPAN> </TD>
<TD class="tr5 td23"><SPAN class="p3 ft3">OCH</SPAN> </TD>
<TD colspan=3 class="tr5 td28"><SPAN class="p33 ft3">REPUBLIKEN</SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p34 ft3">SAN</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr6 td30"><SPAN class="p3 ft3">GOVERNMENT</SPAN> </TD>
<TD colspan=2 class="tr6 td31"><SPAN class="p35 ft3">OF</SPAN> </TD>
<TD class="tr6 td21"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td22"><SPAN class="p36 ft3">THE</SPAN> </TD>
<TD colspan=2 class="tr6 td32"><SPAN class="p3 ft3">MARINOS</SPAN> </TD>
<TD colspan=2 class="tr6 td17"><SPAN class="p34 ft3">REGERING</SPAN> </TD>
<TD class="tr6 td29"><SPAN class="p21 ft3">OM</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td26"><SPAN class="p3 ft3">REPUBLIC OF SAN MARINO</SPAN> </TD>
<TD colspan=5 class="tr5 td27"><SPAN class="p3 ft3">UTBYTE AV UPPLYSNINGAR</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td18"><SPAN class="p3 ft3">FOR</SPAN> </TD>
<TD colspan=2 class="tr5 td33"><SPAN class="p37 ft3">THE</SPAN> </TD>
<TD colspan=4 class="tr5 td34"><SPAN class="p38 ft3">EXCHANGE</SPAN> </TD>
<TD class="tr5 td22"><SPAN class="p36 ft3">OF</SPAN> </TD>
<TD colspan=4 class="tr5 td35"><SPAN class="p3 ft3">I SKATTEÄRENDEN</SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr6 td26"><SPAN class="p3 ft3">INFORMATION RELATING TO</SPAN> </TD>
<TD class="tr6 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td36"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr7 td30"><SPAN class="p3 ft3">TAX MATTERS</SPAN> </TD>
<TD class="tr7 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td21"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td22"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td23"><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 td36"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr10 td33"><SPAN class="p39 ft3">The</SPAN> </TD>
<TD colspan=3 class="tr10 td37"><SPAN class="p40 ft3">Government</SPAN> </TD>
<TD class="tr10 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr10 td21"><SPAN class="p3 ft3">of</SPAN> </TD>
<TD class="tr10 td22"><SPAN class="p36 ft3">the</SPAN> </TD>
<TD colspan=5 class="tr10 td27"><SPAN class="p34 ft3">Konungariket Sveriges regering</SPAN> </TD>
<TD class="tr10 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td26"><SPAN class="p3 ft3">Kingdom of Sweden and the</SPAN> </TD>
<TD colspan=5 class="tr5 td27"><SPAN class="p3 ft3">och Republiken San Marinos rege-</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td26"><SPAN class="p3 ft3">Government of the Republic of</SPAN> </TD>
<TD colspan=5 class="tr5 td27"><SPAN class="p3 ft3">ring, som önskar ingå ett avtal om</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr6 td26"><SPAN class="p3 ft3">San Marino, desiring to conclude</SPAN> </TD>
<TD colspan=5 class="tr6 td27"><SPAN class="p3 ft3">utbyte av upplysningar i skatte-</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td26"><SPAN class="p3 ft3">an Agreement for the exchange of</SPAN> </TD>
<TD colspan=5 class="tr5 td27"><SPAN class="p3 ft3">ärenden, har kommit överens om</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td26"><SPAN class="p3 ft3">information relating to tax matters,</SPAN> </TD>
<TD colspan=2 class="tr5 td32"><SPAN class="p3 ft3">följande:</SPAN> </TD>
<TD class="tr5 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td36"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr4 td38"><SPAN class="p3 ft3">have agreed as follows:</SPAN> </TD>
<TD class="tr4 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td21"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td22"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td23"><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 td36"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr10 td39"><SPAN class="p3 ft14">Article 1</SPAN> </TD>
<TD class="tr10 td19"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr10 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr10 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr10 td21"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr10 td22"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr10 td32"><SPAN class="p3 ft14">Artikel 1</SPAN> </TD>
<TD class="tr10 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr10 td36"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr10 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr10 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr11 td26"><SPAN class="p3 ft4">Object and scope of the agreement</SPAN> </TD>
<TD colspan=5 class="tr11 td27"><SPAN class="p3 ft4">Avtalets syfte och tillämpnings-</SPAN> </TD>
<TD class="tr11 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td18"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td18"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td19"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td21"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td22"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr7 td32"><SPAN class="p3 ft4">område</SPAN> </TD>
<TD class="tr7 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td36"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr10 td26"><SPAN class="p41 ft3">1. The competent authorities of</SPAN> </TD>
<TD colspan=5 class="tr10 td27"><SPAN class="p34 ft3">1. De behöriga myndigheterna i</SPAN> </TD>
<TD class="tr10 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td18"><SPAN class="p3 ft3">the</SPAN> </TD>
<TD colspan=3 class="tr5 td9"><SPAN class="p3 ft3">Contracting</SPAN> </TD>
<TD colspan=3 class="tr5 td40"><SPAN class="p42 ft3">Parties</SPAN> </TD>
<TD class="tr5 td22"><SPAN class="p36 ft3">shall</SPAN> </TD>
<TD colspan=3 class="tr5 td41"><SPAN class="p3 ft3">de avtalsslutande</SPAN> </TD>
<TD class="tr5 td36"><SPAN class="p43 ft3">parterna</SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p34 ft3">ska</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr6 td33"><SPAN class="p3 ft3">provide</SPAN> </TD>
<TD colspan=3 class="tr6 td37"><SPAN class="p44 ft15">assistance</SPAN> </TD>
<TD class="tr6 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr6 td42"><SPAN class="p36 ft3">through</SPAN> </TD>
<TD colspan=5 class="tr6 td27"><SPAN class="p3 ft3">biträda varandra med hand-</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td26"><SPAN class="p3 ft3">exchange of information that is</SPAN> </TD>
<TD colspan=5 class="tr5 td27"><SPAN class="p3 ft3">räckning genom utbyte av upp-</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr5 td39"><SPAN class="p3 ft3">foreseeably</SPAN> </TD>
<TD colspan=2 class="tr5 td24"><SPAN class="p1 ft3">relevant</SPAN> </TD>
<TD class="tr5 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td21"><SPAN class="p45 ft15">to</SPAN> </TD>
<TD class="tr5 td22"><SPAN class="p36 ft3">the</SPAN> </TD>
<TD colspan=5 class="tr5 td27"><SPAN class="p3 ft3">lysningar som kan antas vara</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr6 td26"><SPAN class="p3 ft3">administration and enforcement of</SPAN> </TD>
<TD colspan=4 class="tr6 td35"><SPAN class="p3 ft3">relevanta vid administration</SPAN> </TD>
<TD class="tr6 td29"><SPAN class="p34 ft3">och</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td26"><SPAN class="p3 ft3">the domestic laws of the</SPAN> </TD>
<TD colspan=5 class="tr5 td27"><SPAN class="p3 ft3">verkställighet av de avtalsslutande</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr5 td39"><SPAN class="p3 ft3">Contracting</SPAN> </TD>
<TD colspan=2 class="tr5 td24"><SPAN class="p3 ft3">Parties</SPAN> </TD>
<TD colspan=3 class="tr5 td43"><SPAN class="p41 ft3">concerning</SPAN> </TD>
<TD colspan=2 class="tr5 td32"><SPAN class="p3 ft3">parternas</SPAN> </TD>
<TD class="tr5 td24"><SPAN class="p46 ft3">interna</SPAN> </TD>
<TD colspan=2 class="tr5 td25"><SPAN class="p34 ft3">lagstiftning</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr6 td26"><SPAN class="p3 ft3">taxes covered by this Agreement.</SPAN> </TD>
<TD colspan=5 class="tr6 td27"><SPAN class="p3 ft3">avseende skatter som omfattas av</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td18"><SPAN class="p3 ft3">Such</SPAN> </TD>
<TD colspan=3 class="tr5 td9"><SPAN class="p47 ft3">information</SPAN> </TD>
<TD colspan=2 class="tr5 td31"><SPAN class="p47 ft3">shall</SPAN> </TD>
<TD colspan=2 class="tr5 td42"><SPAN class="p41 ft3">include</SPAN> </TD>
<TD class="tr5 td23"><SPAN class="p3 ft3">detta</SPAN> </TD>
<TD colspan=2 class="tr5 td44"><SPAN class="p48 ft3">avtal. Sådana</SPAN> </TD>
<TD colspan=2 class="tr5 td25"><SPAN class="p34 ft3">upplysningar</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr5 td30"><SPAN class="p3 ft3">information that</SPAN> </TD>
<TD class="tr5 td20"><SPAN class="p49 ft3">is</SPAN> </TD>
<TD colspan=3 class="tr5 td43"><SPAN class="p36 ft15">foreseeably</SPAN> </TD>
<TD colspan=2 class="tr5 td32"><SPAN class="p3 ft3">inbegriper</SPAN> </TD>
<TD colspan=3 class="tr5 td45"><SPAN class="p21 ft3">upplysningar som kan</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr6 td33"><SPAN class="p3 ft3">relevant</SPAN> </TD>
<TD class="tr6 td18"><SPAN class="p39 ft3">to</SPAN> </TD>
<TD class="tr6 td19"><SPAN class="p1 ft3">the</SPAN> </TD>
<TD colspan=4 class="tr6 td46"><SPAN class="p36 ft3">determination,</SPAN> </TD>
<TD colspan=5 class="tr6 td27"><SPAN class="p3 ft3">antas vara relevanta för fast-</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td26"><SPAN class="p3 ft3">assessment and collection of such</SPAN> </TD>
<TD colspan=5 class="tr5 td27"><SPAN class="p3 ft3">ställande, taxering och uppbörd av</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td18"><SPAN class="p3 ft3">taxes,</SPAN> </TD>
<TD class="tr5 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td18"><SPAN class="p39 ft3">the</SPAN> </TD>
<TD colspan=4 class="tr5 td34"><SPAN class="p17 ft3">recovery</SPAN> </TD>
<TD class="tr5 td22"><SPAN class="p36 ft3">and</SPAN> </TD>
<TD colspan=5 class="tr5 td27"><SPAN class="p3 ft3">sådana skatter, för indrivning och</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr6 td26"><SPAN class="p3 ft3">enforcement of tax claims, or the</SPAN> </TD>
<TD colspan=5 class="tr6 td27"><SPAN class="p3 ft3">andra exekutiva åtgärder be-</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td26"><SPAN class="p3 ft3">investigation or prosecution of tax</SPAN> </TD>
<TD colspan=5 class="tr5 td27"><SPAN class="p3 ft3">träffande skattefordringar eller för</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td33"><SPAN class="p3 ft3">matters.</SPAN> </TD>
<TD colspan=3 class="tr5 td37"><SPAN class="p50 ft3">Information</SPAN> </TD>
<TD colspan=2 class="tr5 td15"><SPAN class="p51 ft3">shall</SPAN> </TD>
<TD class="tr5 td22"><SPAN class="p41 ft3">be</SPAN> </TD>
<TD colspan=5 class="tr5 td27"><SPAN class="p3 ft3">utredning eller åtal i skatte-</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr6 td26"><SPAN class="p3 ft3">exchanged in accordance with the</SPAN> </TD>
<TD colspan=2 class="tr6 td32"><SPAN class="p3 ft3">ärenden.</SPAN> </TD>
<TD colspan=2 class="tr6 td17"><SPAN class="p52 ft3">Upplysningarna</SPAN> </TD>
<TD class="tr6 td29"><SPAN class="p34 ft3">ska</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td26"><SPAN class="p3 ft3">provisions of this Agreement and</SPAN> </TD>
<TD colspan=5 class="tr5 td27"><SPAN class="p3 ft3">utbytas i enlighet med bestäm-</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td26"><SPAN class="p3 ft3">shall be treated as confidential in</SPAN> </TD>
<TD colspan=5 class="tr5 td27"><SPAN class="p3 ft3">melserna i detta avtal och ska</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr6 td26"><SPAN class="p3 ft3">the manner provided in Article 8.</SPAN> </TD>
<TD colspan=5 class="tr6 td27"><SPAN class="p3 ft3">hållas hemliga på sätt som anges i</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td26"><SPAN class="p3 ft3">The rights and safeguards secured</SPAN> </TD>
<TD colspan=5 class="tr5 td27"><SPAN class="p3 ft3">artikel 8. De rättigheter som</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td26"><SPAN class="p3 ft3">to persons by the laws or</SPAN> </TD>
<TD colspan=2 class="tr5 td32"><SPAN class="p3 ft3">tillkommer</SPAN> </TD>
<TD colspan=2 class="tr5 td17"><SPAN class="p43 ft3">personer enligt</SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p34 ft3">den</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr6 td39"><SPAN class="p3 ft3">administrative</SPAN> </TD>
<TD colspan=3 class="tr6 td32"><SPAN class="p53 ft3">practice</SPAN> </TD>
<TD class="tr6 td21"><SPAN class="p54 ft3">of</SPAN> </TD>
<TD class="tr6 td22"><SPAN class="p36 ft3">the</SPAN> </TD>
<TD colspan=2 class="tr6 td32"><SPAN class="p3 ft3">anmodade</SPAN> </TD>
<TD class="tr6 td24"><SPAN class="p48 ft3">partens</SPAN> </TD>
<TD colspan=2 class="tr6 td25"><SPAN class="p34 ft3">lagstiftning</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td26"><SPAN class="p3 ft3">requested Party remain applicable</SPAN> </TD>
<TD class="tr5 td23"><SPAN class="p3 ft3">eller</SPAN> </TD>
<TD colspan=2 class="tr5 td44"><SPAN class="p43 ft3">administrativa</SPAN> </TD>
<TD colspan=2 class="tr5 td25"><SPAN class="p34 ft3">praxis förblir</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td33"><SPAN class="p3 ft3">to the</SPAN> </TD>
<TD colspan=4 class="tr7 td47"><SPAN class="p55 ft3">extent that they</SPAN> </TD>
<TD class="tr7 td21"><SPAN class="p37 ft15">do</SPAN> </TD>
<TD class="tr7 td22"><SPAN class="p36 ft3">not</SPAN> </TD>
<TD colspan=2 class="tr7 td32"><SPAN class="p3 ft3">tillämpliga</SPAN> </TD>
<TD colspan=3 class="tr7 td45"><SPAN class="p34 ft3">i den utsträckning de</SPAN> </TD>
<TD class="tr7 td17"><SPAN class="p16 ft3">5</SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_6">
<DIV id="tx1"><SPAN class="ft5">2. This Agreement shall not affect the application in the Contracting Parties of the rules on mutual assistance in criminal matters.</SPAN></DIV>
<DIV>
<DIV id="id_1">
<P class="p56 ft5">unduly prevent or delay effective inte otillbörligt hindrar eller exchange of information. fördröjer ett effektivt utbyte av</P>
<P class="p57 ft3">upplysningar.</P>
<P class="p58 ft5">2. Detta avtal ska inte påverka tillämpningen i de avtalsslutande parterna av bestämmelserna om ömsesidig hjälp i brottmål.</P>
<TABLE cellpadding=0 cellspacing=0 class="t5">
<TR>
<TD class="tr2 td26"><SPAN class="p3 ft14">Article 2</SPAN> </TD>
<TD class="tr2 td48"><SPAN class="p3 ft14">Artikel 2</SPAN> </TD>
<TD class="tr2 td49"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr2 td48"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr10 td26"><SPAN class="p3 ft4">Jurisdiction</SPAN> </TD>
<TD class="tr10 td48"><SPAN class="p3 ft4">Jurisdiktion</SPAN> </TD>
<TD class="tr10 td49"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr10 td48"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr11 td26"><SPAN class="p39 ft3">A requested Party is not</SPAN> </TD>
<TD colspan=3 class="tr11 td50"><SPAN class="p16 ft3">Den anmodade parten är inte</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td26"><SPAN class="p3 ft3">obligated to provide information</SPAN> </TD>
<TD class="tr5 td48"><SPAN class="p3 ft3">skyldig att</SPAN> </TD>
<TD class="tr5 td49"><SPAN class="p45 ft3">lämna</SPAN> </TD>
<TD class="tr5 td48"><SPAN class="p16 ft3">upplysningar</SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td26"><SPAN class="p3 ft3">which is neither held by its</SPAN> </TD>
<TD colspan=3 class="tr6 td50"><SPAN class="p3 ft3">som varken innehas av dess</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td26"><SPAN class="p3 ft3">authorities nor in the possession or</SPAN> </TD>
<TD class="tr5 td48"><SPAN class="p3 ft3">myndigheter</SPAN> </TD>
<TD class="tr5 td49"><SPAN class="p59 ft3">eller</SPAN> </TD>
<TD class="tr5 td48"><SPAN class="p16 ft3">innehas eller</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td26"><SPAN class="p3 ft3">control of persons who are within</SPAN> </TD>
<TD colspan=3 class="tr5 td50"><SPAN class="p3 ft3">kontrolleras av personer inom dess</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td26"><SPAN class="p3 ft3">its territorial jurisdiction.</SPAN> </TD>
<TD class="tr4 td48"><SPAN class="p3 ft3">jurisdiktion.</SPAN> </TD>
<TD class="tr4 td49"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td48"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
<TABLE cellpadding=0 cellspacing=0 class="t6">
<TR>
<TD class="tr2 td51"><SPAN class="p3 ft14">Article 3</SPAN> </TD>
<TD class="tr2 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr2 td53"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr2 td53"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr2 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr2 td55"><SPAN class="p3 ft14">Artikel 3</SPAN> </TD>
<TD class="tr2 td56"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr10 td57"><SPAN class="p3 ft4">Taxes covered</SPAN> </TD>
<TD class="tr10 td53"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr10 td53"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr10 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr10 td55"><SPAN class="p3 ft4">Skatter som omfattas</SPAN> </TD>
<TD class="tr10 td56"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr10 td26"><SPAN class="p41 ft3">1. The taxes which are the</SPAN> </TD>
<TD colspan=2 class="tr10 td50"><SPAN class="p16 ft3">1. De skatter som omfattas av</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr6 td26"><SPAN class="p3 ft3">subject of this Agreement are</SPAN> </TD>
<TD colspan=2 class="tr6 td50"><SPAN class="p3 ft3">detta avtal är skatter av varje slag</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td26"><SPAN class="p3 ft3">taxes of every kind and description</SPAN> </TD>
<TD colspan=2 class="tr5 td50"><SPAN class="p3 ft3">och beskaffenhet som tas ut i de</SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td51"><SPAN class="p3 ft3">imposed</SPAN> </TD>
<TD class="tr6 td52"><SPAN class="p3 ft3">in the</SPAN> </TD>
<TD colspan=3 class="tr6 td34"><SPAN class="p41 ft3">Contracting</SPAN> </TD>
<TD class="tr6 td55"><SPAN class="p3 ft3">avtalsslutande parterna.</SPAN> </TD>
<TD class="tr6 td56"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td51"><SPAN class="p3 ft3">Parties.</SPAN> </TD>
<TD class="tr5 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td53"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td53"><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 td56"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td26"><SPAN class="p41 ft3">2. This Agreement shall also</SPAN> </TD>
<TD colspan=2 class="tr5 td50"><SPAN class="p16 ft3">2. Detta avtal tillämpas även på</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr6 td26"><SPAN class="p3 ft3">apply to any identical or</SPAN> </TD>
<TD colspan=2 class="tr6 td50"><SPAN class="p3 ft3">skatter av samma eller i huvudsak</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td26"><SPAN class="p3 ft3">substantially similar taxes imposed</SPAN> </TD>
