2683587GY03842010/1184propproppropProposition 2010/11:84PropositionPropositionFISkU8402011-03-22 00:00:002013-02-18 20:52:122011-03-22 00:00:00Protokoll om ändring i Europaråds- och OECD-konventionen om ömsesidig handräckning i skatteärendenhämtad_2html-echttps://data.riksdagen.se/dokument/GY0384/texthttps://data.riksdagen.se/dokument/GY0384https://data.riksdagen.se/dokumentstatus/GY0384
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<P class="p0 ft0">Regeringens proposition 2010/11:84</P>
<TABLE cellpadding=0 cellspacing=0 class="t0">
<TR>
<TD class="tr0 td0"><SPAN class="p1 ft1">Protokoll om ändring i Europaråds- och OECD-</SPAN> </TD>
<TD class="tr0 td1"><SPAN class="p2 ft1">Prop.</SPAN> </TD>
</TR>
<TR>
<TD class="tr1 td0"><SPAN class="p1 ft1">konventionen om ömsesidig handräckning i</SPAN> </TD>
<TD class="tr1 td1"><SPAN class="p2 ft1">2010/11:84</SPAN> </TD>
</TR>
<TR>
<TD class="tr2 td2"><SPAN class="p1 ft1">skatteärenden</SPAN> </TD>
<TD class="tr2 td3"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
<P class="p4 ft3">Regeringen överlämnar denna proposition till riksdagen.</P>
<P class="p5 ft3">Stockholm den 17 mars 2011</P>
<P class="p6 ft4">Fredrik Reinfeldt</P>
<P class="p7 ft4">Peter Norman</P>
<P class="p8 ft3">(Finansdepartementet)</P>
<P class="p9 ft1">Propositionens huvudsakliga innehåll</P>
<P class="p10 ft3">I propositionen föreslås att 1 § lagen (1990:313) om Europaråds- och <NOBR>OECD-konventionen</NOBR> om ömsesidig handräckning i skatteärenden och bilaga 1 till lagen ändras så att de överensstämmer med konventionen i dess lydelse enligt det ändringsprotokoll som öppnades för undertecknande den 27 maj 2010. Protokollet undertecknades samma dag av bl.a. Sverige.</P>
<P class="p11 ft3">Den huvudsakliga innebörden av ändringarna är dels att konventionens bestämmelser om informationsutbyte anpassas till den i dag internationellt accepterade standarden för sådant utbyte, dels att konventionen öppnas för anslutning även av stater som varken är medlemsstater i Europarådet eller medlemsländer i OECD. Konventionen blir därmed ett viktigt instrument för stater som snabbt vill bli delaktiga i ett effektivt informationsutbyte på skatteområdet.</P>
<P class="p11 ft5">Äldre bestämmelser ska fortfarande gälla i förhållande till parter som har tillträtt konventionen, men inte ändringsprotokollet.</P>
<P class="p12 ft3">Ändringen föreslås träda i kraft den dag regeringen bestämmer.</P>
<P class="p13 ft3">1</P>
</DIV>
<DIV id="page_2">
<DIV>
<DIV id="id_1">
<P class="p14 ft1">Innehållsförteckning</P>
<TABLE cellpadding=0 cellspacing=0 class="t1">
<TR>
<TD class="tr3 td4"><SPAN class="p3 ft3"><A href="#page_3">1</A></SPAN> </TD>
<TD colspan=2 class="tr3 td5"><SPAN class="p15 ft3"><A href="#page_3">Förslag till riksdagsbeslut.................................................................</A></SPAN> </TD>
<TD class="tr3 td6"><SPAN class="p16 ft3"><A href="#page_3">3</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr4 td4"><SPAN class="p3 ft3"><A href="#page_4">2</A></SPAN> </TD>
<TD colspan=2 class="tr4 td5"><SPAN class="p15 ft3"><A href="#page_4">Förslag till lag om ändring i lagen (1990:313) om</A></SPAN> </TD>
<TD class="tr4 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td4"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr5 td5"><SPAN class="p15 ft3"><A href="#page_4">Europaråds- och </A><NOBR><A href="#page_4">OECD-konventionen</A></NOBR><A href="#page_4"> om ömsesidig</A></SPAN> </TD>
<TD class="tr5 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td4"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr6 td5"><SPAN class="p15 ft3"><A href="#page_4">handräckning i skatteärenden............................................................</A></SPAN> </TD>
<TD class="tr6 td6"><SPAN class="p16 ft3"><A href="#page_4">4</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr2 td4"><SPAN class="p3 ft3"><A href="#page_68">3</A></SPAN> </TD>
<TD colspan=2 class="tr2 td5"><SPAN class="p15 ft3"><A href="#page_68">Ärendet och dess beredning............................................................</A></SPAN> </TD>
<TD class="tr2 td6"><SPAN class="p16 ft3"><A href="#page_68">68</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr2 td4"><SPAN class="p3 ft3"><A href="#page_69">4</A></SPAN> </TD>
<TD colspan=2 class="tr2 td5"><SPAN class="p15 ft3"><A href="#page_69">Protokollet om ändring i Europaråds- och OECD-</A></SPAN> </TD>
<TD class="tr2 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td4"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr7 td5"><SPAN class="p15 ft3"><A href="#page_69">konventionen om ömsesidig handräckning i skatteärenden............</A></SPAN> </TD>
<TD class="tr7 td6"><SPAN class="p16 ft3"><A href="#page_69">69</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td4"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td7"><SPAN class="p15 ft3"><A href="#page_70">4.1</A></SPAN> </TD>
<TD class="tr5 td8"><SPAN class="p17 ft3"><A href="#page_70">Lagförslaget .....................................................................</A></SPAN> </TD>
<TD class="tr5 td6"><SPAN class="p16 ft3"><A href="#page_70">70</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td4"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td7"><SPAN class="p15 ft3"><A href="#page_71">4.2</A></SPAN> </TD>
<TD class="tr6 td8"><SPAN class="p17 ft3"><A href="#page_71">Protokollets innehåll ........................................................</A></SPAN> </TD>
<TD class="tr6 td6"><SPAN class="p16 ft3"><A href="#page_71">71</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr2 td4"><SPAN class="p3 ft3"><A href="#page_73">5</A></SPAN> </TD>
<TD colspan=2 class="tr2 td5"><SPAN class="p15 ft3"><A href="#page_73">Konsekvenser för de offentliga finanserna .....................................</A></SPAN> </TD>
<TD class="tr2 td6"><SPAN class="p16 ft3"><A href="#page_73">73</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr8 td4"><SPAN class="p3 ft3"><A href="#page_73">6</A></SPAN> </TD>
<TD colspan=2 class="tr8 td5"><SPAN class="p15 ft3"><A href="#page_73">Författningskommentar...................................................................</A></SPAN> </TD>
<TD class="tr8 td6"><SPAN class="p16 ft3"><A href="#page_73">73</A></SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr2 td9"><SPAN class="p3 ft3"><A href="#page_74">Bilaga 1 Protocol amending the Convention on Mutual</A></SPAN> </TD>
<TD class="tr2 td6"><SPAN class="p3 ft2"> </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 td8"><SPAN class="p17 ft3"><A href="#page_74">Administrative Assistance in Tax Matters............................</A></SPAN> </TD>
<TD class="tr6 td6"><SPAN class="p16 ft3"><A href="#page_74">74</A></SPAN> </TD>
</TR>
<TR>
<TD class="tr1 td4"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr1 td8"><SPAN class="p18 ft3"><A href="#page_75">Protocole d'amendement à la Convention concernant</A></SPAN> </TD>
<TD class="tr1 td6"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr9 td4"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td7"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td8"><SPAN class="p17 ft3"><A href="#page_75">l'assistance administrative mutuelle en matière fiscale.........</A></SPAN> </TD>
<TD class="tr9 td6"><SPAN class="p16 ft3"><A href="#page_75">75</A></SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr1 td9"><SPAN class="p3 ft3"><A href="#page_88">Bilaga 2 Protokoll om ändring i konventionen om ömsesidig</A></SPAN> </TD>
<TD class="tr1 td6"><SPAN class="p3 ft2"> </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 td8"><SPAN class="p17 ft3"><A href="#page_88">handräckning i skatteärenden ...............................................</A></SPAN> </TD>
<TD class="tr6 td6"><SPAN class="p16 ft3"><A href="#page_88">88</A></SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr2 td9"><SPAN class="p3 ft3"><A href="#page_94">Utdrag ur protokoll vid regeringssammanträde den 17 mars 2011.........</A></SPAN> </TD>
<TD class="tr2 td6"><SPAN class="p16 ft3"><A href="#page_94">94</A></SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="id_2">
<P class="p14 ft3">Prop. 2010/11:84</P>
<P class="p19 ft3">2</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_3">
<TABLE cellpadding=0 cellspacing=0 class="t2">
<TR>
<TD class="tr10 td10"><SPAN class="p20 ft1">1</SPAN> </TD>
<TD class="tr10 td11"><SPAN class="p2 ft1">Förslag till riksdagsbeslut</SPAN> </TD>
<TD class="tr10 td12"><SPAN class="p3 ft3">Prop. 2010/11:84</SPAN> </TD>
</TR>
</TABLE>
<P class="p21 ft3">Regeringen föreslår att riksdagen</P>
<P class="p22 ft5"><SPAN class="ft3">1.</SPAN><SPAN class="ft6">godkänner protokollet undertecknat den 27 maj 2010 om ändring i Europaråds- och </SPAN><NOBR>OECD-konventionen</NOBR> om ömsesidig handräckning i skatteärenden (avsnitt 4),</P>
<P class="p22 ft5"><SPAN class="ft3">2.</SPAN><SPAN class="ft6">antar regeringens förslag till lag om ändring i lagen (1990:313) om Europaråds- och </SPAN><NOBR>OECD-konventionen</NOBR> om ömsesidig handräckning i skatteärenden.</P>
<P class="p23 ft3">3</P>
</DIV>
<DIV id="page_4">
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<DIV id="id_1">
<TABLE cellpadding=0 cellspacing=0 class="t3">
<TR>
<TD class="tr0 td10"><SPAN class="p20 ft1">2</SPAN> </TD>
<TD class="tr0 td13"><SPAN class="p2 ft1">Förslag till lag om ändring i lagen (1990:313) <SPAN class="ft7">Prop. 2010/11:84</SPAN></SPAN> </TD>
</TR>
<TR>
<TD class="tr2 td10"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr2 td13"><SPAN class="p2 ft1">om Europaråds- och <NOBR>OECD-konventionen</NOBR> om</SPAN> </TD>
</TR>
<TR>
<TD class="tr3 td10"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr3 td13"><SPAN class="p2 ft1">ömsesidig handräckning i skatteärenden</SPAN> </TD>
</TR>
</TABLE>
<P class="p24 ft5">Härigenom föreskrivs att 1 § lagen (1990:313) om Europaråds- och <NOBR>OECD-konventionen</NOBR> om ömsesidig handräckning i skatteärenden och bilaga 1 till lagen ska ha följande lydelse.</P>
<TABLE cellpadding=0 cellspacing=0 class="t4">
<TR>
<TD class="tr3 td14"><SPAN class="p3 ft4">Nuvarande lydelse</SPAN> </TD>
<TD class="tr3 td15"><SPAN class="p16 ft4">Föreslagen lydelse</SPAN> </TD>
</TR>
<TR>
<TD class="tr11 td14"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr11 td15"><SPAN class="p25 ft3">1 §</SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="id_2">
<DIV id="id_2_1">
<P class="p26 ft3">Den av Europarådet och OECD upprättade konventionen om ömsesidig handräckning i skatteärenden, som öppnades för undertecknande den 25 januari 1988, <SPAN class="ft4">skall </SPAN>gälla för Sveriges del. Konventionen är avfattad på engelska och franska språken. Båda texterna har samma giltighet. Den engelska och franska texten liksom en svensk översättning finns intagen i <SPAN class="ft8">bilaga 1 </SPAN>till denna lag.</P>
</DIV>
<DIV id="id_2_2">
<P class="p26 ft3">Den av Europarådet och OECD upprättade konventionen om ömsesidig handräckning i skatteärenden, som öppnades för undertecknande den 25 januari 1988, <SPAN class="ft4">i den lydelse som denna erhållit genom det protokoll om ändring i konventionen som öppnades för undertecknande den 27 maj 2010, ska </SPAN>gälla för Sveriges del. Konventionen är avfattad på engelska och franska språken. Båda texterna har samma giltighet. Den engelska och franska texten liksom en svensk översättning finns intagen i <SPAN class="ft8">bilaga 1 </SPAN>till denna lag.</P>
</DIV>
</DIV>
<DIV id="id_3">
<P class="p27 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft9">Denna lag träder i kraft den dag regeringen bestämmer.</SPAN></P>
<P class="p28 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft9">Denna lag tillämpas på handräckning avseende beskattningsperioder som börjar den 1 januari det år som följer närmast efter det år då den av Europarådet och OECD upprättade konventionen om ömsesidig handräckning i skatteärenden (konventionen) i dess lydelse enligt det protokoll om ändring i konventionen som öppnades för undertecknande den 27 maj 2010 (2010 års protokoll) träder i kraft i förhållande till en part eller senare. Om någon beskattningsperiod inte föreligger tillämpas denna lag på handräckning avseende skatteanspråk som uppkommer den 1 januari det år som följer närmast efter det år då konventionen i dess lydelse enligt 2010 års protokoll trädde i kraft i förhållande till en part eller senare. I ärenden som innefattar ett uppsåtligt handlande som är straffbart enligt den ansökande partens lagstiftning tillämpas lagen emellertid även i fråga om tidigare beskattningsperioder eller skatteanspråk.</SPAN></P>
<P class="p29 ft11"><SPAN class="ft3">3.</SPAN><SPAN class="ft10">Äldre bestämmelser gäller fortfarande i förhållande till parter som har tillträtt konventionen, men inte 2010 års protokoll.</SPAN></P>
<P class="p30 ft3">4</P>
</DIV>
</DIV>
<DIV id="page_5">
<P class="p31 ft3">Prop. 2010/11:84</P>
<P class="p32 ft3">5</P>
</DIV>
<DIV id="page_6">
<DIV>
<DIV id="id_1">
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<TD width=77px></TD>
<TD width=11px></TD>
</TR>
<TR>
<TD colspan=3 class="tr10 td16"><SPAN class="p3 ft12">CONSEIL DE L’EUROPE</SPAN> </TD>
<TD colspan=4 class="tr10 td17"><SPAN class="p3 ft12">COUNCIL OF EUROPE</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr9 td18"><SPAN class="p3 ft13">CONVENTION</SPAN> </TD>
<TD class="tr9 td19"><SPAN class="p33 ft13">CON-</SPAN> </TD>
<TD colspan=4 class="tr9 td17"><SPAN class="p3 ft13">CONVENTION ON MU-</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr4 td16"><SPAN class="p3 ft12">CERNANT L’ASSISTAN-</SPAN> </TD>
<TD class="tr4 td20"><SPAN class="p3 ft12">TUAL</SPAN> </TD>
<TD colspan=3 class="tr4 td21"><SPAN class="p17 ft12">ADMINISTRATI-</SPAN> </TD>
</TR>
<TR>
<TD class="tr9 td22"><SPAN class="p3 ft13">CE</SPAN> </TD>
<TD colspan=2 class="tr9 td23"><SPAN class="p33 ft13">ADMINISTRATIVE</SPAN> </TD>
<TD colspan=4 class="tr9 td17"><SPAN class="p3 ft13">VE ASSISTANCE IN TAX</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr9 td18"><SPAN class="p3 ft13">MUTUELLE EN</SPAN> </TD>
<TD class="tr9 td19"><SPAN class="p33 ft13">MATI-</SPAN> </TD>
<TD colspan=2 class="tr9 td24"><SPAN class="p3 ft13">MATTERS</SPAN> </TD>
<TD class="tr9 td25"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr8 td18"><SPAN class="p3 ft12">ÈRE FISCALE</SPAN> </TD>
<TD class="tr8 td19"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr8 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr8 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr8 td25"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr8 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr12 td18"><SPAN class="p3 ft12">CONVENTION</SPAN> </TD>
<TD class="tr12 td19"><SPAN class="p33 ft12">CON-</SPAN> </TD>
<TD colspan=4 class="tr12 td17"><SPAN class="p3 ft12">CONVENTION ON MU-</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr9 td16"><SPAN class="p3 ft13">CERNANT L’ASSISTAN-</SPAN> </TD>
<TD class="tr9 td20"><SPAN class="p3 ft13">TUAL</SPAN> </TD>
<TD colspan=3 class="tr9 td21"><SPAN class="p17 ft13">ADMINISTRATI-</SPAN> </TD>
</TR>
<TR>
<TD class="tr9 td22"><SPAN class="p3 ft13">CE</SPAN> </TD>
<TD colspan=2 class="tr9 td23"><SPAN class="p33 ft13">ADMINISTRATIVE</SPAN> </TD>
<TD colspan=4 class="tr9 td17"><SPAN class="p3 ft13">VE ASSISTANCE IN TAX</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td18"><SPAN class="p3 ft12">MUTUELLE EN</SPAN> </TD>
<TD class="tr4 td19"><SPAN class="p33 ft12">MATI-</SPAN> </TD>
<TD colspan=2 class="tr4 td24"><SPAN class="p3 ft12">MATTERS</SPAN> </TD>
<TD class="tr4 td25"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr4 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr2 td18"><SPAN class="p3 ft12">ÈRE FISCALE</SPAN> </TD>
<TD class="tr2 td19"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr2 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr2 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr2 td25"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr2 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr12 td18"><SPAN class="p3 ft12">Préambule</SPAN> </TD>
<TD class="tr12 td19"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr12 td24"><SPAN class="p3 ft12">Preamble</SPAN> </TD>
<TD class="tr12 td25"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr7 td16"><SPAN class="p33 ft3">Les Etats membres du Conseil</SPAN> </TD>
<TD colspan=4 class="tr7 td17"><SPAN class="p16 ft3">The member States of the</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr5 td16"><SPAN class="p3 ft3">de l'Europe et les pays Membres</SPAN> </TD>
<TD colspan=4 class="tr5 td17"><SPAN class="p3 ft3">Council of Europe and the Member</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr7 td16"><SPAN class="p3 ft3">de l'Organisation de Coopération</SPAN> </TD>
<TD colspan=4 class="tr7 td17"><SPAN class="p3 ft3">countries of the Organisation for</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr7 td16"><SPAN class="p3 ft3">et de Développement Economi-</SPAN> </TD>
<TD colspan=4 class="tr7 td17"><SPAN class="p3 ft3">Economic <NOBR>Co-operation</NOBR> and Deve-</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr5 td16"><SPAN class="p3 ft3">ques, (OCDE), signataires de la</SPAN> </TD>
<TD class="tr5 td20"><SPAN class="p3 ft3">lopment</SPAN> </TD>
<TD colspan=2 class="tr5 td28"><SPAN class="p34 ft3">(OECD), signatories</SPAN> </TD>
<TD class="tr5 td26"><SPAN class="p16 ft3">of</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr6 td18"><SPAN class="p3 ft3">présente Convention,</SPAN> </TD>
<TD class="tr6 td19"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr6 td24"><SPAN class="p3 ft3">this Convention,</SPAN> </TD>
<TD class="tr6 td25"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr11 td16"><SPAN class="p35 ft3">Considérant que le développe-</SPAN> </TD>
<TD colspan=4 class="tr11 td17"><SPAN class="p16 ft3">Considering that the development</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr7 td16"><SPAN class="p3 ft3">ment des mouvements internatio-</SPAN> </TD>
<TD colspan=2 class="tr7 td24"><SPAN class="p3 ft3">of international</SPAN> </TD>
<TD class="tr7 td25"><SPAN class="p36 ft3">movement</SPAN> </TD>
<TD class="tr7 td26"><SPAN class="p16 ft3">of</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr7 td16"><SPAN class="p3 ft3">naux de personnes, de capitaux, de</SPAN> </TD>
<TD colspan=4 class="tr7 td17"><SPAN class="p3 ft14">persons, capital, goods and services</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr5 td16"><SPAN class="p3 ft3">biens et de services – par ailleurs</SPAN> </TD>
<TD colspan=4 class="tr5 td17"><SPAN class="p3 ft3">– although highly beneficial in</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr7 td16"><SPAN class="p3 ft3">largement bénéfique – a accru les</SPAN> </TD>
<TD colspan=4 class="tr7 td17"><SPAN class="p3 ft3">itself – has increased the</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr7 td16"><SPAN class="p3 ft3">possibilités d'évasion et de fraude</SPAN> </TD>
<TD colspan=4 class="tr7 td17"><SPAN class="p3 ft3">possibilities of tax avoidance and</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr5 td16"><SPAN class="p3 ft3">fiscales, ce qui nécessite une</SPAN> </TD>
<TD class="tr5 td20"><SPAN class="p3 ft3">evasion</SPAN> </TD>
<TD colspan=3 class="tr5 td21"><SPAN class="p16 ft3">and therefore requires</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td18"><SPAN class="p3 ft3">coopération croissante</SPAN> </TD>
<TD class="tr7 td19"><SPAN class="p33 ft3">entre les</SPAN> </TD>
<TD colspan=4 class="tr7 td17"><SPAN class="p3 ft3">increasing <NOBR>co-operation</NOBR> among tax</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr6 td18"><SPAN class="p3 ft3">autorités fiscales;</SPAN> </TD>
<TD class="tr6 td19"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr6 td24"><SPAN class="p3 ft3">authorities;</SPAN> </TD>
<TD class="tr6 td25"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr11 td16"><SPAN class="p35 ft3">Prenant note avec satisfaction de</SPAN> </TD>
<TD colspan=2 class="tr11 td24"><SPAN class="p37 ft3">Welcoming the</SPAN> </TD>
<TD colspan=2 class="tr11 td29"><SPAN class="p16 ft3">various efforts</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr7 td16"><SPAN class="p3 ft3">tous les efforts déployés au cours</SPAN> </TD>
<TD colspan=4 class="tr7 td17"><SPAN class="p3 ft3">made in recent years to combat tax</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr5 td16"><SPAN class="p3 ft3">des dernières années sur le plan</SPAN> </TD>
<TD colspan=4 class="tr5 td17"><SPAN class="p3 ft3">avoidance and tax evasion on an</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr7 td16"><SPAN class="p3 ft3">international, que ce soit à titre</SPAN> </TD>
<TD colspan=4 class="tr7 td17"><SPAN class="p3 ft3">international level, whether bila-</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr7 td16"><SPAN class="p3 ft3">bilatéral ou multilatéral, pour</SPAN> </TD>
<TD colspan=3 class="tr7 td30"><SPAN class="p3 ft3">terally or multilaterally;</SPAN> </TD>
<TD class="tr7 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr5 td16"><SPAN class="p3 ft3">lutter contre l'évasion et la fraude</SPAN> </TD>
<TD class="tr5 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td25"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr6 td18"><SPAN class="p3 ft3">fiscales;</SPAN> </TD>
<TD class="tr6 td19"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td27"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td25"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr11 td16"><SPAN class="p35 ft3">Considérant qu'une coordination</SPAN> </TD>
<TD colspan=4 class="tr11 td17"><SPAN class="p16 ft3">Considering that a <NOBR>co-ordinated</NOBR></SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr7 td16"><SPAN class="p3 ft3">des efforts est nécessaire entre les</SPAN> </TD>
<TD colspan=4 class="tr7 td17"><SPAN class="p3 ft3">effort between States is necessary</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr7 td16"><SPAN class="p3 ft3">Etats pour encourager toutes les</SPAN> </TD>
<TD colspan=4 class="tr7 td17"><SPAN class="p3 ft3">in order to foster all forms of</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr5 td16"><SPAN class="p3 ft3">formes d'assistance administrative</SPAN> </TD>
<TD colspan=2 class="tr5 td24"><SPAN class="p3 ft3">administrative</SPAN> </TD>
<TD class="tr5 td25"><SPAN class="p38 ft14">assistance</SPAN> </TD>
<TD class="tr5 td26"><SPAN class="p17 ft3">in</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr7 td16"><SPAN class="p3 ft3">en matière fiscale, pour les impôts</SPAN> </TD>
<TD colspan=4 class="tr7 td17"><SPAN class="p3 ft3">matters concerning taxes of any</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr7 td16"><SPAN class="p3 ft3">de toute nature, tout en assurant</SPAN> </TD>
<TD colspan=4 class="tr7 td17"><SPAN class="p3 ft3">kind whilst at the same time</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td22"><SPAN class="p3 ft3">une</SPAN> </TD>
<TD colspan=2 class="tr5 td23"><SPAN class="p35 ft3">protection appropriée des</SPAN> </TD>
<TD class="tr5 td20"><SPAN class="p3 ft3">ensuring</SPAN> </TD>
<TD colspan=2 class="tr5 td28"><SPAN class="p34 ft3">adequate protection</SPAN> </TD>
<TD class="tr5 td26"><SPAN class="p16 ft3">of</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr6 td18"><SPAN class="p3 ft3">droits des contribuables;</SPAN> </TD>
<TD class="tr6 td19"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=3 class="tr6 td30"><SPAN class="p3 ft3">the rights of taxpayers;</SPAN> </TD>
<TD class="tr6 td26"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="id_2">
<P class="p39 ft3">Prop. 2010/11:84</P>
<P class="p19 ft3">6</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_7">
<DIV>
<DIV id="id_1">
<P class="p40 ft4">Bilaga 1</P>
<P class="p41 ft3">Översättning</P>
<P class="p42 ft12">EUROPARÅDS- OCH <NOBR>OECD-KONVENTIONEN</NOBR> OM ÖMSESIDIG HAND- RÄCKNING I SKATTE- ÄRENDEN</P>
<P class="p43 ft12">KONVENTION OM ÖMSESIDIG HAND- RÄCKNING I SKATTE- ÄRENDEN</P>
<P class="p44 ft12">Inledning</P>
<P class="p45 ft3">Undertecknarna av denna konvention, medlemsstater i Europarådet och medlemsländer i Organisationen för ekonomiskt samarbete och utveckling (OECD)</P>
<P class="p46 ft3"><SPAN class="ft8">som beaktar </SPAN>att den i och för sig positiva utvecklingen av det internationella flödet av personer, kapital, varor och tjänster har ökat möjligheterna till skatteundandragande och skatteflykt och att detta medfört behov av ett utökat samarbete skattemyndigheter emellan;</P>
<P class="p47 ft5"><SPAN class="ft15">som välkomnar </SPAN>de olika åtgärder som under senare år vidtagits på internationell nivå, såväl bilateralt som multilateralt, för att motverka skatteundandragande och skatteflykt;</P>
<P class="p48 ft4"><SPAN class="ft8">som konstaterar </SPAN><SPAN class="ft3">att internationellt samordnade ansträngningar är nödvändiga för att befrämja alla former av handräckning i ärenden som rör skatter av varje slag och för att på samma gång ge de skattskyldigas rättigheter fullgott skydd;</SPAN></P>
</DIV>
<DIV id="id_2">
<P class="p14 ft3">Prop. 2010/11:84</P>
<P class="p32 ft3">7</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_8">
<DIV id="id_1">
<DIV id="id_1_1">
<P class="p26 ft5">Reconnaissant que la coopération internationale peut jouer un rôle important en facilitant une évaluation correcte des obligations fiscales et en aidant le contribuable à faire respecter ses droits;</P>
<P class="p49 ft3">Considérant que les principes fondamentaux en vertu desquels toute personne peut, dans la détermination de ses droits et obligations, prétendre à une procédure régulière doivent être reconnus dans tous les Etats comme s'appliquant en matière fiscale et que les Etats devraient s'efforcer de protéger les intérêts légitimes du contribuable, en lui accordant notamment une protection appropriée contre la discrimination et la double imposition;</P>
</DIV>
<DIV id="id_1_2">
<P class="p50 ft3">Prop. 2010/11:84</P>
<P class="p51 ft5">Recognising that international <NOBR>co-operation</NOBR> can play an important part in facilitating the proper determination of tax liabilities and in helping the taxpayer to secure his rights;</P>
<P class="p52 ft3">Considering that fundamental principles entitling every person to have his rights and obligations determined in accordance with a proper legal procedure should be recognised as applying to tax matters in all States and that States should endeavour to protect the legitimate interests of taxpayers, including appropriate protection against discrimination and double taxation;</P>
</DIV>
</DIV>
<DIV id="id_2">
<DIV id="id_2_1">
<P class="p26 ft4">Convaincus dès lors que les Etats devraient prendre des mesures ou fournir des renseignements en tenant compte de la nécessité de protéger la confidentialité des renseignements ainsi que des instruments internationaux relatifs à la protection de la vie privée et au flux de données de caractère personnel;</P>
</DIV>
<DIV id="id_2_2">
<P class="p26 ft4">Convinced therefore that States should carry out measures or supply information, having regard to the necessity of protecting the confidentiality of information, and taking account of international instruments for the protection of privacy and flows of personal data;</P>
</DIV>
</DIV>
<DIV id="id_3">
<DIV id="id_3_1">
<P class="p26 ft4">Considérant qu’un nouveau cadre de coopération s’est mis en place et qu’il est souhaitable de disposer d’un instrument multilatéral pour permettre au plus grand nombre d’Etats de bénéficier du nouveau cadre de coopération et également d’appliquer les normes internationales de coopération les plus élevées dans le domaine fiscal;</P>
</DIV>
<DIV id="id_3_2">
<P class="p26 ft4">Considering that a new cooperative environment has emerged and that it is desirable that a multilateral instrument is made available to allow the widest number of States to obtain the benefits of the new <NOBR>co-operative</NOBR> environment and at the same time implement the highest international standards of <NOBR>co-operation</NOBR> in the tax field;</P>
</DIV>
</DIV>
<DIV id="id_4">
<P class="p14 ft3">8</P>
</DIV>
</DIV>
<DIV id="page_9">
<DIV>
<DIV id="id_1">
<P class="p26 ft4"><SPAN class="ft8">som är medvetna om </SPAN><SPAN class="ft3">att internationellt samarbete kan spela en viktig roll för att underlätta ett korrekt bestämmande av skattskyldighet och för att underlätta för den skattskyldige att få sina rättigheter tillgodosedda;</SPAN></P>
<P class="p53 ft3"><SPAN class="ft8">som finner </SPAN>att de grundläggande principer, vilka ger varje person rätt att få sina rättigheter och skyldigheter prövade i enlighet med ett rättsligt reglerat förfarande, bör erkännas såsom tillämpliga på skatteärenden i alla stater och att staterna bör eftersträva att skydda de skattskyldigas berättigade intressen, däri inbegripet skäligt skydd mot diskriminering och dubbelbeskattning;</P>
<P class="p54 ft16"><SPAN class="ft15">som därför är övertygade om </SPAN>att stater bör vidta åtgärder eller lämna upplysningar, med beaktande av kravet på sekretesskydd för upplysningarna, och med beaktande av internationella instrument för skyddande av integritet och flöden av personuppgifter;</P>
<P class="p55 ft4"><SPAN class="ft8">med beaktande av </SPAN>att en ny samarbetsvillig omgivning har vuxit fram och att det är önskvärt att ett multilateralt instrument görs tillgängligt som ger största möjliga antal stater möjlighet att dra nytta av den nya samarbetsvilliga omgivningen och samtidigt att genomföra de högst utvecklade normerna för samarbete på skatteområdet;</P>
</DIV>
<DIV id="id_2">
<P class="p56 ft3">Prop. 2010/11:84</P>
<P class="p32 ft3">9</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_10">
<DIV id="id_1">
<DIV id="id_1_1">
<P class="p57 ft11">Désireux de conclure une Convention d'assistance administrative mutuelle en matière fiscale,</P>
<P class="p58 ft3">Sont convenus de ce qui suit:</P>
</DIV>
<DIV id="id_1_2">
<P class="p59 ft3">Prop. 2010/11:84</P>
<P class="p60 ft11">Desiring to conclude a convention on mutual administrative assistance in tax matters;</P>
<P class="p58 ft3">Have agreed as follows:</P>
</DIV>
</DIV>
<DIV id="id_2">
<DIV id="id_2_1">
<P class="p14 ft12">Chapitre I</P>
<P class="p61 ft12">Champ d'application de la Convention</P>
<P class="p62 ft3">Article 1</P>
<P class="p63 ft15">Objet de la Convention et personnes visées</P>
<P class="p57 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft17">Les Parties s'accordent mutuellement, sous réserve des dispositions du chapitre IV, une assistance administrative en mati- ère fiscale. Cette assistance couvre, le cas échéant, des actes accomplis par des organes juridictionnels.</SPAN></P>
<P class="p64 ft5"><SPAN class="ft3">2.</SPAN><SPAN class="ft18">Cette assistance administrative comprend:</SPAN></P>
<P class="p57 ft3">a. l'échange de renseignements, y compris les contrôles fiscaux simultanés et la participation à des contrôles fiscaux menés à l'étranger;</P>
<P class="p64 ft5">b. le recouvrement des créances fiscales y compris les mesures conservatoires; et</P>
<P class="p65 ft3">c. la notification de documents.</P>
<P class="p57 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft19">Une Partie accordera son assistance administrative, que la personne affectée soit un résident ou un ressortissant d'une Partie ou de tout autre Etat.</SPAN></P>
<P class="p66 ft3">Article 2</P>
<P class="p67 ft8">Impôts visés</P>
<P class="p68 ft5">1. La présente Convention s'applique:</P>
<P class="p65 ft3"><SPAN class="ft3">a.</SPAN><SPAN class="ft20">aux impôts suivants:</SPAN></P>
<P class="p69 ft3"><SPAN class="ft3">i.</SPAN><SPAN class="ft21">impôts sur le revenu ou les bénéfices,</SPAN></P>
<P class="p69 ft11"><SPAN class="ft3">ii.</SPAN><SPAN class="ft22">impôts sur les gains en capital qui sont perçus séparément</SPAN></P>
</DIV>
<DIV id="id_2_2">
<P class="p14 ft12">Chapter I</P>
<P class="p67 ft12">Scope of the Convention</P>
<P class="p70 ft3">Article 1</P>
<P class="p71 ft15">Object of the Convention and persons covered</P>
<P class="p72 ft5"><SPAN class="ft3">1.</SPAN><SPAN class="ft23">The Parties shall, subject to the provisions of Chapter IV, provide administrative assistance to each other in tax matters. Such assistance may involve, where appropriate, measures taken by judicial bodies.</SPAN></P>
<P class="p73 ft5"><SPAN class="ft3">2.</SPAN><SPAN class="ft6">Such administrative assistance shall comprise:</SPAN></P>
<P class="p72 ft5"><SPAN class="ft3">a.</SPAN><SPAN class="ft24">exchange of information, including simultaneous tax examinations and participation in tax examinations abroad;</SPAN></P>