<TD colspan=2 class="tr5 td50"><SPAN class="p3 ft3">likartat slag som efter under-</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td26"><SPAN class="p3 ft3">after the date of signature of the</SPAN> </TD>
<TD colspan=2 class="tr5 td50"><SPAN class="p3 ft3">tecknandet av avtalet tas ut vid</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr6 td26"><SPAN class="p3 ft3">Agreement in addition to or in</SPAN> </TD>
<TD colspan=2 class="tr6 td50"><SPAN class="p3 ft3">sidan av eller i stället för de för</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td26"><SPAN class="p3 ft3">place of the existing taxes. The</SPAN> </TD>
<TD colspan=2 class="tr5 td50"><SPAN class="p3 ft3">närvarande utgående skatterna. De</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td51"><SPAN class="p3 ft3">competent</SPAN> </TD>
<TD colspan=2 class="tr5 td48"><SPAN class="p60 ft15">authorities</SPAN> </TD>
<TD class="tr5 td53"><SPAN class="p47 ft3">of</SPAN> </TD>
<TD class="tr5 td54"><SPAN class="p41 ft3">the</SPAN> </TD>
<TD class="tr5 td55"><SPAN class="p3 ft3">behöriga myndigheterna</SPAN> </TD>
<TD class="tr5 td56"><SPAN class="p16 ft3">i de</SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td51"><SPAN class="p3 ft3">Contracting</SPAN> </TD>
<TD class="tr6 td52"><SPAN class="p61 ft3">Parties</SPAN> </TD>
<TD colspan=2 class="tr6 td7"><SPAN class="p3 ft3">shall</SPAN> </TD>
<TD class="tr6 td54"><SPAN class="p41 ft3">notify</SPAN> </TD>
<TD colspan=2 class="tr6 td50"><SPAN class="p3 ft3">avtalsslutande parterna ska med-</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td26"><SPAN class="p3 ft3">each other of any substantial</SPAN> </TD>
<TD colspan=2 class="tr5 td50"><SPAN class="p3 ft3">dela varandra om de väsentliga</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td26"><SPAN class="p3 ft3">changes to the taxation and related</SPAN> </TD>
<TD colspan=2 class="tr5 td50"><SPAN class="p3 ft3">ändringar som gjorts rörande den</SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td51"><SPAN class="p3 ft3">information</SPAN> </TD>
<TD colspan=2 class="tr6 td48"><SPAN class="p55 ft3">gathering</SPAN> </TD>
<TD colspan=2 class="tr6 td58"><SPAN class="p41 ft3">measures</SPAN> </TD>
<TD class="tr6 td55"><SPAN class="p3 ft3">skattelagstiftning och de</SPAN> </TD>
<TD class="tr6 td56"><SPAN class="p16 ft3">åtgärder</SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr5 td59"><SPAN class="p3 ft3">covered by the Agreement.</SPAN> </TD>
<TD class="tr5 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr5 td50"><SPAN class="p3 ft3">för att inhämta upplysningar som</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td53"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td53"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td55"><SPAN class="p3 ft3">omfattas av avtalet.</SPAN> </TD>
<TD class="tr7 td56"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
<TABLE cellpadding=0 cellspacing=0 class="t6">
<TR>
<TD class="tr12 td60"><SPAN class="p3 ft14">Article 4</SPAN> </TD>
<TD class="tr12 td61"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td62"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td63"><SPAN class="p3 ft14">Artikel 4</SPAN> </TD>
<TD class="tr12 td64"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr10 td60"><SPAN class="p3 ft4">Definitions</SPAN> </TD>
<TD class="tr10 td61"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr10 td62"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr10 td63"><SPAN class="p3 ft4">Definitioner</SPAN> </TD>
<TD class="tr10 td64"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr10 td26"><SPAN class="p41 ft3">1. For the purposes of this</SPAN> </TD>
<TD colspan=2 class="tr10 td50"><SPAN class="p16 ft3">1. Om inte annat anges, har vid</SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td60"><SPAN class="p3 ft3">Agreement,</SPAN> </TD>
<TD class="tr6 td61"><SPAN class="p3 ft3">unless</SPAN> </TD>
<TD class="tr6 td62"><SPAN class="p41 ft3">otherwise</SPAN> </TD>
<TD class="tr6 td63"><SPAN class="p3 ft3">tillämpningen av detta</SPAN> </TD>
<TD class="tr6 td64"><SPAN class="p16 ft3">avtal</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td60"><SPAN class="p3 ft3">defined:</SPAN> </TD>
<TD class="tr5 td61"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td62"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td63"><SPAN class="p3 ft3">följande uttryck nedan</SPAN> </TD>
<TD class="tr5 td64"><SPAN class="p16 ft15">angiven</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td61"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td62"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td63"><SPAN class="p3 ft3">betydelse:</SPAN> </TD>
<TD class="tr7 td64"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="id_2">
<P class="p15 ft3">Prop. 2009/10:112</P>
<P class="p22 ft3">6</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_7">
<TABLE cellpadding=0 cellspacing=0 class="t7">
<TR height=0>
<TD width=36px></TD>
<TD width=23px></TD>
<TD width=22px></TD>
<TD width=26px></TD>
<TD width=24px></TD>
<TD width=33px></TD>
<TD width=38px></TD>
<TD width=33px></TD>
<TD width=17px></TD>
<TD width=12px></TD>
<TD width=26px></TD>
<TD width=11px></TD>
<TD width=22px></TD>
<TD width=34px></TD>
<TD width=49px></TD>
<TD width=99px></TD>
</TR>
<TR>
<TD colspan=7 class="tr1 td27"><SPAN class="p34 ft3">a) the term “San Marino” means</SPAN> </TD>
<TD class="tr1 td31"><SPAN class="p35 ft3">a)</SPAN> </TD>
<TD colspan=3 class="tr1 td40"><SPAN class="p35 ft3">”San</SPAN> </TD>
<TD colspan=3 class="tr1 td65"><SPAN class="p41 ft3">Marino”</SPAN> </TD>
<TD class="tr1 td24"><SPAN class="p34 ft3">avser</SPAN> </TD>
<TD class="tr1 td17"><SPAN class="p16 ft3">Prop. 2009/10:112</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td27"><SPAN class="p21 ft3">the territory of the Republic of San</SPAN> </TD>
<TD colspan=8 class="tr5 td26"><SPAN class="p62 ft3">Republiken San Marinos territo-</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td27"><SPAN class="p34 ft3">Marino, including any other area</SPAN> </TD>
<TD class="tr5 td31"><SPAN class="p62 ft3">rium,</SPAN> </TD>
<TD colspan=5 class="tr5 td66"><SPAN class="p61 ft3">innefattande</SPAN> </TD>
<TD class="tr5 td67"><SPAN class="p63 ft3">varje</SPAN> </TD>
<TD class="tr5 td24"><SPAN class="p34 ft3">annat</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td27"><SPAN class="p21 ft3">within which the Republic of San</SPAN> </TD>
<TD colspan=2 class="tr6 td36"><SPAN class="p62 ft3">område</SPAN> </TD>
<TD colspan=2 class="tr6 td49"><SPAN class="p64 ft3">inom</SPAN> </TD>
<TD colspan=2 class="tr6 td31"><SPAN class="p65 ft3">vilket</SPAN> </TD>
<TD colspan=2 class="tr6 td60"><SPAN class="p34 ft3">Republiken</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td68"><SPAN class="p3 ft3">Marino,</SPAN> </TD>
<TD class="tr5 td21"><SPAN class="p64 ft3">in</SPAN> </TD>
<TD colspan=3 class="tr5 td60"><SPAN class="p47 ft3">accordance</SPAN> </TD>
<TD class="tr5 td49"><SPAN class="p34 ft3">with</SPAN> </TD>
<TD colspan=4 class="tr5 td66"><SPAN class="p62 ft3">San Marino i</SPAN> </TD>
<TD colspan=4 class="tr5 td69"><SPAN class="p34 ft3">överensstämmelse</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr5 td37"><SPAN class="p3 ft3">international</SPAN> </TD>
<TD colspan=2 class="tr5 td36"><SPAN class="p39 ft3">law,</SPAN> </TD>
<TD colspan=2 class="tr5 td70"><SPAN class="p21 ft3">exercises</SPAN> </TD>
<TD class="tr5 td31"><SPAN class="p62 ft3">med</SPAN> </TD>
<TD colspan=4 class="tr5 td58"><SPAN class="p47 ft3">folkrättens</SPAN> </TD>
<TD colspan=2 class="tr5 td71"><SPAN class="p66 ft3">regler</SPAN> </TD>
<TD class="tr5 td24"><SPAN class="p34 ft3">utövar</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td27"><SPAN class="p3 ft3">sovereign rights or jurisdiction;</SPAN> </TD>
<TD colspan=8 class="tr6 td26"><SPAN class="p62 ft3">suveräna rättigheter eller juris-</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 rowspan=2 class="tr11 td27"><SPAN class="p21 ft3">b) the term “Sweden” means the</SPAN> </TD>
<TD colspan=2 class="tr5 td36"><SPAN class="p62 ft3">diktion,</SPAN> </TD>
<TD class="tr5 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td73"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td74"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td21"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td67"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td26"><SPAN class="p35 ft3">b) ”Sverige” avser Konungariket</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td27"><SPAN class="p21 ft3">Kingdom of Sweden and, when</SPAN> </TD>
<TD colspan=2 class="tr6 td36"><SPAN class="p62 ft3">Sverige</SPAN> </TD>
<TD class="tr6 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td73"><SPAN class="p3 ft3">och</SPAN> </TD>
<TD class="tr6 td74"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr6 td71"><SPAN class="p60 ft3">innefattar,</SPAN> </TD>
<TD class="tr6 td24"><SPAN class="p34 ft3">när</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td27"><SPAN class="p34 ft3">used in a geographical sense,</SPAN> </TD>
<TD colspan=2 class="tr5 td36"><SPAN class="p62 ft3">uttrycket</SPAN> </TD>
<TD class="tr5 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=3 class="tr5 td68"><SPAN class="p16 ft3">används i</SPAN> </TD>
<TD colspan=2 class="tr5 td60"><SPAN class="p21 ft3">geografisk</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td27"><SPAN class="p34 ft3">includes the national territory, the</SPAN> </TD>
<TD colspan=3 class="tr5 td32"><SPAN class="p62 ft3">betydelse,</SPAN> </TD>
<TD colspan=3 class="tr5 td68"><SPAN class="p67 ft3">Sveriges</SPAN> </TD>
<TD colspan=2 class="tr5 td60"><SPAN class="p21 ft3">territorium,</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td27"><SPAN class="p21 ft3">territorial sea of Sweden as well as</SPAN> </TD>
<TD colspan=2 class="tr6 td36"><SPAN class="p62 ft3">Sveriges</SPAN> </TD>
<TD class="tr6 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=4 class="tr6 td75"><SPAN class="p43 ft3">territorialvatten</SPAN> </TD>
<TD class="tr6 td24"><SPAN class="p34 ft3">och</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td27"><SPAN class="p34 ft3">other maritime areas over which</SPAN> </TD>
<TD class="tr5 td31"><SPAN class="p62 ft3">andra</SPAN> </TD>
<TD colspan=5 class="tr5 td66"><SPAN class="p67 ft3">havsområden</SPAN> </TD>
<TD class="tr5 td67"><SPAN class="p43 ft3">över</SPAN> </TD>
<TD class="tr5 td24"><SPAN class="p34 ft3">vilka</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td68"><SPAN class="p3 ft3">Sweden</SPAN> </TD>
<TD class="tr5 td21"><SPAN class="p3 ft3">in</SPAN> </TD>
<TD colspan=3 class="tr5 td60"><SPAN class="p47 ft3">accordance</SPAN> </TD>
<TD class="tr5 td49"><SPAN class="p21 ft3">with</SPAN> </TD>
<TD colspan=8 class="tr5 td26"><SPAN class="p62 ft3">Sverige, i överensstämmelse med</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr6 td37"><SPAN class="p3 ft3">international</SPAN> </TD>
<TD colspan=2 class="tr6 td36"><SPAN class="p50 ft3">law</SPAN> </TD>
<TD colspan=2 class="tr6 td70"><SPAN class="p34 ft3">exercises</SPAN> </TD>
<TD colspan=8 class="tr6 td26"><SPAN class="p62 ft3">folkrättens regler, utövar suveräna</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td27"><SPAN class="p3 ft3">sovereign rights or jurisdiction;</SPAN> </TD>
<TD colspan=7 class="tr5 td76"><SPAN class="p62 ft3">rättigheter eller jurisdiktion,</SPAN> </TD>
<TD class="tr5 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td27"><SPAN class="p21 ft3">c) the term “Contracting Party”</SPAN> </TD>
<TD class="tr5 td31"><SPAN class="p35 ft3">c)</SPAN> </TD>
<TD colspan=5 class="tr5 td66"><SPAN class="p64 ft3">”avtalsslutande</SPAN> </TD>
<TD class="tr5 td67"><SPAN class="p68 ft3">part”</SPAN> </TD>
<TD class="tr5 td24"><SPAN class="p34 ft3">avser</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td27"><SPAN class="p34 ft3">means Sweden or San Marino as</SPAN> </TD>
<TD colspan=8 class="tr6 td26"><SPAN class="p62 ft3">Sverige eller San Marino beroende</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td77"><SPAN class="p3 ft3">the context requires;</SPAN> </TD>
<TD class="tr5 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td49"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=6 class="tr5 td78"><SPAN class="p62 ft3">på sammanhanget,</SPAN> </TD>
<TD class="tr5 td67"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td7"><SPAN class="p39 ft3">d)</SPAN> </TD>
<TD colspan=2 class="tr5 td33"><SPAN class="p54 ft3">the</SPAN> </TD>
<TD class="tr5 td73"><SPAN class="p3 ft3">term</SPAN> </TD>
<TD colspan=3 class="tr5 td79"><SPAN class="p21 ft3">“competent</SPAN> </TD>
<TD colspan=8 class="tr5 td26"><SPAN class="p35 ft3">d) ”behörig myndighet” avser</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr6 td80"><SPAN class="p3 ft3">authority” means:</SPAN> </TD>
<TD class="tr6 td81"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td49"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td73"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td74"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td21"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td67"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td27"><SPAN class="p21 ft3">(i) in San Marino, the Ministry</SPAN> </TD>
<TD colspan=8 class="tr5 td26"><SPAN class="p35 ft3">1) i San Marino, finansdeparte-</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr5 td37"><SPAN class="p3 ft3">of Finance;</SPAN> </TD>
<TD class="tr5 td73"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td81"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td49"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr5 td36"><SPAN class="p62 ft3">mentet,</SPAN> </TD>
<TD class="tr5 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td73"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td74"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td21"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td67"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td27"><SPAN class="p21 ft3">(ii) in Sweden, the Minister of</SPAN> </TD>
<TD class="tr6 td31"><SPAN class="p69 ft3">2)</SPAN> </TD>
<TD colspan=4 class="tr6 td58"><SPAN class="p62 ft3">i Sverige,</SPAN> </TD>
<TD colspan=3 class="tr6 td83"><SPAN class="p34 ft3">finansministern,</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td68"><SPAN class="p3 ft3">Finance,</SPAN> </TD>
<TD class="tr5 td21"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td73"><SPAN class="p3 ft3">his</SPAN> </TD>
<TD class="tr5 td81"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr5 td70"><SPAN class="p21 ft3">authorized</SPAN> </TD>
<TD colspan=2 class="tr5 td36"><SPAN class="p62 ft3">dennes</SPAN> </TD>
<TD colspan=6 class="tr5 td84"><SPAN class="p21 ft3">befullmäktigade ombud</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr5 td37"><SPAN class="p3 ft3">representative</SPAN> </TD>
<TD class="tr5 td73"><SPAN class="p47 ft3">or</SPAN> </TD>
<TD class="tr5 td81"><SPAN class="p42 ft3">the</SPAN> </TD>
<TD colspan=2 class="tr5 td70"><SPAN class="p21 ft3">authority</SPAN> </TD>
<TD colspan=8 class="tr5 td26"><SPAN class="p62 ft3">eller den myndighet åt vilken</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td27"><SPAN class="p34 ft3">which is designated as a</SPAN> </TD>
<TD colspan=8 class="tr6 td26"><SPAN class="p62 ft3">uppdras att vara behörig myndig-</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td68"><SPAN class="p3 ft3">competent</SPAN> </TD>
<TD colspan=3 class="tr5 td85"><SPAN class="p69 ft3">authority</SPAN> </TD>
<TD class="tr5 td31"><SPAN class="p54 ft3">for</SPAN> </TD>
<TD class="tr5 td49"><SPAN class="p21 ft3">the</SPAN> </TD>
<TD colspan=8 class="tr5 td26"><SPAN class="p62 ft3">het vid tillämpningen av detta</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td86"><SPAN class="p3 ft3">purposes of this Agreement;</SPAN> </TD>
<TD class="tr5 td49"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td31"><SPAN class="p62 ft3">avtal,</SPAN> </TD>
<TD class="tr5 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td73"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td74"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td21"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td67"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td27"><SPAN class="p34 ft3">e) the term “person” includes an</SPAN> </TD>
<TD class="tr6 td31"><SPAN class="p69 ft3">e)</SPAN> </TD>
<TD colspan=3 class="tr6 td40"><SPAN class="p64 ft3">”person”</SPAN> </TD>
<TD colspan=3 class="tr6 td65"><SPAN class="p70 ft3">inbegriper</SPAN> </TD>
<TD class="tr6 td24"><SPAN class="p34 ft3">fysisk</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td27"><SPAN class="p21 ft3">individual, a company and any</SPAN> </TD>
<TD colspan=8 class="tr5 td26"><SPAN class="p62 ft3">person, bolag och annan person-</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td77"><SPAN class="p3 ft3">other body of persons;</SPAN> </TD>
<TD class="tr5 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td49"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=5 class="tr5 td17"><SPAN class="p62 ft3">sammanslutning,</SPAN> </TD>
<TD class="tr5 td21"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td67"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td27"><SPAN class="p34 ft3">f) the term “company” means</SPAN> </TD>
<TD colspan=8 class="tr6 td26"><SPAN class="p69 ft3">f) ”bolag” avser juridisk person</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td27"><SPAN class="p34 ft3">any body corporate or any entity</SPAN> </TD>
<TD colspan=8 class="tr5 td26"><SPAN class="p62 ft3">eller annan som vid beskattningen</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td27"><SPAN class="p34 ft3">that is treated as a body corporate</SPAN> </TD>
<TD colspan=8 class="tr5 td26"><SPAN class="p62 ft3">behandlas såsom juridisk person,</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr6 td80"><SPAN class="p3 ft3">for tax purposes;</SPAN> </TD>
<TD class="tr6 td81"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td49"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td73"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td74"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td21"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td67"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td27"><SPAN class="p34 ft3">g) the term “publicly traded</SPAN> </TD>
<TD colspan=8 class="tr5 td26"><SPAN class="p69 ft3">g) ”bolag vars aktier är föremål</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td68"><SPAN class="p3 ft3">company”</SPAN> </TD>
<TD colspan=2 class="tr5 td54"><SPAN class="p47 ft3">means</SPAN> </TD>
<TD class="tr5 td81"><SPAN class="p62 ft3">any</SPAN> </TD>
<TD colspan=2 class="tr5 td70"><SPAN class="p21 ft3">company</SPAN> </TD>
<TD colspan=8 class="tr5 td26"><SPAN class="p62 ft3">för allmän omsättning” avser ett</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td27"><SPAN class="p34 ft3">whose principal class of shares is</SPAN> </TD>
<TD colspan=8 class="tr6 td26"><SPAN class="p62 ft3">bolag vars viktigaste aktieslag är</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td27"><SPAN class="p21 ft3">listed on a recognised stock</SPAN> </TD>