<P class="p74 ft5"><SPAN class="ft3">b.</SPAN><SPAN class="ft25">assistance in recovery, including measures of conservancy; and</SPAN></P>
<P class="p65 ft3"><SPAN class="ft3">c.</SPAN><SPAN class="ft20">service of documents.</SPAN></P>
<P class="p72 ft3">3. A Party shall provide administrative assistance whether the person affected is a resident or national of a Party or of any other State</P>
<P class="p66 ft3">Article 2</P>
<P class="p67 ft8">Taxes covered</P>
<P class="p75 ft3">1. This Convention shall apply:</P>
<P class="p76 ft3">a. to the following taxes:</P>
<P class="p77 ft3">i. taxes on income or profits,</P>
<P class="p78 ft3">ii. taxes on capital gains which</P>
<P class="p14 ft26">are imposed separately from the</P>
<P class="p79 ft3">10</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_11">
<DIV>
<DIV id="id_1">
<P class="p80 ft11"><SPAN class="ft27">som önskar </SPAN>ingå en konvention om ömsesidig handräckning i skatteärenden;</P>
<P class="p81 ft28"><SPAN class="ft27">har kommit överens </SPAN><SPAN class="ft11">om följande:</SPAN></P>
<P class="p82 ft12">Kapitel I Konventionens tillämpningsområde</P>
<P class="p62 ft3">Artikel 1</P>
<P class="p83 ft15">Konventionens syfte och personer som omfattas av konventionen</P>
<P class="p80 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft29">Parterna skall, om inte bestämmelserna i kapitel IV föranleder annat, biträda varandra med handräckning i skatteärenden. Handräckningen får, där så är lämpligt, omfatta åtgärder vidtagna av rättstillämpande myndigheter.</SPAN></P>
<P class="p84 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft30">Sådan handräckning skall</SPAN></P>
<P class="p85 ft3">avse</P>
<P class="p86 ft5">a) utbyte av upplysningar, häri inbegripet samtidiga skatteutredningar och deltagande i skatteutredning i utlandet;</P>
<P class="p87 ft11"><SPAN class="ft3">b)</SPAN><SPAN class="ft31">bistånd vid indrivning, häri inbegripet säkringsåtgärder; och</SPAN></P>
<P class="p88 ft3"><SPAN class="ft3">c)</SPAN><SPAN class="ft20">delgivning av handlingar.</SPAN></P>
<P class="p89 ft3">3. Part ska biträda med handräckning oavsett om personen som berörs har hemvist i eller är medborgare i en part eller i annan stat.</P>
<P class="p90 ft3">Artikel 2</P>
<P class="p91 ft15">Skatter som omfattas av konventionen</P>
<P class="p80 ft5">1. Denna konvention skall tillämpas på</P>
<P class="p65 ft3"><SPAN class="ft3">a)</SPAN><SPAN class="ft20">följande skatter:</SPAN></P>
<P class="p92 ft3"><SPAN class="ft3">i)</SPAN><SPAN class="ft20">skatter på inkomst eller vinst,</SPAN></P>
<P class="p93 ft11"><SPAN class="ft3">ii)</SPAN><SPAN class="ft31">skatter på realisationsvinst vilka påförs vid sidan av skatt på</SPAN></P>
</DIV>
<DIV id="id_2">
<P class="p14 ft3">Prop. 2010/11:84</P>
<P class="p32 ft3">11</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_12">
<DIV>
<DIV id="id_1">
<P class="p94 ft5">de l'impôt sur le revenu ou les bénéfices,</P>
<P class="p95 ft3"><SPAN class="ft3">iii.</SPAN><SPAN class="ft32">impôts sur l'actif net, qui sont perçus pour le compte d'une Partie; et</SPAN></P>
<P class="p65 ft3">b. aux impôts suivants:</P>
<P class="p95 ft3"><SPAN class="ft3">i.</SPAN><SPAN class="ft33">impôts sur le revenu, les bénéfices ou les gains en capital ou l'actif net qui sont perçus pour le compte des subdivisions politiques ou des collectivités locales d'une Partie,</SPAN></P>
<P class="p96 ft3"><SPAN class="ft3">ii.</SPAN><SPAN class="ft34">cotisations de sécurité sociale obligatoires dues aux administrations publiques ou aux organismes de sécurité sociale de la droit public, et</SPAN></P>
<P class="p97 ft5"><SPAN class="ft3">iii.</SPAN><SPAN class="ft23">impôts d'autres catégories, à l'exception des droits de douane, perçus pour le compte d'une Partie, savoir:</SPAN></P>
<P class="p98 ft3"><SPAN class="ft3">A.</SPAN><SPAN class="ft9">impôts sur les successions ou les donations,</SPAN></P>
<P class="p99 ft3"><SPAN class="ft3">B.</SPAN><SPAN class="ft35">impôts sur la propriété immobilière,</SPAN></P>
<P class="p99 ft3"><SPAN class="ft3">C.</SPAN><SPAN class="ft36">impôts généraux sur les biens et services, tels que taxes sur la valeur ajoutée ou impôts sur les ventes,</SPAN></P>
<P class="p100 ft5"><SPAN class="ft3">D.</SPAN><SPAN class="ft18">impôts sur des biens et services déterminés, tels que droits d'accises,</SPAN></P>
<P class="p98 ft3"><SPAN class="ft3">E.</SPAN><SPAN class="ft37">impôts sur l'utilisation ou la propriété des véhicules à moteur,</SPAN></P>
<P class="p101 ft5"><SPAN class="ft3">F.</SPAN><SPAN class="ft38">impôts sur l'utilisation ou la propriété de biens mobiliers autres que les véhicules à moteur,</SPAN></P>
<P class="p102 ft3"><SPAN class="ft3">G.</SPAN><SPAN class="ft20">tout autre impôt;</SPAN></P>
<P class="p92 ft3"><SPAN class="ft3">iv.</SPAN><SPAN class="ft9">impôts des catégories visées</SPAN></P>
<P class="p103 ft3"><SPAN class="ft3">à</SPAN><SPAN class="ft36">l'alinéa iii ci dessus, qui sont perçus pour le compte des subdivisions politiques ou des collectivités locales d'une Partie.</SPAN></P>
<P class="p57 ft5">2. Les impôts existants auxquels s'applique la présente Convention sont énumérés à l'annexe A selon les catégories mentionnées au paragraphe 1.</P>
</DIV>
<DIV id="id_2">
<P class="p104 ft3">Prop. 2010/11:84</P>
<P class="p105 ft3">tax on income or profits,</P>
<P class="p106 ft11"><SPAN class="ft3">iii.</SPAN><SPAN class="ft39">taxes on net wealth, imposed on behalf of a Party; and</SPAN></P>
<P class="p88 ft3"><SPAN class="ft3">b.</SPAN><SPAN class="ft20">to the following taxes:</SPAN></P>
<P class="p107 ft3"><SPAN class="ft3">i.</SPAN><SPAN class="ft19">taxes on income, profits, capital gains or net wealth which are imposed on behalf of political subdivisions or local authorities of a Party,</SPAN></P>
<P class="p108 ft3"><SPAN class="ft3">ii.</SPAN><SPAN class="ft33">compulsory social security contributions payable to general government or to social security institutions established under public law, and;</SPAN></P>
<P class="p109 ft5"><SPAN class="ft3">iii.</SPAN><SPAN class="ft40">taxes in other categories, except customs duties, imposed on behalf of a Party, namely:</SPAN></P>
<P class="p110 ft3"><SPAN class="ft3">A.</SPAN><SPAN class="ft32">estate, inheritance or gift</SPAN></P>
<P class="p85 ft3">taxes,</P>
<P class="p111 ft3"><SPAN class="ft3">B.</SPAN><SPAN class="ft17">taxes on immovable</SPAN></P>
<P class="p112 ft3">property,</P>
<P class="p113 ft11"><SPAN class="ft3">C.</SPAN><SPAN class="ft41">general consumption taxes, such as </SPAN><NOBR>value-added</NOBR> or sales taxes,</P>
<P class="p114 ft11"><SPAN class="ft3">D.</SPAN><SPAN class="ft39">specific taxes on goods and services such as excise taxes,</SPAN></P>
<P class="p115 ft11"><SPAN class="ft3">E.</SPAN><SPAN class="ft42">taxes on the use or ownership of motor vehicles,</SPAN></P>
<P class="p115 ft5"><SPAN class="ft3">F.</SPAN><SPAN class="ft24">taxes on the use or ownership of movable property other than motor vehicles,</SPAN></P>
<P class="p111 ft3"><SPAN class="ft3">G.</SPAN><SPAN class="ft20">any other taxes;</SPAN></P>
<P class="p116 ft3"><SPAN class="ft14">iv.</SPAN><SPAN class="ft20">taxes in categories referred to in </SPAN><NOBR>sub-paragraph</NOBR> (iii) above which are imposed on behalf of political <NOBR>sub-divisions</NOBR> or local authorities of a Party.</P>
<P class="p72 ft5">2. The existing taxes to which the Convention shall apply are listed in Annex A in the categories referred to in paragraph 1.</P>
<P class="p117 ft3">12</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_13">
<DIV>
<DIV id="id_1">
<P class="p14 ft3">inkomst eller vinst,</P>
<P class="p118 ft5"><SPAN class="ft3">iii)</SPAN><SPAN class="ft43">skatter på förmögenhet, som påförs för en parts räkning; och</SPAN></P>
<P class="p65 ft3"><SPAN class="ft3">b)</SPAN><SPAN class="ft9">följande skatter:</SPAN></P>
<P class="p119 ft5"><SPAN class="ft3">i)</SPAN><SPAN class="ft44">skatter på inkomst, vinst, realisationsvinst eller förmögenhet, vilka påförs för en parts politiska underavdelningars eller lokala myndigheters räkning;</SPAN></P>
<P class="p120 ft3"><SPAN class="ft3">ii)</SPAN><SPAN class="ft33">obligatoriska socialförsäkringsavgifter som betalas till myndighet eller till offentligrättslig socialförsäkringsinstitution;</SPAN></P>
<P class="p121 ft5"><SPAN class="ft3">iii)</SPAN><SPAN class="ft6">skatter av annat slag (tullavgifter undantagna) som påförs för en parts räkning, såsom:</SPAN></P>
<P class="p122 ft5"><SPAN class="ft3">A.</SPAN><SPAN class="ft45">skatter på kvarlåtenskap, arv eller gåva;</SPAN></P>
<P class="p102 ft3"><SPAN class="ft3">B.</SPAN><SPAN class="ft9">skatter på fast egendom;</SPAN></P>
<P class="p122 ft5"><SPAN class="ft3">C.</SPAN><SPAN class="ft24">allmänna konsumtionsskatter, såsom mervärdeskatter och omsättningsskatter;</SPAN></P>
<P class="p123 ft11"><SPAN class="ft3">D.</SPAN><SPAN class="ft46">specifika skatter på varor och tjänster, såsom acciser;</SPAN></P>
<P class="p124 ft11"><SPAN class="ft3">E.</SPAN><SPAN class="ft46">skatter på brukandet eller innehavet av motorfordon;</SPAN></P>
<P class="p124 ft5"><SPAN class="ft3">F.</SPAN><SPAN class="ft38">skatter på brukandet eller innehavet av annan lös egendom än motorfordon;</SPAN></P>
<P class="p102 ft3"><SPAN class="ft3">G.</SPAN><SPAN class="ft20">andra skatter;</SPAN></P>
<P class="p119 ft3"><SPAN class="ft3">iv)</SPAN><SPAN class="ft32">skatter av annat slag som angivits i punkt iii), vilka påförs för en parts politiska underavdelningars eller lokala myndigheters räkning.</SPAN></P>
<P class="p80 ft5"><SPAN class="ft3">2.</SPAN><SPAN class="ft45">De för närvarande utgående skatter på vilka konventionen tillämpas finns förtecknade i bilaga A enligt klassificeringen i punkt 1.</SPAN></P>
</DIV>
<DIV id="id_2">
<P class="p14 ft3">Prop. 2010/11:84</P>
<P class="p32 ft3">13</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_14">
<TABLE cellpadding=0 cellspacing=0 class="t6">
<TR>
<TD colspan=3 rowspan=2 class="tr13 td16"><SPAN class="p33 ft3">3. Les Parties communiquent au</SPAN> </TD>
<TD class="tr2 td10"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr2 td31"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr2 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr2 td28"><SPAN class="p16 ft3">Prop. 2010/11:84</SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr7 td33"><SPAN class="p125 ft3">3. The Parties shall notify the</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr7 td16"><SPAN class="p33 ft3">Secrétaire Général du Conseil de</SPAN> </TD>
<TD colspan=4 class="tr7 td33"><SPAN class="p125 ft3">Secretary General of the Council of</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr5 td16"><SPAN class="p33 ft3">l'Europe ou au Secrétaire Général</SPAN> </TD>
<TD colspan=4 class="tr5 td33"><SPAN class="p126 ft3">Europe or the Secretary General of</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr7 td16"><SPAN class="p35 ft3">de l'OCDE (ci après dénommés</SPAN> </TD>
<TD colspan=4 class="tr7 td33"><SPAN class="p125 ft3">OECD (hereinafter referred to as</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr7 td16"><SPAN class="p33 ft3">«Dépositaires») toute modification</SPAN> </TD>
<TD colspan=4 class="tr7 td33"><SPAN class="p125 ft3">the “Depositaries”) of any change</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr5 td16"><SPAN class="p33 ft3">devant être apportée à l'annexe A</SPAN> </TD>
<TD colspan=4 class="tr5 td33"><SPAN class="p125 ft3">to be made to Annex A as a result</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr7 td16"><SPAN class="p35 ft3">et résultant d'une modification de</SPAN> </TD>
<TD colspan=4 class="tr7 td33"><SPAN class="p125 ft3">of a modification of the list</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr7 td16"><SPAN class="p35 ft3">la liste mentionnée au paragraphe</SPAN> </TD>
<TD colspan=4 class="tr7 td33"><SPAN class="p125 ft3">mentioned in paragraph 2. Such</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td34"><SPAN class="p3 ft3">2.</SPAN> </TD>
<TD class="tr5 td35"><SPAN class="p3 ft3">Ladite</SPAN> </TD>
<TD class="tr5 td36"><SPAN class="p35 ft3">modification prendra</SPAN> </TD>
<TD colspan=4 class="tr5 td33"><SPAN class="p125 ft3">change shall take effect on the first</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr7 td16"><SPAN class="p33 ft3">effet le premier jour du mois qui</SPAN> </TD>
<TD colspan=4 class="tr7 td33"><SPAN class="p126 ft3">day of the month following the</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr7 td16"><SPAN class="p33 ft3">suit l'expiration d'une période de</SPAN> </TD>
<TD colspan=4 class="tr7 td33"><SPAN class="p125 ft3">expiration of a period of three</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr5 td16"><SPAN class="p33 ft3">trois mois après la date de</SPAN> </TD>
<TD colspan=4 class="tr5 td33"><SPAN class="p126 ft3">months after the date of receipt of</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr7 td16"><SPAN class="p35 ft3">réception de la notification par le</SPAN> </TD>
<TD class="tr7 td10"><SPAN class="p3 ft3">such</SPAN> </TD>
<TD class="tr7 td31"><SPAN class="p127 ft3">notification</SPAN> </TD>
<TD class="tr7 td32"><SPAN class="p128 ft3">by</SPAN> </TD>
<TD class="tr7 td28"><SPAN class="p125 ft3">the</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td37"><SPAN class="p3 ft3">Dépositaire.</SPAN> </TD>
<TD class="tr7 td36"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr7 td38"><SPAN class="p3 ft3">Depositary.</SPAN> </TD>
<TD class="tr7 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td34"><SPAN class="p17 ft3">4.</SPAN> </TD>
<TD class="tr5 td35"><SPAN class="p129 ft3">La</SPAN> </TD>
<TD class="tr5 td36"><SPAN class="p33 ft3">présente Convention</SPAN> </TD>
<TD colspan=4 class="tr5 td33"><SPAN class="p125 ft3">4. The Convention shall also</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr7 td16"><SPAN class="p35 ft3">s'applique aussi, dès leur intro-</SPAN> </TD>
<TD colspan=4 class="tr7 td33"><SPAN class="p125 ft3">apply, as from their adoption, to</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr7 td16"><SPAN class="p33 ft3">duction, aux impôts de nature</SPAN> </TD>
<TD class="tr7 td10"><SPAN class="p3 ft3">any</SPAN> </TD>
<TD class="tr7 td31"><SPAN class="p3 ft3">identical or</SPAN> </TD>
<TD colspan=2 class="tr7 td39"><SPAN class="p125 ft14">substantially</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr5 td16"><SPAN class="p33 ft3">identique ou analogue qui seraient</SPAN> </TD>
<TD colspan=4 class="tr5 td33"><SPAN class="p125 ft3">similar taxes which are imposed in</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr7 td16"><SPAN class="p35 ft3">établis dans une Partie après l'en-</SPAN> </TD>
<TD colspan=4 class="tr7 td33"><SPAN class="p125 ft3">a Contracting State after the entry</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr7 td16"><SPAN class="p33 ft3">trée en vigueur de la Convention à</SPAN> </TD>
<TD colspan=4 class="tr7 td33"><SPAN class="p125 ft3">into force of the Convention in</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr5 td16"><SPAN class="p33 ft3">son égard et qui s'ajouteraient aux</SPAN> </TD>
<TD colspan=4 class="tr5 td33"><SPAN class="p125 ft3">respect of that Party in addition to</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr7 td16"><SPAN class="p33 ft3">impôts existants énumérés à l'an-</SPAN> </TD>
<TD colspan=4 class="tr7 td33"><SPAN class="p125 ft3">or in place of the existing taxes</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr7 td16"><SPAN class="p35 ft3">nexe A, ou qui les remplaceraient.</SPAN> </TD>
<TD colspan=4 class="tr7 td33"><SPAN class="p125 ft14">listed in Annex A and, in that event,</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr5 td16"><SPAN class="p33 ft3">Dans ce cas, la Partie intéressée</SPAN> </TD>
<TD colspan=4 class="tr5 td33"><SPAN class="p125 ft14">the Party concerned shall notify one</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr7 td16"><SPAN class="p33 ft3">informera l'un des Dépositaires de</SPAN> </TD>
<TD colspan=4 class="tr7 td33"><SPAN class="p126 ft3">of the Depositaries of the adoption</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr6 td16"><SPAN class="p3 ft3">l'introduction de ces impôts.</SPAN> </TD>
<TD colspan=2 class="tr6 td38"><SPAN class="p3 ft3">of the tax in question.</SPAN> </TD>
<TD class="tr6 td32"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td28"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
<TABLE cellpadding=0 cellspacing=0 class="t7">
<TR>
<TD colspan=3 class="tr10 td40"><SPAN class="p3 ft12">Chapitre II</SPAN> </TD>
<TD class="tr10 td41"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr10 td42"><SPAN class="p3 ft12">Chapter II</SPAN> </TD>
<TD class="tr10 td43"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr10 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr10 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr2 td40"><SPAN class="p3 ft12">Définitions générales</SPAN> </TD>
<TD class="tr2 td41"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr2 td46"><SPAN class="p3 ft12">General definitions</SPAN> </TD>
<TD class="tr2 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr2 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr14 td37"><SPAN class="p3 ft3">Article 3</SPAN> </TD>
<TD class="tr14 td47"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td41"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td42"><SPAN class="p3 ft3">Article 3</SPAN> </TD>
<TD class="tr14 td43"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td37"><SPAN class="p3 ft8">Définitions</SPAN> </TD>
<TD class="tr7 td47"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td41"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td42"><SPAN class="p3 ft8">Definitions</SPAN> </TD>
<TD class="tr7 td43"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr5 td16"><SPAN class="p33 ft3">1. Aux fins de la présente</SPAN> </TD>
<TD colspan=3 class="tr5 td48"><SPAN class="p130 ft3">1. For the purposes of this</SPAN> </TD>
<TD class="tr5 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr7 td16"><SPAN class="p3 ft3">Convention, à moins que le</SPAN> </TD>
<TD class="tr7 td42"><SPAN class="p3 ft3">Convention,</SPAN> </TD>
<TD class="tr7 td43"><SPAN class="p131 ft3">unless the</SPAN> </TD>
<TD class="tr7 td44"><SPAN class="p130 ft3">context</SPAN> </TD>
<TD class="tr7 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr7 td16"><SPAN class="p3 ft3">contexte n'exige une interprétation</SPAN> </TD>
<TD colspan=2 class="tr7 td46"><SPAN class="p3 ft3">otherwise requires:</SPAN> </TD>
<TD class="tr7 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td37"><SPAN class="p3 ft3">différente:</SPAN> </TD>
<TD class="tr5 td47"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td41"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td43"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td49"><SPAN class="p37 ft3">a.</SPAN> </TD>
<TD class="tr7 td50"><SPAN class="p3 ft3">les</SPAN> </TD>
<TD class="tr7 td47"><SPAN class="p37 ft3">expressions</SPAN> </TD>
<TD class="tr7 td41"><SPAN class="p33 ft3">«Etat</SPAN> </TD>
<TD colspan=3 class="tr7 td48"><SPAN class="p130 ft3">a. the terms “applicant State” and</SPAN> </TD>
<TD class="tr7 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td37"><SPAN class="p3 ft3">requérant»</SPAN> </TD>
<TD class="tr7 td47"><SPAN class="p132 ft3">et «Etat</SPAN> </TD>
<TD class="tr7 td41"><SPAN class="p35 ft3">requis»</SPAN> </TD>
<TD class="tr7 td42"><SPAN class="p3 ft3">“requested</SPAN> </TD>
<TD class="tr7 td43"><SPAN class="p133 ft14">State”</SPAN> </TD>
<TD class="tr7 td44"><SPAN class="p130 ft3">mean</SPAN> </TD>
<TD class="tr7 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td37"><SPAN class="p3 ft3">désignent</SPAN> </TD>
<TD class="tr5 td47"><SPAN class="p3 ft3">respectivement</SPAN> </TD>
<TD class="tr5 td41"><SPAN class="p33 ft3">toute</SPAN> </TD>
<TD colspan=3 class="tr5 td48"><SPAN class="p3 ft3">respectively any Party applying for</SPAN> </TD>
<TD class="tr5 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td49"><SPAN class="p3 ft3">Partie</SPAN> </TD>
<TD class="tr7 td50"><SPAN class="p1 ft3">qui</SPAN> </TD>
<TD colspan=2 class="tr7 td36"><SPAN class="p33 ft3">demande assistance</SPAN> </TD>
<TD class="tr7 td42"><SPAN class="p3 ft3">administrative</SPAN> </TD>
<TD class="tr7 td43"><SPAN class="p134 ft3">assistance</SPAN> </TD>
<TD class="tr7 td44"><SPAN class="p130 ft3">in tax</SPAN> </TD>
<TD class="tr7 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr7 td16"><SPAN class="p3 ft3">administrative en matière fiscale et</SPAN> </TD>
<TD colspan=3 class="tr7 td48"><SPAN class="p3 ft3">matters and any Party requested to</SPAN> </TD>
<TD class="tr7 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr5 td16"><SPAN class="p3 ft3">toute Partie à laquelle cette</SPAN> </TD>
<TD colspan=2 class="tr5 td46"><SPAN class="p3 ft3">provide such assistance;</SPAN> </TD>
<TD class="tr5 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr7 td40"><SPAN class="p3 ft3">assistance est demandée;</SPAN> </TD>
<TD class="tr7 td41"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td42"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td43"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr7 td16"><SPAN class="p33 ft3">b. le terme «impôt» désigne tout</SPAN> </TD>
<TD colspan=3 class="tr7 td48"><SPAN class="p130 ft3">b. the term “tax” means any tax</SPAN> </TD>
<TD class="tr7 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr5 td16"><SPAN class="p3 ft3">impôt ou cotisation de sécurité</SPAN> </TD>
<TD colspan=3 class="tr5 td48"><SPAN class="p3 ft3">or social security contribution to</SPAN> </TD>
<TD class="tr5 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr7 td16"><SPAN class="p3 ft3">sociale, visé par la présente Con-</SPAN> </TD>
<TD class="tr7 td42"><SPAN class="p3 ft3">which the</SPAN> </TD>
<TD class="tr7 td43"><SPAN class="p131 ft14">Convention</SPAN> </TD>
<TD class="tr7 td44"><SPAN class="p130 ft3">applies</SPAN> </TD>
<TD class="tr7 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr7 td16"><SPAN class="p3 ft3">vention conformément à l'article 2;</SPAN> </TD>
<TD colspan=2 class="tr7 td46"><SPAN class="p3 ft3">pursuant to Article 2;</SPAN> </TD>
<TD class="tr7 td44"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr5 td16"><SPAN class="p33 ft3">c. l'expression «créance fiscale»</SPAN> </TD>
<TD colspan=3 class="tr5 td48"><SPAN class="p130 ft3">c. the term “tax claim” means</SPAN> </TD>
<TD class="tr5 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr6 td16"><SPAN class="p3 ft3">désigne tout montant d'impôt ainsi</SPAN> </TD>
<TD colspan=3 class="tr6 td48"><SPAN class="p3 ft3">any amount of tax, as well as inte-</SPAN> </TD>
<TD rowspan=2 class="tr15 td45"><SPAN class="p16 ft3">14</SPAN> </TD>
</TR>
<TR>
<TD class="tr16 td49"><SPAN class="p3 ft47"> </SPAN> </TD>
<TD class="tr16 td50"><SPAN class="p3 ft47"> </SPAN> </TD>
<TD class="tr16 td47"><SPAN class="p3 ft47"> </SPAN> </TD>
<TD class="tr16 td41"><SPAN class="p3 ft47"> </SPAN> </TD>
<TD class="tr16 td42"><SPAN class="p3 ft47"> </SPAN> </TD>
<TD class="tr16 td43"><SPAN class="p3 ft47"> </SPAN> </TD>
<TD class="tr16 td44"><SPAN class="p3 ft47"> </SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_15">
<DIV>
<DIV id="id_1">
<P class="p80 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft48">parterna skall underrätta generalsekreteraren i Europarådet eller generalsekreteraren i OECD (i fortsättningen benämnda ”depositarierna”) om varje ändring som skall göras i bilaga A till följd av att den förteckning som avses i punkt 2 modifierats. Sådan ändring träder i kraft den första dagen i den månad som följer på utgången av en tidrymd om tre månader efter den dag depositarien mottagit underrättelsen.</SPAN></P>
<P class="p135 ft3"><SPAN class="ft3">4.</SPAN><SPAN class="ft9">Om en part, vid sidan av eller</SPAN></P>
<P class="p136 ft3"><SPAN class="ft3">i</SPAN><SPAN class="ft21">stället för de skatter som finns förtecknade i bilaga A, inför en skatt av samma eller i huvudsak likartat slag efter det att konventionen trätt i kraft i denna part är konventionen tillämplig även på denna skatt från och med dess införande. Parten skall i sådant fall underrätta endera depositarien om införandet av skatten.</SPAN></P>
<P class="p137 ft12">Kapitel II</P>
<P class="p14 ft12">Allmänna definitioner</P>
<P class="p138 ft3">Artikel 3</P>
<P class="p67 ft8">Definitioner</P>
<P class="p80 ft3">1. Om inte sammanhanget föranleder annat, har vid tillämpningen av denna konvention följande uttryck nedan angiven betydelse:</P>
<P class="p89 ft5"><SPAN class="ft3">a)</SPAN><SPAN class="ft45">”den ansökande staten” och ”den anmodade staten” åsyftar den part som framställt begäran om handräckning i skatteärende respektive den part som anmodats att ge sådan handräckning;</SPAN></P>
<P class="p81 ft3"><SPAN class="ft3">b)</SPAN><SPAN class="ft35">”skatt” åsyftar varje skatt eller socialförsäkringsavgift på vilken konventionen tillämpas i enlighet med artikel 2;</SPAN></P>
<P class="p139 ft11"><SPAN class="ft3">c)</SPAN><SPAN class="ft41">”skattefordran” åsyftar skattebelopp och ränta på sådant belopp</SPAN></P>
</DIV>
<DIV id="id_2">
<P class="p14 ft3">Prop. 2010/11:84</P>
<P class="p32 ft3">15</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_16">
<DIV id="id_1">
<DIV id="id_1_1">
<P class="p85 ft5">que les intérêts, les amendes administratives et les frais de recouvrement y afférents, qui sont dus et non encore acquittés;</P>
<P class="p140 ft3"><SPAN class="ft3">d.</SPAN><SPAN class="ft35">l'expression «autorité compétente» désigne les personnes et autorités énumérées à l'annexe B;</SPAN></P>
<P class="p140 ft5"><SPAN class="ft3">e.</SPAN><SPAN class="ft18">le terme «ressortissants», à l'égard d'une Partie, désigne:</SPAN></P>
<P class="p141 ft3"><SPAN class="ft3">i.</SPAN><SPAN class="ft49">toutes les personnes physiques qui possèdent la nationalité de cette Partie, et</SPAN></P>
<P class="p141 ft3"><SPAN class="ft3">ii.</SPAN><SPAN class="ft33">toutes les personnes morales, sociétés de personnes, associations et autres entités constituées conformément à la législation en vigueur dans cette Partie.</SPAN></P>
<P class="p140 ft5">Pour toute Partie qui fait une déclaration à cette fin, les termes</P>
<P class="p85 ft3">utilisés ci dessus devront être entendus au sens des définitions contenues dans l'annexe C.</P>
<P class="p26 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft29">Pour l'application de la Convention par une Partie, toute expression qui n'y est pas définie a le sens que lui attribue le droit de cette Partie concernant les impôts visés par la Convention, à moins que le contexte n'exige une interprétation différente.</SPAN></P>
<P class="p142 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft32">Les Parties communiquent à l'un des Dépositaires toute modification devant être apportée aux annexes B et C. Ladite modification prendra effet le premier jour du mois qui suit l'expiration d'une période de trois mois après la date de réception de la notification par le Dépositaire.</SPAN></P>
</DIV>
<DIV id="id_1_2">
<P class="p50 ft3">Prop. 2010/11:84</P>
<P class="p143 ft5">rest thereon, related administrative fines and costs incidental to recovery, which are owed and not yet paid;</P>
<P class="p144 ft3"><SPAN class="ft3">d.</SPAN><SPAN class="ft20">the term “competent authority” means the persons and authorities listed in Annex B;</SPAN></P>
<P class="p144 ft5"><SPAN class="ft3">e.</SPAN><SPAN class="ft38">the term “nationals”, in relation to a Party, means:</SPAN></P>
<P class="p145 ft11"><SPAN class="ft3">i.</SPAN><SPAN class="ft10">all individuals possessing the nationality of that Party, and</SPAN></P>
<P class="p146 ft5"><SPAN class="ft3">ii.</SPAN><SPAN class="ft40">all legal persons, partnerships, associations and other entities deriving their status as such from the laws in force in that Party.</SPAN></P>
<P class="p147 ft5">For each Party that has made a declaration for that purpose, the terms used above will be understood as defined in Annex C.</P>
<P class="p148 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft37">As regards the application of the Convention by a Party, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that Party concerning the taxes covered by the Convention.</SPAN></P>
<P class="p149 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft9">The Parties shall notify one of the Depositaries of any change to be made to Annexes B and C. Such change shall take effect on the first day of the month following the expiration of a period of three months after the date of receipt of such notification by the Depositary in question.</SPAN></P>
</DIV>
</DIV>
<DIV id="id_2">
<TABLE cellpadding=0 cellspacing=0 class="t8">
<TR>
<TD class="tr10 td16"><SPAN class="p3 ft12">Chapitre III</SPAN> </TD>
<TD class="tr10 td17"><SPAN class="p3 ft12">Chapter III</SPAN> </TD>
</TR>
<TR>
<TD class="tr2 td16"><SPAN class="p3 ft12">Formes d'assistance</SPAN> </TD>
<TD class="tr2 td17"><SPAN class="p3 ft12">Forms of assistance</SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td16"><SPAN class="p3 ft50">Section I</SPAN> </TD>
<TD class="tr14 td17"><SPAN class="p3 ft50">Section I</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td16"><SPAN class="p3 ft8">Echange de renseignements</SPAN> </TD>
<TD class="tr5 td17"><SPAN class="p3 ft8">Exchange of information</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td16"><SPAN class="p3 ft3">Article 4</SPAN> </TD>
<TD class="tr7 td17"><SPAN class="p3 ft3">Article 4</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td16"><SPAN class="p3 ft8">Disposition générale</SPAN> </TD>
<TD class="tr7 td17"><SPAN class="p3 ft8">General provision</SPAN> </TD>
</TR>
<TR>
<TD class="tr9 td16"><SPAN class="p37 ft4">1. Les Parties échangent,</SPAN> </TD>
<TD class="tr9 td17"><SPAN class="p37 ft51">1. The Parties shall exchange any</SPAN> </TD>
</TR>
</TABLE>
<P class="p150 ft3">16</P>
</DIV>
</DIV>
<DIV id="page_17">
<DIV>
<DIV id="id_1">
<P class="p91 ft3">samt därmed sammanhängande administrativa pålagor och kostnader i samband med indrivning, vilka är förfallna men ännu inte betalda;</P>
<P class="p89 ft5"><SPAN class="ft3">d)</SPAN><SPAN class="ft45">”behörig myndighet” åsyftar personer och myndigheter som anges i bilaga B;</SPAN></P>
<P class="p80 ft3"><SPAN class="ft3">e)</SPAN><SPAN class="ft37">”medborgare” åsyftar i fråga om en part:</SPAN></P>
<P class="p119 ft11"><SPAN class="ft3">i)</SPAN><SPAN class="ft52">fysisk person som är medborgare i denna part, och</SPAN></P>
<P class="p120 ft3"><SPAN class="ft3">ii)</SPAN><SPAN class="ft19">juridisk person, handelsbolag, sammanslutning och annan enhet som bildats i enlighet med den lagstiftning som gäller i denna part.</SPAN></P>
<P class="p89 ft3">I fråga om part som avgett förklaring i detta syfte skall ovan använda uttryck förstås så som de definierats i bilaga C.</P>
<P class="p86 ft3">2. Då en part tillämpar konventionen har, såvida inte sammanhanget föranleder annat, varje uttryck som inte definierats i konventionen den betydelse som uttrycket har enligt denna parts</P>
<P class="p136 ft5">lagstiftning i fråga om skatter som omfattas av konventionen.</P>
<P class="p80 ft3">3. Parterna skall underrätta endera depositarien om alla de ändringar som bör göras i bilagorna B och C. Sådan ändring träder i kraft den första dagen i den månad som följer på utgången av en tidrymd om tre månader efter den dag depositarien mottagit underrättelsen.</P>
<P class="p151 ft53">Kapitel III Handräckningens former</P>
<P class="p62 ft50">Avdelning I</P>
<P class="p14 ft8">Utbyte av upplysningar</P>
<P class="p14 ft3">Artikel 4</P>
<P class="p67 ft8">Allmän bestämmelse</P>
<P class="p152 ft4">1. Parterna ska utbyta alla</P>
</DIV>
<DIV id="id_2">
<P class="p14 ft3">Prop. 2010/11:84</P>
<P class="p32 ft3">17</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_18">
<DIV>
<DIV id="id_1">
<TABLE cellpadding=0 cellspacing=0 class="t9">
<TR>
<TD colspan=9 class="tr2 td16"><SPAN class="p3 ft4">notamment comme il est prévu</SPAN> </TD>
<TD colspan=2 class="tr2 td51"><SPAN class="p3 ft4">information,</SPAN> </TD>
<TD class="tr2 td52"><SPAN class="p3 ft51">in</SPAN> </TD>
<TD colspan=2 class="tr2 td53"><SPAN class="p153 ft4">particular</SPAN> </TD>
<TD class="tr2 td54"><SPAN class="p16 ft4">as</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr7 td16"><SPAN class="p3 ft4">dans la présente section, les</SPAN> </TD>
<TD colspan=6 class="tr7 td17"><SPAN class="p3 ft4">provided in this section, that is</SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr7 td29"><SPAN class="p3 ft4">renseignements</SPAN> </TD>
<TD class="tr7 td55"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=4 class="tr7 td56"><SPAN class="p33 ft51">vraisemblable-</SPAN> </TD>
<TD colspan=4 class="tr7 td57"><SPAN class="p3 ft4">foreseeably relevant for</SPAN> </TD>
<TD class="tr7 td58"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td54"><SPAN class="p17 ft51">the</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td59"><SPAN class="p3 ft4">ment</SPAN> </TD>
<TD colspan=4 class="tr5 td42"><SPAN class="p128 ft4">pertinents</SPAN> </TD>
<TD class="tr5 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr5 td61"><SPAN class="p33 ft4">pour</SPAN> </TD>
<TD colspan=2 class="tr5 td51"><SPAN class="p3 ft4">administration</SPAN> </TD>
<TD colspan=3 class="tr5 td62"><SPAN class="p154 ft4">or enforcement</SPAN> </TD>
<TD class="tr5 td54"><SPAN class="p16 ft4">of</SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr7 td29"><SPAN class="p3 ft51">l’administration</SPAN> </TD>
<TD colspan=5 class="tr7 td63"><SPAN class="p33 ft4">ou l’application</SPAN> </TD>
<TD colspan=6 class="tr7 td17"><SPAN class="p3 ft51">their domestic laws concerning the</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td50"><SPAN class="p3 ft4">de</SPAN> </TD>
<TD class="tr7 td64"><SPAN class="p155 ft4">leurs</SPAN> </TD>
<TD colspan=4 class="tr7 td42"><SPAN class="p156 ft51">législations</SPAN> </TD>
<TD class="tr7 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr7 td61"><SPAN class="p33 ft51">internes</SPAN> </TD>
<TD colspan=6 class="tr7 td17"><SPAN class="p3 ft4">taxes covered by this Convention<SPAN class="ft3">.</SPAN></SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td16"><SPAN class="p3 ft4">relatives aux impôts visés par la</SPAN> </TD>
<TD class="tr5 td65"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td66"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td67"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td58"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr7 td68"><SPAN class="p3 ft4">présente Convention<SPAN class="ft3">.</SPAN></SPAN> </TD>
<TD class="tr7 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td50"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td69"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td65"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td66"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td67"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td58"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr7 td29"><SPAN class="p157 ft51">2. (Supprimé)</SPAN> </TD>
<TD class="tr7 td55"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td70"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td50"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td69"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr7 td51"><SPAN class="p37 ft4">2. (Deleted)</SPAN> </TD>
<TD class="tr7 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td67"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td58"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td16"><SPAN class="p35 ft4">3. Une Partie peut, par une</SPAN> </TD>
<TD colspan=6 class="tr5 td17"><SPAN class="p16 ft4">3. Any Party may, by a</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr7 td16"><SPAN class="p3 ft4">déclaration adressée à l'un des</SPAN> </TD>
<TD colspan=6 class="tr7 td17"><SPAN class="p3 ft51">declaration addressed to one of the</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr7 td71"><SPAN class="p3 ft4">Dépositaires,</SPAN> </TD>
<TD class="tr7 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=3 class="tr7 td72"><SPAN class="p158 ft51">indiquer</SPAN> </TD>
<TD colspan=2 class="tr7 td61"><SPAN class="p33 ft4">que,</SPAN> </TD>
<TD colspan=2 class="tr7 td51"><SPAN class="p3 ft4">Depositaries,</SPAN> </TD>
<TD class="tr7 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td67"><SPAN class="p154 ft4">indicate</SPAN> </TD>
<TD colspan=2 class="tr7 td73"><SPAN class="p16 ft4">that,</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr5 td71"><SPAN class="p3 ft4">conformément</SPAN> </TD>
<TD class="tr5 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td55"><SPAN class="p159 ft4">à</SPAN> </TD>
<TD class="tr5 td70"><SPAN class="p3 ft4">sa</SPAN> </TD>
<TD colspan=3 class="tr5 td43"><SPAN class="p33 ft51">législation</SPAN> </TD>
<TD colspan=6 class="tr5 td17"><SPAN class="p3 ft51">according to its internal legislation,</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td59"><SPAN class="p3 ft4">interne,</SPAN> </TD>
<TD class="tr7 td74"><SPAN class="p3 ft4">ses</SPAN> </TD>
<TD colspan=4 class="tr7 td75"><SPAN class="p160 ft4">autorités</SPAN> </TD>
<TD colspan=2 class="tr7 td61"><SPAN class="p35 ft4">peuvent</SPAN> </TD>
<TD colspan=6 class="tr7 td17"><SPAN class="p3 ft4">its authorities may inform its</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td59"><SPAN class="p3 ft4">informer</SPAN> </TD>
<TD colspan=2 class="tr7 td73"><SPAN class="p127 ft4">son</SPAN> </TD>
<TD class="tr7 td55"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=3 class="tr7 td45"><SPAN class="p155 ft4">résident</SPAN> </TD>
<TD class="tr7 td69"><SPAN class="p33 ft4">ou</SPAN> </TD>
<TD class="tr7 td65"><SPAN class="p3 ft4">resident</SPAN> </TD>
<TD class="tr7 td66"><SPAN class="p3 ft4">or</SPAN> </TD>
<TD class="tr7 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td67"><SPAN class="p161 ft4">national</SPAN> </TD>
<TD colspan=2 class="tr7 td73"><SPAN class="p16 ft51">before</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td16"><SPAN class="p3 ft4">ressortissant avant de fournir des</SPAN> </TD>
<TD colspan=2 class="tr5 td51"><SPAN class="p3 ft4">transmitting</SPAN> </TD>
<TD class="tr5 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=3 class="tr5 td56"><SPAN class="p16 ft4">information</SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr7 td29"><SPAN class="p3 ft4">renseignements</SPAN> </TD>
<TD class="tr7 td55"><SPAN class="p162 ft4">le</SPAN> </TD>
<TD colspan=3 class="tr7 td45"><SPAN class="p3 ft4">concernant</SPAN> </TD>
<TD class="tr7 td69"><SPAN class="p33 ft4">en</SPAN> </TD>
<TD colspan=6 class="tr7 td17"><SPAN class="p3 ft51">concerning him, in conformity with</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr9 td76"><SPAN class="p3 ft4">application des articles 5 et 7.</SPAN> </TD>
<TD class="tr9 td69"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=3 class="tr9 td77"><SPAN class="p3 ft4">Articles 5 and 7.</SPAN> </TD>
<TD class="tr9 td67"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td58"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr14 td59"><SPAN class="p3 ft3">Article 5</SPAN> </TD>
<TD class="tr14 td74"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td55"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td70"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td50"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td69"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td65"><SPAN class="p3 ft3">Article 5</SPAN> </TD>
<TD class="tr14 td66"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td67"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td58"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td59"><SPAN class="p3 ft8">Echange</SPAN> </TD>
<TD class="tr7 td74"><SPAN class="p161 ft8">de</SPAN> </TD>
<TD colspan=5 class="tr7 td12"><SPAN class="p163 ft54">renseignements</SPAN> </TD>
<TD class="tr7 td69"><SPAN class="p33 ft8">sur</SPAN> </TD>
<TD colspan=6 class="tr7 td17"><SPAN class="p3 ft8">Exchange of information on re-</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td59"><SPAN class="p3 ft8">demande</SPAN> </TD>
<TD class="tr5 td74"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td55"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td70"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td50"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td69"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td65"><SPAN class="p3 ft8">quest</SPAN> </TD>
<TD class="tr5 td66"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td67"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td58"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr7 td16"><SPAN class="p33 ft3">1. A la demande de l'Etat</SPAN> </TD>
<TD colspan=6 class="tr7 td17"><SPAN class="p16 ft3">1. At the request of the applicant</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr7 td16"><SPAN class="p3 ft3">requérant, l'Etat requis lui fournit</SPAN> </TD>
<TD colspan=6 class="tr7 td17"><SPAN class="p3 ft3">State, the requested State shall</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td16"><SPAN class="p3 ft3">tout renseignement visé à l'article</SPAN> </TD>
<TD colspan=6 class="tr5 td17"><SPAN class="p3 ft14">provide the applicant State with any</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr7 td16"><SPAN class="p3 ft3">4 concernant une personne ou une</SPAN> </TD>
<TD colspan=6 class="tr7 td17"><SPAN class="p3 ft3">information referred to in Article 4</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr7 td68"><SPAN class="p3 ft3">transaction déterminée.</SPAN> </TD>
<TD class="tr7 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td50"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td69"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=3 class="tr7 td77"><SPAN class="p3 ft3">which concerns</SPAN> </TD>
<TD colspan=3 class="tr7 td56"><SPAN class="p16 ft3">particular persons</SPAN> </TD>
</TR>
<TR>
<TD class="tr9 td50"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td64"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td74"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td55"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td70"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td50"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td69"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr9 td51"><SPAN class="p3 ft14">or transactions.</SPAN> </TD>
<TD class="tr9 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td67"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td58"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr14 td16"><SPAN class="p33 ft3">2. Si les renseignements dispo-</SPAN> </TD>
<TD colspan=6 class="tr14 td17"><SPAN class="p16 ft3">2. If the information available in</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td16"><SPAN class="p3 ft3">nibles dans les dossiers fiscaux de</SPAN> </TD>
<TD colspan=6 class="tr5 td17"><SPAN class="p3 ft3">the tax files of the requested State</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr7 td16"><SPAN class="p3 ft3">l'Etat requis ne lui permettent pas</SPAN> </TD>
<TD colspan=6 class="tr7 td17"><SPAN class="p3 ft3">is not sufficient to enable it to</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr7 td16"><SPAN class="p3 ft3">de donner suite à la demande de</SPAN> </TD>
<TD colspan=6 class="tr7 td17"><SPAN class="p3 ft3">comply with the request for</SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr5 td29"><SPAN class="p3 ft3">renseignements,</SPAN> </TD>
<TD class="tr5 td55"><SPAN class="p164 ft3">il</SPAN> </TD>
<TD colspan=2 class="tr5 td78"><SPAN class="p165 ft3">doit</SPAN> </TD>
<TD colspan=2 class="tr5 td61"><SPAN class="p35 ft3">prendre</SPAN> </TD>
<TD colspan=6 class="tr5 td17"><SPAN class="p3 ft3">information, that State shall take all</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr7 td16"><SPAN class="p3 ft3">toutes les mesures nécessaires afin</SPAN> </TD>
<TD colspan=6 class="tr7 td17"><SPAN class="p3 ft3">relevant measures to provide the</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td16"><SPAN class="p3 ft3">de fournir à l'Etat requérant les</SPAN> </TD>
<TD colspan=6 class="tr5 td17"><SPAN class="p3 ft14">applicant State with the information</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr6 td79"><SPAN class="p3 ft3">renseignements demandés.</SPAN> </TD>
<TD class="tr6 td50"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td69"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td65"><SPAN class="p3 ft3">requested.</SPAN> </TD>
<TD class="tr6 td66"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td67"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td58"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr17 td59"><SPAN class="p3 ft3">Article 6</SPAN> </TD>
<TD class="tr17 td74"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr17 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr17 td55"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr17 td70"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr17 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr17 td50"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr17 td69"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr17 td65"><SPAN class="p3 ft3">Article 6</SPAN> </TD>
<TD class="tr17 td66"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr17 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr17 td67"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr17 td58"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr17 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr7 td16"><SPAN class="p3 ft8">Echange automatique de renseig-</SPAN> </TD>
<TD colspan=6 class="tr7 td17"><SPAN class="p3 ft8">Automatic exchange of informa-</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td59"><SPAN class="p3 ft8">nements</SPAN> </TD>
<TD class="tr7 td74"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td55"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td70"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td50"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td69"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td65"><SPAN class="p3 ft8">tion</SPAN> </TD>
<TD class="tr7 td66"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td67"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td58"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td16"><SPAN class="p33 ft3">Pour des catégories de cas et</SPAN> </TD>
<TD colspan=6 class="tr5 td17"><SPAN class="p16 ft3">With respect to categories of</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr7 td16"><SPAN class="p3 ft3">selon les procédures qu'elles déter-</SPAN> </TD>
<TD colspan=6 class="tr7 td17"><SPAN class="p3 ft3">cases and in accordance with pro-</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr7 td16"><SPAN class="p3 ft3">minent d'un commun accord, deux</SPAN> </TD>
<TD colspan=6 class="tr7 td17"><SPAN class="p3 ft3">cedures which they shall determine</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td50"><SPAN class="p3 ft3">ou</SPAN> </TD>
<TD colspan=2 class="tr5 td20"><SPAN class="p166 ft14">plusieurs</SPAN> </TD>
<TD colspan=3 class="tr5 td20"><SPAN class="p160 ft3">Parties</SPAN> </TD>
<TD colspan=3 class="tr5 td43"><SPAN class="p35 ft3">échangent</SPAN> </TD>
<TD colspan=6 class="tr5 td17"><SPAN class="p3 ft3">by mutual agreement, two or more</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr6 td68"><SPAN class="p3 ft3">automatiquement les</SPAN> </TD>
<TD class="tr6 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td50"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td69"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=4 class="tr6 td57"><SPAN class="p3 ft3">Parties shall automatically</SPAN> </TD>
<TD class="tr6 td58"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="id_2">
<P class="p39 ft3">Prop. 2010/11:84</P>
<P class="p19 ft3">18</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_19">
<DIV>
<DIV id="id_1">
<P class="p91 ft16">upplysningar, särskilt sådana som anges i denna avdelning, som kan antas vara relevanta för administration eller verkställighet av intern lagstiftning i fråga om skatter som omfattas av denna konvention<SPAN class="ft5">.</SPAN></P>
<P class="p167 ft4"><SPAN class="ft4">2.</SPAN><SPAN class="ft55">(Upphävd)</SPAN></P>
<P class="p80 ft4"><SPAN class="ft4">3.</SPAN><SPAN class="ft56">En part får, genom en förklaring som riktas till endera depositarien, ange att dess myndigheter i enlighet med intern lagstiftning får underrätta en person med hemvist eller medborgarskap</SPAN></P>
<P class="p168 ft28"><SPAN class="ft4">i</SPAN><SPAN class="ft57">denna part innan upplysningar avseende honom översänds i enlighet med artikel 5 eller 7.</SPAN></P>
<P class="p169 ft3">Artikel 5</P>
<P class="p170 ft15">Utbyte av upplysningar efter särskild framställning</P>
<P class="p171 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft35">Efter framställning av den ansökande staten skall den anmodade staten till den ansökande staten lämna sådana upplysningar som anges i artikel 4 och som gäller särskilda personer eller transaktioner.</SPAN></P>
<P class="p86 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft9">Om de upplysningar i form av handlingar i skatteärenden som är tillgängliga för den anmodade staten inte räcker till för att tillmötesgå framställningen, skall denna stat vidta alla relevanta åtgärder som erfordras för att lämna de begärda upplysningarna till den ansökande staten.</SPAN></P>
<P class="p137 ft3">Artikel 6</P>
<P class="p172 ft15">Automatiskt utbyte av upplysningar</P>
<P class="p80 ft5">Två eller flera parter skall automatiskt utbyta i artikel 4 angivna upplysningar i fråga om sådana kategorier av fall och i enlighet med de tillvägagångssätt</P>
</DIV>
<DIV id="id_2">
<P class="p14 ft3">Prop. 2010/11:84</P>
<P class="p32 ft3">19</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_20">
<DIV>
<DIV id="id_1">
<P class="p14 ft3">renseignements visés à l'article 4.</P>
<P class="p173 ft3">Article 7</P>
<P class="p174 ft15">Echange spontané de renseignements</P>
<P class="p57 ft3">1. Une Partie communique, sans demande préalable, à une autre Partie les informations dont elle a connaissance dans les situations suivantes:</P>
<P class="p57 ft3"><SPAN class="ft3">a.</SPAN><SPAN class="ft19">la première Partie a des raisons de présumer qu'il existe une réduction ou une exonération anormales d'impôt dans l'autre Partie;</SPAN></P>
<P class="p175 ft3"><SPAN class="ft3">b.</SPAN><SPAN class="ft21">un contribuable obtient, dans la première Partie, une réduction ou une exonération d'impôt qui devrait entraîner pour lui une augmentation d'impôt ou un assujettissement à l'impôt dans l'autre Partie;</SPAN></P>
<P class="p64 ft3"><SPAN class="ft3">c.</SPAN><SPAN class="ft21">des affaires entre un contribuable d'une Partie et un contribuable d'une autre Partie sont traitées par le biais d'un ou plusieurs autres pays, de manière telle qu'il peut en résulter une diminution d'impôt dans l'une ou l'autre ou dans les deux;</SPAN></P>
<P class="p175 ft3"><SPAN class="ft3">d.</SPAN><SPAN class="ft32">une Partie a des raisons de présumer qu'il existe une diminution d'impôt résultant de transferts fictifs de bénéfices à l'intérieur de groupes d'entreprises;</SPAN></P>
<P class="p176 ft5"><SPAN class="ft3">e.</SPAN><SPAN class="ft58">à la suite d'informations communiquées à une Partie par une autre Partie, la première Partie</SPAN></P>
<P class="p177 ft3">a pu recueillir des informations qui peuvent être utiles à l’établissement de l'impôt dans l'autre Partie.</P>
<P class="p57 ft3">2. Chaque Partie prend les mesures et met en œuvre les procédures nécessaires pour que les renseignements visés au paragraphe 1 lui parviennent en vue de leur transmission à une autre Partie.</P>
</DIV>
<DIV id="id_2">
<P class="p178 ft5">exchange the information referred to in Article 4.</P>
<P class="p62 ft3">Article 7</P>
<P class="p179 ft15">Spontaneous exchange of information</P>
<P class="p180 ft3">1. A Party shall, without prior request, forward to another Party information of which it has knowledge in the following circumstances:</P>
<P class="p181 ft5"><SPAN class="ft3">a.</SPAN><SPAN class="ft38">the </SPAN><NOBR>first-mentioned</NOBR> Party has grounds for supposing that there may be a loss of tax in the other Party;</P>
<P class="p182 ft5"><SPAN class="ft3">b.</SPAN><SPAN class="ft59">a person liable to tax obtains a reduction in or an exemption from tax in the first mentioned Party</SPAN></P>
<P class="p178 ft5">which would give rise to an increase in tax or to liability to tax in the other Party;</P>
<P class="p182 ft5"><SPAN class="ft3">c.</SPAN><SPAN class="ft45">business dealings between a person liable to tax in a Party and a person liable to tax in another Party are conducted through one or more countries in such a way that a saving in tax may result in one or the other Party or in both;</SPAN></P>
<P class="p183 ft61"><SPAN class="ft3">d.</SPAN><SPAN class="ft60">a Party has grounds for supposing that a saving of tax may result from artificial transfers of profits within groups of enterprises;</SPAN></P>
<P class="p182 ft3"><SPAN class="ft3">e.</SPAN><SPAN class="ft21">information forwarded to the </SPAN><NOBR>first-mentioned</NOBR> Party by the other Party has enabled information to be obtained which may be relevant in assessing liability to tax in the latter Party.</P>
<P class="p184 ft3">2. Each Party shall take such measures and implement such procedures as are necessary to ensure that information described in paragraph 1 will be made available for transmission to another Party.</P>
</DIV>
<DIV id="id_3">
<P class="p14 ft3">Prop. 2010/11:84</P>
<P class="p19 ft3">20</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_21">
<DIV>
<DIV id="id_1">
<P class="p91 ft11">som de skall bestämma genom ömsesidig överenskommelse.</P>
<P class="p169 ft3">Artikel 7</P>
<P class="p105 ft8">Spontant utbyte av upplysningar</P>
<P class="p185 ft5">1. Upplysningar som part har kännedom om skall part utan föregående framställning meddela annan part i fall då:</P>
<P class="p186 ft5"><SPAN class="ft3">a)</SPAN><SPAN class="ft45">den förstnämnda parten har anledning att anta att den andra parten kan gå miste om skatteintäkter;</SPAN></P>
<P class="p186 ft5"><SPAN class="ft3">b)</SPAN><SPAN class="ft43">en skattskyldig får sådan nedsättning eller befrielse från skatt i den förstnämnda parten som bör föranleda att högre skatt påförs eller att skattskyldighet inträder i den andra parten;</SPAN></P>
<P class="p81 ft5"><SPAN class="ft3">c)</SPAN><SPAN class="ft6">affärstransaktioner mellan en skattskyldig i en part och en skattskyldig i en annan part sker via ett eller flera andra länder så att skattelättnader kan uppnås i endera eller båda parterna;</SPAN></P>
<P class="p187 ft5"><SPAN class="ft3">d)</SPAN><SPAN class="ft6">en part har anledning att anta att skattelättnader kan uppnås genom konstlade vinstöverföringar inom grupper av företag;</SPAN></P>
<P class="p87 ft5"><SPAN class="ft3">e)</SPAN><SPAN class="ft40">upplysningar som tillställts den förstnämnda parten av en annan part har gjort det möjligt att</SPAN></P>
<P class="p91 ft3">erhålla upplysningar som kan vara relevanta vid fastställandet av skatt i den senare parten.</P>
<P class="p171 ft5">2. Varje part skall vidta sådana åtgärder och tillämpa sådana förfaranden som behövs för att säkra att upplysningar som avses i punkt 1 blir tillgängliga för överlämnande till en annan part.</P>
</DIV>
<DIV id="id_2">
<P class="p14 ft3">Prop. 2010/11:84</P>
<P class="p32 ft3">21</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_22">
<P class="p188 ft3">Prop. 2010/11:84</P>
<TABLE cellpadding=0 cellspacing=0 class="t10">
<TR>
<TD class="tr9 td59"><SPAN class="p3 ft3">Article 8</SPAN> </TD>
<TD class="tr9 td80"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td81"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td35"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td83"><SPAN class="p3 ft3">Article 8</SPAN> </TD>
<TD class="tr9 td64"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td84"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td58"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr7 td85"><SPAN class="p3 ft8">Contrôles fiscaux simultanés</SPAN> </TD>
<TD class="tr7 td35"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=4 class="tr7 td23"><SPAN class="p3 ft8">Simultaneous tax examinations</SPAN> </TD>
<TD class="tr7 td58"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr7 td16"><SPAN class="p33 ft3">1. A la demande de l'une d'entre</SPAN> </TD>
<TD colspan=5 class="tr7 td17"><SPAN class="p17 ft3">1. At the request of one of them,</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td16"><SPAN class="p3 ft3">elles, deux ou plusieurs Parties se</SPAN> </TD>
<TD colspan=5 class="tr5 td17"><SPAN class="p3 ft3">two or more Parties shall consult</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr7 td16"><SPAN class="p3 ft3">consultent pour déterminer les cas</SPAN> </TD>
<TD colspan=5 class="tr7 td17"><SPAN class="p3 ft3">together for the purposes of</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td16"><SPAN class="p3 ft3">devant faire l'objet d'un contrôle</SPAN> </TD>
<TD colspan=5 class="tr5 td17"><SPAN class="p3 ft3">determining cases and procedures</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr7 td16"><SPAN class="p3 ft3">fiscal simultané et les procédures à</SPAN> </TD>
<TD colspan=5 class="tr7 td17"><SPAN class="p3 ft3">for simultaneous tax examinations.</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr7 td16"><SPAN class="p3 ft3">suivre. Chaque Partie décide si elle</SPAN> </TD>
<TD colspan=5 class="tr7 td17"><SPAN class="p3 ft3">Each Party involved shall decide</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td16"><SPAN class="p3 ft3">souhaite ou non participer, dans un</SPAN> </TD>
<TD colspan=5 class="tr5 td17"><SPAN class="p3 ft3">whether or not it wishes to</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr7 td16"><SPAN class="p3 ft3">cas déterminé, à un contrôle fiscal</SPAN> </TD>
<TD colspan=5 class="tr7 td17"><SPAN class="p3 ft3">participate in a particular simulta-</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td59"><SPAN class="p3 ft3">simultané.</SPAN> </TD>
<TD class="tr7 td80"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td81"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td35"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=3 class="tr7 td86"><SPAN class="p3 ft3">neous tax examination.</SPAN> </TD>
<TD class="tr7 td84"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td58"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr7 td16"><SPAN class="p33 ft3">2. Aux fins de la présente</SPAN> </TD>
<TD colspan=5 class="tr7 td17"><SPAN class="p16 ft3">2. For the purposes of this</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td16"><SPAN class="p3 ft3">Convention, on entend par con-</SPAN> </TD>
<TD class="tr5 td83"><SPAN class="p3 ft3">Convention,</SPAN> </TD>
<TD colspan=3 class="tr5 td87"><SPAN class="p161 ft3">a simultaneous</SPAN> </TD>
<TD class="tr5 td58"><SPAN class="p16 ft3">tax</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr7 td16"><SPAN class="p3 ft3">trôle fiscal simultané un contrôle</SPAN> </TD>
<TD colspan=5 class="tr7 td17"><SPAN class="p3 ft3">examination means an arrangement</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td16"><SPAN class="p3 ft3">entrepris en vertu d'un accord par</SPAN> </TD>
<TD colspan=5 class="tr5 td17"><SPAN class="p3 ft3">between two or more Parties to</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr7 td16"><SPAN class="p3 ft3">lequel deux ou plusieurs Parties</SPAN> </TD>
<TD colspan=5 class="tr7 td17"><SPAN class="p3 ft3">examine simultaneously, each in its</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr7 td16"><SPAN class="p3 ft3">conviennent de vérifier simultané-</SPAN> </TD>
<TD colspan=5 class="tr7 td17"><SPAN class="p3 ft3">own territory, the tax affairs of a</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td16"><SPAN class="p3 ft3">ment, chacune sur son territoire, la</SPAN> </TD>
<TD colspan=5 class="tr5 td17"><SPAN class="p3 ft3">person or persons in which they</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr7 td16"><SPAN class="p3 ft3">situation fiscale d'une ou de</SPAN> </TD>
<TD colspan=5 class="tr7 td17"><SPAN class="p3 ft3">have a common or related interest,</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td59"><SPAN class="p3 ft3">plusieurs</SPAN> </TD>
<TD colspan=4 class="tr7 td46"><SPAN class="p33 ft3">personnes qui présente</SPAN> </TD>
<TD colspan=5 class="tr7 td17"><SPAN class="p3 ft3">with a view to exchanging any</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td16"><SPAN class="p3 ft3">pour elles un intérêt commun ou</SPAN> </TD>
<TD colspan=5 class="tr5 td17"><SPAN class="p3 ft3">relevant information which they so</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr7 td16"><SPAN class="p3 ft3">complémentaire, en vue d'échan-</SPAN> </TD>
<TD class="tr7 td83"><SPAN class="p3 ft3">obtain.</SPAN> </TD>
<TD class="tr7 td64"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td84"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td58"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr7 td16"><SPAN class="p3 ft3">ger les renseignements ainsi obte-</SPAN> </TD>
<TD class="tr7 td83"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td64"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td84"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td58"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr9 td59"><SPAN class="p3 ft3">nus.</SPAN> </TD>
<TD class="tr9 td80"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td81"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td35"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td83"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td64"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td84"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td58"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td59"><SPAN class="p3 ft3">Article 9</SPAN> </TD>
<TD class="tr14 td80"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td81"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td35"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td83"><SPAN class="p3 ft3">Article 9</SPAN> </TD>
<TD class="tr14 td64"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td84"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td58"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr9 td85"><SPAN class="p3 ft54">Contrôles fiscaux à l'étranger</SPAN> </TD>
<TD class="tr9 td35"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=4 class="tr9 td23"><SPAN class="p3 ft8">Tax examinations abroad</SPAN> </TD>
<TD class="tr9 td58"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr14 td16"><SPAN class="p33 ft3">1. A la demande de l'autorité</SPAN> </TD>
<TD colspan=5 class="tr14 td17"><SPAN class="p16 ft3">1. At the request of the competent</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td87"><SPAN class="p3 ft3">compétente de</SPAN> </TD>
<TD class="tr7 td81"><SPAN class="p3 ft3">l'Etat</SPAN> </TD>
<TD colspan=2 class="tr7 td88"><SPAN class="p33 ft3">requérant</SPAN> </TD>
<TD colspan=5 class="tr7 td17"><SPAN class="p3 ft3">authority of the applicant State, the</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td59"><SPAN class="p3 ft3">l'autorité</SPAN> </TD>
<TD colspan=2 class="tr5 td89"><SPAN class="p154 ft3">compétente</SPAN> </TD>
<TD class="tr5 td82"><SPAN class="p189 ft3">de</SPAN> </TD>
<TD class="tr5 td35"><SPAN class="p33 ft3">l'Etat</SPAN> </TD>
<TD class="tr5 td83"><SPAN class="p3 ft3">competent</SPAN> </TD>
<TD colspan=2 class="tr5 td41"><SPAN class="p3 ft3">authority</SPAN> </TD>
<TD class="tr5 td84"><SPAN class="p37 ft3">of</SPAN> </TD>
<TD class="tr5 td58"><SPAN class="p16 ft14">the</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td59"><SPAN class="p3 ft3">requis</SPAN> </TD>
<TD class="tr7 td80"><SPAN class="p3 ft3">peut</SPAN> </TD>
<TD colspan=2 class="tr7 td90"><SPAN class="p189 ft3">autoriser</SPAN> </TD>
<TD class="tr7 td35"><SPAN class="p33 ft3">des</SPAN> </TD>
<TD colspan=5 class="tr7 td17"><SPAN class="p3 ft3">requested State may allow repre-</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr7 td16"><SPAN class="p3 ft3">représentants de l'autorité compé-</SPAN> </TD>
<TD colspan=5 class="tr7 td17"><SPAN class="p3 ft3">sentatives of the competent autho-</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td16"><SPAN class="p3 ft3">tente de l'Etat requérant à assister</SPAN> </TD>
<TD colspan=5 class="tr5 td17"><SPAN class="p3 ft3">rity of the applicant State to be</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr7 td16"><SPAN class="p3 ft3">à la partie appropriée d'un contrôle</SPAN> </TD>
<TD colspan=5 class="tr7 td17"><SPAN class="p3 ft3">present at the appropriate part of a</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr7 td91"><SPAN class="p3 ft3">fiscal dans l'Etat requis.</SPAN> </TD>