<TD colspan=8 class="tr5 td26"><SPAN class="p62 ft3">noterat på en erkänd aktiebörs</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td27"><SPAN class="p34 ft3">exchange provided its listed shares</SPAN> </TD>
<TD class="tr5 td31"><SPAN class="p62 ft3">under</SPAN> </TD>
<TD class="tr5 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=4 class="tr5 td70"><SPAN class="p68 ft15">förutsättning</SPAN> </TD>
<TD class="tr5 td67"><SPAN class="p67 ft3">att</SPAN> </TD>
<TD class="tr5 td24"><SPAN class="p34 ft3">dess</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td27"><SPAN class="p34 ft3">can be readily purchased or sold</SPAN> </TD>
<TD colspan=8 class="tr6 td26"><SPAN class="p62 ft3">noterade aktier fritt kan köpas eller</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td27"><SPAN class="p34 ft3">by the public. Shares can be</SPAN> </TD>
<TD colspan=8 class="tr5 td26"><SPAN class="p62 ft3">säljas av allmänheten. Aktier kan</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td27"><SPAN class="p34 ft3">purchased or sold “by the public”</SPAN> </TD>
<TD colspan=8 class="tr5 td26"><SPAN class="p62 ft3">köpas eller säljas ”av allmänheten”</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td27"><SPAN class="p21 ft3">if the purchase or sale of shares is</SPAN> </TD>
<TD colspan=8 class="tr6 td26"><SPAN class="p62 ft3">om köp eller försäljning av aktier</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td7"><SPAN class="p3 ft3">not</SPAN> </TD>
<TD colspan=3 class="tr5 td70"><SPAN class="p3 ft3">implicitly</SPAN> </TD>
<TD class="tr5 td81"><SPAN class="p3 ft3">or</SPAN> </TD>
<TD colspan=2 class="tr5 td70"><SPAN class="p34 ft3">explicitly</SPAN> </TD>
<TD colspan=8 class="tr5 td26"><SPAN class="p62 ft3">inte underförstått eller uttryckligen</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td27"><SPAN class="p34 ft3">restricted to a limited group of</SPAN> </TD>
<TD colspan=8 class="tr5 td26"><SPAN class="p62 ft3">begränsats till en avgränsad krets</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr6 td68"><SPAN class="p3 ft3">investors;</SPAN> </TD>
<TD class="tr6 td21"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td73"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td81"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td49"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=4 class="tr6 td66"><SPAN class="p62 ft3">av investerare,</SPAN> </TD>
<TD class="tr6 td74"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td21"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td67"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td24"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td27"><SPAN class="p34 ft3">h) the term “principal class of</SPAN> </TD>
<TD class="tr5 td31"><SPAN class="p69 ft3">h)</SPAN> </TD>
<TD colspan=4 class="tr5 td58"><SPAN class="p3 ft3">”viktigaste</SPAN> </TD>
<TD colspan=2 class="tr5 td71"><SPAN class="p60 ft3">aktieslag”</SPAN> </TD>
<TD class="tr5 td24"><SPAN class="p34 ft3">avser</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr7 td27"><SPAN class="p34 ft3">shares” means the class or classes</SPAN> </TD>
<TD class="tr7 td31"><SPAN class="p62 ft3">det</SPAN> </TD>
<TD colspan=2 class="tr7 td19"><SPAN class="p62 ft3">eller</SPAN> </TD>
<TD class="tr7 td73"><SPAN class="p35 ft3">de</SPAN> </TD>
<TD class="tr7 td74"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr7 td71"><SPAN class="p71 ft3">aktieslag</SPAN> </TD>
<TD class="tr7 td24"><SPAN class="p34 ft3">som</SPAN> </TD>
<TD class="tr7 td17"><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=8 class="tr1 td26"><SPAN class="p3 ft3">of shares representing a majority</SPAN> </TD>
<TD colspan=4 class="tr1 td43"><SPAN class="p3 ft3">representerar</SPAN> </TD>
<TD class="tr1 td87"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=4 class="tr1 td88"><SPAN class="p38 ft3">majoriteten</SPAN> </TD>
<TD class="tr1 td53"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td6"><SPAN class="p16 ft3">av</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td26"><SPAN class="p3 ft3">of the voting power and value of</SPAN> </TD>
<TD colspan=10 class="tr5 td89"><SPAN class="p3 ft3">rösterna i och värdet av bolaget,</SPAN> </TD>
<TD class="tr5 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr5 td90"><SPAN class="p3 ft3">the company;</SPAN> </TD>
<TD class="tr5 td22"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td91"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td92"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td33"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td93"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td94"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td53"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td87"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td81"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td53"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr6 td26"><SPAN class="p41 ft3">i) the term “recognised stock</SPAN> </TD>
<TD class="tr6 td93"><SPAN class="p50 ft3">i)</SPAN> </TD>
<TD colspan=3 class="tr6 td36"><SPAN class="p47 ft3">”erkänd</SPAN> </TD>
<TD class="tr6 td87"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=4 class="tr6 td88"><SPAN class="p1 ft3">aktiebörs”</SPAN> </TD>
<TD colspan=2 class="tr6 td23"><SPAN class="p16 ft3">avser</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td26"><SPAN class="p3 ft3">exchange” means any stock ex-</SPAN> </TD>
<TD colspan=11 class="tr5 td50"><SPAN class="p3 ft3">sådan börs som de behöriga</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td26"><SPAN class="p3 ft3">change agreed upon by the compe-</SPAN> </TD>
<TD colspan=11 class="tr5 td50"><SPAN class="p3 ft3">myndigheterna i de avtalsslutande</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr6 td26"><SPAN class="p3 ft3">tent authorities of the Contracting</SPAN> </TD>
<TD colspan=9 class="tr6 td95"><SPAN class="p3 ft3">parterna kommit överens om,</SPAN> </TD>
<TD class="tr6 td53"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td29"><SPAN class="p3 ft3">Parties;</SPAN> </TD>
<TD class="tr5 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td53"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td22"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td91"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td92"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td33"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td93"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td94"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td53"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td87"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td81"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td53"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td96"><SPAN class="p39 ft3">j)</SPAN> </TD>
<TD class="tr5 td74"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr5 td15"><SPAN class="p62 ft3">the</SPAN> </TD>
<TD class="tr5 td22"><SPAN class="p47 ft3">term</SPAN> </TD>
<TD colspan=3 class="tr5 td97"><SPAN class="p41 ft3">“collective</SPAN> </TD>
<TD class="tr5 td93"><SPAN class="p50 ft3">j)</SPAN> </TD>
<TD colspan=4 class="tr5 td68"><SPAN class="p38 ft3">”kollektiv</SPAN> </TD>
<TD class="tr5 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=5 class="tr5 td98"><SPAN class="p16 ft15">investeringsfond</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr6 td26"><SPAN class="p3 ft3">investment fund or scheme” means</SPAN> </TD>
<TD class="tr6 td93"><SPAN class="p3 ft3">eller</SPAN> </TD>
<TD class="tr6 td94"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=4 class="tr6 td71"><SPAN class="p1 ft3">kollektivt</SPAN> </TD>
<TD class="tr6 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=4 class="tr6 td85"><SPAN class="p16 ft3">investerings-</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td96"><SPAN class="p3 ft3">any</SPAN> </TD>
<TD colspan=3 class="tr5 td99"><SPAN class="p72 ft15">pooled</SPAN> </TD>
<TD colspan=2 class="tr5 td32"><SPAN class="p64 ft3">investment</SPAN> </TD>
<TD colspan=2 class="tr5 td58"><SPAN class="p41 ft3">vehicle,</SPAN> </TD>
<TD colspan=11 class="tr5 td50"><SPAN class="p3 ft3">system” avser alla åtaganden för</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td26"><SPAN class="p3 ft3">irrespective of legal form. The</SPAN> </TD>
<TD colspan=3 class="tr5 td100"><SPAN class="p3 ft3">kollektiva</SPAN> </TD>
<TD colspan=5 class="tr5 td44"><SPAN class="p54 ft3">investeringar</SPAN> </TD>
<TD colspan=3 class="tr5 td54"><SPAN class="p16 ft3">oavsett</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr6 td26"><SPAN class="p3 ft3">term “public collective investment</SPAN> </TD>
<TD colspan=2 class="tr6 td22"><SPAN class="p3 ft3">juridisk</SPAN> </TD>
<TD colspan=3 class="tr6 td56"><SPAN class="p40 ft3">form.</SPAN> </TD>
<TD colspan=3 class="tr6 td61"><SPAN class="p1 ft3">”Publik</SPAN> </TD>
<TD colspan=3 class="tr6 td54"><SPAN class="p16 ft3">kollektiv</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td26"><SPAN class="p3 ft3">fund or scheme” means any</SPAN> </TD>
<TD colspan=11 class="tr5 td50"><SPAN class="p3 ft3">investeringsfond eller publikt kol-</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr5 td101"><SPAN class="p3 ft3">collective</SPAN> </TD>
<TD colspan=3 class="tr5 td44"><SPAN class="p40 ft3">investment</SPAN> </TD>
<TD colspan=2 class="tr5 td58"><SPAN class="p41 ft3">fund or</SPAN> </TD>
<TD colspan=2 class="tr5 td22"><SPAN class="p3 ft3">lektivt</SPAN> </TD>
<TD colspan=7 class="tr5 td102"><SPAN class="p3 ft3">investeringssystem”</SPAN> </TD>
<TD colspan=2 class="tr5 td23"><SPAN class="p16 ft3">avser</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr6 td26"><SPAN class="p3 ft3">scheme provided the units, shares</SPAN> </TD>
<TD class="tr6 td93"><SPAN class="p3 ft3">varje</SPAN> </TD>
<TD colspan=4 class="tr6 td68"><SPAN class="p39 ft3">kollektiv</SPAN> </TD>
<TD class="tr6 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=5 class="tr6 td98"><SPAN class="p16 ft15">investeringsfond</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td26"><SPAN class="p3 ft3">or other interests in the fund or</SPAN> </TD>
<TD colspan=11 class="tr5 td50"><SPAN class="p3 ft3">eller kollektivt investeringssystem</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td26"><SPAN class="p3 ft3">scheme can be readily purchased,</SPAN> </TD>
<TD colspan=11 class="tr5 td50"><SPAN class="p3 ft3">vars andelar, aktier eller andra</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr6 td26"><SPAN class="p3 ft3">sold or redeemed by the public.</SPAN> </TD>
<TD colspan=11 class="tr6 td50"><SPAN class="p3 ft3">rättigheter fritt kan köpas, säljas</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td26"><SPAN class="p3 ft3">Units, shares or other interests in</SPAN> </TD>
<TD colspan=11 class="tr5 td50"><SPAN class="p3 ft3">eller lösas in av allmänheten.</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td26"><SPAN class="p3 ft3">the fund or scheme can be readily</SPAN> </TD>
<TD colspan=11 class="tr5 td50"><SPAN class="p3 ft3">Andelar, aktier eller andra rättig-</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr6 td26"><SPAN class="p3 ft3">purchased, sold or redeemed ”by</SPAN> </TD>
<TD colspan=11 class="tr6 td50"><SPAN class="p3 ft3">heter i fonden eller systemet kan</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td26"><SPAN class="p3 ft3">the public” if the purchase, sale or</SPAN> </TD>
<TD colspan=11 class="tr5 td50"><SPAN class="p3 ft3">fritt köpas, säljas eller lösas in ”av</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td26"><SPAN class="p3 ft3">redemption is not implicitly or</SPAN> </TD>
<TD colspan=11 class="tr5 td50"><SPAN class="p3 ft3">allmänheten” om köp, försäljning</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr6 td26"><SPAN class="p3 ft3">explicitly restricted to a limited</SPAN> </TD>
<TD colspan=11 class="tr6 td50"><SPAN class="p3 ft3">eller inlösen inte underförstått eller</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td103"><SPAN class="p3 ft3">group of investors;</SPAN> </TD>
<TD class="tr5 td91"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td92"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td33"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=4 class="tr5 td43"><SPAN class="p3 ft3">uttryckligen</SPAN> </TD>
<TD colspan=4 class="tr5 td32"><SPAN class="p3 ft3">begränsats</SPAN> </TD>
<TD colspan=2 class="tr5 td15"><SPAN class="p54 ft3">till</SPAN> </TD>
<TD class="tr5 td6"><SPAN class="p16 ft3">en</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td96"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td74"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td53"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td22"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td91"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td92"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td33"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=10 class="tr5 td89"><SPAN class="p3 ft3">avgränsad krets av investerare,</SPAN> </TD>
<TD class="tr5 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr6 td26"><SPAN class="p41 ft3">k) the term “tax” means any tax</SPAN> </TD>
<TD colspan=11 class="tr6 td50"><SPAN class="p50 ft3">k) ”skatt” avser varje skatt som</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td26"><SPAN class="p3 ft3">to which the Agreement applies;</SPAN> </TD>
<TD colspan=8 class="tr5 td45"><SPAN class="p3 ft3">omfattas av detta avtal,</SPAN> </TD>
<TD class="tr5 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td53"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td26"><SPAN class="p41 ft3">l) the term “applicant Party”</SPAN> </TD>
<TD colspan=11 class="tr5 td50"><SPAN class="p50 ft3">l) ”anmodande part” avser den</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr6 td29"><SPAN class="p3 ft3">means</SPAN> </TD>
<TD colspan=2 class="tr6 td15"><SPAN class="p72 ft3">the</SPAN> </TD>
<TD colspan=3 class="tr6 td60"><SPAN class="p38 ft3">Contracting</SPAN> </TD>
<TD class="tr6 td33"><SPAN class="p41 ft3">Party</SPAN> </TD>
<TD colspan=4 class="tr6 td43"><SPAN class="p3 ft3">avtalsslutande</SPAN> </TD>
<TD class="tr6 td87"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr6 td19"><SPAN class="p62 ft3">part</SPAN> </TD>
<TD colspan=2 class="tr6 td29"><SPAN class="p54 ft3">som</SPAN> </TD>
<TD colspan=2 class="tr6 td23"><SPAN class="p16 ft3">begär</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td104"><SPAN class="p3 ft3">requesting information;</SPAN> </TD>
<TD class="tr5 td92"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td33"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=4 class="tr5 td43"><SPAN class="p3 ft3">upplysningar,</SPAN> </TD>
<TD class="tr5 td87"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td81"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td53"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td26"><SPAN class="p41 ft3">m) the term “requested Party”</SPAN> </TD>
<TD colspan=11 class="tr5 td50"><SPAN class="p50 ft3">m) ”anmodad part” avser den</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr6 td29"><SPAN class="p3 ft3">means</SPAN> </TD>
<TD colspan=2 class="tr6 td15"><SPAN class="p72 ft3">the</SPAN> </TD>
<TD colspan=3 class="tr6 td60"><SPAN class="p38 ft3">Contracting</SPAN> </TD>
<TD class="tr6 td33"><SPAN class="p41 ft3">Party</SPAN> </TD>
<TD colspan=4 class="tr6 td43"><SPAN class="p3 ft3">avtalsslutande</SPAN> </TD>
<TD class="tr6 td87"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr6 td19"><SPAN class="p47 ft3">part</SPAN> </TD>
<TD colspan=2 class="tr6 td29"><SPAN class="p19 ft3">som</SPAN> </TD>
<TD colspan=2 class="tr6 td23"><SPAN class="p16 ft3">har</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td26"><SPAN class="p3 ft3">requested to provide information;</SPAN> </TD>
<TD colspan=11 class="tr5 td50"><SPAN class="p3 ft3">anmodats att lämna upplysningar,</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td96"><SPAN class="p50 ft3">n)</SPAN> </TD>
<TD class="tr5 td74"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td82"><SPAN class="p3 ft3">the</SPAN> </TD>
<TD class="tr5 td53"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td22"><SPAN class="p3 ft3">term</SPAN> </TD>
<TD colspan=3 class="tr5 td97"><SPAN class="p41 ft3">“information</SPAN> </TD>
<TD colspan=11 class="tr5 td50"><SPAN class="p50 ft3">n) ”åtgärder för att inhämta</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr6 td101"><SPAN class="p3 ft3">gathering</SPAN> </TD>
<TD colspan=2 class="tr6 td105"><SPAN class="p3 ft3">measures”</SPAN> </TD>
<TD colspan=2 class="tr6 td106"><SPAN class="p62 ft3">means</SPAN> </TD>
<TD class="tr6 td33"><SPAN class="p41 ft3">laws</SPAN> </TD>
<TD colspan=4 class="tr6 td43"><SPAN class="p3 ft3">upplysningar”</SPAN> </TD>
<TD class="tr6 td87"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr6 td19"><SPAN class="p3 ft3">avser</SPAN> </TD>
<TD colspan=4 class="tr6 td85"><SPAN class="p16 ft3">lagstiftning</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td96"><SPAN class="p3 ft3">and</SPAN> </TD>
<TD colspan=4 class="tr5 td98"><SPAN class="p1 ft3">administrative</SPAN> </TD>
<TD class="tr5 td91"><SPAN class="p42 ft3">or</SPAN> </TD>
<TD colspan=2 class="tr5 td58"><SPAN class="p41 ft3">judicial</SPAN> </TD>
<TD class="tr5 td93"><SPAN class="p3 ft3">och</SPAN> </TD>
<TD colspan=8 class="tr5 td107"><SPAN class="p3 ft3">administrativa åtgärder</SPAN> </TD>
<TD colspan=2 class="tr5 td23"><SPAN class="p16 ft3">eller</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td26"><SPAN class="p3 ft3">procedures that enable a Con-</SPAN> </TD>
<TD colspan=6 class="tr5 td17"><SPAN class="p3 ft3">domstolsåtgärder</SPAN> </TD>
<TD colspan=5 class="tr5 td98"><SPAN class="p16 ft3">vilka möjliggör</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr6 td26"><SPAN class="p3 ft3">tracting Party to obtain and</SPAN> </TD>
<TD colspan=11 class="tr6 td50"><SPAN class="p3 ft3">för en avtalsslutande part att</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td26"><SPAN class="p3 ft3">provide the requested information;</SPAN> </TD>
<TD colspan=2 class="tr5 td22"><SPAN class="p3 ft3">inhämta</SPAN> </TD>
<TD class="tr5 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr5 td108"><SPAN class="p3 ft3">och</SPAN> </TD>
<TD colspan=3 class="tr5 td61"><SPAN class="p37 ft3">lämna</SPAN> </TD>
<TD colspan=3 class="tr5 td54"><SPAN class="p16 ft3">begärda</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 rowspan=2 class="tr13 td26"><SPAN class="p41 ft3">o) the term “information” means</SPAN> </TD>
<TD colspan=4 class="tr5 td43"><SPAN class="p3 ft3">upplysningar,</SPAN> </TD>
<TD class="tr5 td87"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td81"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td53"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td93"><SPAN class="p50 ft3">o)</SPAN> </TD>
<TD colspan=6 class="tr6 td66"><SPAN class="p42 ft3">”upplysningar”</SPAN> </TD>
<TD colspan=2 class="tr6 td29"><SPAN class="p54 ft3">avser</SPAN> </TD>
<TD colspan=2 class="tr6 td23"><SPAN class="p16 ft3">varje</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td26"><SPAN class="p3 ft3">any fact, statement or record in</SPAN> </TD>
<TD colspan=4 class="tr5 td43"><SPAN class="p3 ft3">faktauppgift,</SPAN> </TD>
<TD colspan=5 class="tr5 td109"><SPAN class="p64 ft3">meddelande,</SPAN> </TD>
<TD colspan=2 class="tr5 td23"><SPAN class="p16 ft3">hand-</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td103"><SPAN class="p3 ft3">any form whatever.</SPAN> </TD>
<TD class="tr5 td91"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td92"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td33"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td93"><SPAN class="p3 ft3">ling</SPAN> </TD>
<TD colspan=2 class="tr5 td18"><SPAN class="p1 ft3">eller</SPAN> </TD>
<TD colspan=3 class="tr5 td110"><SPAN class="p47 ft3">annan</SPAN> </TD>
<TD colspan=5 class="tr5 td98"><SPAN class="p16 ft3">dokumentation</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 rowspan=2 class="tr13 td26"><SPAN class="p41 ft3">2. As regards the application of</SPAN> </TD>
<TD colspan=4 class="tr6 td43"><SPAN class="p3 ft3">oavsett form.</SPAN> </TD>
<TD class="tr6 td87"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td81"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td53"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=11 class="tr5 td50"><SPAN class="p50 ft3">2. Då en avtalsslutande part</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td26"><SPAN class="p3 ft3">this Agreement at any time by a</SPAN> </TD>
<TD colspan=11 class="tr5 td50"><SPAN class="p3 ft3">tillämpar detta avtal vid någon</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr6 td26"><SPAN class="p3 ft3">Contracting Party, any term not</SPAN> </TD>
<TD colspan=11 class="tr6 td50"><SPAN class="p3 ft3">tidpunkt anses, såvida samman-</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td26"><SPAN class="p3 ft3">defined therein shall, unless the</SPAN> </TD>
<TD colspan=11 class="tr5 td50"><SPAN class="p3 ft3">hanget inte föranleder annat, varje</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td29"><SPAN class="p3 ft3">context</SPAN> </TD>
<TD colspan=5 class="tr7 td111"><SPAN class="p54 ft3">otherwise requires,</SPAN> </TD>
<TD class="tr7 td33"><SPAN class="p41 ft3">have</SPAN> </TD>
<TD colspan=2 class="tr7 td22"><SPAN class="p3 ft3">uttryck</SPAN> </TD>
<TD colspan=2 class="tr7 td15"><SPAN class="p54 ft3">som</SPAN> </TD>
<TD colspan=3 class="tr7 td49"><SPAN class="p47 ft3">inte</SPAN> </TD>
<TD colspan=3 class="tr7 td68"><SPAN class="p3 ft3">definierats</SPAN> </TD>
<TD class="tr7 td6"><SPAN class="p16 ft3">i</SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="id_2">
<P class="p15 ft3">Prop. 2009/10:112</P>
<P class="p73 ft3">8</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_9">
<DIV id="id_1">
<DIV id="id_1_1">
<P class="p74 ft5">the meaning that it has at that time under the law of that Party, any meaning under the applicable tax laws of that Party prevailing over a meaning given to the term under other laws of that Party.</P>
</DIV>
<DIV id="id_1_2">
<P class="p15 ft5">avtalet ha den betydelse som Prop. 2009/10:112 uttrycket har vid denna tidpunkt</P>
<P class="p75 ft3">enligt den partens lagstiftning och den betydelse som uttrycket har enligt tillämplig skattelagstiftning i denna part äger företräde framför den betydelse som uttrycket har enligt annan lagstiftning i denna part.</P>
</DIV>
</DIV>
<DIV id="id_2">
<TABLE cellpadding=0 cellspacing=0 class="t4">
<TR height=0>
<TD width=37px></TD>
<TD width=22px></TD>
<TD width=26px></TD>
<TD width=39px></TD>
<TD width=33px></TD>
<TD width=18px></TD>
<TD width=29px></TD>
<TD width=54px></TD>
<TD width=22px></TD>
<TD width=17px></TD>
<TD width=40px></TD>
<TD width=38px></TD>
<TD width=70px></TD>
<TD width=60px></TD>
</TR>
<TR>
<TD colspan=2 class="tr12 td68"><SPAN class="p3 ft14">Article 5</SPAN> </TD>
<TD class="tr12 td73"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td110"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td53"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td19"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td112"><SPAN class="p3 ft14">Artikel 5</SPAN> </TD>
<TD class="tr12 td21"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td106"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td49"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td88"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td100"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr0 td68"><SPAN class="p3 ft4">Exchange</SPAN> </TD>
<TD class="tr0 td73"><SPAN class="p38 ft4">of</SPAN> </TD>
<TD colspan=2 class="tr0 td85"><SPAN class="p76 ft16">information</SPAN> </TD>
<TD colspan=2 class="tr0 td113"><SPAN class="p36 ft4">upon</SPAN> </TD>
<TD class="tr0 td112"><SPAN class="p3 ft4">Utbyte</SPAN> </TD>
<TD class="tr0 td21"><SPAN class="p3 ft4">av</SPAN> </TD>
<TD colspan=3 class="tr0 td79"><SPAN class="p37 ft4">upplysningar</SPAN> </TD>
<TD class="tr0 td88"><SPAN class="p77 ft4">på</SPAN> </TD>
<TD class="tr0 td100"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td68"><SPAN class="p3 ft4">request</SPAN> </TD>
<TD class="tr4 td73"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td110"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td53"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td19"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td112"><SPAN class="p3 ft4">begäran</SPAN> </TD>
<TD class="tr4 td21"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td106"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td49"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td88"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td100"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr10 td26"><SPAN class="p36 ft3">1. The competent authority of</SPAN> </TD>
<TD colspan=6 class="tr10 td114"><SPAN class="p77 ft3">1. Den behöriga myndigheten i</SPAN> </TD>
<TD class="tr10 td100"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td26"><SPAN class="p3 ft3">the requested Party shall provide</SPAN> </TD>
<TD colspan=6 class="tr5 td114"><SPAN class="p3 ft3">den anmodade parten ska på</SPAN> </TD>
<TD class="tr5 td100"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td26"><SPAN class="p3 ft3">upon request information for the</SPAN> </TD>
<TD colspan=6 class="tr5 td114"><SPAN class="p3 ft3">begäran lämna upplysningar för de</SPAN> </TD>
<TD class="tr5 td100"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td26"><SPAN class="p3 ft3">purposes referred to in Article 1.</SPAN> </TD>
<TD colspan=6 class="tr6 td114"><SPAN class="p3 ft3">ändamål som anges i artikel 1.</SPAN> </TD>
<TD class="tr6 td100"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td115"><SPAN class="p3 ft3">Such</SPAN> </TD>
<TD colspan=3 class="tr5 td116"><SPAN class="p61 ft3">information</SPAN> </TD>
<TD class="tr5 td31"><SPAN class="p78 ft3">shall</SPAN> </TD>
<TD class="tr5 td53"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td19"><SPAN class="p36 ft15">be</SPAN> </TD>
<TD colspan=6 class="tr5 td114"><SPAN class="p3 ft3">Sådana upplysningar ska utbytas</SPAN> </TD>
<TD class="tr5 td100"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td68"><SPAN class="p3 ft3">exchanged</SPAN> </TD>
<TD colspan=2 class="tr5 td42"><SPAN class="p35 ft3">without</SPAN> </TD>
<TD colspan=2 class="tr5 td117"><SPAN class="p42 ft3">regard</SPAN> </TD>
<TD class="tr5 td19"><SPAN class="p36 ft3">to</SPAN> </TD>
<TD colspan=6 class="tr5 td114"><SPAN class="p3 ft3">utan avseende på om det hand-</SPAN> </TD>
<TD class="tr5 td100"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr6 td68"><SPAN class="p3 ft3">whether</SPAN> </TD>
<TD class="tr6 td73"><SPAN class="p1 ft3">the</SPAN> </TD>
<TD colspan=2 class="tr6 td85"><SPAN class="p45 ft15">conduct</SPAN> </TD>
<TD colspan=2 class="tr6 td113"><SPAN class="p36 ft3">being</SPAN> </TD>
<TD colspan=6 class="tr6 td114"><SPAN class="p3 ft3">lande som är föremål för utredning</SPAN> </TD>
<TD class="tr6 td100"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td89"><SPAN class="p3 ft3">investigated would constitute</SPAN> </TD>
<TD class="tr5 td19"><SPAN class="p36 ft3">a</SPAN> </TD>
<TD colspan=6 class="tr5 td114"><SPAN class="p3 ft3">skulle ha utgjort ett brott enligt</SPAN> </TD>
<TD class="tr5 td100"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td26"><SPAN class="p3 ft3">crime under the laws of the</SPAN> </TD>
<TD colspan=6 class="tr5 td114"><SPAN class="p3 ft3">den anmodade partens lagstiftning</SPAN> </TD>
<TD class="tr5 td100"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td26"><SPAN class="p3 ft3">requested Party if such conduct</SPAN> </TD>
<TD colspan=6 class="tr6 td114"><SPAN class="p3 ft3">om ett sådant handlande utförts i</SPAN> </TD>
<TD class="tr6 td100"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td89"><SPAN class="p3 ft3">occurred in the requested Party.</SPAN> </TD>
<TD class="tr5 td19"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=4 class="tr5 td118"><SPAN class="p3 ft3">den anmodade parten.</SPAN> </TD>
<TD class="tr5 td49"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td88"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td100"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td26"><SPAN class="p36 ft3">2. If the information in the</SPAN> </TD>
<TD colspan=6 class="tr5 td114"><SPAN class="p77 ft3">2. Om de upplysningar som är</SPAN> </TD>
<TD class="tr5 td100"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr6 td68"><SPAN class="p3 ft15">possession</SPAN> </TD>
<TD class="tr6 td73"><SPAN class="p69 ft3">of</SPAN> </TD>
<TD class="tr6 td110"><SPAN class="p19 ft3">the</SPAN> </TD>
<TD colspan=3 class="tr6 td44"><SPAN class="p36 ft3">competent</SPAN> </TD>
<TD colspan=2 class="tr6 td90"><SPAN class="p3 ft3">tillgängliga</SPAN> </TD>
<TD class="tr6 td82"><SPAN class="p60 ft3">för</SPAN> </TD>
<TD class="tr6 td106"><SPAN class="p69 ft3">den</SPAN> </TD>
<TD colspan=2 class="tr6 td119"><SPAN class="p77 ft3">behöriga</SPAN> </TD>
<TD class="tr6 td100"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td26"><SPAN class="p3 ft3">authority of the requested Party is</SPAN> </TD>
<TD colspan=2 class="tr5 td90"><SPAN class="p3 ft3">myndigheten</SPAN> </TD>
<TD class="tr5 td82"><SPAN class="p71 ft3">i</SPAN> </TD>
<TD class="tr5 td106"><SPAN class="p54 ft3">den</SPAN> </TD>
<TD colspan=2 class="tr5 td119"><SPAN class="p77 ft3">anmodade</SPAN> </TD>
<TD class="tr5 td100"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td26"><SPAN class="p3 ft3">not sufficient to enable it to</SPAN> </TD>
<TD colspan=6 class="tr5 td114"><SPAN class="p3 ft3">parten inte räcker till för att</SPAN> </TD>
<TD class="tr5 td100"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td26"><SPAN class="p3 ft3">comply with the request for</SPAN> </TD>
<TD colspan=6 class="tr6 td114"><SPAN class="p3 ft3">tillmötesgå en begäran om upp-</SPAN> </TD>
<TD class="tr6 td100"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td26"><SPAN class="p3 ft3">information, that Party shall use all</SPAN> </TD>
<TD class="tr5 td112"><SPAN class="p3 ft3">lysningar,</SPAN> </TD>
<TD colspan=2 class="tr5 td110"><SPAN class="p35 ft3">ska</SPAN> </TD>
<TD class="tr5 td106"><SPAN class="p47 ft3">den</SPAN> </TD>
<TD colspan=2 class="tr5 td119"><SPAN class="p77 ft3">anmodade</SPAN> </TD>
<TD class="tr5 td100"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td68"><SPAN class="p3 ft3">relevant</SPAN> </TD>
<TD colspan=2 class="tr5 td42"><SPAN class="p3 ft3">information</SPAN> </TD>
<TD colspan=3 class="tr5 td44"><SPAN class="p36 ft3">gathering</SPAN> </TD>
<TD colspan=6 class="tr5 td114"><SPAN class="p3 ft3">parten – utan hinder av att den</SPAN> </TD>
<TD class="tr5 td100"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td26"><SPAN class="p3 ft3">measures to provide the applicant</SPAN> </TD>
<TD colspan=6 class="tr6 td114"><SPAN class="p3 ft3">anmodade parten kanske inte har</SPAN> </TD>
<TD class="tr6 td100"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td115"><SPAN class="p3 ft3">Party</SPAN> </TD>
<TD colspan=2 class="tr5 td54"><SPAN class="p61 ft3">with</SPAN> </TD>
<TD class="tr5 td110"><SPAN class="p42 ft3">the</SPAN> </TD>
<TD colspan=3 class="tr5 td44"><SPAN class="p36 ft3">information</SPAN> </TD>
<TD colspan=6 class="tr5 td114"><SPAN class="p3 ft3">behov av upplysningarna för dess</SPAN> </TD>
<TD class="tr5 td100"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td26"><SPAN class="p3 ft3">requested, notwithstanding that the</SPAN> </TD>
<TD colspan=6 class="tr5 td114"><SPAN class="p3 ft3">egna beskattningsändamål – vidta</SPAN> </TD>
<TD class="tr5 td100"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td26"><SPAN class="p3 ft3">requested Party may not need such</SPAN> </TD>
<TD colspan=6 class="tr6 td114"><SPAN class="p3 ft3">alla relevanta åtgärder för att</SPAN> </TD>
<TD class="tr6 td100"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td26"><SPAN class="p3 ft3">information for its own tax</SPAN> </TD>
<TD colspan=6 class="tr5 td114"><SPAN class="p3 ft3">inhämta och lämna de begärda</SPAN> </TD>
<TD class="tr5 td100"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td68"><SPAN class="p3 ft3">purposes.</SPAN> </TD>
<TD class="tr5 td73"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td110"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td53"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td19"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=3 class="tr5 td75"><SPAN class="p3 ft3">upplysningarna.</SPAN> </TD>
<TD class="tr5 td106"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td49"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td88"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td100"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td26"><SPAN class="p41 ft3">3. If specifically requested by</SPAN> </TD>
<TD colspan=6 class="tr6 td114"><SPAN class="p77 ft3">3. Om den behöriga myndig-</SPAN> </TD>
<TD class="tr6 td100"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td26"><SPAN class="p3 ft3">the competent authority of an</SPAN> </TD>
<TD colspan=6 class="tr5 td114"><SPAN class="p3 ft3">heten i en anmodande part särskilt</SPAN> </TD>
<TD class="tr5 td100"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td68"><SPAN class="p3 ft3">applicant</SPAN> </TD>
<TD colspan=2 class="tr5 td42"><SPAN class="p62 ft3">Party, the</SPAN> </TD>
<TD colspan=3 class="tr5 td44"><SPAN class="p36 ft3">competent</SPAN> </TD>
<TD colspan=6 class="tr5 td114"><SPAN class="p3 ft3">begär det, ska den behöriga myn-</SPAN> </TD>
<TD class="tr5 td100"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td26"><SPAN class="p3 ft3">authority of the requested Party</SPAN> </TD>
<TD colspan=6 class="tr6 td114"><SPAN class="p3 ft3">digheten i den anmodade parten – i</SPAN> </TD>
<TD class="tr6 td100"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr5 td97"><SPAN class="p3 ft3">shall provide</SPAN> </TD>
<TD colspan=2 class="tr5 td85"><SPAN class="p79 ft3">information</SPAN> </TD>
<TD colspan=2 class="tr5 td113"><SPAN class="p41 ft3">under</SPAN> </TD>
<TD colspan=6 class="tr5 td114"><SPAN class="p3 ft3">den utsträckning som detta är</SPAN> </TD>
<TD class="tr5 td100"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td26"><SPAN class="p3 ft3">this Article, to the extent allowable</SPAN> </TD>
<TD colspan=6 class="tr5 td114"><SPAN class="p3 ft3">tillåtet enligt dess interna lagstift-</SPAN> </TD>
<TD class="tr5 td100"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td26"><SPAN class="p3 ft3">under its domestic laws, in the</SPAN> </TD>
<TD colspan=6 class="tr6 td114"><SPAN class="p3 ft3">ning – lämna upplysningar enligt</SPAN> </TD>
<TD class="tr6 td100"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td26"><SPAN class="p3 ft3">form of depositions of witnesses</SPAN> </TD>
<TD colspan=6 class="tr5 td114"><SPAN class="p3 ft3">denna artikel i form av upptagande</SPAN> </TD>
<TD class="tr5 td100"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td115"><SPAN class="p3 ft3">and</SPAN> </TD>
<TD colspan=3 class="tr5 td116"><SPAN class="p3 ft3">authenticated</SPAN> </TD>
<TD colspan=2 class="tr5 td117"><SPAN class="p80 ft15">copies</SPAN> </TD>
<TD class="tr5 td19"><SPAN class="p41 ft3">of</SPAN> </TD>
<TD colspan=6 class="tr5 td114"><SPAN class="p3 ft3">av vittnesberättelser och bestyrkta</SPAN> </TD>
<TD class="tr5 td100"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr6 td120"><SPAN class="p3 ft3">original records.</SPAN> </TD>
<TD class="tr6 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td53"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td19"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=5 class="tr6 td121"><SPAN class="p3 ft3">kopior av originalhandlingar.</SPAN> </TD>
<TD class="tr6 td88"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td100"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td26"><SPAN class="p41 ft3">4. Each Contracting Party shall</SPAN> </TD>
<TD colspan=6 class="tr5 td114"><SPAN class="p77 ft3">4. Vardera avtalsslutande parten</SPAN> </TD>
<TD class="tr5 td100"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td115"><SPAN class="p3 ft3">ensure</SPAN> </TD>
<TD colspan=2 class="tr4 td54"><SPAN class="p81 ft3">that</SPAN> </TD>
<TD class="tr4 td110"><SPAN class="p35 ft3">its</SPAN> </TD>
<TD colspan=3 class="tr4 td44"><SPAN class="p41 ft3">competent</SPAN> </TD>
<TD colspan=3 class="tr4 td75"><SPAN class="p3 ft3">ska säkerställa</SPAN> </TD>
<TD colspan=2 class="tr4 td43"><SPAN class="p3 ft3">att den har</SPAN> </TD>
<TD class="tr4 td88"><SPAN class="p77 ft3">be-</SPAN> </TD>
<TD class="tr4 td100"><SPAN class="p16 ft3">9</SPAN> </TD>
</TR>
</TABLE>
</DIV>
</DIV>
<DIV id="page_10">
<DIV>
<DIV id="id_1">
<TABLE cellpadding=0 cellspacing=0 class="t2">
<TR>
<TD colspan=9 class="tr1 td26"><SPAN class="p3 ft3">authorities for the purposes speci-</SPAN> </TD>
<TD colspan=9 class="tr1 td50"><SPAN class="p3 ft3">fogenhet att genom dess behöriga</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td26"><SPAN class="p3 ft3">fied in Article 1 of the Agreement,</SPAN> </TD>
<TD colspan=9 class="tr5 td50"><SPAN class="p3 ft3">myndigheter på begäran och för de</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td26"><SPAN class="p3 ft3">have the authority to obtain and</SPAN> </TD>
<TD colspan=9 class="tr5 td50"><SPAN class="p3 ft3">ändamål som anges i artikel 1 i</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr6 td11"><SPAN class="p3 ft15">provide upon request:</SPAN> </TD>
<TD class="tr6 td91"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td18"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=7 class="tr6 td122"><SPAN class="p3 ft3">avtalet, inhämta och lämna:</SPAN> </TD>
<TD class="tr6 td74"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td19"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td26"><SPAN class="p36 ft3">a) information held by banks,</SPAN> </TD>