<TD class="tr7 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td35"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=5 class="tr7 td17"><SPAN class="p3 ft3">tax examination in the requested</SPAN> </TD>
</TR>
<TR>
<TD class="tr9 td59"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td80"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td81"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td35"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td83"><SPAN class="p3 ft3">State.</SPAN> </TD>
<TD class="tr9 td64"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td82"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td84"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td58"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr14 td16"><SPAN class="p33 ft3">2. Si la demande est acceptée,</SPAN> </TD>
<TD colspan=5 class="tr14 td17"><SPAN class="p16 ft3">2. If the request is acceded to, the</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td59"><SPAN class="p3 ft3">l'autorité</SPAN> </TD>
<TD colspan=2 class="tr5 td89"><SPAN class="p154 ft3">compétente</SPAN> </TD>
<TD class="tr5 td82"><SPAN class="p189 ft3">de</SPAN> </TD>
<TD class="tr5 td35"><SPAN class="p33 ft3">l'Etat</SPAN> </TD>
<TD class="tr5 td83"><SPAN class="p3 ft3">competent</SPAN> </TD>
<TD colspan=2 class="tr5 td41"><SPAN class="p3 ft3">authority</SPAN> </TD>
<TD class="tr5 td84"><SPAN class="p37 ft3">of</SPAN> </TD>
<TD class="tr5 td58"><SPAN class="p16 ft14">the</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr7 td16"><SPAN class="p3 ft3">requis fait connaître aussitôt que</SPAN> </TD>
<TD colspan=5 class="tr7 td17"><SPAN class="p3 ft3">requested State shall, as soon as</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td16"><SPAN class="p3 ft3">possible à l'autorité compétente de</SPAN> </TD>
<TD colspan=2 class="tr5 td92"><SPAN class="p3 ft3">possible, notify</SPAN> </TD>
<TD class="tr5 td82"><SPAN class="p3 ft3">the</SPAN> </TD>
<TD colspan=2 class="tr5 td93"><SPAN class="p16 ft3">competent</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr7 td16"><SPAN class="p3 ft3">l'Etat requérant la date et le lieu du</SPAN> </TD>
<TD colspan=5 class="tr7 td17"><SPAN class="p3 ft3">authority of the applicant State</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr7 td16"><SPAN class="p3 ft3">contrôle, l'autorité ou le fonc-</SPAN> </TD>
<TD colspan=5 class="tr7 td17"><SPAN class="p3 ft3">about the time and place of the</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td16"><SPAN class="p3 ft3">tionnaire chargé de ce contrôle,</SPAN> </TD>
<TD class="tr5 td83"><SPAN class="p3 ft3">examination,</SPAN> </TD>
<TD class="tr5 td64"><SPAN class="p132 ft3">the</SPAN> </TD>
<TD colspan=2 class="tr5 td19"><SPAN class="p134 ft3">authority</SPAN> </TD>
<TD class="tr5 td58"><SPAN class="p16 ft3">or</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr7 td16"><SPAN class="p3 ft3">ainsi que les procédures et</SPAN> </TD>
<TD colspan=5 class="tr7 td17"><SPAN class="p3 ft3">official designated to carry out the</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr7 td16"><SPAN class="p3 ft3">conditions exigées par l'Etat requis</SPAN> </TD>
<TD class="tr7 td83"><SPAN class="p3 ft3">examination</SPAN> </TD>
<TD class="tr7 td64"><SPAN class="p161 ft3">and</SPAN> </TD>
<TD class="tr7 td82"><SPAN class="p3 ft3">the</SPAN> </TD>
<TD colspan=2 class="tr7 td93"><SPAN class="p16 ft14">procedures</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td16"><SPAN class="p3 ft3">pour la conduite du contrôle.</SPAN> </TD>
<TD colspan=5 class="tr5 td17"><SPAN class="p3 ft3">and conditions required by the</SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td16"><SPAN class="p3 ft3">Toute décision relative à la condu-</SPAN> </TD>
<TD colspan=5 class="tr5 td17"><SPAN class="p3 ft3">requested State for the conduct of</SPAN> </TD>
</TR>
</TABLE>
<P class="p79 ft3">22</P>
</DIV>
<DIV id="page_23">
<DIV>
<DIV id="id_1">
<P class="p14 ft3">Artikel 8</P>
<P class="p105 ft8">Samtidiga skatteutredningar</P>
<P class="p80 ft5"><SPAN class="ft3">1.</SPAN><SPAN class="ft45">Efter framställning av en av parterna skall två eller flera parter samråda för att bestämma föremål och tillvägagångssätt för samtidiga skatteutredningar. Varje part avgör själv om den vill medverka vid viss samtidig skatteutredning.</SPAN></P>
<P class="p190 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft32">Vid tillämpningen av denna konvention förstås med en samtidig skatteutredning en överenskommelse mellan två eller flera parter, enligt vilken var och en inom sitt område föranstaltar om en samtidig undersökning av skatteförhållanden rörande en eller flera personer av gemensamt eller komplementärt intresse i syfte att utbyta de upplysningar av betydelse som därvid </SPAN><NOBR>framkom-mer.</NOBR></P>
<P class="p191 ft3">Artikel 9</P>
<P class="p170 ft15">Utomlands utförda skatteutredningar</P>
<P class="p80 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft35">Efter framställning av den behöriga myndigheten i den ansökande staten kan den behöriga myndigheten i den anmodade staten medge, att företrädare för den behöriga myndigheten i den ansökande staten är närvarande vid lämpliga delar av en skatteutredning som utförs i den anmodade staten.</SPAN></P>
<P class="p89 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft36">Bifalls framställningen skall den behöriga myndigheten i den anmodade staten snarast möjligt meddela den behöriga myndigheten i den ansökande staten tid och plats för utredningen, den myndighet eller tjänsteman som utsetts att utföra utredningen samt de förfaranden och villkor som den anmodade staten fastställt för utförandet av utredningen.</SPAN></P>
</DIV>
<DIV id="id_2">
<P class="p14 ft3">Prop. 2010/11:84</P>
<P class="p32 ft3">23</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_24">
<DIV>
<DIV id="id_1">
<P class="p192 ft11">ite du contrôle fiscal est prise par l'Etat requis.</P>
<P class="p193 ft3">3. Une Partie peut informer l'un des Dépositaires de son intention de ne pas accepter, de façon générale, les demandes visées au paragraphe 1. Cette déclaration peut être faite ou retirée à tout moment.</P>
<P class="p90 ft3">Article 10</P>
<P class="p105 ft8">Renseignements contradictoires</P>
<P class="p57 ft3">Si une Partie reçoit d'une autre Partie des renseignements sur la situation fiscale d'une personne qui lui paraissent en contradiction avec ceux dont elle dispose, elle en avise la Partie qui a fourni les renseignements.</P>
<P class="p194 ft50">Section II</P>
<P class="p14 ft8">Assistance en vue du recouvrement</P>
<P class="p105 ft3">Article 11</P>
<P class="p192 ft15">Recouvrement des créances fiscales</P>
<P class="p57 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft30">A la demande de l'Etat requérant, l'Etat requis procède, sous réserve des dispositions des articles 14 et 15, au recouvrement des créances fiscales du premier Etat comme s'il s'agissait de ses propres créances fiscales.</SPAN></P>
<P class="p195 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft19">Les dispositions du paragraphe 1 ne s'appliquent qu'aux créances fiscales qui font l'objet d'un titre permettant d'en poursuivre le recouvrement dans l'Etat requérant et qui, à moins que les Parties concernées n'en soient convenus autrement, ne sont pas contestées.</SPAN></P>
<P class="p196 ft5">Toutefois, si la créance concerne une personne qui n'a pas la qualité de résident dans l'Etat requérant, le</P>
</DIV>
<DIV id="id_2">
<P class="p178 ft3">the examination. All decisions with respect to the conduct of the tax examination shall be made by the requested State.</P>
<P class="p197 ft3">3. A Party may inform one of the Depositaries of its intention not to accept, as a general rule, such requests as are referred to in paragraph 1. Such a declaration may be made or withdrawn at any time.</P>
<P class="p198 ft3">Article 10</P>
<P class="p67 ft8">Conflicting information</P>
<P class="p180 ft3">If a Party receives from another Party information about a person's tax affairs which appears to it to conflict with information in its possession, it shall so advise the Party which has provided the information.</P>
<P class="p194 ft50">Section II</P>
<P class="p14 ft8">Assistance in recovery</P>
<P class="p105 ft3">Article 11</P>
<P class="p14 ft8">Recovery of tax claims</P>
<P class="p199 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft9">At the request of the applicant State the requested State shall, subject to the provisions of Articles 14 and 15, take the necessary steps to recover tax claims of the firstmentioned State as if they were its own tax claims.</SPAN></P>
<P class="p200 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft9">The provisions of paragraph 1 shall apply only to tax claims which form the subject of an instrument permitting their enforcement in the applicant State and, unless otherwise agreed between the Parties concerned, which are not contested.</SPAN></P>
<P class="p201 ft5">However, where the claim is against a person who is not a resident of the applicant State,</P>
</DIV>
<DIV id="id_3">
<P class="p14 ft3">Prop. 2010/11:84</P>
<P class="p19 ft3">24</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_25">
<DIV>
<DIV id="id_1">
<P class="p202 ft11">Alla beslut beträffande utförandet av skatteutredningen skall fattas av den anmodade staten.</P>
<P class="p81 ft5">3. En part kan meddela endera depositarien om sin avsikt att i regel inte bifalla sådana framställningar som avses i punkt 1. En sådan förklaring kan avges och återkallas när som helst.</P>
<P class="p203 ft3">Artikel 10</P>
<P class="p105 ft8">Motstridiga upplysningar</P>
<P class="p80 ft3">Erhåller part från en annan part upplysningar om en persons skatteförhållanden, vilka enligt den förstnämnda partens uppfattning förefaller att strida mot de upplysningar som den själv förfogar över, skall den underrätta den part som gett upplysningarna.</P>
<P class="p198 ft50">Avdelning II</P>
<P class="p14 ft8">Handräckning vid indrivning</P>
<P class="p105 ft3">Artikel 11</P>
<P class="p14 ft8">Indrivning av skattefordringar</P>
<P class="p204 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft35">Efter framställning av den ansökande staten skall den anmodade staten, om inte bestämmelserna i artiklarna 14 och 15 föranleder annat, vidta nödvändiga åtgärder för att driva in den förstnämnda statens skattefordringar som om de vore dess egna.</SPAN></P>
<P class="p89 ft5"><SPAN class="ft3">2.</SPAN><SPAN class="ft44">Bestämmelserna i punkt 1 gäller endast sådan skattefordran beträffande vilken finns en i den ansökande staten giltig verkställighetstitel och, såvida inte parterna i fråga kommit överens om annat, som inte är tvistig.</SPAN></P>
<P class="p187 ft5">Om emellertid fordran avser person som inte har hemvist i den ansökande staten gäller punkt 1 endast om fordran inte längre kan</P>
</DIV>
<DIV id="id_2">
<P class="p14 ft3">Prop. 2010/11:84</P>
<P class="p32 ft3">25</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_26">
<DIV>
<DIV id="id_1">
<P class="p103 ft3">paragraphe 1 s’applique seulement lorsque la créance ne peut plus être contestée, á moins que les Parties concernées n’en soient convenus autrement.</P>
<P class="p176 ft3">3. L'obligation d'accorder une assistance en vue du recouvrement des créances fiscales concernant une personne décédée ou sa succession est limitée à la valeur de la succession ou des biens reçus par chacun des bénéficiaires de la succession selon que la créance est à recouvrer sur la succession ou auprès des bénéficiaires de celle ci.</P>
<P class="p137 ft3">Article 12</P>
<P class="p14 ft8">Mesures conservatoires</P>
<P class="p176 ft3">A la demande de l'Etat requérant, l'Etat requis prend des mesures conservatoires en vue du recouvrement d'un montant d'impôt, même si la créance est contestée ou si le titre exécutoire n'a pas encore été émis.</P>
<P class="p205 ft3">Article 13</P>
<P class="p103 ft15">Documents accompagnant la demande</P>
<P class="p57 ft3">1. La demande d'assistance administrative, présentée en vertu de la présente Section, est accompagnée:</P>
<P class="p57 ft3"><SPAN class="ft3">a.</SPAN><SPAN class="ft9">d'une attestation précisant que la créance fiscale concerne un impôt visé par la présente Convention et, en ce qui concerne le recouvrement, que, sous réserve de l'article 11, paragraphe 2, elle n'est pas ou ne peut être contestée,</SPAN></P>
<P class="p206 ft5"><SPAN class="ft3">b.</SPAN><SPAN class="ft38">d'une copie officielle du titre permettant l'exécution dans l'Etat requérant, et</SPAN></P>
<P class="p207 ft11"><SPAN class="ft3">c.</SPAN><SPAN class="ft10">de tout autre document exigé pour le recouvrement ou pour</SPAN></P>
</DIV>
<DIV id="id_2">
<P class="p178 ft5">paragraph 1 shall only apply, unless otherwise agreed between the Parties concerned, where the claim may no longer be contested.</P>
<P class="p182 ft3">3. The obligation to provide assistance in the recovery of tax claims concerning a deceased person or his estate, is limited to the value of the estate or of the property acquired by each beneficiary of the estate, according to whether the claim is to be recovered from the estate or from the beneficiaries thereof.</P>
<P class="p205 ft3">Article 12</P>
<P class="p14 ft8">Measures of conservancy</P>
<P class="p197 ft3">At the request of the applicant State the requested State shall, with a view to the recovery of an amount of tax, take measures of conservancy even if the claim is contested or is not yet the subject of an instrument permitting enforcement.</P>
<P class="p137 ft3">Article 13</P>
<P class="p179 ft15">Documents accompanying the request</P>
<P class="p180 ft5">1. The request for administrative assistance under this Section shall be accompanied by:</P>
<P class="p182 ft5"><SPAN class="ft3">a.</SPAN><SPAN class="ft23">a declaration that the tax claim concerns a tax covered by the Convention and, in the case of recovery that, subject to paragraph 2 of Article 11, the tax claim is not or may not be contested,</SPAN></P>
<P class="p208 ft5"><SPAN class="ft3">b.</SPAN><SPAN class="ft24">an official copy of the instrument permitting enforcement in the applicant State, and</SPAN></P>
<P class="p209 ft11"><SPAN class="ft3">c.</SPAN><SPAN class="ft46">any other document required for recovery or measures of conser-</SPAN></P>
</DIV>
<DIV id="id_3">
<P class="p14 ft3">Prop. 2010/11:84</P>
<P class="p19 ft3">26</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_27">
<DIV>
<DIV id="id_1">
<P class="p91 ft11">överklagas, såvida inte parterna i fråga kommit överens om annat.</P>
<P class="p210 ft3">3. Skyldigheten att ge handräckning vid indrivning av skattefordran som avser avliden person eller dennes dödsbo är begränsad till dödsboets värde respektive värdet av dödsbodelägarnas andelar av dödsboet, beroende på om indrivningen av fordran skall riktas mot dödsboet eller dess delägare.</P>
<P class="p211 ft3">Artikel 12</P>
<P class="p14 ft8">Säkringsåtgärder</P>
<P class="p89 ft3">Efter framställning av den ansökande staten skall den anmodade staten vidta åtgärder för att säkerställa indrivning av skatt, även om skattefordran har överklagats eller om ingen verkställighetstitel ännu föreligger.</P>
<P class="p205 ft3">Artikel 13</P>
<P class="p91 ft15">Handlingar som skall fogas till framställningen</P>
<P class="p80 ft5">1. Till framställning om handräckning i enlighet med denna avdelning skall fogas:</P>
<P class="p81 ft3"><SPAN class="ft3">a)</SPAN><SPAN class="ft37">en försäkran att skattefordran gäller skatt som omfattas av konventionen och, i det fall då framställningen avser indrivning och inte artikel 11 punkt 2 föranleder annat, en försäkran att skattefordran inte är eller kan komma att bli tvistig;</SPAN></P>
<P class="p212 ft5"><SPAN class="ft3">b)</SPAN><SPAN class="ft59">en officiell kopia av den i den ansökande staten giltiga verkställighetstiteln; och</SPAN></P>
<P class="p80 ft11"><SPAN class="ft3">c)</SPAN><SPAN class="ft22">de övriga handlingar som behövs för indrivning eller</SPAN></P>
</DIV>
<DIV id="id_2">
<P class="p14 ft3">Prop. 2010/11:84</P>
<P class="p32 ft3">27</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_28">
<DIV>
<DIV id="id_1">
<P class="p192 ft5">prendre les mesures conservatoires.</P>
<P class="p57 ft3">2. Le titre permettant l'exécution dans l'Etat requérant est, s'il y a lieu et conformément aux dispositions en vigueur dans l'Etat requis, admis, homologué, complété ou remplacé dans les plus brefs délais suivant la date de réception de la demande d'assistance par un titre permettant l'exécution dans l'Etat requis.</P>
<P class="p194 ft3">Article 14</P>
<P class="p14 ft8">Délais</P>
<P class="p176 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft32">Les questions concernant le délai au delà duquel la créance fiscale ne peut être exigée sont régies par la législation de l'Etat requérant. La demande d'assistance contient des renseignements sur ce délai.</SPAN></P>
<P class="p176 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft33">Les actes de recouvrement accomplis par l'Etat requis à la suite d'une demande d'assistance et qui, suivant la législation de cet Etat, auraient pour effet de suspendre ou d'interrompre le délai mentionné au paragraphe 1 ont le même effet au regard de la législation de l'Etat requérant. L'Etat requis informe l'Etat requé- rant des actes ainsi accomplis.</SPAN></P>
<P class="p213 ft5"><SPAN class="ft3">3.</SPAN><SPAN class="ft45">En tout état de cause, l'Etat requis n'est pas tenu de donner suite à une demande d'assistance qui est présentée après une période de quinze ans à partir de la date du titre exécutoire initial.</SPAN></P>
<P class="p169 ft3">Article 15</P>
<P class="p67 ft8">Privilèges</P>
<P class="p57 ft5">La créance fiscale pour le recouvrement de laquelle une assistance est accordée ne jouit dans l'Etat requis d'aucun des privilèges spécialement attachés</P>
</DIV>
<DIV id="id_2">
<P class="p104 ft3">Prop. 2010/11:84</P>
<P class="p67 ft3">vancy.</P>
<P class="p214 ft3">2. The instrument permitting enforcement in the applicant State shall, where appropriate and in accordance with the provisions in force in the requested State, be accepted, recognised, supplemented or replaced as soon as possible after the date of the receipt of the request for assistance, by an instrument permitting enforcement in the latter State.</P>
<P class="p137 ft3">Article 14</P>
<P class="p14 ft8">Time limits</P>
<P class="p215 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft62">Questions concerning any period beyond which a tax claim cannot be enforced shall be governed by the law of the applicant State. The request for assistance shall give particulars concerning that period.</SPAN></P>
<P class="p216 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft20">Acts of recovery carried out by the requested State in pursuance of a request for assistance, which, according to the laws of that State, would have the effect of suspending or interrupting the period mentioned in paragraph 1, shall also have this effect under the laws of the applicant State. The requested State shall inform the applicant State about such acts.</SPAN></P>
<P class="p217 ft5"><SPAN class="ft3">3.</SPAN><SPAN class="ft59">In any case the requested State is not obliged to comply with a request for assistance which is submitted after a period of 15 years from the date of the original instrument permitting enforcement.</SPAN></P>
<P class="p169 ft3">Article 15</P>
<P class="p67 ft8">Priority</P>
<P class="p218 ft3">The tax claim in the recovery of which assistance is provided shall not have in the requested State any priority specially accorded to the tax claims of that State even if the</P>
<P class="p219 ft3">28</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_29">
<DIV>
<DIV id="id_1">
<P class="p14 ft3">säkringsåtgärder.</P>
<P class="p204 ft3">2. En verkställighetstitel som är giltig i den ansökande staten skall vid behov och i enlighet med de bestämmelser som gäller i den anmodade staten snarast möjligt efter det att framställningen har inkommit godkännas, erkännas, kompletteras eller ersättas med en verkställighetstitel som är giltig i den senare staten.</P>
<P class="p205 ft3">Artikel 14</P>
<P class="p14 ft8">Tidsfrister</P>
<P class="p89 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft36">I frågor som gäller tidsfrist efter vilken skattefordran inte kan verkställas skall den ansökande statens lagstiftning tillämpas. Framställning om handräckning skall innehålla detaljerade uppgifter om sådan tidsfrist.</SPAN></P>
<P class="p89 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft63">Indrivningsåtgärder, som vidtas av den anmodade staten efter framställning om handräckning och som enligt lagstiftningen</SPAN></P>
<P class="p172 ft3"><SPAN class="ft3">i</SPAN><SPAN class="ft32">denna stat uppskjuter eller avbryter tidsfrist som avses i punkt 1 skall också ha denna verkan vid tillämpningen av lagstiftningen i den ansökande staten. Den anmodade staten skall underrätta den ansökande staten i de fall att sådana åtgärder vidtas.</SPAN></P>
<P class="p212 ft5"><SPAN class="ft3">3.</SPAN><SPAN class="ft18">Under inga förhållanden är den anmodade staten skyldig att bifalla en handräckningsframställning som gjorts mer än 15 år efter den dag då den ursprungliga verkställighetstiteln är daterad.</SPAN></P>
<P class="p169 ft3">Artikel 15</P>
<P class="p67 ft8">Förmånsrätt</P>
<P class="p80 ft5">Skattefordran för vilken handräckning för indrivning lämnas åtnjuter inte i den anmodade staten någon sådan särskild förmånsrätt som tillkommer denna stats skatte-</P>
</DIV>
<DIV id="id_2">
<P class="p14 ft3">Prop. 2010/11:84</P>
<P class="p32 ft3">29</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_30">
<DIV id="id_1">
<P class="p14 ft3">Prop. 2010/11:84</P>
</DIV>
<DIV id="id_2">
<DIV id="id_2_1">
<P class="p85 ft5">aux créances fiscales de cet Etat même si la procédure de recouvrement utilisée est celle qui s'applique à ses propres créances fiscales.</P>
</DIV>
<DIV id="id_2_2">
<P class="p14 ft5">recovery procedure used is the one applicable to its own tax claims.</P>
</DIV>
</DIV>
<DIV id="id_3">
<DIV id="id_3_1">
<P class="p14 ft3">Article 16</P>
<P class="p105 ft8">Délais de paiement</P>
<P class="p57 ft3">Si sa législation ou sa pratique administrative le permet dans des circonstances analogues, l'Etat requis peut consentir un délai de paiement ou un paiement échelonné, mais il en informe au préalable l'Etat requérant.</P>
<P class="p220 ft50">Section III</P>
<P class="p105 ft8">Notification de documents</P>
<P class="p14 ft3">Article 17</P>
<P class="p14 ft8">Notification de documents</P>
<P class="p221 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft30">A la demande de l'Etat requérant, l'Etat requis notifie au destinataire les documents, y compris ceux ayant trait à des décisions judiciaires, qui émanent de l'Etat requérant et concernent un impôt visé par la présente Convention.</SPAN></P>
<P class="p222 ft5"><SPAN class="ft3">2.</SPAN><SPAN class="ft40">L'Etat requis procède à la notification:</SPAN></P>
<P class="p223 ft3"><SPAN class="ft3">a.</SPAN><SPAN class="ft20">selon les formes prescrites par sa législation interne pour la notification de documents de nature identique ou analogue;</SPAN></P>
<P class="p64 ft5"><SPAN class="ft3">b.</SPAN><SPAN class="ft45">dans la mesure du possible, selon la forme particulière demandée par l'Etat requérant, ou la forme la plus approchante prévue par sa législation interne.</SPAN></P>
<P class="p224 ft5">3. Une Partie peut faire procéder directement par voie postale à la notification d'un document à une personne se trouvant sur le territoire d'une autre Partie.</P>
</DIV>
<DIV id="id_3_2">
<P class="p14 ft3">Article 16</P>
<P class="p67 ft8">Deferral of payment</P>
<P class="p72 ft5">The requested State may allow deferral of payment or payment by instalments if its laws or administrative practice permit it to do so in similar circumstances, but shall first inform the applicant State.</P>
<P class="p225 ft50">Section III</P>
<P class="p105 ft8">Service of documents</P>
<P class="p14 ft3">Article 17</P>
<P class="p14 ft8">Service of documents</P>
<P class="p60 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft9">At the request of the applicant State, the requested State shall serve upon the addressee documents, including those relating to judicial decisions, which emanate from the applicant State and which relate to a tax covered by this Convention.</SPAN></P>
<P class="p226 ft5"><SPAN class="ft3">2.</SPAN><SPAN class="ft23">The requested State shall effect service of documents:</SPAN></P>
<P class="p227 ft3"><SPAN class="ft3">a.</SPAN><SPAN class="ft9">by a method prescribed by its domestic laws for the service of documents of a substantially similar nature;</SPAN></P>
<P class="p60 ft5"><SPAN class="ft3">b.</SPAN><SPAN class="ft45">to the extent possible, by a particular method requested by the applicant State or the closest to such method available under its own laws.</SPAN></P>
<P class="p74 ft5">3. A Party may effect service of documents directly through the post on a person within the territory of another Party.</P>
<P class="p117 ft3">30</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_31">
<DIV>
<DIV id="id_1">
<P class="p91 ft5">fordringar även om vid indrivningen tillämpas samma förfarande som är tillämpligt vid indrivningen av dess egna skattefordringar.</P>
<P class="p169 ft3">Artikel 16</P>
<P class="p105 ft8">Anstånd med betalning</P>
<P class="p80 ft3">Den anmodade staten får efter att först ha underrättat den ansökande staten därom, bevilja anstånd med betalningen eller medge att denna sker genom delbetalningar, när detta är tillåtet under liknande omständigheter enligt lagstiftning eller administrativ praxis i den anmodade staten.</P>
<P class="p198 ft50">Avdelning III</P>
<P class="p105 ft8">Delgivning av handlingar</P>
<P class="p14 ft3">Artikel 17</P>
<P class="p14 ft8">Delgivning av handlingar</P>
<P class="p80 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft35">Efter framställning av den ansökande staten skall den anmodade staten delge adressaten sådana handlingar, häri inbegripna handlingar som hänför sig till rättsliga avgöranden, som härrör från den ansökande staten och som avser skatt som omfattas av denna konvention.</SPAN></P>
<P class="p212 ft5"><SPAN class="ft3">2.</SPAN><SPAN class="ft40">Den anmodade staten skall verkställa delgivning av handlingar</SPAN></P>
<P class="p80 ft3">a) på det sätt som föreskrivs i dess egen lagstiftning i fråga om handlingar av i huvudsak likartat slag;</P>
<P class="p80 ft3">b) när så kan ske, på det särskilda sätt som begärts av den ansökande staten eller på det sätt enligt lagstiftningen i den anmodade staten som närmast motsvarar det begärda.</P>
<P class="p89 ft5"><SPAN class="ft3">3.</SPAN><SPAN class="ft64">En part kan verkställa delgivning av handlingar direkt per post till en person inom en annan parts område.</SPAN></P>
</DIV>
<DIV id="id_2">
<P class="p14 ft3">Prop. 2010/11:84</P>
<P class="p32 ft3">31</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_32">
<DIV id="id_1">
<DIV id="id_1_1">
<P class="p57 ft3"><SPAN class="ft3">4.</SPAN><SPAN class="ft19">Aucune disposition de la Convention ne peut avoir pour effet d'entacher de nullité une notification de documents effectuée par une Partie conformément</SPAN></P>
<P class="p112 ft3"><SPAN class="ft3">à</SPAN><SPAN class="ft20">sa législation.</SPAN></P>
<P class="p64 ft3"><SPAN class="ft3">5.</SPAN><SPAN class="ft48">Lorsqu'un document est notifié conformément au présent article, sa traduction n'est pas exigée. Toutefois, lorsqu'il lui paraît établi que le destinataire ne connaît pas la langue dans laquelle le document est libellé, l'Etat requis en fait effectuer une traduction ou établir un résumé dans sa langue officielle ou l'une de ses langues officielles. Il peut également demander à l'Etat requérant que le document soit traduit ou accompagné d'un résumé dans l'une des langues officielles de l'Etat requis, du Conseil de l'Europe ou de l'OCDE.</SPAN></P>
</DIV>
<DIV id="id_1_2">
<P class="p50 ft3">Prop. 2010/11:84</P>
<P class="p228 ft5"><SPAN class="ft3">4.</SPAN><SPAN class="ft40">Nothing in the Convention shall be construed as invalidating any service of documents by a Party in accordance with its laws.</SPAN></P>
<P class="p229 ft3"><SPAN class="ft3">5.</SPAN><SPAN class="ft9">When a document is served in accordance with this Article, it need not be accompanied by a translation. However, where it is satisfied that the addressee cannot understand the language of the document, the requested State shall arrange to have it translated into or a summary drafted in its or one of its official languages. Alternatively, it may ask the applicant State to have the document either translated into or accompanied by a summary in one of the official languages of the requested State, the Council of Europe or the OECD.</SPAN></P>
</DIV>
</DIV>
<DIV id="id_2">
<DIV id="id_2_1">
<P class="p14 ft12">Chapitre IV</P>
<P class="p192 ft12">Dispositions communes aux diverses formes d'assistance</P>
<P class="p230 ft3">Article 18</P>
<P class="p231 ft15">Renseignements à fournir par l'Etat requérant</P>
<P class="p207 ft11">1. La demande d'assistance précise, en tant que de besoin:</P>
<P class="p167 ft3"><SPAN class="ft3">a.</SPAN><SPAN class="ft9">l'autorité ou le service qui est</SPAN></P>
<P class="p232 ft5"><SPAN class="ft3">à</SPAN><SPAN class="ft23">l'origine de la demande présentée par l'autorité compétente;</SPAN></P>
<P class="p57 ft5"><SPAN class="ft3">b.</SPAN><SPAN class="ft40">le nom, l'adresse</SPAN><SPAN class="ft16">, ou </SPAN>tous autres détails permettant d'identifier la personne au sujet de laquelle la demande est présentée;</P>
<P class="p233 ft5"><SPAN class="ft3">c.</SPAN><SPAN class="ft59">dans le cas d'une demande de renseignements, la forme sous laquelle l'Etat requérant souhaite recevoir le renseignement pour</SPAN></P>
</DIV>
<DIV id="id_2_2">
<P class="p14 ft12">Chapter IV</P>
<P class="p234 ft53">Provisions relating to all forms of assistance</P>
<P class="p235 ft3">Article 18</P>
<P class="p71 ft15">Information to be provided by the applicant state</P>
<P class="p236 ft11">1. A request for assistance shall indicate where appropriate:</P>
<P class="p237 ft5"><SPAN class="ft3">a.</SPAN><SPAN class="ft59">the authority or agency which initiated the request made by the competent authority;</SPAN></P>
<P class="p218 ft5"><SPAN class="ft3">b.</SPAN><SPAN class="ft23">the name, address</SPAN><SPAN class="ft16">, or </SPAN>any other particulars assisting in the identification of the person in respect of whom the request is made;</P>
<P class="p237 ft5"><SPAN class="ft3">c.</SPAN><SPAN class="ft38">in the case of a request for information, the form in which the applicant State wishes the information to be supplied in order</SPAN></P>
<P class="p238 ft3">32</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_33">
<DIV>
<DIV id="id_1">
<P class="p80 ft5"><SPAN class="ft3">4.</SPAN><SPAN class="ft6">Konventionen medför inte att en delgivning som en part har verkställt i enlighet med sin egen lagstiftning, skall anses sakna verkan.</SPAN></P>
<P class="p87 ft3"><SPAN class="ft3">5.</SPAN><SPAN class="ft33">Handlingar som delgivits i enlighet med denna artikel behöver inte åtföljas av översättning. Om det emellertid visar sig att mottagaren inte förstår det språk som handlingarna är upprättade på skall den anmodade staten låta göra en översättning till eller en sammanfattning på sitt officiella språk eller något av dessa. Alternativt kan den anmodade staten be att den ansökande staten låter göra en översättning eller en sammanfattning av handlingarna på något av den anmodade statens, Europarådets eller OECD:s officiella språk.</SPAN></P>
<P class="p239 ft12">Kapitel IV</P>
<P class="p91 ft12">Bestämmelser avseende alla former av handräckning</P>
<P class="p230 ft3">Artikel 18</P>
<P class="p172 ft15">Uppgifter som skall ges av den ansökande staten</P>
<P class="p80 ft3">1. En framställning om handräckning skall i mån av behov innehålla uppgift om</P>
<P class="p80 ft5"><SPAN class="ft3">a)</SPAN><SPAN class="ft23">den myndighet eller inrättning på vars initiativ den behöriga myndigheten har gjort framställningen;</SPAN></P>
<P class="p80 ft5"><SPAN class="ft3">b)</SPAN><SPAN class="ft43">namn, adress</SPAN><SPAN class="ft16">, eller </SPAN>andra uppgifter som underlättar identifikationen av den person som framställningen avser;</P>