<TD colspan=9 class="tr5 td50"><SPAN class="p16 ft3">a) upplysningar som innehas av</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td67"><SPAN class="p3 ft3">other</SPAN> </TD>
<TD colspan=3 class="tr5 td52"><SPAN class="p42 ft3">financial</SPAN> </TD>
<TD colspan=4 class="tr5 td39"><SPAN class="p45 ft15">institutions,</SPAN> </TD>
<TD class="tr5 td7"><SPAN class="p41 ft3">and</SPAN> </TD>
<TD colspan=9 class="tr5 td50"><SPAN class="p3 ft3">banker, andra finansiella institu-</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr6 td26"><SPAN class="p3 ft3">any person acting in an agency or</SPAN> </TD>
<TD colspan=9 class="tr6 td50"><SPAN class="p3 ft3">tioner och annan person som</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td26"><SPAN class="p3 ft3">fiduciary capacity including nomi-</SPAN> </TD>
<TD colspan=9 class="tr5 td50"><SPAN class="p3 ft3">agerar i egenskap av representant</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td123"><SPAN class="p3 ft3">nees and trustees;</SPAN> </TD>
<TD class="tr5 td13"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td91"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td18"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=4 class="tr5 td124"><SPAN class="p3 ft3">eller förvaltare,</SPAN> </TD>
<TD colspan=2 class="tr5 td93"><SPAN class="p47 ft3">däri</SPAN> </TD>
<TD colspan=3 class="tr5 td125"><SPAN class="p16 ft3">inbegripet</SPAN> </TD>
</TR>
<TR>
<TD rowspan=2 class="tr13 td67"><SPAN class="p39 ft3">b)</SPAN> </TD>
<TD colspan=4 rowspan=2 class="tr13 td126"><SPAN class="p3 ft3">information</SPAN> </TD>
<TD colspan=3 rowspan=2 class="tr13 td42"><SPAN class="p47 ft3">regarding</SPAN> </TD>
<TD rowspan=2 class="tr13 td7"><SPAN class="p41 ft3">the</SPAN> </TD>
<TD colspan=7 class="tr6 td122"><SPAN class="p3 ft3">ombud och trustförvaltare,</SPAN> </TD>
<TD class="tr6 td74"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td19"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td50"><SPAN class="p16 ft3">b) upplysningar om ägarför-</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td26"><SPAN class="p3 ft3">ownership of companies, partner-</SPAN> </TD>
<TD colspan=3 class="tr5 td85"><SPAN class="p3 ft3">hållandena i</SPAN> </TD>
<TD colspan=2 class="tr5 td106"><SPAN class="p60 ft3">bolag,</SPAN> </TD>
<TD colspan=4 class="tr5 td90"><SPAN class="p16 ft3">handelsbolag,</SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td67"><SPAN class="p3 ft3">ships,</SPAN> </TD>
<TD class="tr6 td87"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr6 td22"><SPAN class="p3 ft3">trusts,</SPAN> </TD>
<TD class="tr6 td13"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=3 class="tr6 td116"><SPAN class="p41 ft3">foundations,</SPAN> </TD>
<TD class="tr6 td110"><SPAN class="p3 ft3">truster,</SPAN> </TD>
<TD colspan=3 class="tr6 td52"><SPAN class="p68 ft3">stiftelser,</SPAN> </TD>
<TD colspan=5 class="tr6 td127"><SPAN class="p16 ft3">”Anstalten” och</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td123"><SPAN class="p3 ft3">“Anstalten” and</SPAN> </TD>
<TD colspan=2 class="tr5 td31"><SPAN class="p62 ft3">other</SPAN> </TD>
<TD colspan=2 class="tr5 td62"><SPAN class="p41 ft3">persons,</SPAN> </TD>
<TD colspan=9 class="tr5 td50"><SPAN class="p3 ft3">andra personer, däri inbegripet –</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td26"><SPAN class="p3 ft3">including, within the constraints of</SPAN> </TD>
<TD colspan=9 class="tr5 td50"><SPAN class="p3 ft3">med de begränsningar som följer</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr6 td22"><SPAN class="p3 ft3">Article</SPAN> </TD>
<TD class="tr6 td82"><SPAN class="p64 ft3">2,</SPAN> </TD>
<TD colspan=6 class="tr6 td55"><SPAN class="p41 ft3">ownership information</SPAN> </TD>
<TD colspan=9 class="tr6 td50"><SPAN class="p3 ft3">av artikel 2 – upplysningar om</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td26"><SPAN class="p3 ft3">on all such persons in an</SPAN> </TD>
<TD colspan=5 class="tr5 td128"><SPAN class="p3 ft3">ägarförhållandena</SPAN> </TD>
<TD colspan=3 class="tr5 td113"><SPAN class="p67 ft3">rörande</SPAN> </TD>
<TD class="tr5 td19"><SPAN class="p16 ft3">alla</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td26"><SPAN class="p3 ft3">ownership chain; in the case of</SPAN> </TD>
<TD colspan=9 class="tr5 td50"><SPAN class="p3 ft3">sådana personer i en ägarkedja; i</SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td67"><SPAN class="p3 ft3">trusts,</SPAN> </TD>
<TD class="tr6 td87"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=4 class="tr6 td9"><SPAN class="p62 ft3">information</SPAN> </TD>
<TD class="tr6 td91"><SPAN class="p55 ft15">on</SPAN> </TD>
<TD colspan=2 class="tr6 td62"><SPAN class="p41 ft3">settlors,</SPAN> </TD>
<TD colspan=9 class="tr6 td50"><SPAN class="p3 ft3">fråga om truster, upplysningar om</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td26"><SPAN class="p3 ft3">trustees and beneficiaries; and in</SPAN> </TD>
<TD colspan=9 class="tr5 td50"><SPAN class="p3 ft3">stiftare, förvaltare och förmåns-</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td26"><SPAN class="p3 ft3">the case of foundations, infor-</SPAN> </TD>
<TD colspan=9 class="tr5 td50"><SPAN class="p3 ft3">tagare; i fråga om stiftelser, upp-</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr6 td26"><SPAN class="p3 ft3">mation on founders, members of</SPAN> </TD>
<TD colspan=9 class="tr6 td50"><SPAN class="p3 ft3">lysningar om stiftare, ledamöter i</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td26"><SPAN class="p3 ft3">the foundation council and bene-</SPAN> </TD>
<TD colspan=2 class="tr5 td61"><SPAN class="p3 ft3">styrelsen</SPAN> </TD>
<TD colspan=6 class="tr5 td30"><SPAN class="p82 ft3">och destinatärer.</SPAN> </TD>
<TD class="tr5 td19"><SPAN class="p16 ft3">Detta</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td123"><SPAN class="p3 ft3">ficiaries. Further,</SPAN> </TD>
<TD colspan=4 class="tr5 td129"><SPAN class="p41 ft3">this Agreement</SPAN> </TD>
<TD colspan=9 class="tr5 td50"><SPAN class="p3 ft3">avtal medför inte skyldighet för de</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr6 td26"><SPAN class="p3 ft3">does not create an obligation on</SPAN> </TD>
<TD colspan=9 class="tr6 td50"><SPAN class="p3 ft3">avtalsslutande parterna att inhämta</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td26"><SPAN class="p3 ft3">the Contracting Parties to obtain or</SPAN> </TD>
<TD class="tr5 td110"><SPAN class="p3 ft3">eller</SPAN> </TD>
<TD colspan=2 class="tr5 td31"><SPAN class="p3 ft3">lämna</SPAN> </TD>
<TD colspan=5 class="tr5 td116"><SPAN class="p68 ft3">upplysningar</SPAN> </TD>
<TD class="tr5 td19"><SPAN class="p16 ft3">om</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td22"><SPAN class="p3 ft3">provide</SPAN> </TD>
<TD colspan=4 class="tr5 td9"><SPAN class="p50 ft3">ownership</SPAN> </TD>
<TD colspan=3 class="tr5 td116"><SPAN class="p36 ft3">information</SPAN> </TD>
<TD colspan=4 class="tr5 td124"><SPAN class="p3 ft3">ägarförhållanden</SPAN> </TD>
<TD class="tr5 td130"><SPAN class="p78 ft3">i</SPAN> </TD>
<TD colspan=3 class="tr5 td113"><SPAN class="p63 ft3">bolag</SPAN> </TD>
<TD class="tr5 td19"><SPAN class="p16 ft3">vars</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr6 td26"><SPAN class="p3 ft3">with respect to publicly traded</SPAN> </TD>
<TD colspan=9 class="tr6 td50"><SPAN class="p3 ft3">aktier är föremål för allmän</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr5 td100"><SPAN class="p3 ft3">companies</SPAN> </TD>
<TD class="tr5 td23"><SPAN class="p37 ft3">or</SPAN> </TD>
<TD colspan=3 class="tr5 td33"><SPAN class="p3 ft3">public</SPAN> </TD>
<TD colspan=2 class="tr5 td62"><SPAN class="p41 ft3">collective</SPAN> </TD>
<TD colspan=3 class="tr5 td85"><SPAN class="p3 ft3">omsättning</SPAN> </TD>
<TD colspan=2 class="tr5 td106"><SPAN class="p60 ft3">eller</SPAN> </TD>
<TD class="tr5 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td81"><SPAN class="p3 ft3">i</SPAN> </TD>
<TD colspan=2 class="tr5 td106"><SPAN class="p16 ft3">publika</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr5 td100"><SPAN class="p3 ft3">investment</SPAN> </TD>
<TD colspan=3 class="tr5 td52"><SPAN class="p35 ft3">funds</SPAN> </TD>
<TD class="tr5 td91"><SPAN class="p3 ft3">or</SPAN> </TD>
<TD colspan=2 class="tr5 td62"><SPAN class="p41 ft3">schemes</SPAN> </TD>
<TD colspan=9 class="tr5 td50"><SPAN class="p3 ft3">kollektiva investeringsfonder eller</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr6 td26"><SPAN class="p3 ft3">unless such information can be</SPAN> </TD>
<TD colspan=2 class="tr6 td61"><SPAN class="p3 ft3">publika</SPAN> </TD>
<TD colspan=3 class="tr6 td68"><SPAN class="p3 ft3">kollektiva</SPAN> </TD>
<TD colspan=4 class="tr6 td90"><SPAN class="p16 ft3">investerings-</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td26"><SPAN class="p3 ft3">obtained without giving rise to</SPAN> </TD>
<TD colspan=9 class="tr5 td50"><SPAN class="p3 ft3">system, såvida inte sådana upp-</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td131"><SPAN class="p3 ft3">disproportionate difficulties.</SPAN> </TD>
<TD class="tr5 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=9 class="tr5 td50"><SPAN class="p3 ft3">lysningar kan inhämtas utan att det</SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td67"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td87"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td13"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td91"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td18"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td110"><SPAN class="p3 ft3">medför</SPAN> </TD>
<TD class="tr6 td13"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=5 class="tr6 td79"><SPAN class="p62 ft3">oproportionerligt</SPAN> </TD>
<TD class="tr6 td74"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td19"><SPAN class="p16 ft3">stora</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 rowspan=2 class="tr11 td26"><SPAN class="p41 ft3">5. The competent authority of</SPAN> </TD>
<TD colspan=3 class="tr5 td85"><SPAN class="p3 ft3">svårigheter.</SPAN> </TD>
<TD class="tr5 td81"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td130"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td81"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td74"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td19"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td50"><SPAN class="p16 ft3">5. Vid begäran om upplysningar</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr6 td26"><SPAN class="p3 ft3">the applicant Party shall provide</SPAN> </TD>
<TD colspan=9 class="tr6 td50"><SPAN class="p3 ft3">enligt detta avtal ska den behöriga</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td26"><SPAN class="p3 ft3">the following information to the</SPAN> </TD>
<TD colspan=3 class="tr5 td85"><SPAN class="p3 ft3">myndigheten</SPAN> </TD>
<TD class="tr5 td81"><SPAN class="p52 ft3">i</SPAN> </TD>
<TD colspan=2 class="tr5 td93"><SPAN class="p79 ft15">den</SPAN> </TD>
<TD colspan=3 class="tr5 td125"><SPAN class="p16 ft3">anmodande</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr5 td100"><SPAN class="p3 ft3">competent</SPAN> </TD>
<TD colspan=4 class="tr5 td90"><SPAN class="p69 ft3">authority</SPAN> </TD>
<TD class="tr5 td18"><SPAN class="p38 ft3">of</SPAN> </TD>
<TD class="tr5 td7"><SPAN class="p41 ft3">the</SPAN> </TD>
<TD colspan=9 class="tr5 td50"><SPAN class="p3 ft3">parten till den behöriga myndig-</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr6 td26"><SPAN class="p3 ft3">requested Party when making a</SPAN> </TD>
<TD colspan=9 class="tr6 td50"><SPAN class="p3 ft3">heten i den anmodade parten</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td26"><SPAN class="p3 ft3">request for information under the</SPAN> </TD>
<TD class="tr5 td110"><SPAN class="p3 ft3">lämna</SPAN> </TD>
<TD colspan=8 class="tr5 td1"><SPAN class="p16 ft3">följande upplysningar, för</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr5 td100"><SPAN class="p3 ft3">Agreement</SPAN> </TD>
<TD class="tr5 td23"><SPAN class="p39 ft3">to</SPAN> </TD>
<TD colspan=4 class="tr5 td39"><SPAN class="p45 ft15">demonstrate</SPAN> </TD>
<TD class="tr5 td7"><SPAN class="p36 ft3">the</SPAN> </TD>
<TD colspan=9 class="tr5 td50"><SPAN class="p3 ft3">att visa att de efterfrågade upp-</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr6 td26"><SPAN class="p3 ft3">foreseeable relevance of the infor-</SPAN> </TD>
<TD colspan=9 class="tr6 td50"><SPAN class="p3 ft3">lysningarna kan antas vara rele-</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td11"><SPAN class="p3 ft3">mation to the request:</SPAN> </TD>
<TD class="tr5 td91"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td18"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td110"><SPAN class="p3 ft3">vanta:</SPAN> </TD>
<TD class="tr5 td13"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td91"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td81"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td130"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td81"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td74"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td19"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td26"><SPAN class="p41 ft3">(a) the identity of the person</SPAN> </TD>
<TD colspan=9 class="tr5 td50"><SPAN class="p16 ft3">a) identiteten på den person som</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr6 td26"><SPAN class="p3 ft3">under examination or investi-</SPAN> </TD>
<TD colspan=9 class="tr6 td50"><SPAN class="p3 ft3">är föremål för utredning eller</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td22"><SPAN class="p3 ft3">gation;</SPAN> </TD>
<TD class="tr5 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td23"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td13"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td91"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td18"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=4 class="tr5 td124"><SPAN class="p3 ft3">undersökning,</SPAN> </TD>
<TD class="tr5 td130"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td81"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td74"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td19"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td26"><SPAN class="p41 ft3">(b) a statement of the informa-</SPAN> </TD>
<TD colspan=9 class="tr5 td50"><SPAN class="p16 ft3">b) uppgift om de begärda upp-</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr6 td26"><SPAN class="p3 ft3">tion sought including its nature</SPAN> </TD>
<TD colspan=3 class="tr6 td85"><SPAN class="p3 ft3">lysningarna,</SPAN> </TD>
<TD class="tr6 td81"><SPAN class="p68 ft3">däri</SPAN> </TD>
<TD colspan=4 class="tr6 td51"><SPAN class="p67 ft3">inbegripet</SPAN> </TD>
<TD class="tr6 td19"><SPAN class="p16 ft3">deras</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td26"><SPAN class="p3 ft3">and the form in which the</SPAN> </TD>
<TD colspan=9 class="tr5 td50"><SPAN class="p3 ft3">närmare beskaffenhet och i vilken</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr4 td26"><SPAN class="p3 ft3">applicant Party wishes to receive</SPAN> </TD>
<TD colspan=9 class="tr4 td50"><SPAN class="p3 ft3">form som den anmodande parten</SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="id_2">
<P class="p15 ft3">Prop. 2009/10:112</P>
<P class="p83 ft3">10</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_11">
<TABLE cellpadding=0 cellspacing=0 class="t7">
<TR>
<TD colspan=5 class="tr1 td26"><SPAN class="p3 ft3">the information from the requested</SPAN> </TD>
<TD colspan=7 class="tr1 td27"><SPAN class="p3 ft3">önskar att få upplysningarna från</SPAN> </TD>
<TD class="tr1 td17"><SPAN class="p16 ft3">Prop. 2009/10:112</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td99"><SPAN class="p3 ft3">Party;</SPAN> </TD>
<TD class="tr5 td64"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td100"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td132"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=4 class="tr5 td38"><SPAN class="p3 ft3">den anmodade parten,</SPAN> </TD>
<TD class="tr5 td91"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td132"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td67"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td26"><SPAN class="p36 ft3">(c) the tax purpose for which the</SPAN> </TD>
<TD colspan=6 class="tr5 td131"><SPAN class="p39 ft3">c) det beskattningsändamål</SPAN> </TD>
<TD class="tr5 td67"><SPAN class="p34 ft3">för</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr6 td122"><SPAN class="p3 ft3">information is sought;</SPAN> </TD>
<TD class="tr6 td132"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=7 class="tr6 td27"><SPAN class="p3 ft3">vilket upplysningarna efterfrågas,</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td26"><SPAN class="p36 ft3">(d) grounds for believing that</SPAN> </TD>
<TD colspan=7 class="tr5 td27"><SPAN class="p34 ft3">d) skälen för att anta att de</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td26"><SPAN class="p3 ft3">the information requested is held</SPAN> </TD>
<TD colspan=7 class="tr5 td27"><SPAN class="p34 ft15">begärda upplysningarna finns i den</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr6 td26"><SPAN class="p3 ft3">in the requested Party or is in the</SPAN> </TD>
<TD class="tr6 td51"><SPAN class="p3 ft3">anmodade</SPAN> </TD>
<TD colspan=2 class="tr6 td56"><SPAN class="p42 ft3">parten</SPAN> </TD>
<TD colspan=2 class="tr6 td49"><SPAN class="p38 ft3">eller</SPAN> </TD>
<TD colspan=2 class="tr6 td52"><SPAN class="p34 ft3">innehas</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td26"><SPAN class="p3 ft3">possession or control of a person</SPAN> </TD>
<TD colspan=7 class="tr5 td27"><SPAN class="p34 ft3">eller kontrolleras av person inom</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td26"><SPAN class="p3 ft3">within the jurisdiction of the</SPAN> </TD>
<TD colspan=7 class="tr5 td27"><SPAN class="p34 ft3">den anmodade partens jurisdiktion,</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr6 td66"><SPAN class="p3 ft3">requested Party;</SPAN> </TD>
<TD class="tr6 td100"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td132"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td108"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td91"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td91"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td132"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td67"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td26"><SPAN class="p36 ft3">(e) to the extent known, the</SPAN> </TD>
<TD colspan=7 class="tr5 td27"><SPAN class="p34 ft3">e) såvitt det är känt, namn och</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td26"><SPAN class="p3 ft3">name and address of any person</SPAN> </TD>
<TD colspan=7 class="tr5 td27"><SPAN class="p34 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="tr6 td26"><SPAN class="p3 ft3">believed to be in possession of the</SPAN> </TD>