<P class="p81 ft5"><SPAN class="ft3">c)</SPAN><SPAN class="ft65">vid framställning om upplysningar, den form i vilken den ansökande staten önskar att upplysningarna skall lämnas för att</SPAN></P>
</DIV>
<DIV id="id_2">
<P class="p14 ft3">Prop. 2010/11:84</P>
<P class="p32 ft3">33</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_34">
<DIV>
<DIV id="id_1">
<P class="p14 ft3">répondre à ses besoins;</P>
<P class="p176 ft3"><SPAN class="ft3">d.</SPAN><SPAN class="ft36">dans le cas d'une demande d'assistance en vue d'un recouvrement ou de mesures conservatoires, la nature de la créance fiscale, les éléments constitutifs de cette créance et les biens sur lesquels elle peut être recouvrée;</SPAN></P>
<P class="p176 ft5"><SPAN class="ft3">e.</SPAN><SPAN class="ft23">dans le cas d'une demande de notification, la nature et l'objet du document à notifier;</SPAN></P>
<P class="p240 ft5"><SPAN class="ft3">f.</SPAN><SPAN class="ft6">si la demande est conforme à la législation et à la pratique administrative de l'Etat requérant et si elle est justifiée au regard de l'article </SPAN><SPAN class="ft16">21.2.g</SPAN>.</P>
<P class="p241 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft37">L'Etat requérant communique</SPAN></P>
<P class="p192 ft5"><SPAN class="ft3">à</SPAN><SPAN class="ft44">l'Etat requis, dès qu'il en a connaissance, tous autres renseignements relatifs à la demande d'assistance.</SPAN></P>
<P class="p62 ft3">Article 19</P>
<P class="p14 ft4">(Supprimé)</P>
<P class="p90 ft3">Article 20</P>
<P class="p177 ft15">Suite réservée à la demande d'assistance</P>
<P class="p57 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft19">S'il est donné suite à la demande d'assistance, l'Etat requis informe l'Etat requérant, dans les plus brefs délais, des mesures prises ainsi que du résultat de son assistance.</SPAN></P>
<P class="p64 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft33">Si la demande est rejetée, l'Etat requis en informe l'Etat requérant dans les plus brefs délais, en lui indiquant les motifs du rejet.</SPAN></P>
<P class="p64 ft5"><SPAN class="ft3">3.</SPAN><SPAN class="ft59">Si, dans le cas d'une demande de renseignement, l'Etat requérant a précisé la forme sous laquelle il souhaite recevoir le renseignement et l'Etat requis est en mesure de le faire, ce dernier fournira le renseignement dans la forme</SPAN></P>
</DIV>
<DIV id="id_2">
<P class="p14 ft3">to meet its needs;</P>
<P class="p181 ft5"><SPAN class="ft3">d.</SPAN><SPAN class="ft45">in the case of a request for assistance in recovery or measures of conservancy, the nature of the tax claim, the components of the tax claim and the assets from which the tax claim may be recovered;</SPAN></P>
<P class="p242 ft5"><SPAN class="ft3">e.</SPAN><SPAN class="ft38">in the case of a request for service of documents, the nature and the subject of the document to be served;</SPAN></P>
<P class="p180 ft3"><SPAN class="ft3">f.</SPAN><SPAN class="ft36">whether it is in conformity with the law and administrative practice of the applicant State and whether it is justified in the light of the requirements of Article</SPAN></P>
<P class="p85 ft4">21.2.g<SPAN class="ft3">.</SPAN></P>
<P class="p243 ft61">2. As soon as any other information relevant to the request for assistance comes to its knowledge, the applicant State shall forward it to the requested State.</P>
<P class="p230 ft3">Article 19</P>
<P class="p14 ft4">(Deleted)</P>
<P class="p90 ft3">Article 20</P>
<P class="p178 ft15">Response to the request for assistance</P>
<P class="p180 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft9">If the request for assistance is complied with, the requested State shall inform the applicant State of the action taken and of the result of the assistance as soon as possible.</SPAN></P>
<P class="p181 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft9">If the request is declined, the requested State shall inform the applicant State of that decision and the reason for it as soon as possible.</SPAN></P>
<P class="p244 ft61"><SPAN class="ft3">3.</SPAN><SPAN class="ft66">If, with respect to a request for information, the applicant State has specified the form in which it wishes the information to be supplied and the requested State is in a position to do so, the requested State shall supply it in the form</SPAN></P>
</DIV>
<DIV id="id_3">
<P class="p14 ft3">Prop. 2010/11:84</P>
<P class="p19 ft3">34</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_35">
<DIV>
<DIV id="id_1">
<P class="p14 ft3">tillgodose dess behov;</P>
<P class="p86 ft3"><SPAN class="ft3">d)</SPAN><SPAN class="ft67">vid framställning om handräckning för indrivning eller säkringsåtgärder, arten och sammansättningen av skattefordran samt de tillgångar som kan tas</SPAN></P>
<P class="p245 ft3"><SPAN class="ft3">i</SPAN><SPAN class="ft20">anspråk vid indrivningen;</SPAN></P>
<P class="p204 ft5"><SPAN class="ft3">e)</SPAN><SPAN class="ft65">vid framställning om delgivning, slag av handling som skall delges och vad denna avser;</SPAN></P>
<P class="p87 ft3"><SPAN class="ft3">f)</SPAN><SPAN class="ft21">huruvida framställningen är i överensstämmelse med lagstiftning och administrativ praxis i den ansökande staten samt huruvida den är berättigad med hänsyn till de i artikel </SPAN><SPAN class="ft4">21 punkt 2 g) </SPAN>angivna kraven.</P>
<P class="p246 ft5">2. Så snart den ansökande staten får kännedom om ytterligare omständigheter av betydelse för framställningen skall den anmodade staten underrättas härom.</P>
<P class="p230 ft3">Artikel 19</P>
<P class="p14 ft4">(Upphävd)</P>
<P class="p90 ft3">Artikel 20</P>
<P class="p170 ft15">Svar på framställning om handräckning</P>
<P class="p80 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft48">Bifalls framställning om handräckning skall den anmodade staten snarast möjligt underrätta den ansökande staten om de åtgärder som har vidtagits och resultatet av handräckningen.</SPAN></P>
<P class="p86 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft32">Avslås framställningen skall den anmodade staten snarast möjligt underrätta den ansökande staten om beslutet och skälen för detta.</SPAN></P>
<P class="p86 ft5"><SPAN class="ft3">3.</SPAN><SPAN class="ft45">Har den ansökande staten, i en handräckningsframställning gällande upplysningar, särskilt angett i vilken form upplysningarna önskas, skall den anmodade staten, om den har möjlighet därtill, meddela upplysningarna i önskad</SPAN></P>
</DIV>
<DIV id="id_2">
<P class="p14 ft3">Prop. 2010/11:84</P>
<P class="p32 ft3">35</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_36">
<DIV>
<DIV id="id_1">
<P class="p14 ft3">souhaitée.</P>
<P class="p66 ft3">Article 21</P>
<P class="p247 ft27">Protection des personnes et limites de l'obligation d'assistance</P>
<P class="p233 ft4"><SPAN class="ft4">1.</SPAN><SPAN class="ft68">Aucune disposition de la présente Convention ne peut être interprétée comme limitant les droits et garanties accordés aux personnes par la législation ou la pratique administrative de l'Etat requis.</SPAN></P>
<P class="p248 ft4"><SPAN class="ft4">2.</SPAN><SPAN class="ft69">Sauf en ce qui concerne l'article 14, les dispositions de la présente Convention ne peuvent être interprétées comme imposant</SPAN></P>
<P class="p85 ft4"><SPAN class="ft4">à</SPAN><SPAN class="ft70">l'Etat requis l'obligation:</SPAN></P>
<P class="p65 ft4">a. de prendre des mesures qui</P>
<P class="p249 ft4">dérogent à sa législation ou à sa pratique administrative, ou à la législation ou à la pratique administrative de l'Etat requérant;</P>
<P class="p64 ft16"><SPAN class="ft4">b.</SPAN><SPAN class="ft71">de prendre des mesures qui seraient contraires à l'ordre public;</SPAN></P>
<P class="p250 ft51"><SPAN class="ft4">c.</SPAN><SPAN class="ft72">de fournir des renseignements qui ne pourraient être obtenus sur la base de sa législation ou de sa pratique administrative, ou de la législation ou de la pratique administrative de l'Etat requérant;</SPAN></P>
<P class="p57 ft16"><SPAN class="ft4">d.</SPAN><SPAN class="ft73">de fournir des renseignements qui révéleraient un secret commercial, industriel, professionnel ou un procédé commercial, ou des renseignements dont la communication serait contraire à l'ordre public;</SPAN></P>
<P class="p233 ft16"><SPAN class="ft4">e.</SPAN><SPAN class="ft74">d'accorder une assistance administrative si et dans la mesure où il estime que l'imposition de l'Etat requérant est contraire aux principes d'imposition généralement admis ou aux dispositions</SPAN></P>
</DIV>
<DIV id="id_2">
<P class="p104 ft3">Prop. 2010/11:84</P>
<P class="p105 ft3">requested.</P>
<P class="p138 ft3">Article 21</P>
<P class="p251 ft15">Protection of persons and limits to the obligation to provide assistance</P>
<P class="p72 ft16"><SPAN class="ft4">1.</SPAN><SPAN class="ft71">Nothing in this Convention shall affect the rights and safeguards secured to persons by the laws or administrative practice of the requested State.</SPAN></P>
<P class="p252 ft4"><SPAN class="ft4">2.</SPAN><SPAN class="ft75">Except in the case of Article 14, the provisions of this Convention shall not be construed so as to impose on the requested State the obligation:</SPAN></P>
<P class="p215 ft4"><SPAN class="ft4">a.</SPAN><SPAN class="ft76">to carry out measures at variance with its own laws or administrative practice or the laws or administrative practice of the applicant State;</SPAN></P>
<P class="p215 ft16"><SPAN class="ft4">b.</SPAN><SPAN class="ft77">to carry out measures which would be contrary to public policy (ordre public);</SPAN></P>
<P class="p72 ft4"><SPAN class="ft4">c.</SPAN><SPAN class="ft70">to supply information which is not obtainable under its own laws or its administrative practice or under the laws of the applicant State or its administrative practice;</SPAN></P>
<P class="p72 ft4"><SPAN class="ft4">d.</SPAN><SPAN class="ft75">to supply information which would disclose any trade, business, industrial, commercial or professional secret, or trade process, or information, the disclosure of which would be contrary to public policy (ordre public);</SPAN></P>
<P class="p253 ft16"><SPAN class="ft4">e.</SPAN><SPAN class="ft78">to provide administrative assistance if and insofar as it considers the taxation in the applicant State to be contrary to generally accepted taxation principles or to the provisions of a</SPAN></P>
<P class="p254 ft3">36</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_37">
<DIV>
<DIV id="id_1">
<P class="p14 ft3">form.</P>
<P class="p66 ft3">Artikel 21</P>
<P class="p91 ft15">Skydd för personer och begränsning av skyldigheten att bevilja handräckning</P>
<P class="p80 ft16"><SPAN class="ft5">1</SPAN>. Denna konvention påverkar inte de rättigheter och det skydd som tillkommer personer enligt den anmodade statens lagstiftning eller administrativa praxis.</P>
<P class="p190 ft4">2. Utom i fråga om artikel 14 ska bestämmelserna i denna konvention inte anses medföra skyldighet för den anmodade staten att</P>
<P class="p89 ft16"><SPAN class="ft51">a)</SPAN><SPAN class="ft79">vidta åtgärder som avviker från lagstiftning eller administrativ praxis i denna stat eller i den ansökande staten;</SPAN></P>
<P class="p186 ft16"><SPAN class="ft51">b)</SPAN><SPAN class="ft80">vidta åtgärder som strider mot allmänna hänsyn (</SPAN><SPAN class="ft15">ordre public</SPAN>);</P>
<P class="p80 ft16"><SPAN class="ft4">c)</SPAN><SPAN class="ft81">lämna upplysningar som inte är tillgängliga enligt lagstiftning eller administrativ praxis i denna stat eller i den ansökande staten;</SPAN></P>
<P class="p255 ft16"><SPAN class="ft51">d)</SPAN><SPAN class="ft82">lämna upplysningar som skulle röja </SPAN><NOBR>handels-,</NOBR> <NOBR>affärs-,</NOBR> industri- eller yrkeshemlighet eller</P>
<P class="p91 ft4"><SPAN class="ft4">i</SPAN><SPAN class="ft83">näringsverksamhet nyttjat förfaringssätt eller upplysningar vilkas överlämnande skulle strida mot allmänna hänsyn (</SPAN><SPAN class="ft8">ordre public</SPAN>);</P>
<P class="p65 ft4"><SPAN class="ft4">e)</SPAN><SPAN class="ft55">lämna handräckning, om och</SPAN></P>
<P class="p256 ft16"><SPAN class="ft4">i</SPAN><SPAN class="ft84">den mån den anser att beskattningen i den ansökande staten strider mot allmänt gällande beskattningsprinciper eller mot bestämmelserna i ett avtal</SPAN></P>
</DIV>
<DIV id="id_2">
<P class="p14 ft3">Prop. 2010/11:84</P>
<P class="p32 ft3">37</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_38">
<DIV>
<DIV id="id_1">
<TABLE cellpadding=0 cellspacing=0 class="t9">
<TR height=0>
<TD width=31px></TD>
<TD width=33px></TD>
<TD width=10px></TD>
<TD width=18px></TD>
<TD width=18px></TD>
<TD width=23px></TD>
<TD width=22px></TD>
<TD width=8px></TD>
<TD width=41px></TD>
<TD width=32px></TD>
<TD width=24px></TD>
<TD width=12px></TD>
<TD width=17px></TD>
<TD width=25px></TD>
<TD width=19px></TD>
<TD width=39px></TD>
<TD width=20px></TD>
</TR>
<TR>
<TD colspan=9 class="tr2 td16"><SPAN class="p3 ft4">d'une convention en vue d'éviter la</SPAN> </TD>
<TD colspan=8 class="tr2 td17"><SPAN class="p3 ft4">convention for the avoidance of</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr7 td16"><SPAN class="p3 ft4">double imposition ou de toute</SPAN> </TD>
<TD colspan=8 class="tr7 td17"><SPAN class="p3 ft4">double taxation, or of any other</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr7 td16"><SPAN class="p3 ft4">autre convention qu'il a conclue</SPAN> </TD>
<TD colspan=3 class="tr7 td19"><SPAN class="p3 ft4">convention</SPAN> </TD>
<TD colspan=2 class="tr7 td84"><SPAN class="p3 ft4">which</SPAN> </TD>
<TD class="tr7 td55"><SPAN class="p257 ft51">the</SPAN> </TD>
<TD colspan=2 class="tr7 td61"><SPAN class="p17 ft4">requested</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td94"><SPAN class="p3 ft4">avec l'Etat requérant;</SPAN> </TD>
<TD class="tr5 td34"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td95"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td49"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=8 class="tr5 td17"><SPAN class="p3 ft4">State has concluded with the</SPAN> </TD>
</TR>
<TR>
<TD rowspan=2 class="tr18 td96"><SPAN class="p37 ft4">f.</SPAN> </TD>
<TD colspan=3 rowspan=2 class="tr18 td65"><SPAN class="p3 ft4">d'accorder</SPAN> </TD>
<TD colspan=2 rowspan=2 class="tr18 td49"><SPAN class="p258 ft51">une</SPAN> </TD>
<TD colspan=3 rowspan=2 class="tr18 td97"><SPAN class="p33 ft51">assistance</SPAN> </TD>
<TD colspan=4 class="tr7 td98"><SPAN class="p3 ft51">applicant State;</SPAN> </TD>
<TD class="tr7 td50"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td55"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td99"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td66"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td22"><SPAN class="p37 ft4">f.</SPAN> </TD>
<TD class="tr7 td70"><SPAN class="p3 ft4">to</SPAN> </TD>
<TD colspan=3 class="tr7 td100"><SPAN class="p3 ft4">provide</SPAN> </TD>
<TD colspan=3 class="tr7 td71"><SPAN class="p17 ft51">administrative</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td16"><SPAN class="p3 ft4">administrative afin d’appliquer ou</SPAN> </TD>
<TD colspan=8 class="tr5 td17"><SPAN class="p3 ft4">assistance for the purpose of</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr7 td16"><SPAN class="p3 ft4">exécuter une disposition de la</SPAN> </TD>
<TD colspan=4 class="tr7 td98"><SPAN class="p3 ft4">administering</SPAN> </TD>
<TD class="tr7 td50"><SPAN class="p259 ft4">or</SPAN> </TD>
<TD colspan=2 class="tr7 td93"><SPAN class="p154 ft4">enforcing</SPAN> </TD>
<TD class="tr7 td66"><SPAN class="p16 ft4">a</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td67"><SPAN class="p3 ft4">législation</SPAN> </TD>
<TD class="tr7 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr7 td81"><SPAN class="p3 ft4">fiscale</SPAN> </TD>
<TD colspan=2 class="tr7 td7"><SPAN class="p260 ft4">de</SPAN> </TD>
<TD colspan=2 class="tr7 td32"><SPAN class="p35 ft4">l’Etat</SPAN> </TD>
<TD colspan=8 class="tr7 td17"><SPAN class="p3 ft4">provision of the tax law of the</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td16"><SPAN class="p3 ft4">requérant, ou de satisfaire une</SPAN> </TD>
<TD colspan=2 class="tr5 td41"><SPAN class="p3 ft4">applicant</SPAN> </TD>
<TD class="tr5 td101"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr5 td84"><SPAN class="p165 ft4">State,</SPAN> </TD>
<TD class="tr5 td55"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td99"><SPAN class="p261 ft4">or</SPAN> </TD>
<TD class="tr5 td66"><SPAN class="p16 ft4">any</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr7 td16"><SPAN class="p3 ft4">obligation s’y rattachant, qui est</SPAN> </TD>
<TD colspan=3 class="tr7 td19"><SPAN class="p3 ft4">requirement</SPAN> </TD>
<TD colspan=3 class="tr7 td65"><SPAN class="p154 ft4">connected</SPAN> </TD>
<TD colspan=2 class="tr7 td61"><SPAN class="p16 ft4">therewith,</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr7 td102"><SPAN class="p3 ft4">discriminatoire à l’encontre</SPAN> </TD>
<TD class="tr7 td49"><SPAN class="p35 ft4">d’un</SPAN> </TD>
<TD class="tr7 td22"><SPAN class="p3 ft51">which</SPAN> </TD>
<TD colspan=5 class="tr7 td56"><SPAN class="p156 ft4">discriminates</SPAN> </TD>
<TD class="tr7 td99"><SPAN class="p262 ft51">against</SPAN> </TD>
<TD class="tr7 td66"><SPAN class="p16 ft4">a</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td16"><SPAN class="p3 ft4">ressortissant de l'Etat requis par</SPAN> </TD>
<TD colspan=8 class="tr5 td17"><SPAN class="p3 ft4">national of the requested State as</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr7 td16"><SPAN class="p3 ft4">rapport à un ressortissant de l'Etat</SPAN> </TD>
<TD colspan=8 class="tr7 td17"><SPAN class="p3 ft4">compared with a national of the</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr7 td16"><SPAN class="p3 ft4">requérant qui se trouve dans les</SPAN> </TD>
<TD colspan=8 class="tr7 td17"><SPAN class="p3 ft4">applicant State in the same</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td94"><SPAN class="p3 ft4">mêmes circonstances;</SPAN> </TD>
<TD class="tr5 td34"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td95"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td49"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=4 class="tr5 td98"><SPAN class="p3 ft4">circumstances;</SPAN> </TD>
<TD class="tr5 td50"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td55"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td99"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td66"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td96"><SPAN class="p37 ft4">g.</SPAN> </TD>
<TD colspan=3 class="tr7 td65"><SPAN class="p161 ft4">d’accorder</SPAN> </TD>
<TD colspan=2 class="tr7 td49"><SPAN class="p262 ft51">une</SPAN> </TD>
<TD colspan=3 class="tr7 td97"><SPAN class="p33 ft51">assistance</SPAN> </TD>
<TD class="tr7 td22"><SPAN class="p37 ft4">g.</SPAN> </TD>
<TD class="tr7 td70"><SPAN class="p155 ft4">to</SPAN> </TD>
<TD colspan=3 class="tr7 td100"><SPAN class="p161 ft4">provide</SPAN> </TD>
<TD colspan=3 class="tr7 td71"><SPAN class="p16 ft51">administrative</SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr7 td12"><SPAN class="p3 ft4">administrative si</SPAN> </TD>
<TD colspan=2 class="tr7 td49"><SPAN class="p263 ft4">l’Etat</SPAN> </TD>
<TD colspan=3 class="tr7 td97"><SPAN class="p33 ft4">requérant</SPAN> </TD>
<TD colspan=8 class="tr7 td17"><SPAN class="p3 ft4">assistance if the applicant State</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td16"><SPAN class="p3 ft4">n’a pas épuisé toutes les mesures</SPAN> </TD>
<TD colspan=8 class="tr5 td17"><SPAN class="p3 ft4">has not pursued all reasonable</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr7 td83"><SPAN class="p3 ft4">raisonnables</SPAN> </TD>
<TD colspan=3 class="tr7 td61"><SPAN class="p162 ft4">prévues</SPAN> </TD>
<TD colspan=2 class="tr7 td64"><SPAN class="p164 ft4">par</SPAN> </TD>
<TD class="tr7 td49"><SPAN class="p33 ft4">sa</SPAN> </TD>
<TD colspan=8 class="tr7 td17"><SPAN class="p3 ft4">measures available under its laws</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td67"><SPAN class="p3 ft4">législation</SPAN> </TD>
<TD class="tr7 td52"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td103"><SPAN class="p1 ft4">ou</SPAN> </TD>
<TD class="tr7 td103"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td74"><SPAN class="p264 ft4">sa</SPAN> </TD>
<TD colspan=3 class="tr7 td97"><SPAN class="p35 ft4">pratique</SPAN> </TD>
<TD colspan=8 class="tr7 td17"><SPAN class="p3 ft4">or administrative practice, except</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td16"><SPAN class="p3 ft4">administrative, à moins que le</SPAN> </TD>
<TD colspan=8 class="tr5 td17"><SPAN class="p3 ft4">where recourse to such measures</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr7 td16"><SPAN class="p3 ft4">recours à de telles mesures ne</SPAN> </TD>
<TD colspan=8 class="tr7 td17"><SPAN class="p3 ft4">would give rise to dispropor-</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td16"><SPAN class="p3 ft4">donne lieu à des difficultés</SPAN> </TD>
<TD colspan=5 class="tr5 td104"><SPAN class="p3 ft4">tionate difficulty;</SPAN> </TD>
<TD class="tr5 td55"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td99"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td66"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr7 td104"><SPAN class="p3 ft4">disproportionnées;</SPAN> </TD>
<TD class="tr7 td74"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td34"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td95"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td49"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td22"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td70"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td101"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td50"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td55"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td99"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td66"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr7 td16"><SPAN class="p33 ft4">h. d'accorder une assistance au</SPAN> </TD>
<TD colspan=8 class="tr7 td17"><SPAN class="p16 ft4">h. to provide assistance in</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td16"><SPAN class="p3 ft4">recouvrement dans les cas où la</SPAN> </TD>
<TD colspan=8 class="tr5 td17"><SPAN class="p3 ft4">recovery in those cases where the</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr7 td94"><SPAN class="p3 ft4">charge administrative</SPAN> </TD>
<TD colspan=2 class="tr7 td64"><SPAN class="p164 ft4">qui</SPAN> </TD>
<TD class="tr7 td49"><SPAN class="p33 ft4">en</SPAN> </TD>
<TD colspan=4 class="tr7 td98"><SPAN class="p3 ft4">administrative</SPAN> </TD>
<TD colspan=2 class="tr7 td35"><SPAN class="p259 ft4">burden</SPAN> </TD>
<TD colspan=2 class="tr7 td61"><SPAN class="p16 ft4">for that</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr7 td16"><SPAN class="p3 ft4">résulte pour cet Etat est nettement</SPAN> </TD>
<TD colspan=8 class="tr7 td17"><SPAN class="p3 ft51">State is clearly disproportionate to</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td16"><SPAN class="p3 ft4">disproportionnée par rapport aux</SPAN> </TD>
<TD colspan=8 class="tr5 td17"><SPAN class="p3 ft4">the benefit to be derived by the</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr7 td16"><SPAN class="p3 ft4">avantages qui peuvent en être tirés</SPAN> </TD>
<TD colspan=4 class="tr7 td98"><SPAN class="p3 ft51">applicant State.</SPAN> </TD>
<TD class="tr7 td50"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td55"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td99"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td66"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr7 td94"><SPAN class="p3 ft4">par l’Etat requérant.</SPAN> </TD>
<TD class="tr7 td34"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td95"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td49"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td22"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td70"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td101"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td50"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td55"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td99"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td66"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td16"><SPAN class="p35 ft4">3. Si des renseignements sont</SPAN> </TD>
<TD colspan=8 class="tr5 td17"><SPAN class="p16 ft4">3. If information is requested by</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td67"><SPAN class="p3 ft4">demandés</SPAN> </TD>
<TD colspan=2 class="tr7 td105"><SPAN class="p3 ft4">par</SPAN> </TD>
<TD colspan=2 class="tr7 td49"><SPAN class="p155 ft4">l’Etat</SPAN> </TD>
<TD colspan=3 class="tr7 td97"><SPAN class="p35 ft4">requérant</SPAN> </TD>
<TD colspan=8 class="tr7 td17"><SPAN class="p3 ft4">the applicant State in accordance</SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr7 td12"><SPAN class="p3 ft4">conformément</SPAN> </TD>
<TD class="tr7 td103"><SPAN class="p161 ft4">à</SPAN> </TD>
<TD class="tr7 td74"><SPAN class="p162 ft4">la</SPAN> </TD>
<TD colspan=3 class="tr7 td97"><SPAN class="p35 ft4">présente</SPAN> </TD>
<TD class="tr7 td22"><SPAN class="p3 ft4">with</SPAN> </TD>
<TD colspan=2 class="tr7 td81"><SPAN class="p128 ft4">this</SPAN> </TD>
<TD class="tr7 td54"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=3 class="tr7 td106"><SPAN class="p265 ft51">Convention,</SPAN> </TD>
<TD class="tr7 td66"><SPAN class="p16 ft4">the</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr5 td83"><SPAN class="p3 ft4">Convention,</SPAN> </TD>
<TD colspan=2 class="tr5 td81"><SPAN class="p3 ft4">l’Etat</SPAN> </TD>
<TD colspan=2 class="tr5 td7"><SPAN class="p1 ft4">requis</SPAN> </TD>
<TD colspan=2 class="tr5 td32"><SPAN class="p33 ft51">utilise</SPAN> </TD>
<TD colspan=8 class="tr5 td17"><SPAN class="p3 ft4">requested State shall use its</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr7 td16"><SPAN class="p3 ft4">les pouvoirs dont il dispose pour</SPAN> </TD>
<TD colspan=8 class="tr7 td17"><SPAN class="p3 ft4">information gathering measures to</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td67"><SPAN class="p3 ft4">obtenir</SPAN> </TD>
<TD colspan=2 class="tr7 td105"><SPAN class="p3 ft4">les</SPAN> </TD>
<TD colspan=5 class="tr7 td107"><SPAN class="p33 ft4">renseignements</SPAN> </TD>
<TD colspan=8 class="tr7 td17"><SPAN class="p3 ft4">obtain the requested information,</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td16"><SPAN class="p3 ft4">demandés, même s'il n'en a pas</SPAN> </TD>
<TD colspan=8 class="tr5 td17"><SPAN class="p3 ft4">even though the requested State</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr7 td16"><SPAN class="p3 ft4">besoin à ses propres fins fiscales.</SPAN> </TD>
<TD colspan=8 class="tr7 td17"><SPAN class="p3 ft4">may not need such information for</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr7 td16"><SPAN class="p3 ft4">L’obligation qui figure dans la</SPAN> </TD>
<TD colspan=8 class="tr7 td17"><SPAN class="p3 ft4">its own tax purposes. The</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td16"><SPAN class="p3 ft4">phrase précédente est soumise aux</SPAN> </TD>
<TD colspan=2 class="tr5 td41"><SPAN class="p3 ft51">obligation</SPAN> </TD>
<TD class="tr5 td101"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=3 class="tr5 td65"><SPAN class="p154 ft4">contained</SPAN> </TD>
<TD class="tr5 td99"><SPAN class="p266 ft51">in</SPAN> </TD>
<TD class="tr5 td66"><SPAN class="p17 ft4">the</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr7 td16"><SPAN class="p3 ft4">limitations prévues par la présente</SPAN> </TD>
<TD colspan=8 class="tr7 td17"><SPAN class="p3 ft4">preceding sentence is subject to</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr7 td16"><SPAN class="p3 ft4">Convention, sauf si ces limitations,</SPAN> </TD>
<TD colspan=8 class="tr7 td17"><SPAN class="p3 ft4">the limitations contained in this</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr5 td16"><SPAN class="p3 ft4">et en particulier celles des</SPAN> </TD>
<TD colspan=8 class="tr5 td17"><SPAN class="p3 ft4">Convention, but in no case shall</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr7 td16"><SPAN class="p3 ft4">paragraphes 1 et 2, sont</SPAN> </TD>
<TD class="tr7 td22"><SPAN class="p3 ft4">such</SPAN> </TD>
<TD colspan=4 class="tr7 td71"><SPAN class="p160 ft4">limitations,</SPAN> </TD>
<TD colspan=2 class="tr7 td93"><SPAN class="p267 ft51">including</SPAN> </TD>
<TD class="tr7 td66"><SPAN class="p17 ft4">in</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr7 td83"><SPAN class="p3 ft4">susceptibles</SPAN> </TD>
<TD colspan=4 class="tr7 td51"><SPAN class="p268 ft4">d’empêcher</SPAN> </TD>
<TD colspan=2 class="tr7 td32"><SPAN class="p33 ft4">l’Etat</SPAN> </TD>
<TD colspan=8 class="tr7 td17"><SPAN class="p3 ft4">particular those of paragraphs 1</SPAN> </TD>
</TR>
<TR>
<TD colspan=9 class="tr9 td16"><SPAN class="p3 ft4">requis de communiquer des ren-</SPAN> </TD>
<TD colspan=7 class="tr9 td108"><SPAN class="p3 ft51">and 2, be construed to permit a</SPAN> </TD>
<TD class="tr9 td66"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="id_2">
<P class="p39 ft3">Prop. 2010/11:84</P>
<P class="p19 ft3">38</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_39">
<DIV>
<DIV id="id_1">
<P class="p269 ft16">för undvikande av <NOBR>dubbel--</NOBR> beskattning eller annat avtal som har ingåtts mellan den anmodade staten och den ansökande staten;</P>
<P class="p270 ft4"><SPAN class="ft4">f)</SPAN><SPAN class="ft85">lämna handräckning för administration eller verkställighet av en bestämmelse i den ansökande statens skattelagstiftning, eller något krav som hänger samman med denna, som skulle leda till diskriminering mellan en medborgare i den anmodade staten och en medborgare i den ansökande staten under samma förhållanden;</SPAN></P>
<P class="p142 ft4"><SPAN class="ft51">g)</SPAN><SPAN class="ft75">lämna handräckning om den ansökande staten inte har vidtagit alla rimliga åtgärder som står till dess förfogande enligt dess lagstiftning eller administrativa praxis, utom i de fall då vidtagandet av sådana åtgärder skulle medföra oproportionerligt stora svårigheter;</SPAN></P>
<P class="p271 ft16"><SPAN class="ft51">h)</SPAN><SPAN class="ft82">lämna handräckning för indrivning i fall där den administrativa bördan för denna stat uppenbart inte står i proportion till den nytta som står att vinna för den ansökande staten.</SPAN></P>
<P class="p272 ft4">3. Då den ansökande staten begär upplysningar enligt denna konvention, ska den anmodade staten använda de medel som denna stat förfogar över för att inhämta de begärda upplysningarna, även om den anmodade staten inte har behov av upplysningarna för sina egna beskattningsändamål. Förpliktelsen i föregående mening begränsas av bestämmelserna i denna konvention, men dessa begränsningar, och särskilt de som anges i punkterna 1 och 2, medför inte en rätt för den anmo-</P>
</DIV>
<DIV id="id_2">
<P class="p273 ft3">Prop. 2010/11:84</P>
<P class="p32 ft3">39</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_40">
<DIV>
<DIV id="id_1">
<TABLE cellpadding=0 cellspacing=0 class="t9">
<TR>
<TD colspan=7 class="tr2 td16"><SPAN class="p3 ft4">seignements uniquement parce que</SPAN> </TD>
<TD colspan=4 class="tr2 td17"><SPAN class="p3 ft4">requested State to decline to</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr7 td16"><SPAN class="p3 ft4"><NOBR>ceux-ci</NOBR> ne présentent pas d'intérêt</SPAN> </TD>
<TD colspan=4 class="tr7 td17"><SPAN class="p3 ft4">supply information solely because</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr7 td76"><SPAN class="p3 ft51">pour lui dans le cadre national.</SPAN> </TD>
<TD class="tr7 td69"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=4 class="tr7 td17"><SPAN class="p3 ft4">it has no domestic interest in such</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 rowspan=2 class="tr12 td16"><SPAN class="p33 ft4">4. En aucun cas les dispositions</SPAN> </TD>
<TD colspan=2 class="tr5 td109"><SPAN class="p3 ft4">information.</SPAN> </TD>
<TD class="tr5 td22"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td65"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr7 td17"><SPAN class="p16 ft4">4. In no case shall the provisions</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr7 td16"><SPAN class="p3 ft4">de cette Convention, et en</SPAN> </TD>
<TD colspan=4 class="tr7 td17"><SPAN class="p3 ft4">of this Convention, including in</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td16"><SPAN class="p3 ft4">particulier celles des paragraphes</SPAN> </TD>
<TD colspan=4 class="tr5 td17"><SPAN class="p3 ft4">particular those of paragraphs 1</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr7 td16"><SPAN class="p3 ft4">1 et 2, ne peuvent être interprétées</SPAN> </TD>
<TD colspan=4 class="tr7 td17"><SPAN class="p3 ft4">and 2, be construed to permit a</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr7 td16"><SPAN class="p3 ft4">comme permettant à un Etat</SPAN> </TD>
<TD colspan=4 class="tr7 td17"><SPAN class="p3 ft4">requested State to decline to</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td16"><SPAN class="p3 ft4">requis de refuser de communiquer</SPAN> </TD>
<TD colspan=4 class="tr5 td17"><SPAN class="p3 ft4">supply information solely because</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td110"><SPAN class="p3 ft4">des</SPAN> </TD>
<TD colspan=4 class="tr7 td109"><SPAN class="p1 ft4">renseignements</SPAN> </TD>
<TD colspan=2 class="tr7 td47"><SPAN class="p33 ft4">uniquement</SPAN> </TD>
<TD colspan=4 class="tr7 td17"><SPAN class="p3 ft4">the information is held by a bank,</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr7 td16"><SPAN class="p3 ft4">parce que <NOBR>ceux-ci</NOBR> sont détenus par</SPAN> </TD>
<TD class="tr7 td59"><SPAN class="p3 ft4">other</SPAN> </TD>
<TD colspan=2 class="tr7 td111"><SPAN class="p3 ft4">financial</SPAN> </TD>
<TD class="tr7 td65"><SPAN class="p16 ft4">institution,</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td16"><SPAN class="p3 ft4">une banque, un autre étab-</SPAN> </TD>
<TD colspan=4 class="tr5 td17"><SPAN class="p3 ft4">nominee or person acting in an</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr7 td16"><SPAN class="p3 ft4">lissement financier, un mandataire</SPAN> </TD>
<TD colspan=4 class="tr7 td17"><SPAN class="p3 ft4">agency or a fiduciary capacity or</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr7 td16"><SPAN class="p3 ft4">ou une personne agissant en</SPAN> </TD>
<TD colspan=4 class="tr7 td17"><SPAN class="p3 ft4">because it relates to ownership</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td16"><SPAN class="p3 ft4">qualité d’agent ou de fiduciaire,</SPAN> </TD>
<TD colspan=3 class="tr5 td112"><SPAN class="p3 ft4">interests in a person.</SPAN> </TD>
<TD class="tr5 td65"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr7 td16"><SPAN class="p3 ft4">ou parce que ces renseignements</SPAN> </TD>
<TD class="tr7 td59"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td113"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td22"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td65"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr7 td16"><SPAN class="p3 ft4">se rattachent aux droits de</SPAN> </TD>
<TD class="tr7 td59"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td113"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td22"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td65"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr9 td76"><SPAN class="p3 ft4">propriété d'une personne.</SPAN> </TD>
<TD class="tr9 td69"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td59"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td113"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td22"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr9 td65"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr14 td100"><SPAN class="p3 ft3">Article 22</SPAN> </TD>
<TD class="tr14 td58"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td74"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td115"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td69"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td59"><SPAN class="p3 ft3">Article 22</SPAN> </TD>
<TD class="tr14 td113"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td22"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td65"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td100"><SPAN class="p3 ft8">Secret</SPAN> </TD>
<TD class="tr5 td58"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td74"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td115"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td69"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td59"><SPAN class="p3 ft8">Secrecy</SPAN> </TD>
<TD class="tr5 td113"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td22"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td65"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td110"><SPAN class="p37 ft4">1.</SPAN> </TD>
<TD class="tr7 td110"><SPAN class="p155 ft4">Les</SPAN> </TD>
<TD colspan=5 class="tr7 td116"><SPAN class="p35 ft4">renseignements obtenus</SPAN> </TD>
<TD colspan=4 class="tr7 td17"><SPAN class="p16 ft4">1. Any information obtained by a</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr7 td16"><SPAN class="p3 ft4">par une Partie en application de la</SPAN> </TD>
<TD colspan=4 class="tr7 td17"><SPAN class="p3 ft4">Party under this Convention shall</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td100"><SPAN class="p3 ft4">présente</SPAN> </TD>
<TD colspan=3 class="tr5 td19"><SPAN class="p274 ft51">Convention</SPAN> </TD>
<TD colspan=2 class="tr5 td47"><SPAN class="p35 ft4">sont tenus</SPAN> </TD>
<TD colspan=4 class="tr5 td17"><SPAN class="p3 ft4">be treated as secret and protected</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr7 td16"><SPAN class="p3 ft4">secrets et protégés dans les mêmes</SPAN> </TD>
<TD colspan=4 class="tr7 td17"><SPAN class="p3 ft4">in the same manner as information</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr7 td16"><SPAN class="p3 ft4">conditions que celles prévues pour</SPAN> </TD>
<TD colspan=4 class="tr7 td17"><SPAN class="p3 ft51">obtained under the domestic law of</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td110"><SPAN class="p3 ft4">les</SPAN> </TD>
<TD colspan=4 class="tr5 td109"><SPAN class="p159 ft51">renseignements</SPAN> </TD>
<TD class="tr5 td115"><SPAN class="p3 ft4">obtenus</SPAN> </TD>
<TD class="tr5 td69"><SPAN class="p33 ft4">en</SPAN> </TD>
<TD colspan=4 class="tr5 td17"><SPAN class="p3 ft51">that Party and, to the extent needed</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr7 td16"><SPAN class="p3 ft4">application de la législation de</SPAN> </TD>
<TD colspan=4 class="tr7 td17"><SPAN class="p3 ft4">to ensure the necessary level of</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr7 td16"><SPAN class="p3 ft4">cette Partie et, en tant que de</SPAN> </TD>
<TD colspan=4 class="tr7 td17"><SPAN class="p3 ft4">protection of personal data, in</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td16"><SPAN class="p3 ft4">besoin pour assurer le niveau</SPAN> </TD>
<TD colspan=2 class="tr5 td109"><SPAN class="p3 ft4">accordance with</SPAN> </TD>
<TD class="tr5 td22"><SPAN class="p132 ft4">the</SPAN> </TD>
<TD class="tr5 td65"><SPAN class="p16 ft4">safeguards</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr7 td88"><SPAN class="p3 ft4">nécessaire</SPAN> </TD>
<TD class="tr7 td114"><SPAN class="p155 ft4">de</SPAN> </TD>
<TD colspan=2 class="tr7 td97"><SPAN class="p3 ft4">protection</SPAN> </TD>
<TD class="tr7 td69"><SPAN class="p33 ft51">des</SPAN> </TD>
<TD colspan=4 class="tr7 td17"><SPAN class="p3 ft4">which may be specified by the</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td100"><SPAN class="p3 ft4">données</SPAN> </TD>
<TD class="tr7 td58"><SPAN class="p34 ft51">à</SPAN> </TD>
<TD colspan=2 class="tr7 td117"><SPAN class="p16 ft4">caractère</SPAN> </TD>
<TD colspan=2 class="tr7 td47"><SPAN class="p33 ft4">personnel,</SPAN> </TD>
<TD colspan=4 class="tr7 td17"><SPAN class="p3 ft4">supplying Party as required under</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr5 td76"><SPAN class="p3 ft4">conformément aux garanties</SPAN> </TD>
<TD class="tr5 td69"><SPAN class="p33 ft51">qui</SPAN> </TD>
<TD colspan=2 class="tr5 td109"><SPAN class="p3 ft4">its domestic law.</SPAN> </TD>
<TD class="tr5 td22"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td65"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr7 td16"><SPAN class="p3 ft4">peuvent être spécifiées par la</SPAN> </TD>
<TD class="tr7 td59"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td113"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td22"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td65"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr7 td16"><SPAN class="p3 ft4">Partie fournissant les renseigne-</SPAN> </TD>
<TD class="tr7 td59"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td113"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td22"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td65"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td16"><SPAN class="p3 ft4">ments comme étant requises au</SPAN> </TD>
<TD class="tr5 td59"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td113"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td22"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td65"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr7 td38"><SPAN class="p3 ft4">titre de sa législation.</SPAN> </TD>
<TD class="tr7 td115"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td69"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td59"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td113"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td22"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td65"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr7 td16"><SPAN class="p35 ft4">2. Ces renseignements ne sont</SPAN> </TD>
<TD colspan=4 class="tr7 td17"><SPAN class="p16 ft4">2. Such information shall in any</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td16"><SPAN class="p3 ft4">communiqués en tout cas qu’aux</SPAN> </TD>
<TD colspan=4 class="tr5 td17"><SPAN class="p3 ft4">case be disclosed only to persons</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr7 td16"><SPAN class="p3 ft4">personnes ou autorités (y compris</SPAN> </TD>
<TD colspan=4 class="tr7 td17"><SPAN class="p3 ft51">or authorities (including courts and</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr7 td16"><SPAN class="p3 ft4">les tribunaux et les organes</SPAN> </TD>
<TD colspan=2 class="tr7 td109"><SPAN class="p3 ft4">administrative</SPAN> </TD>
<TD class="tr7 td22"><SPAN class="p3 ft4">or</SPAN> </TD>
<TD class="tr7 td65"><SPAN class="p16 ft51">supervisory</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td16"><SPAN class="p3 ft4">administratifs ou de surveillance)</SPAN> </TD>
<TD class="tr5 td59"><SPAN class="p3 ft4">bodies)</SPAN> </TD>
<TD colspan=2 class="tr5 td111"><SPAN class="p155 ft4">concerned</SPAN> </TD>
<TD class="tr5 td65"><SPAN class="p16 ft4">with the</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr7 td16"><SPAN class="p3 ft4">concernées par l'établissement, la</SPAN> </TD>
<TD colspan=4 class="tr7 td17"><SPAN class="p3 ft4">assessment, collection or recovery</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr7 td16"><SPAN class="p3 ft4">perception ou le recouvrement des</SPAN> </TD>
<TD colspan=4 class="tr7 td17"><SPAN class="p3 ft4">of, the enforcement or prosecution</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td16"><SPAN class="p3 ft4">impôts de cette Partie, par les</SPAN> </TD>
<TD colspan=4 class="tr5 td17"><SPAN class="p3 ft4">in respect of, or the determination</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr7 td88"><SPAN class="p3 ft4">procédures</SPAN> </TD>
<TD class="tr7 td114"><SPAN class="p154 ft4">ou</SPAN> </TD>
<TD class="tr7 td74"><SPAN class="p274 ft4">les</SPAN> </TD>
<TD colspan=2 class="tr7 td47"><SPAN class="p33 ft4">poursuites</SPAN> </TD>
<TD colspan=4 class="tr7 td17"><SPAN class="p3 ft4">of appeals in relation to, taxes of</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr9 td16"><SPAN class="p3 ft4">pénales concernant ces impôts, ou</SPAN> </TD>
<TD colspan=4 class="tr9 td17"><SPAN class="p3 ft4">that Party, or the oversight of the</SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="id_2">
<P class="p39 ft3">Prop. 2010/11:84</P>
<P class="p19 ft3">40</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_41">
<DIV>
<DIV id="id_1">
<P class="p91 ft16">dade staten att vägra att lämna upplysningar uteslutande därför att den inte har något eget intresse av sådana upplysningar.</P>
<P class="p80 ft4">4. Bestämmelserna i denna konvention, och särskilt de som anges i punkterna 1 och 2, medför inte en rätt för en anmodad stat att vägra att lämna upplysningar uteslutande därför att upplysningarna innehas av en bank, annan finansiell institution, ombud, representant eller förvaltare, eller därför att upplysningarna gäller äganderätt i en person.</P>
<P class="p275 ft3">Artikel 22</P>
<P class="p14 ft8">Sekretess</P>
<P class="p89 ft4"><SPAN class="ft4">1.</SPAN><SPAN class="ft86">Upplysningar som en part mottar enligt denna konvention ska behandlas som hemliga och skyddas på samma sätt som upplysningar som har erhållits enligt den interna lagstiftningen i denna part och, i den mån det behövs för att säkerställa det skydd som krävs för personuppgifter, i enlighet med de skyddsregler som anges av den part som lämnar upplysningarna såsom föreskrivna i dess interna lagstiftning.</SPAN></P>
<P class="p276 ft4"><SPAN class="ft4">2.</SPAN><SPAN class="ft87">Sådana upplysningar får yppas endast för personer eller myndigheter (däri inbegripet domstolar och förvaltningsorgan eller organ som utövar tillsyn) som fastställer, uppbär eller driver in denna parts skatter eller handlägger andra verkställighetsåtgärder, åtal eller överklagande i</SPAN></P>
</DIV>
<DIV id="id_2">
<P class="p14 ft3">Prop. 2010/11:84</P>
<P class="p32 ft3">41</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_42">
<DIV id="id_1">
<DIV id="id_1_1">
<P class="p85 ft4">par les décisions sur les recours se rapportant à ces impôts ou par le contrôle de ce qui précède. Seules lesdites personnes ou autorités peuvent utiliser ces renseignements et uniquement aux fins indiquées <NOBR>ci-dessus.</NOBR> Elles peuvent, nonobstant les dispositions du paragraphe 1, en faire Etat au cours d'audiences publiques de tribunaux ou dans des jugements concernant lesdits impôts.</P>
<P class="p277 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft32">Lorsqu'une Partie a formulé une réserve prévue à l'article 30, paragraphe 1, alinéa (a), toute autre Partie qui obtient des renseignements de la première Partie ne peut pas les utiliser pour un impôt inclus dans une catégorie qui a fait l'objet de la réserve. De même, la Partie ayant formulé la réserve ne peut pas utiliser, pour un impôt inclus dans la catégorie qui fait l'objet de la réserve, les renseignements obtenus en vertu de la présente Convention.</SPAN></P>
<P class="p142 ft3"><SPAN class="ft3">4.</SPAN><SPAN class="ft33">Nonobstant les dispositions des paragraphes 1, 2 et 3, les renseignements obtenus par une Partie peuvent être utilisés à d'autres fins lorsque l'utilisation de tels renseignements à de telles fins est possible selon la législation de la Partie qui fournit les renseignements et que l'autorité compétente de cette Partie consent</SPAN></P>
</DIV>
<DIV id="id_1_2">
<P class="p50 ft3">Prop. 2010/11:84</P>
<P class="p278 ft4">above. Only the persons or authorities mentioned above may use the information and then only for such purposes. They may, notwithstanding the provisions of paragraph 1, disclose it in public court proceedings or in judicial decisions relating to such taxes.</P>
<P class="p279 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft30">If a Party has made a reservation provided for in subparagraph a. of paragraph 1 of Article 30, any other Party obtaining information from that Party shall not use it for the purpose of a tax in a category subject to the reservation. Similarly, the Party making such a reservation shall not use information obtained under this Convention for the purpose of a tax in a category subject to the reservation.</SPAN></P>
<P class="p280 ft3"><SPAN class="ft3">4.</SPAN><SPAN class="ft35">Notwithstanding the provisions of paragraphs 1, 2 and 3, information received by a Party may be used for other purposes when such information may be used for such other purposes under the laws of the supplying Party and the competent authority of that Party authorises such use. Information provided by a Party to</SPAN></P>
</DIV>
</DIV>
<DIV id="id_2">
<P class="p85 ft3"><SPAN class="ft3">à</SPAN><SPAN class="ft34">une telle utilisation. Les another Party may be transmitted</SPAN></P>
</DIV>
<DIV id="id_3">
<DIV id="id_3_1">
<P class="p85 ft5">renseignements fournis par une Partie à une autre Partie peuvent être transmis par celle ci à une troisième Partie, sous réserve de l'autorisation préalable de l'autorité compétente de la première Partie.</P>
</DIV>
<DIV id="id_3_2">
<P class="p85 ft5">by the latter to a third Party, subject to prior authorisation by the competent authority of the firstmentioned Party.</P>
</DIV>
</DIV>
<DIV id="id_4">
<DIV id="id_4_1">
<P class="p14 ft3">Article 23</P>
<P class="p14 ft8">Procédures</P>
<P class="p176 ft5">1. Les actions se rapportant aux mesures prises en vertu de la présente Convention par l'Etat re-</P>
</DIV>
<DIV id="id_4_2">
<P class="p14 ft3">Article 23</P>
<P class="p14 ft8">Proceedings</P>
<P class="p215 ft5">1. Proceedings relating to measures taken under this Convention by the requested State shall be</P>
<P class="p79 ft3">42</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_43">
<DIV>
<DIV id="id_1">
<P class="p256 ft4">fråga om dessa skatter eller som utövar tillsyn över nämnda verksamheter. Endast dessa personer eller myndigheter får använda upplysningarna och bara för sådana ändamål. De får utan hinder av bestämmelserna i punkt 1, yppa dem vid offentlig rättegång eller i domstolsavgöranden rörande dessa skatter.</P>
<P class="p281 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft35">Om en part har gjort en reservation enligt artikel 30 punkt 1 a) skall en annan part som erhåller upplysningar från denna part inte använda upplysningarna med avseende på skatt av sådant slag som omfattas av reservationen. Likaledes skall den part som gjort reservationen inte använda upplysningar som erhållits enligt denna konvention med avseende på skatt av sådant slag som omfattas av reservationen.</SPAN></P>
<P class="p282 ft3"><SPAN class="ft3">4.</SPAN><SPAN class="ft62">Utan hinder av bestämmelserna i punkterna 1, 2 och 3 får upplysningar som en part har erhållit användas även för andra ändamål, om detta kan ske enligt lagstiftningen i den part som har lämnat upplysningarna och den behöriga myndigheten i denna part samtycker till att upplysningarna används för dessa andra ändamål. Upplysningar som en part har lämnat till en annan part får av den senare överlämnas till en tredje part under förutsättning att den behöriga myndigheten i den förstnämnda parten i förväg samtycker därtill.</SPAN></P>
<P class="p283 ft3">Artikel 23</P>
<P class="p14 ft8">Rättsliga åtgärder</P>
<P class="p284 ft5">1. Överklaganden i fråga om åtgärder som den anmodade staten</P>
</DIV>
<DIV id="id_2">
<P class="p14 ft3">Prop. 2010/11:84</P>
<P class="p32 ft3">43</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_44">
<DIV id="id_1">
<DIV id="id_1_1">
<P class="p285 ft5">quis sont intentées exclusivement devant l'instance appropriée dudit Etat.</P>
<P class="p26 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft37">Les actions se rapportant aux mesures prises par l'Etat requérant en vertu de la présente Convention, en particulier celles qui, en matière de recouvrement, concernent l'existence ou le montant de a créance fiscale ou le titre qui permet d'en poursuivre l'exécution, sont intentées exclusivement devant l'instance appropriée de ce même Etat. Si une telle action est exercée, l'Etat requérant en informe immédiatement l'Etat requis et celui ci suspend la procédure en attendant la décision de l'instance saisie. Toutefois, si l'Etat requérant le lui demande, il prend des mesures conservatoires en vue du recouvrement. L'Etat requis peut aussi être informé d'une telle action par toute personne intéressée; dès réception de cette information, il consultera, s'il y a lieu, l'Etat requérant à ce sujet.</SPAN></P>
<P class="p286 ft5"><SPAN class="ft3">3.</SPAN><SPAN class="ft6">Dès qu'il a été définitivement statué sur l'action intentée, l'Etat requis ou, selon le cas, l'Etat requérant notifie à l'autre Etat la décision prise et ses effets sur la demande d'assistance.</SPAN></P>
</DIV>
<DIV id="id_1_2">
<P class="p50 ft3">Prop. 2010/11:84</P>
<P class="p287 ft11">brought only before the appropriate body of that State.</P>
<P class="p288 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft17">Proceedings relating to measures taken under this Convention by the applicant State, in particular those which, in the field of recovery, concern the existence or the amount of the tax claim or the instrument permitting its enforcement, shall be brought only before the appropriate body of that State. If such proceedings are brought, the applicant State shall inform the requested State which shall suspend the procedure pending the decision of the body in question. However, the requested State shall, if asked by the applicant State, take measures of conservancy to safeguard recovery. The requested State can also be informed of such proceedings by any interested person. Upon receipt of such information the requested State shall consult on the matter, if necessary, with the applicant State.</SPAN></P>
<P class="p289 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft9">As soon as a final decision in the proceedings has been given, the requested State or the applicant State, as the case may be, shall notify the other State of the decision and the implications which it has for the request for assistance.</SPAN></P>
</DIV>
</DIV>
<DIV id="id_2">
<TABLE cellpadding=0 cellspacing=0 class="t11">
<TR>
<TD class="tr19 td16"><SPAN class="p3 ft12">Chapitre V</SPAN> </TD>
<TD class="tr19 td118"><SPAN class="p3 ft12">Chapter V</SPAN> </TD>
</TR>
<TR>
<TD class="tr8 td16"><SPAN class="p3 ft12">Dispositions spéciales</SPAN> </TD>
<TD class="tr8 td118"><SPAN class="p3 ft12">Special provisions</SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="id_3">
<DIV id="id_3_1">
<P class="p14 ft3">Article 24</P>
<P class="p14 ft8">Mise en œuvre de la Convention</P>
<P class="p176 ft5">1. Les Parties communiquent entre elles pour la mise en œuvre de la présente Convention par</P>
</DIV>
<DIV id="id_3_2">
<P class="p14 ft3">Article 24</P>
<P class="p14 ft8">Implementation of the Convention</P>
<P class="p215 ft5">1. The Parties shall communicate with each other for the implementation of this Convention</P>
</DIV>
</DIV>
<DIV id="id_4">
<P class="p14 ft3">44</P>
</DIV>
</DIV>
<DIV id="page_45">
<DIV>
<DIV id="id_1">
<P class="p91 ft5">har vidtagit enligt denna konvention får ske endast hos vederbörande myndighet i denna stat.</P>
<P class="p80 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft19">Överklagande i fråga om åtgärder som den ansökande staten har vidtagit enligt denna konvention – särskilt sådana åtgärder i samband med indrivning, vilka avser förekomsten av skattefordran eller dess storlek eller verkställlighetstitel – får ske endast hos vederbörande myndighet i denna stat. Sker sådana överklaganden skall den ansökande staten ofördröjligen underrätta den anmodade staten, som skall uppskjuta åtgärderna till dess att beslut i ärendet meddelats av den aktuella myndigheten. Den anmodade staten skall dock på begäran av den ansökande staten vidta säkringsåtgärder för att säkerställa indrivningen. Även den som saken angår kan meddela den anmodade staten att rättsliga åtgärder har vidtagits. Sedan sådan underrättelse har inkommit, skall den anmodade staten, när detta behövs, rådgöra med den ansökande staten i ärendet.</SPAN></P>
<P class="p290 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft37">Så snart ett överklagat ärende har slutligt avgjorts, skall den anmodade staten eller den ansökande staten underrätta den andra staten om avgörandet och dess konsekvenser för handräckningsframställningen.</SPAN></P>
<P class="p90 ft12">Kapitel V</P>
<P class="p14 ft12">Särskilda bestämmelser</P>
<P class="p138 ft3">Artikel 24</P>
<P class="p14 ft8">Konventionens genomförande</P>
<P class="p89 ft5">1. Parterna skall stå i förbindelse med varandra genom sina behöriga myndigheter för att tillämpa denna</P>
</DIV>
<DIV id="id_2">
<P class="p14 ft3">Prop. 2010/11:84</P>
<P class="p32 ft3">45</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_46">
<DIV>
<DIV id="id_1">
<P class="p85 ft3">l'intermédiaire de leurs autorités compétentes respectives; celles ci peuvent communiquer directement entre elles à cet effet et peuvent autoriser des autorités qui leur sont subordonnées à agir en leur nom. Les autorités compétentes de deux ou plusieurs Parties peuvent fixer d'un commun accord les modalités d'application de la Convention en ce qui les concerne.</P>
<P class="p142 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft32">Lorsque l'Etat requis estime que l'application de la présente Convention dans un cas particulier pourrait avoir des conséquences indésirables graves, les autorités compétentes de l'Etat requis et de l'Etat requérant se concertent et s'efforcent de résoudre la situation par voie d'accord mutuel.</SPAN></P>
<P class="p291 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft33">Un organe de coordination composé de représentants des autorités compétentes des Parties suit, sous l'égide de l'OCDE, la mise en œuvre de la Convention et ses développements. A cet effet, il recommande toute mesure susceptible de contribuer à la réalisation des objectifs généraux de la Convention. En particulier, il constitue un forum pour l'étude de méthodes et procédures nouvelles tendant à accroître la coopération internationale en matière fiscale et, s'il y a lieu, il recommande de réviser la Convention ou d'y apporter des amendements. Les Etats qui ont signé mais n'ont pas encore ratifié, accepté ou approuvé la Convention pourront se faire représenter aux réunions de l'organe de coordination à titre d'observateur.</SPAN></P>
<P class="p292 ft5"><SPAN class="ft3">4.</SPAN><SPAN class="ft58">Toute Partie peut inviter l'organe de coordination à émettre un avis quant à l'interprétation des dispositions de la Convention.</SPAN></P>
</DIV>
<DIV id="id_2">
<P class="p85 ft3">through their respective competent authorities. The competent authorities may communicate directly for this purpose and may authorise subordinate authorities to act on their behalf. The competent authorities of two or more Parties may mutually agree on the mode of application of the Convention among themselves.</P>
<P class="p53 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft33">Where the requested State considers that the application of this Convention in a particular case would have serious and undesirable consequences, the competent authorities of the requested and of the applicant State shall consult each other and endeavour to resolve the situation by mutual agreement.</SPAN></P>
<P class="p277 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft88">A </SPAN><NOBR>co-ordinating</NOBR> body composed of representatives of the competent authorities of the Parties shall monitor the implementation and development of this Convention, under the aegis of the OECD. To that end, the coordinating body shall recommend any action likely to further the general aims of the Convention. In particular it shall act as a forum for the study of new methods and procedures to increase international <NOBR>co-operation</NOBR> in tax matters and, where appropriate, it may recommend revisions or amendments to the Convention. States which have signed but not yet ratified, accepted or approved the Convention are entitled to be represented at the meetings of the <NOBR>co-ordinating</NOBR> body as observers.</P>
<P class="p293 ft5"><SPAN class="ft3">4.</SPAN><SPAN class="ft40">A Party may ask the coordinating body to furnish opinions on the interpretation of the provisions of the Convention.</SPAN></P>
</DIV>
<DIV id="id_3">
<P class="p39 ft3">Prop. 2010/11:84</P>
<P class="p19 ft3">46</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_47">
<DIV>
<DIV id="id_1">
<P class="p285 ft3">konvention. De behöriga myndigheterna kan träda i direkt förbindelse med varandra i detta syfte och kan bemyndiga underlydande myndigheter att handla på sina vägnar. De behöriga myndigheterna i två eller flera parter kan ömsesidigt komma överens om hur konventionen skall tillämpas dem emellan.</P>
<P class="p294 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft19">Om den anmodade staten anser att konventionens tillämpning i ett bestämt fall skulle ha allvarliga och icke önskvärda konsekvenser, skall de behöriga myndigheterna i den anmodade och den ansökande staten rådgöra med varandra och söka lösa frågan genom ömsesidig överenskommelse.</SPAN></P>
<P class="p277 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft32">Ett koordineringsorgan sammanställt av företrädare för parternas behöriga myndigheter skall under OECD:s överinseende övervaka tillämpningen och utvecklingen av denna konvention. I detta syfte skall koordineringsorganet avge rekommendationer om sådana åtgärder som är ägnade att främja konventionens allmänna syften. Det skall speciellt fungera som ett forum för studiet av nya metoder och förfaranden för ökat internationellt samarbete i skattefrågor och vid behov avge rekommendationer om översyn eller ändring av konventionen. Stater som har undertecknat men ännu inte ratificerat, godtagit eller godkänt konventionen är berättigade att vara företrädda vid koordineringsorganets sammanträden som observatörer.</SPAN></P>
<P class="p295 ft5"><SPAN class="ft3">4.</SPAN><SPAN class="ft58">En part kan be koordineringsorganet om utlåtande angående tolkningen av konventionens bestämmelser.</SPAN></P>
</DIV>
<DIV id="id_2">
<P class="p296 ft3">Prop. 2010/11:84</P>
<P class="p32 ft3">47</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_48">
<DIV>
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<P class="p57 ft3"><SPAN class="ft3">5.</SPAN><SPAN class="ft19">Si des difficultés ou des doutes surgissent entre deux ou plusieurs Parties quant à la mise en œuvre ou à l'interprétation de la Convention, les autorités compé- tentes desdites Parties s'efforcent de résoudre la question par voie d'accord amiable. La décision est communiquée à l'organe de coordination.</SPAN></P>
<P class="p196 ft3"><SPAN class="ft3">6.</SPAN><SPAN class="ft19">Le Secrétaire Général de l'OCDE fait part aux Parties ainsi qu'aux Etats signataires de la Convention qui ne l'ont pas encore ratifiée, acceptée ou approuvée des avis émis par l'organe de coordination conformément aux dispositions du paragraphe 4 ci dessus et des accords amiables obtenus en vertu du paragraphe 5 ci dessus.</SPAN></P>
<P class="p297 ft3">Article 25</P>
<P class="p14 ft8">Langues</P>
<P class="p57 ft3">Les demandes d'assistance ainsi que les réponses sont rédigées dans l'une des langues officielles de l'OCDE ou du Conseil de l'Europe ou dans toute autre langue que les Parties concernées conviennent bilatéralement d'employer.</P>
<P class="p198 ft3">Article 26</P>
<P class="p67 ft8">Frais</P>
<P class="p64 ft5">Sauf si les Parties concernées en conviennent autrement par voie bilatérale:</P>
<P class="p57 ft3"><SPAN class="ft3">a.</SPAN><SPAN class="ft36">les frais ordinaires engagés pour fournir l'assistance sont à la charge de l'Etat requis;</SPAN></P>
<P class="p207 ft5"><SPAN class="ft3">b.</SPAN><SPAN class="ft89">les frais extraordinaires engagés pour fournir l'assistance sont à la charge de l'Etat requérant.</SPAN></P>
</DIV>
<DIV id="id_2">
<P class="p104 ft3">Prop. 2010/11:84</P>
<P class="p60 ft5"><SPAN class="ft3">5.</SPAN><SPAN class="ft45">Where difficulties or doubts arise between two or more Parties regarding the implementation or interpretation of the Convention, the competent authorities of those Parties shall endeavour to resolve the matter by mutual agreement. The agreement shall be communicated to the </SPAN><NOBR>co-ordinating</NOBR> body.</P>
<P class="p298 ft3"><SPAN class="ft3">6.</SPAN><SPAN class="ft19">The Secretary General of OECD shall inform the Parties, and the Signatory States which have not yet ratified, accepted or approved the Convention, of opinions furnished by the coordinating body according to the provisions of paragraph 4 above and of mutual agreements reached under paragraph 5 above.</SPAN></P>
<P class="p299 ft3">Article 25</P>