<TD colspan=7 class="tr6 td27"><SPAN class="p3 ft3">inneha de begärda upplysningarna,</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr5 td122"><SPAN class="p3 ft3">requested information;</SPAN> </TD>
<TD class="tr5 td132"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td108"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td91"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td91"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td132"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td67"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td26"><SPAN class="p36 ft3">(f) a statement that the request is</SPAN> </TD>
<TD colspan=7 class="tr5 td27"><SPAN class="p34 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="tr6 td26"><SPAN class="p3 ft3">in conformity with the law and</SPAN> </TD>
<TD colspan=3 class="tr6 td80"><SPAN class="p3 ft3">överensstämmelse</SPAN> </TD>
<TD colspan=2 class="tr6 td49"><SPAN class="p42 ft3">med</SPAN> </TD>
<TD colspan=2 class="tr6 td52"><SPAN class="p34 ft3">lagstift-</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td66"><SPAN class="p3 ft3">administrative</SPAN> </TD>
<TD class="tr5 td100"><SPAN class="p3 ft3">practices</SPAN> </TD>
<TD class="tr5 td132"><SPAN class="p3 ft3">of</SPAN> </TD>
<TD class="tr5 td31"><SPAN class="p36 ft15">the</SPAN> </TD>
<TD colspan=7 class="tr5 td27"><SPAN class="p34 ft3">ning och administrativ praxis i den</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td26"><SPAN class="p3 ft3">applicant Party, that if the</SPAN> </TD>
<TD colspan=7 class="tr5 td27"><SPAN class="p34 ft3">anmodande parten och att den</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr6 td26"><SPAN class="p3 ft3">requested information was within</SPAN> </TD>
<TD colspan=7 class="tr6 td27"><SPAN class="p34 ft3">behöriga myndigheten i den an-</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td26"><SPAN class="p3 ft3">the jurisdiction of the applicant</SPAN> </TD>
<TD colspan=7 class="tr5 td27"><SPAN class="p34 ft3">modande parten – om de begärda</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td26"><SPAN class="p3 ft3">Party then the competent authority</SPAN> </TD>
<TD colspan=7 class="tr5 td27"><SPAN class="p34 ft3">upplysningarna fanns inom denna</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr6 td26"><SPAN class="p3 ft3">of the applicant Party would be</SPAN> </TD>
<TD colspan=7 class="tr6 td27"><SPAN class="p34 ft3">parts jurisdiktion – skulle kunna</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td26"><SPAN class="p3 ft3">able to obtain the information</SPAN> </TD>
<TD colspan=7 class="tr5 td27"><SPAN class="p34 ft3">inhämta upplysningarna enligt lag-</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td26"><SPAN class="p3 ft3">under the laws of the applicant</SPAN> </TD>
<TD colspan=7 class="tr5 td27"><SPAN class="p34 ft3">stiftning eller vedertagen admini-</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr6 td26"><SPAN class="p3 ft3">Party or in the normal course of</SPAN> </TD>
<TD colspan=7 class="tr6 td27"><SPAN class="p34 ft3">strativ praxis i den anmodande</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td26"><SPAN class="p3 ft3">administrative practice and that it</SPAN> </TD>
<TD colspan=7 class="tr5 td27"><SPAN class="p34 ft3">parten samt att begäran är i</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td26"><SPAN class="p3 ft3">is in conformity with this</SPAN> </TD>
<TD colspan=7 class="tr5 td27"><SPAN class="p41 ft3">överensstämmelse med detta avtal,</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr6 td66"><SPAN class="p3 ft3">Agreement;</SPAN> </TD>
<TD class="tr6 td100"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td132"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td108"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td91"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td91"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td132"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td67"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td26"><SPAN class="p36 ft3">(g) a statement that the applicant</SPAN> </TD>
<TD colspan=7 class="tr5 td27"><SPAN class="p34 ft3">g) uppgift om att den</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td26"><SPAN class="p3 ft3">Party has pursued all means</SPAN> </TD>
<TD colspan=7 class="tr5 td27"><SPAN class="p34 ft3">anmodande parten har vidtagit alla</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr6 td26"><SPAN class="p3 ft3">available in its own territory to</SPAN> </TD>
<TD class="tr6 td51"><SPAN class="p3 ft3">åtgärder</SPAN> </TD>
<TD class="tr6 td108"><SPAN class="p38 ft3">för</SPAN> </TD>
<TD class="tr6 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td91"><SPAN class="p3 ft3">att</SPAN> </TD>
<TD class="tr6 td91"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr6 td52"><SPAN class="p34 ft3">inhämta</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td99"><SPAN class="p3 ft3">obtain</SPAN> </TD>
<TD colspan=2 class="tr5 td133"><SPAN class="p3 ft3">the information,</SPAN> </TD>
<TD colspan=2 class="tr5 td71"><SPAN class="p41 ft3">except</SPAN> </TD>
<TD colspan=7 class="tr5 td27"><SPAN class="p34 ft3">upplysningarna som står till dess</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td26"><SPAN class="p3 ft3">those that would give rise to</SPAN> </TD>
<TD colspan=7 class="tr5 td27"><SPAN class="p34 ft3">förfogande inom dess eget terri-</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr6 td121"><SPAN class="p3 ft3">disproportionate difficulties.</SPAN> </TD>
<TD class="tr6 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=7 class="tr6 td27"><SPAN class="p34 ft3">torium, utom sådana åtgärder som</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td99"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td64"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td100"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td132"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr5 td134"><SPAN class="p3 ft3">skulle medföra</SPAN> </TD>
<TD colspan=5 class="tr5 td128"><SPAN class="p34 ft3">oproportionerligt</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 rowspan=2 class="tr13 td26"><SPAN class="p36 ft3">6. The competent authority of</SPAN> </TD>
<TD colspan=3 class="tr5 td80"><SPAN class="p3 ft3">stora svårigheter.</SPAN> </TD>
<TD class="tr5 td91"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td91"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td132"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td67"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td27"><SPAN class="p34 ft3">6. Den behöriga myndigheten i</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td26"><SPAN class="p3 ft3">the requested Party shall forward</SPAN> </TD>
<TD colspan=7 class="tr5 td27"><SPAN class="p34 ft3">den anmodade parten ska snarast</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td66"><SPAN class="p3 ft3">the requested</SPAN> </TD>
<TD colspan=2 class="tr5 td60"><SPAN class="p61 ft3">information</SPAN> </TD>
<TD class="tr5 td31"><SPAN class="p41 ft3">as</SPAN> </TD>
<TD colspan=7 class="tr5 td27"><SPAN class="p34 ft3">möjligt lämna de begärda upp-</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr6 td26"><SPAN class="p3 ft3">promptly as possible to the</SPAN> </TD>
<TD class="tr6 td51"><SPAN class="p3 ft3">lysningarna</SPAN> </TD>
<TD class="tr6 td108"><SPAN class="p37 ft3">till</SPAN> </TD>
<TD colspan=2 class="tr6 td7"><SPAN class="p54 ft3">den</SPAN> </TD>
<TD colspan=3 class="tr6 td90"><SPAN class="p34 ft3">anmodande</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td26"><SPAN class="p3 ft3">applicant Party. To ensure a</SPAN> </TD>
<TD colspan=7 class="tr5 td27"><SPAN class="p34 ft3">parten. För att tillgodose ett</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td99"><SPAN class="p3 ft3">prompt</SPAN> </TD>
<TD colspan=4 class="tr5 td135"><SPAN class="p41 ft3">response, the competent</SPAN> </TD>
<TD colspan=7 class="tr5 td27"><SPAN class="p34 ft3">skyndsamt svar ska den behöriga</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr6 td26"><SPAN class="p3 ft3">authority of the requested Party</SPAN> </TD>
<TD colspan=2 class="tr6 td134"><SPAN class="p3 ft3">myndigheten i</SPAN> </TD>
<TD colspan=2 class="tr6 td7"><SPAN class="p61 ft3">den</SPAN> </TD>
<TD colspan=3 class="tr6 td90"><SPAN class="p34 ft3">anmodade</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td99"><SPAN class="p3 ft3">shall:</SPAN> </TD>
<TD class="tr5 td64"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td100"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td132"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td51"><SPAN class="p3 ft3">parten:</SPAN> </TD>
<TD class="tr5 td108"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td91"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td91"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td132"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td67"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td26"><SPAN class="p41 ft3">a) Confirm receipt of a request</SPAN> </TD>
<TD colspan=7 class="tr5 td27"><SPAN class="p34 ft3">a) Till den behöriga myndig-</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr6 td26"><SPAN class="p3 ft3">in writing to the competent</SPAN> </TD>
<TD colspan=7 class="tr6 td27"><SPAN class="p34 ft3">heten i den anmodande parten</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td26"><SPAN class="p3 ft3">authority of the applicant Party</SPAN> </TD>
<TD colspan=7 class="tr5 td27"><SPAN class="p34 ft3">skriftligen bekräfta mottagandet av</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td26"><SPAN class="p3 ft3">and shall notify the competent</SPAN> </TD>
<TD colspan=7 class="tr5 td27"><SPAN class="p34 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="tr6 td26"><SPAN class="p3 ft3">authority of the applicant Party of</SPAN> </TD>
<TD colspan=2 class="tr6 td134"><SPAN class="p3 ft3">mottagandet</SPAN> </TD>
<TD colspan=3 class="tr6 td40"><SPAN class="p3 ft3">underrätta</SPAN> </TD>
<TD class="tr6 td132"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td67"><SPAN class="p34 ft3">den</SPAN> </TD>
<TD class="tr6 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td26"><SPAN class="p3 ft3">deficiencies in the request, if any,</SPAN> </TD>
<TD class="tr5 td51"><SPAN class="p3 ft3">behöriga</SPAN> </TD>
<TD colspan=4 class="tr5 td136"><SPAN class="p3 ft3">myndigheten</SPAN> </TD>
<TD class="tr5 td132"><SPAN class="p42 ft3">i</SPAN> </TD>
<TD class="tr5 td67"><SPAN class="p34 ft3">den</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr7 td26"><SPAN class="p3 ft3">within 60 days of the receipt of the</SPAN> </TD>
<TD class="tr7 td51"><SPAN class="p3 ft3">anmodande</SPAN> </TD>
<TD colspan=2 class="tr7 td56"><SPAN class="p47 ft3">parten</SPAN> </TD>
<TD class="tr7 td91"><SPAN class="p62 ft3">om</SPAN> </TD>
<TD colspan=3 class="tr7 td90"><SPAN class="p34 ft3">eventuella</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>
<TD colspan=2 class="tr1 td88"><SPAN class="p3 ft3">request.</SPAN> </TD>
<TD class="tr1 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td19"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=3 class="tr1 td128"><SPAN class="p3 ft3">brister i begäran.</SPAN> </TD>
<TD class="tr1 td130"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td13"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td13"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td74"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=5 class="tr5 td137"><SPAN class="p41 ft3">b) If the competent authority of</SPAN> </TD>
<TD colspan=8 class="tr5 td50"><SPAN class="p16 ft3">b) Om den behöriga myndig-</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td26"><SPAN class="p3 ft3">the requested Party has been</SPAN> </TD>
<TD colspan=8 class="tr5 td50"><SPAN class="p3 ft3">heten i den anmodade parten inte</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr6 td26"><SPAN class="p3 ft3">unable to obtain and provide the</SPAN> </TD>
<TD colspan=8 class="tr6 td50"><SPAN class="p3 ft3">har kunnat inhämta och lämna de</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td26"><SPAN class="p3 ft3">information within 90 days of</SPAN> </TD>
<TD class="tr5 td56"><SPAN class="p3 ft3">begärda</SPAN> </TD>
<TD colspan=5 class="tr5 td69"><SPAN class="p84 ft3">upplysningarna</SPAN> </TD>
<TD colspan=2 class="tr5 td93"><SPAN class="p16 ft3">inom</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td26"><SPAN class="p3 ft3">receipt of the request, including if</SPAN> </TD>
<TD colspan=8 class="tr5 td50"><SPAN class="p3 ft3">90 dagar från det att begäran togs</SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td74"><SPAN class="p3 ft3">it</SPAN> </TD>
<TD colspan=2 class="tr6 td127"><SPAN class="p85 ft3">encounters</SPAN> </TD>
<TD colspan=2 class="tr6 td42"><SPAN class="p42 ft3">obstacles</SPAN> </TD>
<TD class="tr6 td7"><SPAN class="p36 ft3">in</SPAN> </TD>
<TD colspan=8 class="tr6 td50"><SPAN class="p3 ft3">emot, däri inbegripet om det före-</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td26"><SPAN class="p3 ft3">furnishing the information or it</SPAN> </TD>
<TD colspan=3 class="tr5 td128"><SPAN class="p3 ft3">ligger förhinder att</SPAN> </TD>
<TD colspan=5 class="tr5 td90"><SPAN class="p16 ft3">tillhandahålla</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td26"><SPAN class="p3 ft3">refuses to furnish the information,</SPAN> </TD>
<TD colspan=8 class="tr5 td50"><SPAN class="p3 ft3">upplysningarna eller om den be-</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr6 td26"><SPAN class="p3 ft3">it shall immediately inform the</SPAN> </TD>
<TD class="tr6 td56"><SPAN class="p3 ft3">höriga</SPAN> </TD>
<TD colspan=3 class="tr6 td34"><SPAN class="p62 ft3">myndigheten</SPAN> </TD>
<TD colspan=3 class="tr6 td99"><SPAN class="p3 ft3">vägrar</SPAN> </TD>
<TD class="tr6 td13"><SPAN class="p16 ft3">att</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr5 td123"><SPAN class="p3 ft3">applicant Party,</SPAN> </TD>
<TD colspan=2 class="tr5 td42"><SPAN class="p3 ft3">explaining</SPAN> </TD>
<TD class="tr5 td7"><SPAN class="p41 ft3">the</SPAN> </TD>
<TD class="tr5 td56"><SPAN class="p3 ft3">lämna</SPAN> </TD>
<TD colspan=4 class="tr5 td124"><SPAN class="p3 ft3">upplysningarna,</SPAN> </TD>
<TD class="tr5 td20"><SPAN class="p3 ft3">ska</SPAN> </TD>
<TD colspan=2 class="tr5 td93"><SPAN class="p16 ft3">den</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td26"><SPAN class="p3 ft3">reason for its inability, the nature</SPAN> </TD>
<TD colspan=8 class="tr5 td50"><SPAN class="p3 ft3">omedelbart underrätta den an-</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr6 td26"><SPAN class="p3 ft3">of the obstacles or the reasons for</SPAN> </TD>
<TD colspan=8 class="tr6 td50"><SPAN class="p3 ft3">modande parten om detta och ange</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td88"><SPAN class="p3 ft3">its refusal.</SPAN> </TD>
<TD class="tr5 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td19"><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=8 class="tr5 td50"><SPAN class="p3 ft3">skälen för att den inte kunnat</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td74"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td19"><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=8 class="tr5 td50"><SPAN class="p3 ft3">inhämta och tillhandahålla upp-</SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td74"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td19"><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=2 class="tr6 td43"><SPAN class="p3 ft3">lysningarna,</SPAN> </TD>
<TD class="tr6 td67"><SPAN class="p64 ft3">vilka</SPAN> </TD>
<TD colspan=3 class="tr6 td54"><SPAN class="p47 ft3">hinder</SPAN> </TD>
<TD colspan=2 class="tr6 td93"><SPAN class="p16 ft3">som</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td74"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td19"><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=8 class="tr5 td50"><SPAN class="p3 ft3">föreligger eller skälen för dess</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td74"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td19"><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 class="tr7 td56"><SPAN class="p3 ft3">vägran.</SPAN> </TD>
<TD class="tr7 td67"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td67"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td130"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td20"><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="tr11 td88"><SPAN class="p3 ft14">Article 6</SPAN> </TD>
<TD class="tr11 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr11 td19"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr11 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr11 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr11 td43"><SPAN class="p3 ft14">Artikel 6</SPAN> </TD>
<TD class="tr11 td67"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr11 td130"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr11 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr11 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr11 td13"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr11 td13"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr10 td131"><SPAN class="p3 ft4">Tax examinations abroad</SPAN> </TD>
<TD class="tr10 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr10 td43"><SPAN class="p3 ft4">Utomlands</SPAN> </TD>
<TD colspan=2 class="tr10 td36"><SPAN class="p40 ft4">utförda</SPAN> </TD>
<TD class="tr10 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=3 class="tr10 td54"><SPAN class="p16 ft4">skatte-</SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td74"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td68"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td19"><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=2 class="tr4 td43"><SPAN class="p3 ft4">utredningar</SPAN> </TD>
<TD class="tr4 td67"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td130"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td20"><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="tr10 td74"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=5 class="tr10 td137"><SPAN class="p41 ft3">1. A Contracting Party may</SPAN> </TD>
<TD colspan=8 class="tr10 td50"><SPAN class="p16 ft3">1. En avtalsslutande part får</SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr5 td138"><SPAN class="p3 ft3">allow representatives</SPAN> </TD>
<TD class="tr5 td7"><SPAN class="p39 ft3">of</SPAN> </TD>
<TD class="tr5 td7"><SPAN class="p41 ft3">the</SPAN> </TD>
<TD colspan=8 class="tr5 td50"><SPAN class="p3 ft3">tillåta att företrädare för den</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td26"><SPAN class="p3 ft3">competent authority of the other</SPAN> </TD>
<TD colspan=8 class="tr5 td50"><SPAN class="p3 ft3">behöriga myndigheten i den andra</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr6 td26"><SPAN class="p3 ft3">Contracting Party to enter the</SPAN> </TD>