<P class="p14 ft8">Language</P>
<P class="p72 ft5">Requests for assistance and answers thereto shall be drawn up in one of the official languages of the OECD and of the Council of Europe or in any other language agreed bilaterally between the Contracting States concerned.</P>
<P class="p203 ft3">Article 26</P>
<P class="p67 ft8">Costs</P>
<P class="p300 ft3">Unless otherwise agreed bilate-</P>
<P class="p14 ft3">rally by the Parties concerned:</P>
<P class="p214 ft5"><SPAN class="ft3">a.</SPAN><SPAN class="ft44">ordinary costs incurred in providing assistance shall be borne by the requested State;</SPAN></P>
<P class="p72 ft5"><SPAN class="ft3">b.</SPAN><SPAN class="ft59">extraordinary costs incurred in providing assistance shall be borne by the applicant State.</SPAN></P>
<P class="p301 ft3">48</P>
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</DIV>
</DIV>
<DIV id="page_49">
<DIV>
<DIV id="id_1">
<P class="p80 ft3"><SPAN class="ft3">5.</SPAN><SPAN class="ft33">Om mellan två eller flera parter uppkommer svårigheter eller tvivelsmål i fråga om tillämpningen eller tolkningen av konventionen skall de behöriga myndigheterna i dessa parter söka lösa frågan genom ömsesidig överenskommelse. Överenskommelsen skall delges koordineringsorganet.</SPAN></P>
<P class="p302 ft3"><SPAN class="ft3">6.</SPAN><SPAN class="ft30">OECD:s generalsekreterare skall underrätta parterna och de stater som har undertecknat men ännu inte ratificerat, godtagit eller godkänt konventionen om sådana utlåtanden som koordineringsorganet avgivit enligt punkt 4 och om sådana ömsesidiga överenskommelser som ingåtts enligt punkt 5.</SPAN></P>
<P class="p303 ft3">Artikel 25</P>
<P class="p14 ft8">Språk</P>
<P class="p80 ft5">Framställningar om handräckning och svar på dessa skall upprättas på något av OECD:s eller Europarådets officiella språk eller på något annat språk varom de avtalsslutande staterna i fråga överenskommit bilateralt.</P>
<P class="p203 ft3">Artikel 26</P>
<P class="p67 ft8">Kostnader</P>
<P class="p86 ft5">Har inte annat överenskommits bilateralt mellan parterna i fråga gäller följande:</P>
<P class="p80 ft3"><SPAN class="ft3">a)</SPAN><SPAN class="ft33">den anmodade staten skall svara för sedvanliga kostnader för utförandet av handräckning;</SPAN></P>
<P class="p80 ft5"><SPAN class="ft3">b)</SPAN><SPAN class="ft40">den ansökande staten skall svara för sådana kostnader för utförande av handräckning som inte kan anses sedvanliga.</SPAN></P>
</DIV>
<DIV id="id_2">
<P class="p14 ft3">Prop. 2010/11:84</P>
<P class="p32 ft3">49</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_50">
<DIV>
<DIV id="id_1">
<P class="p14 ft12">Chapitre VI</P>
<P class="p14 ft12">Dispositions finales</P>
<P class="p138 ft3">Article 27</P>
<P class="p94 ft15">Autres accords et arrangements internationaux</P>
<P class="p57 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft33">Les possibilités d'assistance prévues par la présente Convention ne limiteront pas ni ne seront limitées par celles découlant de tous accords internationaux et autres arrangements qui existent ou pourront exister entre les Parties concernées ou de tous autres instruments qui se rapportent à la coopération en matière fiscale.</SPAN></P>
<P class="p304 ft4"><SPAN class="ft4">2.</SPAN><SPAN class="ft86">Nonobstant les dispositions du paragraphe 1, les Parties qui sont Etats membres de l’Union européenne, peuvent appliquer, dans leurs relations mutuelles, les possibilités d’assistance prévues par la Convention, dans la mesure où elles permettent une coopération plus large que celles offertes par les règles applicables de l’Union européenne.</SPAN></P>
<P class="p137 ft3">Article 28</P>
<P class="p63 ft15">Signature et entrée en vigueur de la Convention</P>
<P class="p57 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft36">La présente Convention est ouverte à la signature des Etats membres du Conseil de l'Europe et des pays Membres de l'OCDE. Elle sera soumise à ratification, acceptation ou approbation. Les instruments de ratification, d'acceptation ou d'approbation seront déposés près de l'un des Dépositaires.</SPAN></P>
<P class="p175 ft5"><SPAN class="ft3">2.</SPAN><SPAN class="ft44">La Convention entrera en vigueur le premier jour du mois qui suit l'expiration d'une période de trois mois après la date à laquelle cinq Etats auront exprimé leur consentement à être liés par la</SPAN></P>
</DIV>
<DIV id="id_2">
<P class="p14 ft12">Chapter VI</P>
<P class="p14 ft12">Final provisions</P>
<P class="p138 ft3">Article 27</P>
<P class="p305 ft15">Other international agreements or arrangements</P>
<P class="p180 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft37">The possibilities of assistance provided by this Convention do not limit, nor are they limited by, those contained in existing or future international agreements or other arrangements between the Parties concerned or other instruments which relate to </SPAN><NOBR>co-operation</NOBR> in tax matters.</P>
<P class="p306 ft4"><SPAN class="ft4">2.</SPAN><SPAN class="ft55">Notwithstanding paragraph 1, those Parties which are member States of the European Union can apply, in their mutual relations, the possibilities of assistance provided for by the Convention in so far as they allow a wider cooperation than the possibilities offered by the applicable European Union rules.</SPAN></P>
<P class="p205 ft3">Article 28</P>
<P class="p307 ft15">Signature and entry into force of the Convention</P>
<P class="p209 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft9">This Convention shall be open for signature by the member States of the Council of Europe and the Member countries of OECD. It is subject to ratification, acceptance or approval. Instruments of ratification, acceptance or approval shall be deposited with one of the Depositaries.</SPAN></P>
<P class="p308 ft61"><SPAN class="ft3">2.</SPAN><SPAN class="ft90">This Convention shall enter into force on the first day of the month following the expiration of a period of three months after the date on which five States have expressed their consent to be bound</SPAN></P>
</DIV>
<DIV id="id_3">
<P class="p14 ft3">Prop. 2010/11:84</P>
<P class="p19 ft3">50</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_51">
<DIV id="dimg1">
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<DIV class="dclr"></DIV>
<DIV>
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<P class="p14 ft12">Kapitel VI</P>
<P class="p14 ft12">Slutbestämmelser</P>
<P class="p138 ft3">Artikel 27</P>
<P class="p309 ft15">Andra internationella överenskommelser eller arrangemang</P>
<P class="p171 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft30">Handräckningsmöjligheterna enligt denna konvention begränsar inte, och begränsas inte av, handräckningsmöjligheterna enligt existerande eller framtida internationella överenskommelser eller andra arrangemang mellan ifrågavarande parter eller av andra instrument som hänför sig till samarbete i skattefrågor.</SPAN></P>
<P class="p310 ft4"><SPAN class="ft4">2.</SPAN><SPAN class="ft55">Utan hinder av punkt 1, får de parter som är medlemsstater i Europeiska unionen i sina inbördes relationer använda de möjligheter till handräckning som följer av denna konvention, i den mån de möjliggör ett längre gående samarbete än de möjligheter som ges enligt Europeiska unionens tillämpliga bestämmelser.</SPAN></P>
<P class="p137 ft3">Artikel 28</P>
<P class="p311 ft16">Konventionens undertecknande <SPAN class="ft15">och ikraftträdande</SPAN></P>
<P class="p80 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft32">Denna konvention är öppen att undertecknas av Europarådets medlemsstater och OECD:s medlemsländer. Den förutsätter ratifikation, godtagande eller godkännande. </SPAN><NOBR>Ratifikations-,</NOBR> godtagande- eller godkännandeinstrumentet skall deponeras hos endera depositarien.</P>
<P class="p310 ft5"><SPAN class="ft3">2.</SPAN><SPAN class="ft40">Denna konvention träder i kraft den första dagen i den månad som följer på utgången av en tidrymd av tre månader efter den dag när fem stater har uttryckt samtycke till att vara bundna av</SPAN></P>
</DIV>
<DIV id="id_2">
<P class="p14 ft3">Prop. 2010/11:84</P>
<P class="p32 ft3">51</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_52">
<DIV>
<DIV id="id_1">
<P class="p14 ft5">Convention conformément aux dispositions du paragraphe 1.</P>
<P class="p26 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft33">Pour tout Etat membre du Conseil de l'Europe ou pays Membre de l'OCDE qui exprimera ultérieurement son consentement à être lié par la Convention, celle ci entrera en vigueur le premier jour du mois qui suit l'expiration d'une période de trois mois après la date du dépôt de l'instrument de ratification, d'acceptation ou d'approbation.</SPAN></P>
<P class="p312 ft4"><SPAN class="ft4">4.</SPAN><SPAN class="ft91">Tout Etat membre du Conseil de l'Europe ou pays Membre de l'OCDE qui devient Partie à la Convention après l’entrée en vigueur du Protocole amendant la présente Convention, ouvert à la signature le 27 mai 2010 (le « Protocole de 2010 »), sera Partie</SPAN></P>
<P class="p313 ft4"><SPAN class="ft4">à</SPAN><SPAN class="ft91">la Convention telle qu’amendée par ce Protocole, sauf s’il exprime une intention différente dans une notification écrite adressée à l’un des Dépositaires.</SPAN></P>
<P class="p312 ft4"><SPAN class="ft4">5.</SPAN><SPAN class="ft75">Après l’entrée en vigueur du Protocole de 2010, tout Etat qui n’est pas membre du Conseil de l'Europe ou de l'OCDE peut demander à être invité à signer et ratifier la Convention telle qu’amendée par le Protocole de 2010. Toute demande en ce sens devra être adressée à l’un des Dépositaires qui la transmettra aux Parties. Le Dépositaire en informera également le Comité des Ministres du Conseil de l'Europe et le Conseil de l’OCDE. La décision d’inviter les Etats qui ont demandé à devenir Parties à la Convention sera prise par consensus par les Parties à la Convention par l’intermédiaire de l’organe de coordination. Pour tout Etat qui ratifiera la Convention telle qu’amendée par le Protocole de 2010 conformé-</SPAN></P>
</DIV>
<DIV id="id_2">
<P class="p314 ft5">by the Convention in accordance with the provisions of paragraph 1.</P>
<P class="p26 ft14"><SPAN class="ft3">3.</SPAN><SPAN class="ft92">In respect of any member State of the Council of Europe or any Member country of OECD which subsequently expresses its consent to be bound by it, the Convention shall enter into force on the first day of the month following the expiration of a period of three months after the date of the deposit of the instrument of ratification, acceptance or approval.</SPAN></P>
<P class="p315 ft4"><SPAN class="ft4">4.</SPAN><SPAN class="ft76">Any member State of the Council of Europe or any Member country of OECD which becomes a Party to the Convention after the entry into force of the Protocol amending this Convention, opened for signature on 27th May 2010 (the “2010 Protocol”), shall be a Party to the Convention as amended by that Protocol, unless they express a different intention in a written communication to one of the Depositaries.</SPAN></P>
<P class="p142 ft51"><SPAN class="ft4">5.</SPAN><SPAN class="ft93">After the entry into force of the 2010 Protocol, any State which is not a member of the Council of Europe or of the OECD may request to be invited to sign and ratify this Convention as amended by the 2010 Protocol. Any request to this effect shall be addressed to one of the Depositaries, who shall transmit it to the Parties. The Depositary shall also inform the Committee of Ministers of the Council of Europe and the OECD Council. The decision to invite States which so request to become Party to this Convention shall be taken by consensus by the Parties to the Convention through the coordinating body. In respect of any State ratifying the Convention as amended by the 2010 Protocol in accordance with this paragraph, this Convention shall enter into</SPAN></P>
</DIV>
<DIV id="id_3">
<P class="p316 ft3">Prop. 2010/11:84</P>
<P class="p19 ft3">52</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_53">
<DIV>
<DIV id="id_1">
<P class="p317 ft5">konventionen i enlighet med bestämmelserna i punkt 1.</P>
<P class="p318 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft30">I fråga om Europarådets medlemsstater och OECD:s medlemsländer som därefter uttrycker samtycke till att vara bundna av konventionen skall konventionen träda i kraft den första dagen i den månad som följer efter utgången av en tidrymd om tre månader efter dagen för deponeringen av </SPAN><NOBR>ratifikations-,</NOBR> godtagande- eller godkännandeinstrumentet.</P>
<P class="p319 ft4"><SPAN class="ft4">4.</SPAN><SPAN class="ft86">Medlemsstat i Europarådet eller medlemsland i OECD som tillträder konventionen efter ikraftträdandet av protokollet om ändring i denna konvention, öppnat för undertecknande den 27 maj 2010 (”2010 års protokoll”) tillträder konventionen i dess lydelse enligt detta protokoll, såvida den inte uttrycker en annan avsikt</SPAN></P>
<P class="p320 ft28"><SPAN class="ft4">i</SPAN><SPAN class="ft94">ett skriftligt meddelande till endera depositarien.</SPAN></P>
<P class="p270 ft4"><SPAN class="ft4">5.</SPAN><SPAN class="ft91">Efter ikraftträdandet av 2010 års protokoll kan en stat som inte är medlem i Europarådet eller OECD ansöka om inbjudan att underteckna och ratificera denna konvention i dess lydelse enligt 2010 års protokoll. En sådan ansökan ska riktas till endera depositarien, som ska överlämna den till parterna. Depositarien ska också informera Europarådets ministerkommitté och OECD:s råd. Inbjudan till en stat som ansökt om det att ansluta sig till konventionen ska beslutas genom konsensus av parterna genom koordineringsorganet. I förhållande till en stat som ratificerar konventionen i dess lydelse enligt 2010 års protokoll i enlighet med denna punkt, ska konventionen träda i kraft den första dagen i den</SPAN></P>
</DIV>
<DIV id="id_2">
<P class="p273 ft3">Prop. 2010/11:84</P>
<P class="p32 ft3">53</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_54">
<DIV>
<DIV id="id_1">
<P class="p285 ft4">ment au présent paragraphe, la présente Convention entrera en vigueur le premier jour du mois qui suit l'expiration d'une période de trois mois après la date du dépôt de l'instrument de ratification auprès de l’un des Dépositaires.</P>
<P class="p312 ft51"><SPAN class="ft51">6.</SPAN><SPAN class="ft95">Les dispositions de la présente Convention, telle qu’amendée par le Protocole de 2010, s’appliquent à l’assistance administrative couvrant les périodes d’imposition qui débutent le 1er janvier, ou après le 1er janvier de l’année qui suit celle durant laquelle la Convention, telle qu’amendée par le Protocole de 2010, entrera en vigueur à l’égard d’une Partie ou, en l’absence de période d’imposition, elles s’appliquent à l’assistance administrative portant sur des obligations fiscales prenant naissance le 1er janvier, ou après le 1er janvier de l’année qui suit celle durant laquelle la Convention, telle qu’amendée par le Protocole de 2010, entrera en vigueur à l’égard d’une Partie. Deux Parties ou plus peuvent convenir que la Convention, telle qu’amendée par le Protocole de 2010, prendra effet pour ce qui concerne l’assistance administrative portant sur des périodes d’imposition ou obligations fiscales antérieures.</SPAN></P>
<P class="p321 ft51"><SPAN class="ft4">7.</SPAN><SPAN class="ft96">Nonobstant les dispositions du paragraphe 6, les dispositions de la présente Convention, telle qu’amendée par le Protocole de 2010, prendront effet à compter de sa date d’entrée en vigueur à l’égard d’une Partie, pour ce qui concerne les affaires fiscales faisant intervenir un acte intentionnel passible de poursuites en vertu du droit pénal de la Partie requérante portant sur des</SPAN></P>
</DIV>
<DIV id="id_2">
<P class="p285 ft16">force on the first day of the month following the expiration of a period of three months after the date of deposit of the instrument of ratification with one of the Depositaries.</P>
<P class="p49 ft51"><SPAN class="ft4">6.</SPAN><SPAN class="ft95">The provisions of this Convention, as amended by the 2010 Protocol, shall have effect for administrative assistance related to taxable periods beginning on or after 1 January of the year following the one in which the Convention, as amended by the 2010 Protocol, entered into force in respect of a Party, or where there is no taxable period, for administrative assistance related to charges to tax arising on or after 1 January of the year following the one in which the Convention, as amended by the 2010 Protocol, entered into force in respect of a Party. Any two or more Parties may mutually agree that the Convention, as amended by the 2010 Protocol, shall have effect for administrative assistance related to earlier taxable periods or charges to tax.</SPAN></P>
<P class="p322 ft51"><SPAN class="ft4">7.</SPAN><SPAN class="ft72">Notwithstanding paragraph 6, for tax matters involving intentional conduct which is liable to prosecution under the criminal laws of the applicant Party, the provisions of this Convention, as amended by the 2010 Protocol, shall have effect from the date of entry into force in respect of a Party in relation to earlier taxable periods or charges to tax.</SPAN></P>
</DIV>
<DIV id="id_3">
<P class="p316 ft3">Prop. 2010/11:84</P>
<P class="p19 ft3">54</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_55">
<DIV>
<DIV id="id_1">
<P class="p269 ft16">månad som följer efter utgången av en tidrymd om tre månader efter dagen för <NOBR>depone-ringen</NOBR> av ratifikationsinstrumentet hos endera depositarien.</P>
<P class="p323 ft4"><SPAN class="ft4">6.</SPAN><SPAN class="ft87">Bestämmelserna i denna konvention i dess lydelse enligt 2010 års protokoll, tillämpas på handräckning avseende beskattningsperioder som börjar den 1 januari det år som följer närmast efter det år då konventionen i dess lydelse enligt 2010 års protokoll trädde i kraft i förhållande till en part eller senare, eller, då någon beskattningsperiod inte föreligger, på handräckning avseende skatteanspråk som uppkommer den 1 januari det år som följer närmast efter det år då konventionen i dess lydelse enligt 2010 års protokoll trädde i kraft i förhållande till en part eller senare. Två eller flera parter får komma överens om att konventionen i dess lydelse enligt 2010 års protokoll ska tillämpas på handräckning avseende tidigare beskattningsperioder eller skatteanspråk.</SPAN></P>
<P class="p324 ft4"><SPAN class="ft4">7.</SPAN><SPAN class="ft75">Utan hinder av punkt 6, ska bestämmelserna i denna konvention i dess lydelse enligt 2010 års protokoll, i fråga om skatteärenden som innefattar ett uppsåtligt handlande som är straffbart enligt den ansökande partens lagstiftning, tillämpas från och med dagen för ikraftträdande i</SPAN></P>
</DIV>
<DIV id="id_2">
<P class="p273 ft3">Prop. 2010/11:84</P>
<P class="p32 ft3">55</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_56">
<DIV>
<DIV id="id_1">
<P class="p94 ft28">périodes d’imposition ou obligations fiscales antérieures.</P>
<P class="p325 ft3">Article 29</P>
<P class="p94 ft15">Application territoriale de la Convention</P>
<P class="p57 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft9">Au moment de la signature ou du dépôt de son instrument de ratification, d'acceptation ou d'approbation, chaque Etat peut désigner le ou les territoires auxquels s'appliquera la présente Convention.</SPAN></P>
<P class="p64 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft32">Tout Etat peut, à tout autre moment par la suite, par une déclaration adressée à l'un des Dépositaires, étendre l'application de la présente Convention à tout autre territoire désigné dans la déclaration. La Convention entrera en vigueur à l'égard de ce territoire le premier jour du mois qui suit l'expiration d'une période de trois mois après la date de réception de la déclaration par le Dépositaire.</SPAN></P>
<P class="p248 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft35">Toute déclaration faite en vertu de l'un des deux paragraphes précédents pourra être retirée, en ce qui concerne tout territoire désigné dans cette déclaration, par notification adressée à l'un des Dépositaires. Le retrait prendra effet le premier jour du mois qui suit l'expiration d'une période de trois mois après la date de réception de la notification par le Dépositaire.</SPAN></P>
<P class="p297 ft3">Article 30</P>
<P class="p67 ft8">Réserves</P>
<P class="p57 ft5">1. Tout Etat peut, au moment de la signature ou au moment du dépôt de son instrument de ratification, d'acceptation ou d'approbation, déclarer qu'il se réserve le droit:</P>
</DIV>
<DIV id="id_2">
<P class="p14 ft3">Article 29</P>
<P class="p305 ft15">Territorial application of the Convention</P>
<P class="p180 ft5"><SPAN class="ft3">1.</SPAN><SPAN class="ft59">Each State may, at the time of signature, or when depositing its instrument of ratification, acceptance or approval, specify the territory or territories to which this Convention shall apply.</SPAN></P>
<P class="p242 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft21">Any State may, at any later date, by a declaration addressed to one of the Depositaries, extend the application of this Convention to any other territory specified in the declaration. In respect of such territory, the Convention shall enter into force on the first day of the month following the expiration of a period of three months after the date of receipt of such declaration by the Depositary.</SPAN></P>
<P class="p326 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft21">Any declaration made under either of the two preceding paragraphs may, in respect of any territory specified in such declaration, be withdrawn by a notification addressed to one of the Depositaries. The withdrawal shall become effective on the first day of the month following the expiration of a period of three months after the date of receipt of such notification by the Depositary.</SPAN></P>
<P class="p297 ft3">Article 30</P>
<P class="p67 ft8">Reservations</P>
<P class="p180 ft5">1. Any State may, at the time of signature or when depositing its instrument of ratification, acceptance or approval or at any later date, declare that it reserves the right:</P>
</DIV>
<DIV id="id_3">
<P class="p14 ft3">Prop. 2010/11:84</P>
<P class="p19 ft3">56</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_57">
<DIV id="dimg1">
<INGENBILD zsrc="GY038457x1.jpg/" id="img1">
</DIV>
<DIV class="dclr"></DIV>
<DIV>
<DIV id="id_1">
<P class="p91 ft28">förhållande till en part i fråga om tidigare beskattningsperioder eller skatteanspråk.</P>
<P class="p169 ft3">Artikel 29</P>
<P class="p14 ft4">Konventionens territoriella</P>
<P class="p14 ft8">tillämpning</P>
<P class="p86 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft35">Varje stat kan vid undertecknandet av konventionen eller vid deponeringen av </SPAN><NOBR>ratifikations-,</NOBR> godtagande- eller godkännandeinstrumentet ange det område eller de områden på vilka denna konvention skall tillämpas.</P>
<P class="p89 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft33">En stat kan vid en senare tidpunkt, genom att meddela endera depositarien, utvidga tillämpningen av denna konvention till område som anges i meddelandet. I fråga om sådant område skall konventionen träda i kraft den första dagen i den månad som följer på utgången av en tidrymd om tre månader efter den dag då depositarien mottagit meddelandet.</SPAN></P>
<P class="p246 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft37">Ett meddelande enligt någondera av föregående punkter kan, i fråga om område som anges i meddelandet, återtas genom underrättelse till någondera depositarien. Återtagande får verkan den första dagen i den månad som följer på utgången av en tidrymd om tre månader efter den dag då depositarien mottagit underrättelsen.</SPAN></P>
<P class="p303 ft3">Artikel 30</P>
<P class="p67 ft8">Reservationer</P>
<P class="p80 ft5">1. Varje stat kan i samband med undertecknandet eller deponeringen av <NOBR>ratifikations-,</NOBR> godtagande- eller godkännandeinstrumentet eller vid en senare tidpunkt meddela att den förbehåller sig rätten att</P>
</DIV>
<DIV id="id_2">
<P class="p14 ft3">Prop. 2010/11:84</P>
<P class="p32 ft3">57</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_58">
<DIV>
<DIV id="id_1">
<P class="p57 ft3"><SPAN class="ft3">a.</SPAN><SPAN class="ft32">de n'accorder aucune forme d'assistance pour les impôts des autres Parties entrant dans l'une quelconque des catégories énumé- rées à l'article 2, paragraphe 1, alinéa (b) à condition que ladite Partie n'ait inclus dans l'annexe A de la Convention aucun de ses propres impôts entrant dans cette catégorie;</SPAN></P>
<P class="p248 ft3"><SPAN class="ft3">b.</SPAN><SPAN class="ft36">de ne pas accorder d'assistance en matière de recouvrement de créances fiscales quelconques, ou de recouvrement d'amendes administratives soit pour tous les impôts soit seulement pour les impôts d'une ou plusieurs des catégories énumérées à l'article 2, paragraphe 1;</SPAN></P>
<P class="p248 ft3"><SPAN class="ft3">c.</SPAN><SPAN class="ft32">de ne pas accorder d'assistance en rapport avec des créances fiscales qui existent déjà à la date d'entrée en vigueur de la Convention pour cet Etat ou, si une réserve a, au préalable, été faite en vertu de l'alinéa (a) ou (b) ci dessus, à la date du retrait d'une telle réserve au sujet des impôts de la catégorie en question;</SPAN></P>
<P class="p176 ft3"><SPAN class="ft3">d.</SPAN><SPAN class="ft36">de ne pas accorder d'assistance en matière de notification de documents soit pour tous les impôts soit seulement pour les impôts d'une ou plusieurs des catégories énumérées à l'article 2, paragraphe 1;</SPAN></P>
<P class="p327 ft5"><SPAN class="ft3">e.</SPAN><SPAN class="ft38">de ne pas accepter les notifications par voie postale prévues</SPAN></P>
<P class="p85 ft3"><SPAN class="ft3">à</SPAN><SPAN class="ft20">l'article 17, paragraphe 3.</SPAN></P>
<P class="p328 ft4"><SPAN class="ft4">f.</SPAN><SPAN class="ft91">d’appliquer l’article 28 paragraphe 7 exclusivement pour l’assistance administrative couvrant les périodes d’imposition qui débutent le 1er janvier, ou après le 1er janvier de la troisième année précédant celle où la Convention, telle qu’amendée par le Protocole de 2010, est entrée en vigueur</SPAN></P>
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<DIV id="id_2">
<P class="p140 ft3"><SPAN class="ft3">a.</SPAN><SPAN class="ft32">not to provide any form of assistance in relation to the taxes of other Parties in any of the categories listed in </SPAN><NOBR>sub-paragraph</NOBR></P>
<P class="p329 ft5"><SPAN class="ft3">(b)</SPAN><SPAN class="ft45">of paragraph 1 of Article 2, provided that it has not included any domestic tax in that category under Annex A of the Convention;</SPAN></P>
<P class="p330 ft5"><SPAN class="ft3">b.</SPAN><SPAN class="ft59">not to provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for all taxes or only for taxes in one or more of the categories listed in paragraph 1 of Article 2;</SPAN></P>
<P class="p331 ft3"><SPAN class="ft3">c.</SPAN><SPAN class="ft32">not to provide assistance in respect of any tax claim, which is in existence at the date of entry into force of the Convention in respect of that State or, where a reservation has previously been made under </SPAN><NOBR>sub-paragraph</NOBR> (a) or (b) above, at the date of withdrawal of such a reservation in relation to taxes in the category in question;</P>
<P class="p332 ft5"><SPAN class="ft3">d.</SPAN><SPAN class="ft38">not to provide assistance in the service of documents for all taxes or only for taxes in one or more of the categories listed in paragraph 1 of Article 2;</SPAN></P>
<P class="p330 ft3"><SPAN class="ft3">e.</SPAN><SPAN class="ft21">not to permit the service of documents through the post as provided for in paragraph 3 of Article 17.</SPAN></P>
<P class="p333 ft51"><SPAN class="ft4">f.</SPAN><SPAN class="ft72">to apply paragraph 7 of Article 28 exclusively for administrative assistance related to taxable periods beginning on or after 1 January of the third year preceding the one in which the Convention, as amended by the 2010 Protocol, entered into force in respect of a Party, or where there is no taxable</SPAN></P>
</DIV>
<DIV id="id_3">
<P class="p316 ft3">Prop. 2010/11:84</P>
<P class="p19 ft3">58</P>
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<DIV id="page_59">
<DIV>
<DIV id="id_1">
<P class="p26 ft5"><SPAN class="ft3">a)</SPAN><SPAN class="ft45">inte bevilja någon form av handräckning som avser andra parters skatter av något av de slag som anges i artikel 2 punkt 1 b), förutsatt att den inte i konventionens bilaga A tagit in egna skatter av detta slag;</SPAN></P>
<P class="p334 ft3"><SPAN class="ft3">b)</SPAN><SPAN class="ft21">inte bevilja handräckning för indrivning av skattefordringar eller administrativa pålagor i fråga om något slags skatter eller endast i fråga om ett eller flera av de slags skatter som anges i artikel 2 punkt 1;</SPAN></P>
<P class="p335 ft3"><SPAN class="ft3">c)</SPAN><SPAN class="ft20">inte bevilja handräckning med avsende på skattefordran som existerade vid den tidpunkt då konventionen trädde i kraft beträffande denna stat eller, om en reservation tidigare har gjorts enligt punkt a) eller b) ovan, då reservationen med avseende på skatter av detta slag återtogs;</SPAN></P>
<P class="p336 ft5"><SPAN class="ft3">d)</SPAN><SPAN class="ft38">inte bevilja handräckning för delgivning av handlingar i fråga om något slags skatter eller endast</SPAN></P>
<P class="p85 ft5"><SPAN class="ft3">i</SPAN><SPAN class="ft45">fråga om ett eller flera av de slags skatter som anges i artikel 2 punkt 1;</SPAN></P>
<P class="p270 ft5"><SPAN class="ft3">e)</SPAN><SPAN class="ft43">inte tillåta delgivning av handlingar per post enligt artikel 17 punkt 3.</SPAN></P>
<P class="p337 ft4"><SPAN class="ft4">f)</SPAN><SPAN class="ft91">att tillämpa artikel 28 punkt 7 uteslutande på handräckning avseende beskattningsperioder som börjar den 1 januari tredje året före det år då konventionen i dess lydelse enligt 2010 års protokoll trädde i kraft i förhållande till en part eller senare eller, då någon beskatt-</SPAN></P>
</DIV>
<DIV id="id_2">
<P class="p56 ft3">Prop. 2010/11:84</P>
<P class="p32 ft3">59</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_60">
<DIV>
<DIV id="id_1">
<P class="p103 ft4">à l’égard d’une Partie, ou en l’absence de période d’imposition, pour l’assistance administrative portant sur des obligations fiscales prenant naissance le 1er janvier ou après le 1er janvier de la troisième année précédant celle où la Convention, telle qu’amendée par le Protocole de 2010, est entrée en vigueur à l’égard d’une Partie.</P>
<P class="p338 ft5"><SPAN class="ft3">2.</SPAN><SPAN class="ft40">Aucune autre réserve n'est admise.</SPAN></P>
<P class="p57 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft62">Toute Partie peut, après l'entrée en vigueur de la Convention à son égard, formuler une ou plusieurs réserves visées au paragraphe 1 dont elle n'avait pas fait usage lors de la ratification, acceptation ou approbation. De telles réserves entreront en vigueur le premier jour du mois qui suit l'expiration d'une période de trois mois après la date de réception de la réserve par l'un des Dépositaires.</SPAN></P>
<P class="p248 ft3"><SPAN class="ft3">4.</SPAN><SPAN class="ft36">Toute Partie qui a formulé une réserve en vertu des paragraphes 1 et 3 peut la retirer en tout ou en partie en adressant une notification à l'un des Dépositaires. Le retrait prendra effet à la date de réception de la notification par le Dépositaire</SPAN></P>
<P class="p304 ft3"><SPAN class="ft3">5.</SPAN><SPAN class="ft21">La Partie qui a formulé une réserve au sujet d'une disposition de la présente Convention ne peut prétendre à l'application de cette disposition par une autre Partie; toutefois, elle peut, si la réserve est partielle, prétendre à l'application de cette disposition dans la mesure où elle l'a acceptée.</SPAN></P>
<P class="p299 ft3">Article 31</P>
<P class="p14 ft8">Dénonciation</P>
<P class="p152 ft3">1. Toute Partie peut, à tout</P>
</DIV>
<DIV id="id_2">
<P class="p339 ft97">period, for administrative assistance related to charges to tax arising on or after 1 January of the third year preceding the one in which the Convention, as amended by the 2010 Protocol, entered into force in respect of a Party.</P>
<P class="p340 ft5"><SPAN class="ft3">2.</SPAN><SPAN class="ft38">No other reservation may be made.</SPAN></P>