<TD colspan=2 class="tr6 td43"><SPAN class="p3 ft3">avtalsslutande</SPAN> </TD>
<TD colspan=2 class="tr6 td36"><SPAN class="p40 ft3">parten</SPAN> </TD>
<TD colspan=3 class="tr6 td99"><SPAN class="p64 ft3">närvarar</SPAN> </TD>
<TD class="tr6 td13"><SPAN class="p16 ft3">i</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td26"><SPAN class="p3 ft3">territory of the <NOBR>first-mentioned</NOBR></SPAN> </TD>
<TD colspan=8 class="tr5 td50"><SPAN class="p3 ft3">den förstnämnda parten för att</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td26"><SPAN class="p3 ft3">Party to interview individuals and</SPAN> </TD>
<TD colspan=8 class="tr5 td50"><SPAN class="p3 ft3">höra fysiska personer och granska</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr6 td26"><SPAN class="p3 ft3">examine records with the written</SPAN> </TD>
<TD colspan=8 class="tr6 td50"><SPAN class="p3 ft3">handlingar efter skriftligt med-</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td26"><SPAN class="p3 ft3">consent of the persons concerned.</SPAN> </TD>
<TD colspan=8 class="tr5 td50"><SPAN class="p3 ft3">givande av de berörda personerna.</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td26"><SPAN class="p3 ft3">The competent authority of the</SPAN> </TD>
<TD colspan=8 class="tr5 td50"><SPAN class="p3 ft3">Den behöriga myndigheten i den</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr6 td26"><SPAN class="p3 ft3"><NOBR>second-mentioned</NOBR> Party shall noti-</SPAN> </TD>
<TD colspan=3 class="tr6 td128"><SPAN class="p3 ft3">sistnämnda parten</SPAN> </TD>
<TD colspan=2 class="tr6 td93"><SPAN class="p62 ft3">ska</SPAN> </TD>
<TD colspan=3 class="tr6 td54"><SPAN class="p16 ft3">meddela</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td26"><SPAN class="p3 ft3">fy the competent authority of the</SPAN> </TD>
<TD colspan=8 class="tr5 td50"><SPAN class="p3 ft3">den behöriga myndigheten i den</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td26"><SPAN class="p3 ft3"><NOBR>first-mentioned</NOBR> Party of the time</SPAN> </TD>
<TD colspan=8 class="tr5 td50"><SPAN class="p3 ft3">förstnämnda parten om tid och</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr6 td26"><SPAN class="p3 ft3">and place of the meeting with the</SPAN> </TD>
<TD colspan=8 class="tr6 td50"><SPAN class="p3 ft3">plats för mötet med dessa</SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr5 td138"><SPAN class="p3 ft3">individuals concerned.</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 td43"><SPAN class="p3 ft3">personer.</SPAN> </TD>
<TD class="tr5 td67"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td130"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td20"><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 td74"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=5 class="tr5 td137"><SPAN class="p41 ft3">2. At the request of the</SPAN> </TD>
<TD colspan=8 class="tr5 td50"><SPAN class="p16 ft3">2. På begäran av den behöriga</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr6 td88"><SPAN class="p3 ft3">competent</SPAN> </TD>
<TD colspan=2 class="tr6 td32"><SPAN class="p1 ft3">authority</SPAN> </TD>
<TD class="tr6 td7"><SPAN class="p54 ft3">of</SPAN> </TD>
<TD class="tr6 td7"><SPAN class="p41 ft3">one</SPAN> </TD>
<TD colspan=2 class="tr6 td43"><SPAN class="p3 ft3">myndigheten</SPAN> </TD>
<TD class="tr6 td67"><SPAN class="p3 ft3">i en</SPAN> </TD>
<TD colspan=5 class="tr6 td90"><SPAN class="p16 ft15">avtalsslutande</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td88"><SPAN class="p3 ft3">Contracting</SPAN> </TD>
<TD class="tr5 td31"><SPAN class="p3 ft3">Party,</SPAN> </TD>
<TD class="tr5 td19"><SPAN class="p47 ft3">the</SPAN> </TD>
<TD colspan=2 class="tr5 td85"><SPAN class="p41 ft3">competent</SPAN> </TD>
<TD colspan=8 class="tr5 td50"><SPAN class="p3 ft3">part får den behöriga myndigheten</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td26"><SPAN class="p3 ft3">authority of the other Contracting</SPAN> </TD>
<TD colspan=8 class="tr5 td50"><SPAN class="p3 ft3">i den andra avtalsslutande parten</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr6 td26"><SPAN class="p3 ft3">Party may allow representatives of</SPAN> </TD>
<TD colspan=8 class="tr6 td50"><SPAN class="p3 ft3">tillåta att företrädare för den</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td26"><SPAN class="p3 ft3">the competent authority of the</SPAN> </TD>
<TD colspan=8 class="tr5 td50"><SPAN class="p3 ft3">behöriga myndigheten i den först-</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td26"><SPAN class="p3 ft3"><NOBR>first-mentioned</NOBR> Party to be present</SPAN> </TD>
<TD colspan=8 class="tr5 td50"><SPAN class="p3 ft3">nämnda parten är närvarande vid</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr6 td26"><SPAN class="p3 ft3">at the appropriate part of a tax</SPAN> </TD>
<TD colspan=4 class="tr6 td139"><SPAN class="p3 ft3">skatteutredning i den</SPAN> </TD>
<TD colspan=4 class="tr6 td100"><SPAN class="p16 ft15">sistnämnda</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td26"><SPAN class="p3 ft3">examination in the second-</SPAN> </TD>
<TD colspan=8 class="tr5 td50"><SPAN class="p3 ft3">parten till den del detta anses</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr5 td123"><SPAN class="p3 ft3">mentioned Party.</SPAN> </TD>
<TD class="tr5 td19"><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 td43"><SPAN class="p3 ft3">lämpligt.</SPAN> </TD>
<TD class="tr5 td67"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td130"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td20"><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="tr6 td74"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=5 class="tr6 td137"><SPAN class="p41 ft3">3. If the request referred to in</SPAN> </TD>
<TD colspan=8 class="tr6 td50"><SPAN class="p16 ft3">3. Bifalls en begäran enligt</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td131"><SPAN class="p3 ft3">paragraph 2 is acceded to,</SPAN> </TD>
<TD class="tr5 td7"><SPAN class="p41 ft3">the</SPAN> </TD>
<TD colspan=8 class="tr5 td50"><SPAN class="p3 ft3">punkt 2 ska den behöriga myndig-</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td88"><SPAN class="p3 ft3">competent</SPAN> </TD>
<TD colspan=2 class="tr4 td32"><SPAN class="p42 ft3">authority</SPAN> </TD>
<TD class="tr4 td7"><SPAN class="p37 ft3">of</SPAN> </TD>
<TD class="tr4 td7"><SPAN class="p41 ft3">the</SPAN> </TD>
<TD colspan=8 class="tr4 td50"><SPAN class="p3 ft15">heten i den avtalsslutande part som</SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="id_2">
<P class="p15 ft3">Prop. 2009/10:112</P>
<P class="p83 ft3">12</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_13">
<DIV id="id_1">
<DIV id="id_1_1">
<P class="p74 ft3">Contracting Party conducting the examination shall, as soon as possible, notify the competent authority of the other Party about the time and place of the examination, the authority or official designated to carry out the 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">
<TABLE cellpadding=0 cellspacing=0 class="t8">
<TR>
<TD colspan=3 class="tr1 td1"><SPAN class="p3 ft3">utför utredningen snarast</SPAN> </TD>
<TD class="tr1 td140"><SPAN class="p16 ft3">möjligt Prop. 2009/10:112</SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr5 td141"><SPAN class="p3 ft3">underrätta den behöriga myndig-</SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr5 td141"><SPAN class="p3 ft3">heten i den andra parten om tid</SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr6 td141"><SPAN class="p3 ft3">och plats för utredningen, om den</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td142"><SPAN class="p3 ft3">myndighet</SPAN> </TD>
<TD class="tr5 td106"><SPAN class="p3 ft3">eller</SPAN> </TD>
<TD class="tr5 td7"><SPAN class="p3 ft15">person</SPAN> </TD>
<TD class="tr5 td140"><SPAN class="p86 ft3">som</SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr5 td141"><SPAN class="p3 ft3">bemyndigats att utföra utredningen</SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr6 td141"><SPAN class="p3 ft3">samt om de förfaranden och</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td142"><SPAN class="p3 ft3">villkor som</SPAN> </TD>
<TD class="tr5 td106"><SPAN class="p69 ft3">den</SPAN> </TD>
<TD colspan=2 class="tr5 td50"><SPAN class="p86 ft3">förstnämnda</SPAN> </TD>
</TR>
</TABLE>
<P class="p75 ft5">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="t4">
<TR height=0>
<TD width=41px></TD>
<TD width=27px></TD>
<TD width=41px></TD>
<TD width=95px></TD>
<TD width=16px></TD>
<TD width=16px></TD>
<TD width=42px></TD>
<TD width=9px></TD>
<TD width=32px></TD>
<TD width=39px></TD>
<TD width=84px></TD>
<TD width=63px></TD>
</TR>
<TR>
<TD colspan=2 class="tr12 td62"><SPAN class="p3 ft14">Article 7</SPAN> </TD>
<TD class="tr12 td29"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td79"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=3 class="tr12 td9"><SPAN class="p3 ft14">Artikel 7</SPAN> </TD>
<TD class="tr12 td87"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td18"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td110"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td34"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr10 td26"><SPAN class="p3 ft4">Possibility of declining a request</SPAN> </TD>
<TD colspan=7 class="tr10 td143"><SPAN class="p3 ft4">Möjlighet att avslå en begäran</SPAN> </TD>
<TD class="tr10 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr10 td26"><SPAN class="p41 ft3">1. The requested Party shall not</SPAN> </TD>
<TD colspan=7 class="tr10 td143"><SPAN class="p87 ft3">1. Den anmodade parten har inte</SPAN> </TD>
<TD class="tr10 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr6 td26"><SPAN class="p3 ft3">be required to obtain or provide</SPAN> </TD>
<TD colspan=7 class="tr6 td143"><SPAN class="p3 ft3">skyldighet att inhämta eller lämna</SPAN> </TD>
<TD class="tr6 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td62"><SPAN class="p3 ft3">information</SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p40 ft3">that</SPAN> </TD>
<TD class="tr5 td79"><SPAN class="p41 ft3">the applicant</SPAN> </TD>
<TD colspan=7 class="tr5 td143"><SPAN class="p3 ft3">upplysningar som den anmodande</SPAN> </TD>
<TD class="tr5 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr5 td26"><SPAN class="p3 ft3">Party would not be able to obtain</SPAN> </TD>
<TD colspan=7 class="tr5 td143"><SPAN class="p3 ft3">parten inte skulle kunna inhämta</SPAN> </TD>
<TD class="tr5 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr6 td26"><SPAN class="p3 ft3">under its own laws for purposes of</SPAN> </TD>
<TD colspan=2 class="tr6 td18"><SPAN class="p3 ft3">enligt</SPAN> </TD>
<TD class="tr6 td64"><SPAN class="p88 ft15">dess</SPAN> </TD>
<TD class="tr6 td87"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr6 td70"><SPAN class="p48 ft3">lagstiftning</SPAN> </TD>
<TD class="tr6 td34"><SPAN class="p87 ft3">för</SPAN> </TD>
<TD class="tr6 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr5 td26"><SPAN class="p3 ft3">the administration or enforcement</SPAN> </TD>
<TD colspan=4 class="tr5 td60"><SPAN class="p3 ft3">administration</SPAN> </TD>
<TD class="tr5 td18"><SPAN class="p63 ft3">eller</SPAN> </TD>
<TD colspan=2 class="tr5 td144"><SPAN class="p87 ft3">verkställighet</SPAN> </TD>
<TD class="tr5 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr5 td26"><SPAN class="p3 ft3">of its own tax laws. The competent</SPAN> </TD>
<TD class="tr5 td130"><SPAN class="p3 ft3">av</SPAN> </TD>
<TD colspan=3 class="tr5 td65"><SPAN class="p53 ft3">dess egen</SPAN> </TD>
<TD colspan=3 class="tr5 td76"><SPAN class="p87 ft3">skattelagstiftning.</SPAN> </TD>
<TD class="tr5 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr6 td26"><SPAN class="p3 ft3">authority of the requested Party</SPAN> </TD>
<TD colspan=7 class="tr6 td143"><SPAN class="p3 ft3">Den behöriga myndigheten i den</SPAN> </TD>
<TD class="tr6 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr5 td26"><SPAN class="p3 ft3">may decline to assist where the</SPAN> </TD>
<TD colspan=7 class="tr5 td143"><SPAN class="p3 ft3">anmodade parten får avslå en</SPAN> </TD>
<TD class="tr5 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr5 td26"><SPAN class="p3 ft3">request is not made in conformity</SPAN> </TD>
<TD colspan=7 class="tr5 td143"><SPAN class="p3 ft3">begäran när begäran inte har gjorts</SPAN> </TD>
<TD class="tr5 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr6 td26"><SPAN class="p3 ft3">with this Agreement.</SPAN> </TD>
<TD class="tr6 td130"><SPAN class="p3 ft3">i</SPAN> </TD>
<TD colspan=4 class="tr6 td17"><SPAN class="p48 ft3">överensstämmelse</SPAN> </TD>
<TD class="tr6 td110"><SPAN class="p39 ft3">med</SPAN> </TD>
<TD class="tr6 td34"><SPAN class="p89 ft3">detta</SPAN> </TD>
<TD class="tr6 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 rowspan=2 class="tr11 td26"><SPAN class="p36 ft3">2. The provisions of this</SPAN> </TD>
<TD colspan=2 class="tr5 td18"><SPAN class="p3 ft3">avtal.</SPAN> </TD>
<TD class="tr5 td64"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td87"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td18"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td110"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td34"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td143"><SPAN class="p87 ft3">2. Bestämmelserna i detta avtal</SPAN> </TD>
<TD class="tr5 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr6 td26"><SPAN class="p3 ft3">Agreement shall not impose on a</SPAN> </TD>
<TD colspan=7 class="tr6 td143"><SPAN class="p3 ft3">ska inte medföra skyldighet för en</SPAN> </TD>
<TD class="tr6 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr5 td26"><SPAN class="p3 ft3">Contracting Party the obligation to</SPAN> </TD>
<TD colspan=4 class="tr5 td60"><SPAN class="p3 ft3">avtalsslutande</SPAN> </TD>
<TD class="tr5 td18"><SPAN class="p43 ft3">part</SPAN> </TD>
<TD class="tr5 td110"><SPAN class="p39 ft3">att</SPAN> </TD>
<TD class="tr5 td34"><SPAN class="p87 ft3">lämna</SPAN> </TD>
<TD class="tr5 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td29"><SPAN class="p3 ft3">supply</SPAN> </TD>
<TD colspan=2 class="tr5 td62"><SPAN class="p62 ft3">information</SPAN> </TD>
<TD class="tr5 td79"><SPAN class="p41 ft3">which would</SPAN> </TD>
<TD colspan=3 class="tr5 td9"><SPAN class="p3 ft3">upplysningar</SPAN> </TD>
<TD class="tr5 td87"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td18"><SPAN class="p82 ft3">som</SPAN> </TD>
<TD class="tr5 td110"><SPAN class="p65 ft3">skulle</SPAN> </TD>
<TD class="tr5 td34"><SPAN class="p87 ft3">röja</SPAN> </TD>
<TD class="tr5 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr6 td26"><SPAN class="p3 ft3">disclose any trade, business, indu-</SPAN> </TD>
<TD colspan=7 class="tr6 td143"><SPAN class="p3 ft3"><NOBR>handels-,</NOBR> <NOBR>affärs-,</NOBR> industri- eller</SPAN> </TD>
<TD class="tr6 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr5 td26"><SPAN class="p3 ft3">strial, commercial or professional</SPAN> </TD>
<TD colspan=4 class="tr5 td60"><SPAN class="p3 ft3">yrkeshemlighet</SPAN> </TD>
<TD class="tr5 td18"><SPAN class="p65 ft3">eller</SPAN> </TD>
<TD colspan=2 class="tr5 td144"><SPAN class="p87 ft3">kommersiell</SPAN> </TD>
<TD class="tr5 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr5 td26"><SPAN class="p3 ft3">secret or trade process. Notwith-</SPAN> </TD>
<TD colspan=7 class="tr5 td143"><SPAN class="p3 ft3">hemlighet eller i näringsverk-</SPAN> </TD>
<TD class="tr5 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr6 td26"><SPAN class="p3 ft3">standing the foregoing, infor-</SPAN> </TD>
<TD colspan=7 class="tr6 td143"><SPAN class="p3 ft3">samhet nyttjat förfaringssätt. Utan</SPAN> </TD>
<TD class="tr6 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr5 td26"><SPAN class="p3 ft3">mation of the type referred to in</SPAN> </TD>
<TD colspan=7 class="tr5 td143"><SPAN class="p3 ft3">hinder av detta, ska upplysningar</SPAN> </TD>
<TD class="tr5 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr5 td26"><SPAN class="p3 ft3">Article 5, paragraph 4 shall not be</SPAN> </TD>
<TD colspan=7 class="tr5 td143"><SPAN class="p3 ft3">som avses i artikel 5 punkt 4 inte</SPAN> </TD>
<TD class="tr5 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr6 td26"><SPAN class="p3 ft3">treated as such a secret or trade</SPAN> </TD>
<TD colspan=2 class="tr6 td18"><SPAN class="p3 ft3">anses</SPAN> </TD>
<TD class="tr6 td64"><SPAN class="p60 ft3">som</SPAN> </TD>
<TD colspan=2 class="tr6 td29"><SPAN class="p68 ft3">sådana</SPAN> </TD>
<TD colspan=2 class="tr6 td144"><SPAN class="p87 ft3">hemligheter</SPAN> </TD>
<TD class="tr6 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr5 td26"><SPAN class="p3 ft3">process merely because it meets</SPAN> </TD>
<TD colspan=2 class="tr5 td18"><SPAN class="p3 ft3">eller</SPAN> </TD>
<TD class="tr5 td64"><SPAN class="p3 ft3">sådant</SPAN> </TD>
<TD colspan=3 class="tr5 td44"><SPAN class="p82 ft15">förfaringssätt</SPAN> </TD>
<TD class="tr5 td34"><SPAN class="p87 ft15">endast</SPAN> </TD>
<TD class="tr5 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr5 td26"><SPAN class="p3 ft3">the criteria in that paragraph.</SPAN> </TD>
<TD colspan=7 class="tr5 td143"><SPAN class="p3 ft3">på grund av att de uppfyller</SPAN> </TD>
<TD class="tr5 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 rowspan=2 class="tr13 td26"><SPAN class="p36 ft3">3. The provisions of this</SPAN> </TD>
<TD colspan=6 class="tr6 td84"><SPAN class="p3 ft3">villkoren i nämnda punkt.</SPAN> </TD>
<TD class="tr6 td34"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td143"><SPAN class="p87 ft3">3. Bestämmelserna i detta avtal</SPAN> </TD>
<TD class="tr5 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr5 td26"><SPAN class="p3 ft3">Agreement shall not impose on a</SPAN> </TD>
<TD colspan=7 class="tr5 td143"><SPAN class="p3 ft3">ska inte medföra skyldighet för en</SPAN> </TD>
<TD class="tr5 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr6 td26"><SPAN class="p3 ft3">Contracting Party the obligation to</SPAN> </TD>
<TD colspan=4 class="tr6 td60"><SPAN class="p3 ft3">avtalsslutande</SPAN> </TD>
<TD class="tr6 td18"><SPAN class="p63 ft3">part</SPAN> </TD>
<TD colspan=2 class="tr6 td144"><SPAN class="p87 ft3">att inhämta</SPAN> </TD>
<TD class="tr6 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td29"><SPAN class="p3 ft3">obtain</SPAN> </TD>
<TD class="tr5 td108"><SPAN class="p42 ft3">or</SPAN> </TD>
<TD class="tr5 td29"><SPAN class="p3 ft3">provide</SPAN> </TD>
<TD class="tr5 td79"><SPAN class="p41 ft3">information,</SPAN> </TD>
<TD colspan=2 class="tr5 td18"><SPAN class="p3 ft3">eller</SPAN> </TD>
<TD class="tr5 td64"><SPAN class="p55 ft3">lämna</SPAN> </TD>
<TD class="tr5 td87"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr5 td70"><SPAN class="p65 ft15">upplysningar</SPAN> </TD>
<TD class="tr5 td34"><SPAN class="p87 ft3">som</SPAN> </TD>
<TD class="tr5 td51"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td29"><SPAN class="p3 ft3">which</SPAN> </TD>
<TD colspan=3 class="tr7 td145"><SPAN class="p41 ft3">would reveal confidential</SPAN> </TD>
<TD colspan=7 class="tr7 td143"><SPAN class="p3 ft3">skulle röja hemlig kommunikation</SPAN> </TD>
<TD class="tr7 td51"><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="p74 ft5">communications between a client and an attorney, solicitor or other admitted legal representative where such communications are:</P>
<P class="p90 ft3"><SPAN class="ft3">(a)</SPAN><SPAN class="ft17">produced for the purposes of seeking or providing legal advice, or</SPAN></P>
<P class="p90 ft3"><SPAN class="ft3">(b)</SPAN><SPAN class="ft18">produced for the purposes of use in existing or contemplated legal proceedings.</SPAN></P>
<P class="p91 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="p92 ft5"><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="p92 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="p74 ft5">mellan en klient och dennes advokat eller annat juridiskt ombud, när sådan kommunikation:</P>
<P class="p93 ft5"><SPAN class="ft3">a)</SPAN><SPAN class="ft21">förevarit i syfte att söka eller lämna juridisk rådgivning, eller</SPAN></P>
<P class="p94 ft5"><SPAN class="ft3">b)</SPAN><SPAN class="ft22">förevarit i syfte att användas under pågående eller förestående rättsliga förfaranden.</SPAN></P>
<P class="p92 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="p92 ft3"><SPAN class="ft3">5.</SPAN><SPAN class="ft17">En begäran om upplysningar ska inte avslås på grund av att den skattefordran som föranleder begäran har bestridits.</SPAN></P>
<P class="p95 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="t9">
<TR>
<TD class="tr12 td26"><SPAN class="p3 ft14">Article 8</SPAN> </TD>
<TD class="tr12 td117"><SPAN class="p3 ft14">Artikel 8</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td26"><SPAN class="p3 ft4">Confidentiality</SPAN> </TD>
<TD class="tr14 td117"><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</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,</P>
</DIV>
</DIV>
</DIV>
<DIV id="id_2">
<P class="p15 ft3">Prop. 2009/10:112</P>
<P class="p83 ft3">14</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_15">
<DIV id="id_1">
<DIV id="id_1_1">
<P class="p74 ft3">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 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">
<TABLE cellpadding=0 cellspacing=0 class="t8">
<TR>
<TD class="tr1 td27"><SPAN class="p3 ft3">avseende de skatter som omfattas</SPAN> </TD>
<TD class="tr1 td17"><SPAN class="p3 ft3">Prop. 2009/10:112</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td27"><SPAN class="p3 ft3">av detta avtal. Sådana personer</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
<P class="p75 ft3">eller myndigheter ska använda dessa upplysningar endast för sådana ändamål. De får yppa upplysningarna vid offentliga domstolsförhandlingar eller i domstolsavgöranden. 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="t10">
<TR>
<TD class="tr2 td26"><SPAN class="p3 ft14">Article 9</SPAN> </TD>
<TD class="tr2 td71"><SPAN class="p3 ft14">Artikel 9</SPAN> </TD>
</TR>
<TR>
<TD class="tr10 td26"><SPAN class="p3 ft4">Costs</SPAN> </TD>
<TD class="tr10 td71"><SPAN class="p3 ft16">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="t11">
<TR>
<TD class="tr12 td26"><SPAN class="p3 ft14">Article 10</SPAN> </TD>
<TD class="tr12 td121"><SPAN class="p3 ft14">Artikel 10</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td26"><SPAN class="p3 ft4">Implementation legislation</SPAN> </TD>
<TD class="tr14 td121"><SPAN class="p3 ft16">Lagstiftning om implementering</SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="id_5">
<DIV id="id_5_1">
<P class="p96 ft5">The Contracting Parties shall enact any legislation necessary to comply with, and give effect to, the terms of the Agreement.</P>
<P class="p97 ft14">Article 11</P>
<P class="p98 ft4">Mutual agreement procedure</P>
<P class="p99 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft23">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="p100 ft5"><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>
</DIV>
<DIV id="id_5_2">
<P class="p101 ft5">De avtalsslutande parterna ska anta sådan lagstiftning som är nödvändig för att uppfylla och ge verkan åt villkoren i avtalet.</P>
<P class="p97 ft14">Artikel 11</P>
<P class="p102 ft24">Förfarandet vid ömsesidig överenskommelse</P>
<P class="p103 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft25">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="p104 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft26">De avtalsslutande parternas behöriga myndigheter får, utöver vad som framgår av punkt 1, ömsesidigt komma överens om förfarandena för tillämpning av</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t12">
<TR>
<TD class="tr3 td146"><SPAN class="p3 ft3">artiklarna 5 och 6.</SPAN> </TD>
<TD class="tr3 td147"><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="t2">
<TR>
<TD colspan=3 class="tr1 td26"><SPAN class="p41 ft3">3. The competent authorities of</SPAN> </TD>
<TD class="tr1 td50"><SPAN class="p50 ft3">3. De avtalsslutande parternas</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td128"><SPAN class="p3 ft3">the Contracting</SPAN> </TD>
<TD class="tr5 td54"><SPAN class="p3 ft3">Parties</SPAN> </TD>
<TD class="tr5 td56"><SPAN class="p41 ft3">may</SPAN> </TD>
<TD class="tr5 td50"><SPAN class="p3 ft3">behöriga myndigheter får träda i</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td128"><SPAN class="p3 ft3">communicate with</SPAN> </TD>
<TD class="tr5 td54"><SPAN class="p61 ft3">each</SPAN> </TD>
<TD class="tr5 td56"><SPAN class="p41 ft3">other</SPAN> </TD>
<TD class="tr5 td50"><SPAN class="p3 ft3">direkt förbindelse med varandra i</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr6 td26"><SPAN class="p3 ft3">directly for purposes of reaching</SPAN> </TD>
<TD class="tr6 td50"><SPAN class="p3 ft3">syfte att träffa överenskommelse</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td148"><SPAN class="p3 ft3">agreement under this Article.</SPAN> </TD>
<TD class="tr7 td56"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td50"><SPAN class="p3 ft3">med stöd av denna artikel.</SPAN> </TD>
</TR>
<TR>
<TD class="tr11 td128"><SPAN class="p3 ft14">Article 12</SPAN> </TD>
<TD class="tr11 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr11 td56"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr11 td50"><SPAN class="p3 ft14">Artikel 12</SPAN> </TD>
</TR>
<TR>
<TD class="tr11 td128"><SPAN class="p3 ft4">Entry into force</SPAN> </TD>
<TD class="tr11 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr11 td56"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr11 td50"><SPAN class="p3 ft4">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="ft27">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="ft26">The Agreement shall enter into force on the thirtieth day after the receipt of the later of these notifications and shall thereupon have effect</SPAN></P>
<P class="p92 ft5"><SPAN class="ft3">(a)</SPAN><SPAN class="ft28">for criminal tax matters, from the date of entry into force;</SPAN></P>
<P class="p92 ft3"><SPAN class="ft3">(b)</SPAN><SPAN class="ft18">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="p92 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft12">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="p106 ft5"><SPAN class="ft3">2.</SPAN><SPAN class="ft20">Avtalet träder i kraft den trettionde dagen efter det att den sista av dessa underrättelser har tagits emot och tillämpas</SPAN></P>
<P class="p107 ft5"><SPAN class="ft3">a)</SPAN><SPAN class="ft13">i skattebrottsärenden, från och med dagen för ikraftträdandet,</SPAN></P>
<P class="p108 ft5"><SPAN class="ft3">b)</SPAN><SPAN class="ft20">i alla andra ärenden som omfattas av artikel 1, för</SPAN></P>
<P class="p109 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="t13">
<TR>
<TD class="tr12 td26"><SPAN class="p3 ft14">Article 13</SPAN> </TD>
<TD class="tr12 td62"><SPAN class="p3 ft14">Artikel 13</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td26"><SPAN class="p3 ft4">Termination</SPAN> </TD>
<TD class="tr14 td62"><SPAN class="p3 ft16">Upphörande</SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="id_1_4">
<DIV id="id_1_4_1">
<P class="p90 ft3">1. 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</P>
</DIV>
<DIV id="id_1_4_2">
<P class="p90 ft3">1. 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 sex-</P>
</DIV>
</DIV>
</DIV>
<DIV id="id_2">
<P class="p15 ft3">Prop. 2009/10:112</P>
<P class="p110 ft3">16</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_17">
<DIV>
<DIV id="id_1">
<P class="p111 ft5">six months after the date of receipt of notice of termination by the other Contracting Party.</P>
<P class="p112 ft5">2. In the event of termination, both Contracting Parties shall remain bound by the provisions of Article 8 with respect to any information obtained under the Agreement.</P>
<P class="p113 ft5">In witness whereof the undersigned being duly authorised thereto have signed the Agreement.</P>
<P class="p114 ft3">Done at Paris, this 12<SPAN class="ft29">th </SPAN>day of January 2010, in duplicate in the English language.</P>
<P class="p115 ft3">For the Government of the</P>
<P class="p15 ft3">Kingdom of Sweden</P>
<P class="p98 ft4">Gunnar Lund</P>
<P class="p115 ft3">For the Government of the</P>
<P class="p116 ft3">Republic of San Marino</P>
<P class="p115 ft4">Antonella Mularoni</P>
</DIV>
<DIV id="id_2">
<P class="p117 ft5">månadersperiod som följer efter den dag då underrättelsen om uppsägning togs emot av den andra avtalsslutande parten.</P>
<P class="p118 ft3">2. I händelse av uppsägning ska de avtalsslutande parterna vara fortsatt bundna av bestämmelserna i artikel 8 i fråga om upplysningar som erhållits med stöd av avtalet.</P>
<P class="p119 ft5">Till bekräftelse härav har undertecknade, därtill vederbörligen bemyndigade, undertecknat detta avtal.</P>
<P class="p120 ft5">Som skedde i Paris den 12 januari 2010 i två exemplar på engelska språket.</P>
<P class="p121 ft30">För Konungariket Sveriges regering</P>
<P class="p97 ft4">Gunnar Lund</P>
<P class="p122 ft5">För Republiken San Marinos regering</P>
<P class="p123 ft4">Antonella Mularoni</P>
</DIV>
<DIV id="id_3">
<P class="p15 ft3">Prop. 2009/10:112</P>
<P class="p124 ft3">17</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_18">
<DIV id="dimg1">
<INGENBILD zsrc="GX0311218x1.jpg/" id="img1">
</DIV>
<TABLE cellpadding=0 cellspacing=0 class="t14">
<TR>
<TD class="tr9 td15"><SPAN class="p23 ft1">3</SPAN> </TD>
<TD class="tr9 td149"><SPAN class="p125 ft1">Ärendet och dess beredning</SPAN> </TD>
<TD class="tr9 td17"><SPAN class="p3 ft3">Prop. 2009/10:112</SPAN> </TD>
</TR>
</TABLE>
<P class="p126 ft3">Förhandlingar om informationsutbytesavtal med San Marino har förts under 2009. Utkast till avtal färdigställdes i november 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="p127 ft11">Kammarrätten i Stockholm <SPAN class="ft5">och </SPAN>Skatteverket. <SPAN class="ft5">Avtalet undertecknades i Paris den 12 januari 2010.</SPAN></P>
<P class="p128 ft5">Inom Finansdepartementet har upprättats ett förslag till lag om avtal mellan Sverige och San Marino om utbyte av upplysningar i skatteärenden.</P>
<P class="p129 ft4">Lagrådet</P>
<P class="p130 ft5">Genom den föreslagna lagen införlivas det avtal mellan Sverige och San Marino om utbyte av upplysningar i skatteärenden som undertecknades den 12 januari 2010 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="p131 ft32"><SPAN class="ft1">4</SPAN><SPAN class="ft31">Avtalet mellan Sverige och San Marino om utbyte av upplysningar i skatteärenden</SPAN></P>
<P class="p132 ft30"><SPAN class="ft33">Regeringens förslag: </SPAN>Riksdagen godkänner avtalet mellan Sverige och San Marino om utbyte av upplysningar i skatteärenden och antar regeringens förslag till lag om detta avtal.</P>
<P class="p133 ft3"><SPAN class="ft14">Remissinstanserna: </SPAN>Remissinstanserna tillstyrker förslaget till avtal.</P>
<P class="p128 ft34">Skälen för regeringens förslag: <SPAN class="ft5">Sverige har inte något informationsutbytesavtal med San Marino. 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 San Marino.</SPAN></P>
<P class="p134 ft35"><SPAN class="ft35">4.1</SPAN><SPAN class="ft36">Lagförslaget</SPAN></P>
<P class="p135 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="p128 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="p136 ft3">18</P>
</DIV>
<DIV id="page_19">
<TABLE cellpadding=0 cellspacing=0 class="t15">
<TR>
<TD class="tr8 td106"><SPAN class="p137 ft35">4.2</SPAN> </TD>
<TD class="tr8 td150"><SPAN class="p17 ft35">Informationsutbytesavtalets innehåll</SPAN> </TD>
<TD class="tr8 td17"><SPAN class="p3 ft3">Prop. 2009/10:112</SPAN> </TD>
</TR>
</TABLE>
<P class="p138 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="p139 ft30">Modellavtalet publicerades 2002 och syftar till att genom informationsutbyte främja internationellt samarbete i skatteärenden. Modellavtalet åtföljs av kommentarer till avtalets bestämmelser.</P>
<P class="p140 ft14"><SPAN class="ft14">4.2.1</SPAN><SPAN class="ft37">Avtalets syfte och tillämpningsområde</SPAN></P>
<P class="p141 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. Vidare anges att de rättigheter som tillkommer personer enligt den anmodade partens lagstiftning eller administrativa praxis förblir tillämpliga i den utsträckning de inte otillbörligt hindrar eller fördröjer ett effektivt utbyte av upplysningar. Punkt 1 i artikeln överensstämmer med motsvarande bestämmelser i modellavtalet.</P>
<P class="p142 ft5">I punkt 2 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="p143 ft3">19</P>
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<DIV>
<DIV id="id_1">
<P class="p74 ft14"><SPAN class="ft14">4.2.2</SPAN><SPAN class="ft38">Definitioner</SPAN></P>
<P class="p144 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="p145 ft14"><SPAN class="ft14">4.2.3</SPAN><SPAN class="ft38">Utbyte av upplysningar på begäran</SPAN></P>
<P class="p146 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="p147 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="p148 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="p149 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="p150 ft5">Artikel 5.5 innehåller en uppräkning av de uppgifter som en begäran om upplysningar ska innehålla.</P>
<P class="p147 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="p151 ft14"><SPAN class="ft14">4.2.4</SPAN><SPAN class="ft38">Utomlands utförda skatteutredningar</SPAN></P>
<P class="p152 ft30"><SPAN class="ft24">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. 2009/10:112</P>
<P class="p110 ft3">20</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_21">
<DIV>
<DIV id="id_1">
<P class="p153 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="p154 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="p155 ft14"><SPAN class="ft14">4.2.5</SPAN><SPAN class="ft37">Möjlighet att avslå en begäran</SPAN></P>
<P class="p156 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="p157 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 uppfyller villkoren i artikel 5.4, dvs. att de innehas av finansiella institutioner eller utgör information om ägarförhållanden.</P>
<P class="p158 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="p159 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="p159 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="p160 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. 2009/10:112</P>
<P class="p124 ft3">21</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_22">
<DIV>
<DIV id="id_1">
<P class="p161 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="p145 ft14"><SPAN class="ft14">4.2.6</SPAN><SPAN class="ft38">Sekretess</SPAN></P>
<P class="p162 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="p163 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="p147 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>
</DIV>
<DIV id="id_2">
<P class="p15 ft3">Prop. 2009/10:112</P>
<P class="p110 ft3">22</P>
</DIV>
</DIV>
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<DIV id="page_23">
<P class="p164 ft5">fjärde stycket offentlighets- och sekretesslagen gäller sekretessen i högst Prop. 2009/10:112 tjugo år.</P>
<P class="p165 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="p166 ft14"><SPAN class="ft14">4.2.7</SPAN><SPAN class="ft37">Kostnader</SPAN></P>
<P class="p167 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="p168 ft14"><SPAN class="ft14">4.2.8</SPAN><SPAN class="ft37">Förfarandet vid ömsesidig överenskommelse</SPAN></P>
<P class="p169 ft3">Förfarandet vid ömsesidig överenskommelse regleras i <SPAN class="ft4">artikel 11</SPAN>.</P>
<P class="p170 ft14"><SPAN class="ft14">4.2.9</SPAN><SPAN class="ft37">Slutbestämmelser</SPAN></P>
<P class="p167 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 mottagandet av den sista av de skriftliga underrättelser, som parterna ska lämna när de åtgärder vidtagits av respektive part som krävs för att avtalet ska träda i kraft. 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 den 1 januari det år som följer närmast efter det år då avtalet träder i kraft eller senare.</P>
<P class="p171 ft32"><SPAN class="ft1">5</SPAN><SPAN class="ft39">Konsekvenser för de offentliga finanserna m.m.</SPAN></P>
<P class="p172 ft3">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 San Marino.</P>
<P class="p173 ft5">Inte heller bedöms förslagen ge upphov till några ökade kostnader eller ökad arbetsbörda för Skatteverket eller för de allmänna förvaltningsdomstolarna.</P>
<P class="p174 ft3">23</P>
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<P class="p15 ft1">Finansdepartementet</P>
<P class="p98 ft3">Utdrag ur protokoll vid regeringssammanträde den 25 februari 2010</P>
<P class="p175 ft5">Närvarande: statsministern Reinfeldt, ordförande, och statsråden Olofsson, Odell, Larsson, Torstensson, Hägglund, Björklund, Carlsson, Littorin, Billström, Adelsohn Liljeroth, Tolgfors, Ohlsson</P>
<P class="p123 ft3">Föredragande: statsrådet Odell</P>
<P class="p176 ft30">Regeringen beslutar proposition 2009/10:112 Informationsutbytesavtal med San Marino.</P>
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<P class="p15 ft3">Prop. 2009/10:112</P>
<P class="p110 ft3">24</P>
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1
1
Riksdagen godkänner avtalet mellan Sverige och San Marino om utbyte av upplysningar i skatteärenden.
Bifall
Bifall
2009/10:SkU46
?
Acklamation
2
2
Riksdagen antar regeringens förslag till
lag om avtal mellan Sverige och San Marino om utbyte av upplysningar i skatteärenden.
Bifall
Bifall
2009/10:SkU46
?
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
2014-11-22 18:13:12
statustext
statustext
Ärendet är avslutat
GX03112
2017-10-18 14:40:11
tilldelat
Tilldelat
Skatteutskottet
2014-11-22 18:13:12
GX03112
prop_200910__112.pdf
325137
pdf
Informationsutbytesavtal med San Marino
https://data.riksdagen.se/fil/B99940A1-DE8C-439E-A5BE-4E01A39A0C35
behandlas_i
2009/10:SkU46
GX01SkU46
bet
2009/10
SkU46
Informationsutbytesavtal med San Marino
Betänkande