<P class="p180 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft21">After the entry into force of the Convention in respect of a Party, that Party may make one or more of the reservations listed in paragraph 1 which it did not make at the time of ratification, acceptance or approval. Such reservations shall enter into force on the first day of the month following the expiration of a period of three months after the date of receipt of the reservation by one of the Depositaries.</SPAN></P>
<P class="p326 ft3"><SPAN class="ft3">4.</SPAN><SPAN class="ft37">Any Party which has made a reservation under paragraphs 1 and 3 may wholly or partly withdraw it by means of a notification addressed to one of the Depositaries. The withdrawal shall take effect on the date of receipt of such notification by the Depositary in question.</SPAN></P>
<P class="p184 ft3"><SPAN class="ft3">5.</SPAN><SPAN class="ft32">A Party which has made a reservation in respect of a provision of this Convention may not require the application of that provision by any other Party; it may, however, if its reservation is partial, require the application of that provision insofar as it has itself accepted it.</SPAN></P>
<P class="p299 ft3">Article 31</P>
<P class="p14 ft8">Denunciation</P>
<P class="p152 ft3">1. Any Party may, at any time,</P>
</DIV>
<DIV id="id_3">
<P class="p14 ft3">Prop. 2010/11:84</P>
<P class="p19 ft3">60</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_61">
<DIV>
<DIV id="id_1">
<P class="p91 ft4">ningsperiod inte föreligger, avseende skatteanspråk som uppkommer den 1 januari tredje året före det år under vilket konventionen i dess lydelse enligt 2010 års protokoll trädde i kraft i förhållande till en part eller senare.</P>
<P class="p341 ft5"><SPAN class="ft3">2.</SPAN><SPAN class="ft45">Inga andra reservationer får göras.</SPAN></P>
<P class="p171 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft9">Sedan konventionen har trätt i kraft beträffande en part kan denna part göra en eller flera av de reservationer som anges i punkt 1 som den inte har gjort vid tidpunkten för ratifikationen, godtagandet eller godkännandet. Sådana reservationer skall träda i kraft den första dagen i den månad som följer på utgången av en tidrymd om tre månader efter den dag då endera depositarien mottagit reservationen.</SPAN></P>
<P class="p246 ft5"><SPAN class="ft3">4.</SPAN><SPAN class="ft45">Varje part som har gjort en reservation enligt punkt 1 eller 3 kan helt eller delvis återta den genom underrättelse till endera depositarien. Återtagandet får verkan den dag då ifrågavarande depositarie mottar underrättelsen.</SPAN></P>
<P class="p190 ft3"><SPAN class="ft3">5.</SPAN><SPAN class="ft33">En part som har gjort en reservation med avsende på en bestämmelse i denna konvention får inte kräva att en annan part skall tillämpa denna bestämmelse; den kan emellertid, om dess reservation är partiell, kräva att bestämmelsen tillämpas i den utsträckning som den själv har godtagit bestämmelsen.</SPAN></P>
<P class="p297 ft3">Artikel 31</P>
<P class="p14 ft8">Uppsägning</P>
<P class="p152 ft3">1. Varje part kan när som helst</P>
</DIV>
<DIV id="id_2">
<P class="p14 ft3">Prop. 2010/11:84</P>
<P class="p32 ft3">61</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_62">
<P class="p188 ft3">Prop. 2010/11:84</P>
<TABLE cellpadding=0 cellspacing=0 class="t10">
<TR>
<TD class="tr9 td20"><SPAN class="p3 ft3">moment,</SPAN> </TD>
<TD colspan=4 class="tr9 td119"><SPAN class="p274 ft3">dénoncer</SPAN> </TD>
<TD class="tr9 td114"><SPAN class="p165 ft3">la</SPAN> </TD>
<TD colspan=2 class="tr9 td119"><SPAN class="p342 ft3">présente</SPAN> </TD>
<TD colspan=2 class="tr9 td75"><SPAN class="p155 ft3">denounce</SPAN> </TD>
<TD class="tr9 td73"><SPAN class="p3 ft3">this</SPAN> </TD>
<TD colspan=2 class="tr9 td120"><SPAN class="p164 ft14">Convention</SPAN> </TD>
<TD class="tr9 td50"><SPAN class="p16 ft3">by</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr7 td121"><SPAN class="p3 ft3">Convention en adressant une noti-</SPAN> </TD>
<TD colspan=6 class="tr7 td122"><SPAN class="p155 ft3">means of a notification addressed</SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr5 td123"><SPAN class="p3 ft3">fication à l'un des Dépositaires.</SPAN> </TD>
<TD class="tr5 td73"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=5 class="tr5 td124"><SPAN class="p155 ft3">to one of the Depositaries.</SPAN> </TD>
<TD class="tr5 td50"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr7 td121"><SPAN class="p37 ft3">2. La dénonciation prendra effet</SPAN> </TD>
<TD class="tr7 td114"><SPAN class="p156 ft3">2.</SPAN> </TD>
<TD class="tr7 td78"><SPAN class="p134 ft3">Such</SPAN> </TD>
<TD colspan=3 class="tr7 td87"><SPAN class="p35 ft3">denunciation</SPAN> </TD>
<TD class="tr7 td50"><SPAN class="p16 ft3">shall</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr7 td121"><SPAN class="p3 ft3">le premier jour du mois qui suit</SPAN> </TD>
<TD colspan=6 class="tr7 td122"><SPAN class="p155 ft3">become effective on the first day of</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td121"><SPAN class="p3 ft3">l'expiration d'une période de trois</SPAN> </TD>
<TD colspan=6 class="tr5 td122"><SPAN class="p155 ft3">the month following the expiration</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr7 td121"><SPAN class="p3 ft3">mois après la date de réception de</SPAN> </TD>
<TD colspan=6 class="tr7 td122"><SPAN class="p155 ft14">of a period of three months after the</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr7 td121"><SPAN class="p3 ft3">la notification par le Dépositaire.</SPAN> </TD>
<TD colspan=6 class="tr7 td122"><SPAN class="p155 ft14">date of receipt of the notification by</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 rowspan=2 class="tr12 td121"><SPAN class="p37 ft3">3. La Partie qui dénonce la</SPAN> </TD>
<TD colspan=3 class="tr5 td24"><SPAN class="p155 ft3">the Depositary.</SPAN> </TD>
<TD class="tr5 td34"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td80"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td50"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr7 td122"><SPAN class="p156 ft3">3. Any Party which denounces</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr7 td121"><SPAN class="p3 ft3">présente Convention reste liée par</SPAN> </TD>
<TD colspan=6 class="tr7 td122"><SPAN class="p155 ft3">the Convention shall remain bound</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td121"><SPAN class="p3 ft3">l'article 22 tant qu'elle conserve en</SPAN> </TD>
<TD colspan=6 class="tr5 td122"><SPAN class="p155 ft3">by the provisions of Article 22 for</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr7 td47"><SPAN class="p3 ft3">sa possession</SPAN> </TD>
<TD colspan=2 class="tr7 td96"><SPAN class="p162 ft3">des</SPAN> </TD>
<TD colspan=3 class="tr7 td44"><SPAN class="p36 ft3">informations,</SPAN> </TD>
<TD colspan=6 class="tr7 td122"><SPAN class="p155 ft14">as long as it retains in its possession</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr7 td121"><SPAN class="p3 ft3">documents ou autres renseigne-</SPAN> </TD>
<TD class="tr7 td114"><SPAN class="p155 ft3">any</SPAN> </TD>
<TD colspan=2 class="tr7 td97"><SPAN class="p154 ft3">documents</SPAN> </TD>
<TD class="tr7 td34"><SPAN class="p259 ft3">or</SPAN> </TD>
<TD colspan=2 class="tr7 td19"><SPAN class="p16 ft3">information</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td121"><SPAN class="p3 ft3">ments obtenus en application de la</SPAN> </TD>
<TD colspan=6 class="tr5 td122"><SPAN class="p155 ft3">obtained under the Convention.</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr6 td19"><SPAN class="p3 ft3">Convention.</SPAN> </TD>
<TD class="tr6 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td125"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td58"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td110"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td73"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td78"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td73"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td34"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td80"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td50"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr14 td19"><SPAN class="p3 ft3">Article 32</SPAN> </TD>
<TD class="tr14 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td125"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td58"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td110"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td73"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr14 td75"><SPAN class="p155 ft3">Article 32</SPAN> </TD>
<TD class="tr14 td73"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td34"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td80"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr14 td50"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr9 td123"><SPAN class="p3 ft8">Dépositaires et leurs fonctions</SPAN> </TD>
<TD class="tr9 td73"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=6 class="tr9 td122"><SPAN class="p155 ft8">Depositaries and their functions</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr14 td121"><SPAN class="p37 ft3">1. Le Dépositaire auprès duquel</SPAN> </TD>
<TD colspan=6 class="tr14 td122"><SPAN class="p156 ft3">1. The Depositary with whom an</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td121"><SPAN class="p3 ft3">un acte, notification ou commu-</SPAN> </TD>
<TD colspan=6 class="tr5 td122"><SPAN class="p155 ft3">act, notification or communication</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td20"><SPAN class="p3 ft3">nication</SPAN> </TD>
<TD colspan=2 class="tr7 td114"><SPAN class="p3 ft3">sera</SPAN> </TD>
<TD colspan=3 class="tr7 td119"><SPAN class="p155 ft3">accompli</SPAN> </TD>
<TD colspan=2 class="tr7 td119"><SPAN class="p36 ft3">notifiera</SPAN> </TD>
<TD colspan=6 class="tr7 td122"><SPAN class="p155 ft14">has been accomplished, shall notify</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr7 td121"><SPAN class="p3 ft3">aux Etats membres du Conseil de</SPAN> </TD>
<TD colspan=6 class="tr7 td122"><SPAN class="p155 ft3">the member States of the Council</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td121"><SPAN class="p3 ft3">l'Europe et aux pays Membres de</SPAN> </TD>
<TD colspan=6 class="tr5 td122"><SPAN class="p155 ft3">of Europe and the Member</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr7 td121"><SPAN class="p3 ft4"><SPAN class="ft3">l'OCDE </SPAN>et à toute Partie à la</SPAN> </TD>
<TD colspan=6 class="tr7 td122"><SPAN class="p155 ft3">countries of OECD <SPAN class="ft4">and any Party</SPAN></SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr7 td126"><SPAN class="p3 ft4">présente Convention<SPAN class="ft3">:</SPAN></SPAN> </TD>
<TD class="tr7 td110"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td73"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=4 class="tr7 td38"><SPAN class="p155 ft4">to this Convention <SPAN class="ft3">of:</SPAN></SPAN> </TD>
<TD class="tr7 td80"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td50"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=5 class="tr5 td127"><SPAN class="p37 ft3">a. toute signature;</SPAN> </TD>
<TD class="tr5 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td110"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td73"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=3 class="tr5 td24"><SPAN class="p156 ft14">a. any signature;</SPAN> </TD>
<TD class="tr5 td34"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td80"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td50"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr7 td121"><SPAN class="p37 ft3">b. le dépôt de tout instrument de</SPAN> </TD>
<TD colspan=6 class="tr7 td122"><SPAN class="p156 ft3">b. the deposit of any instrument</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr7 td121"><SPAN class="p3 ft3">ratification, d'acceptation ou d'ap-</SPAN> </TD>
<TD class="tr7 td114"><SPAN class="p155 ft3">of</SPAN> </TD>
<TD colspan=2 class="tr7 td97"><SPAN class="p3 ft3">ratification,</SPAN> </TD>
<TD colspan=2 class="tr7 td120"><SPAN class="p343 ft3">acceptance</SPAN> </TD>
<TD class="tr7 td50"><SPAN class="p16 ft3">or</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td19"><SPAN class="p3 ft3">probation;</SPAN> </TD>
<TD class="tr5 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td125"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td58"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td110"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td73"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr5 td75"><SPAN class="p155 ft3">approval;</SPAN> </TD>
<TD class="tr5 td73"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td34"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td80"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td50"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr7 td121"><SPAN class="p37 ft3">c. toute date d'entrée en vigueur</SPAN> </TD>
<TD colspan=6 class="tr7 td122"><SPAN class="p156 ft3">c. any date of entry into force of</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td121"><SPAN class="p3 ft3">de la présente Convention con-</SPAN> </TD>
<TD class="tr5 td114"><SPAN class="p155 ft3">this</SPAN> </TD>
<TD colspan=2 class="tr5 td97"><SPAN class="p259 ft3">Convention</SPAN> </TD>
<TD class="tr5 td34"><SPAN class="p160 ft3">in</SPAN> </TD>
<TD colspan=2 class="tr5 td19"><SPAN class="p16 ft3">accordance</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td19"><SPAN class="p3 ft3">formément</SPAN> </TD>
<TD colspan=2 class="tr7 td114"><SPAN class="p3 ft3">aux</SPAN> </TD>
<TD colspan=3 class="tr7 td111"><SPAN class="p3 ft3">dispositions</SPAN> </TD>
<TD class="tr7 td73"><SPAN class="p342 ft3">des</SPAN> </TD>
<TD colspan=6 class="tr7 td122"><SPAN class="p155 ft3">with the provisions of Articles 28</SPAN> </TD>
</TR>
<TR>
<TD colspan=4 class="tr7 td56"><SPAN class="p3 ft3">articles 28 et 29;</SPAN> </TD>
<TD class="tr7 td58"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td110"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td73"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr7 td75"><SPAN class="p155 ft3">and 29;</SPAN> </TD>
<TD class="tr7 td73"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td34"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td80"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td50"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td121"><SPAN class="p37 ft3">d. toute déclaration formulée en</SPAN> </TD>
<TD colspan=6 class="tr5 td122"><SPAN class="p156 ft3">d. any declaration made in</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td19"><SPAN class="p3 ft3">application</SPAN> </TD>
<TD colspan=2 class="tr7 td114"><SPAN class="p1 ft3">des</SPAN> </TD>
<TD colspan=3 class="tr7 td111"><SPAN class="p257 ft14">dispositions</SPAN> </TD>
<TD class="tr7 td73"><SPAN class="p36 ft3">de</SPAN> </TD>
<TD colspan=6 class="tr7 td122"><SPAN class="p155 ft3">pursuance of the provisions of</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr7 td121"><SPAN class="p3 ft3">l'article 4, paragraphe 3 ou de</SPAN> </TD>
<TD colspan=6 class="tr7 td122"><SPAN class="p155 ft3">paragraph 3 of Article 4 or</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td121"><SPAN class="p3 ft3">l'article 9, paragraphe 3 et le retrait</SPAN> </TD>
<TD colspan=6 class="tr5 td122"><SPAN class="p155 ft3">paragraph 3 of Article 9 and the</SPAN> </TD>
</TR>
<TR>
<TD colspan=6 class="tr7 td126"><SPAN class="p3 ft3">desdites déclarations;</SPAN> </TD>
<TD class="tr7 td110"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td73"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr7 td75"><SPAN class="p155 ft3">withdrawal</SPAN> </TD>
<TD class="tr7 td73"><SPAN class="p15 ft3">of</SPAN> </TD>
<TD class="tr7 td34"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td80"><SPAN class="p38 ft14">any</SPAN> </TD>
<TD class="tr7 td50"><SPAN class="p16 ft14">such</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td20"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td125"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td125"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td58"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td110"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td73"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr7 td75"><SPAN class="p155 ft3">declaration;</SPAN> </TD>
<TD class="tr7 td73"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td34"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td80"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td50"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td19"><SPAN class="p37 ft3">e. toute</SPAN> </TD>
<TD colspan=3 class="tr5 td7"><SPAN class="p162 ft14">réserve</SPAN> </TD>
<TD colspan=2 class="tr5 td41"><SPAN class="p1 ft3">formulée</SPAN> </TD>
<TD class="tr5 td73"><SPAN class="p36 ft3">en</SPAN> </TD>
<TD colspan=6 class="tr5 td122"><SPAN class="p156 ft3">e. any reservation made in</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td19"><SPAN class="p3 ft3">application</SPAN> </TD>
<TD colspan=2 class="tr7 td114"><SPAN class="p1 ft3">des</SPAN> </TD>
<TD colspan=3 class="tr7 td111"><SPAN class="p257 ft14">dispositions</SPAN> </TD>
<TD class="tr7 td73"><SPAN class="p36 ft3">de</SPAN> </TD>
<TD colspan=6 class="tr7 td122"><SPAN class="p155 ft3">pursuance of the provisions of</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr7 td121"><SPAN class="p3 ft3">l'article 30 et le retrait de toute</SPAN> </TD>
<TD colspan=6 class="tr7 td122"><SPAN class="p155 ft3">Article 30 and the withdrawal of</SPAN> </TD>
</TR>
<TR>
<TD colspan=8 class="tr5 td121"><SPAN class="p3 ft3">réserve effectué en application des</SPAN> </TD>
<TD colspan=6 class="tr5 td122"><SPAN class="p155 ft3">any reservation effected in pur-</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td19"><SPAN class="p3 ft3">dispositions</SPAN> </TD>
<TD class="tr7 td60"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td125"><SPAN class="p3 ft3">de</SPAN> </TD>
<TD class="tr7 td58"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr7 td41"><SPAN class="p344 ft3">l'article</SPAN> </TD>
<TD class="tr7 td73"><SPAN class="p36 ft3">30,</SPAN> </TD>
<TD colspan=6 class="tr7 td122"><SPAN class="p155 ft3">suance of the provisions of</SPAN> </TD>
</TR>
<TR>
<TD colspan=3 class="tr7 td47"><SPAN class="p3 ft3">paragraphe 4;</SPAN> </TD>
<TD class="tr7 td125"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td58"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td110"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td73"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=5 class="tr7 td124"><SPAN class="p155 ft3">paragraph 4 of Article 30;</SPAN> </TD>
<TD class="tr7 td50"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=7 class="tr9 td123"><SPAN class="p37 ft3">f. toute notification reçue en</SPAN> </TD>
<TD class="tr9 td73"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=6 class="tr9 td122"><SPAN class="p156 ft3">f. any notification received in</SPAN> </TD>
</TR>
</TABLE>
<P class="p345 ft3">62</P>
</DIV>
<DIV id="page_63">
<DIV>
<DIV id="id_1">
<P class="p202 ft5">säga upp denna konvention genom underrättelse adresserad till endera depositarien.</P>
<P class="p80 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft37">Uppsägningen får verkan den första dagen i den månad som följer på utgången av en tidrymd om tre månader efter den dag depositarien mottagit underrättelsen.</SPAN></P>
<P class="p86 ft5"><SPAN class="ft3">3.</SPAN><SPAN class="ft58">En part som säger upp konventionen skall förbli bunden av bestämmelserna i artikel 22 så länge som denna part innehar handlingar eller upplysningar som erhållits enligt konventionen.</SPAN></P>
<P class="p235 ft3">Artikel 32</P>
<P class="p172 ft15">Depositarierna och deras uppgifter</P>
<P class="p80 ft3">1. Den depositarie som mottagit instrument, underrättelse eller meddelande skall underrätta Europarådets medlemsstater och OECD:s medlemsländer <SPAN class="ft4">och varje part som är ansluten till konventionen </SPAN>om:</P>
<P class="p65 ft3"><SPAN class="ft3">a)</SPAN><SPAN class="ft20">undertecknanden;</SPAN></P>
<P class="p86 ft5"><SPAN class="ft3">b)</SPAN><SPAN class="ft24">deponeringar av ratifika- </SPAN><NOBR>tions-,</NOBR> godtagande- eller godkännandeinstrument;</P>
<P class="p80 ft5"><SPAN class="ft3">c)</SPAN><SPAN class="ft45">dagen för ikraftträdandet av denna konvention enligt bestämmelserna i artiklarna 28 och 29;</SPAN></P>
<P class="p87 ft5"><SPAN class="ft3">d)</SPAN><SPAN class="ft98">förklaring enligt bestämmelserna i artikel 4 punkt 3 eller artikel 9 punkt 3 och återtagande av sådan förklaring;</SPAN></P>
<P class="p346 ft5"><SPAN class="ft3">e)</SPAN><SPAN class="ft18">reservationer enligt bestämmelserna i artikel 30 och återtagande av reservation enligt bestämmelserna i artikel 30 punkt 4;</SPAN></P>
<P class="p87 ft11"><SPAN class="ft3">f)</SPAN><SPAN class="ft99">underrättelse enligt bestämmelserna i artikel 2 punkt 3 eller 4,</SPAN></P>
</DIV>
<DIV id="id_2">
<P class="p14 ft3">Prop. 2010/11:84</P>
<P class="p32 ft3">63</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_64">
<DIV id="id_1">
<DIV id="id_1_1">
<P class="p347 ft3">application des dispositions de l'article 2, paragraphes 3 ou 4, l'article 3, paragraphe 3, de l'article 29 ou de l'article 3l, paragraphe 1; g. tout autre acte, notification ou communication ayant trait à la</P>
<P class="p105 ft3">présente Convention.</P>
<P class="p176 ft5">2. Le Dépositaire qui reçoit une communication ou qui effectue une notification conformément au paragraphe 1 en informera immédiatement l'autre Dépositaire.</P>
<P class="p348 ft5">En foi de quoi, les soussignés, dûment autorisés à cet effet, ont signé la présente Convention.</P>
<P class="p349 ft3">Fait à Strasbourg, le en français et en anglais, les deux textes faisant également foi, en deux exemplaires dont l'un sera déposé dans les archives du Conseil de l'Europe et l'autre dans les archives de l'OCDE. Les Secrétaires Généraux du Conseil de l'Europe et de l'OCDE en communiqueront copie certifiée conforme à chacun des Etats membres du Conseil de l'Europe et des pays Membres de l'OCDE.</P>
</DIV>
<DIV id="id_1_2">
<P class="p50 ft3">Prop. 2010/11:84</P>
<P class="p350 ft3">pursuance of the provisions of paragraph 3 or 4 of Article 2, paragraph 3 of Article 3, Article 29 or paragraph 1 of Article 31;</P>
<P class="p228 ft5">g. any other act, notification or communication relating to this Convention.</P>
<P class="p351 ft5">2. The Depositary receiving a communication or making a notification in pursuance of the provisions of paragraph 1 shall inform immediately the other Depositary thereof.</P>
<P class="p352 ft5">In witness whereof the undersigned, being duly authorised thereto, have signed this Convention.</P>
<P class="p353 ft3">Done at Strasbourg, the in English and French, both texts being equally authentic, in two copies of which one shall be deposited in the archives of the Council of Europe and the other in the archives of OECD. The Secretaries General of the Council of Europe and of OECD shall transmit certified copies to each member State of the Council of Europe and Member country of OECD.</P>
</DIV>
</DIV>
<DIV id="id_2">
<TABLE cellpadding=0 cellspacing=0 class="t12">
<TR>
<TD class="tr1 td43"><SPAN class="p3 ft3">Annexe A</SPAN> </TD>
<TD class="tr1 td35"><SPAN class="p3 ft3">Impôts</SPAN> </TD>
<TD colspan=2 class="tr1 td31"><SPAN class="p354 ft3">auxquels</SPAN> </TD>
<TD class="tr1 td75"><SPAN class="p3 ft3">Annex A</SPAN> </TD>
<TD colspan=2 class="tr1 td128"><SPAN class="p3 ft3">Taxes to which the</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td43"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=3 class="tr5 td68"><SPAN class="p3 ft3">s'applique la Con-</SPAN> </TD>
<TD class="tr5 td75"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td37"><SPAN class="p3 ft3">Convention</SPAN> </TD>
<TD class="tr5 td99"><SPAN class="p16 ft3">would</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td43"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td35"><SPAN class="p3 ft3">vention</SPAN> </TD>
<TD class="tr7 td66"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td75"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td75"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td37"><SPAN class="p3 ft3">apply</SPAN> </TD>
<TD class="tr7 td99"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td43"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td35"><SPAN class="p3 ft3">(Article</SPAN> </TD>
<TD class="tr7 td66"><SPAN class="p343 ft3">2,</SPAN> </TD>
<TD class="tr7 td75"><SPAN class="p354 ft3">para-</SPAN> </TD>
<TD class="tr7 td75"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr7 td128"><SPAN class="p3 ft3">(Paragraph 2 of Ar-</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td43"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td35"><SPAN class="p3 ft3">graphe</SPAN> </TD>
<TD class="tr5 td66"><SPAN class="p34 ft3">2</SPAN> </TD>
<TD class="tr5 td75"><SPAN class="p354 ft3">de la</SPAN> </TD>
<TD class="tr5 td75"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr5 td128"><SPAN class="p3 ft3">ticle 2 of the Con-</SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td43"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=3 class="tr6 td68"><SPAN class="p3 ft3">Convention)</SPAN> </TD>
<TD class="tr6 td75"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td37"><SPAN class="p3 ft3">vention)</SPAN> </TD>
<TD class="tr6 td99"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr11 td43"><SPAN class="p3 ft3">Annexe B</SPAN> </TD>
<TD colspan=3 class="tr11 td68"><SPAN class="p3 ft3">Autorités compé-</SPAN> </TD>
<TD class="tr11 td75"><SPAN class="p3 ft3">Annex B</SPAN> </TD>
<TD colspan=2 class="tr11 td128"><SPAN class="p3 ft3">Competent authori-</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td43"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td35"><SPAN class="p3 ft3">tentes</SPAN> </TD>
<TD class="tr7 td66"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td75"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td75"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td37"><SPAN class="p3 ft3">ties</SPAN> </TD>
<TD class="tr7 td99"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td43"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td35"><SPAN class="p3 ft3">(Article</SPAN> </TD>
<TD class="tr7 td66"><SPAN class="p343 ft3">3,</SPAN> </TD>
<TD class="tr7 td75"><SPAN class="p354 ft3">para-</SPAN> </TD>
<TD class="tr7 td75"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr7 td128"><SPAN class="p3 ft3">(Paragraph 1. (d) of</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td43"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=3 class="tr5 td68"><SPAN class="p3 ft3">graphe 1 (d) de la</SPAN> </TD>
<TD class="tr5 td75"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td37"><SPAN class="p3 ft3">Article 3</SPAN> </TD>
<TD class="tr5 td99"><SPAN class="p16 ft3">of the</SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td43"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=3 class="tr6 td68"><SPAN class="p3 ft3">Convention)</SPAN> </TD>
<TD class="tr6 td75"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td37"><SPAN class="p3 ft14">Convention)</SPAN> </TD>
<TD class="tr6 td99"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
<P class="p355 ft3">64</P>
</DIV>
</DIV>
<DIV id="page_65">
<DIV>
<DIV id="id_1">
<P class="p85 ft11">artikel 3 punkt 3, artikel 29 eller artikel 31 punkt 1;</P>
<P class="p49 ft5">g) andra handlingar,underrättelser eller meddelanden som hänför sig till denna konvention.</P>
<P class="p26 ft5">2. En depositarie som mottar meddelande eller ger underrättelse enligt bestämmelserna i punkt 1 skall omedelbart underrätta den andra depositarien om detta.</P>
<P class="p356 ft5">Till bekräftelse härav har undertecknade, därtill vederbörligen bemyndigade, undertecknat konventionen.</P>
<P class="p337 ft3">Som skedde i Strasbourg, den på engelska och franska språket, vilka båda texter har lika vitsord, i två exemplar, varav det ena skall deponeras i Europarådets arkiv och det andra i OECD:s arkiv. <NOBR>Generalsekreterar-na</NOBR> i Europarådet respektive OECD skall översända bestyrkta kopior till alla Europarådets medlemsstater och OECD:s medlemsländer.</P>
<TABLE cellpadding=0 cellspacing=0 class="t13">
<TR>
<TD class="tr1 td37"><SPAN class="p3 ft3">Bilaga A</SPAN> </TD>
<TD class="tr1 td32"><SPAN class="p3 ft3">Skatter</SPAN> </TD>
<TD class="tr1 td72"><SPAN class="p16 ft3">på vilka</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td37"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr5 td129"><SPAN class="p3 ft3">konventionen</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td37"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td32"><SPAN class="p3 ft3">tillämpas</SPAN> </TD>
<TD class="tr7 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td37"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td32"><SPAN class="p3 ft3">(Artikel</SPAN> </TD>
<TD class="tr7 td72"><SPAN class="p16 ft3">2 punkt 2</SPAN> </TD>
</TR>
<TR>
<TD class="tr9 td37"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr9 td129"><SPAN class="p3 ft3">av konventionen)</SPAN> </TD>
</TR>
<TR>
<TD class="tr17 td37"><SPAN class="p3 ft3">Bilaga B</SPAN> </TD>
<TD class="tr17 td32"><SPAN class="p3 ft3">Behöriga</SPAN> </TD>
<TD class="tr17 td72"><SPAN class="p16 ft3">myndig-</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td37"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td32"><SPAN class="p3 ft3">heter</SPAN> </TD>
<TD class="tr7 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td37"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr7 td32"><SPAN class="p3 ft3">(Artikel</SPAN> </TD>
<TD class="tr7 td72"><SPAN class="p16 ft3">3 punkt 1</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td37"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=2 class="tr5 td129"><SPAN class="p3 ft3">d) av konventio-</SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td37"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr6 td32"><SPAN class="p3 ft3">nen)</SPAN> </TD>
<TD class="tr6 td72"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="id_2">
<P class="p56 ft3">Prop. 2010/11:84</P>
<P class="p32 ft3">65</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_66">
<P class="p188 ft3">Prop. 2010/11:84</P>
<TABLE cellpadding=0 cellspacing=0 class="t12">
<TR>
<TD colspan=2 class="tr9 td16"><SPAN class="p354 ft3">Annexe C Définition du ter-</SPAN> </TD>
<TD colspan=2 class="tr9 td94"><SPAN class="p264 ft3">Annex C Definition</SPAN> </TD>
<TD class="tr9 td74"><SPAN class="p3 ft3">of</SPAN> </TD>
<TD class="tr9 td58"><SPAN class="p16 ft14">the</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td16"><SPAN class="p357 ft3">me «ressortissant»</SPAN> </TD>
<TD class="tr7 td104"><SPAN class="p358 ft3">word</SPAN> </TD>
<TD colspan=3 class="tr7 td90"><SPAN class="p16 ft3">“National”</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td130"><SPAN class="p357 ft3">aux fins</SPAN> </TD>
<TD class="tr5 td75"><SPAN class="p354 ft3">de la</SPAN> </TD>
<TD class="tr5 td104"><SPAN class="p358 ft3">for the</SPAN> </TD>
<TD colspan=2 class="tr5 td131"><SPAN class="p155 ft3">purpose</SPAN> </TD>
<TD class="tr5 td58"><SPAN class="p16 ft3">of</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td130"><SPAN class="p357 ft3">Convention</SPAN> </TD>
<TD class="tr7 td75"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD colspan=3 class="tr7 td132"><SPAN class="p358 ft3">the Convention</SPAN> </TD>
<TD class="tr7 td58"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td130"><SPAN class="p357 ft3">(Article 3,</SPAN> </TD>
<TD class="tr7 td75"><SPAN class="p354 ft3">para-</SPAN> </TD>
<TD colspan=4 class="tr7 td23"><SPAN class="p358 ft3">(Paragraph 1 (e) of</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td16"><SPAN class="p357 ft3">graphe 1 (e) de la</SPAN> </TD>
<TD class="tr5 td104"><SPAN class="p358 ft3">Article</SPAN> </TD>
<TD class="tr5 td74"><SPAN class="p264 ft3">3</SPAN> </TD>
<TD class="tr5 td74"><SPAN class="p3 ft3">of</SPAN> </TD>
<TD class="tr5 td58"><SPAN class="p16 ft14">the</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr6 td16"><SPAN class="p357 ft3">Convention)</SPAN> </TD>
<TD colspan=3 class="tr6 td132"><SPAN class="p358 ft3">Convention)</SPAN> </TD>
<TD class="tr6 td58"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
<P class="p359 ft3">66</P>
</DIV>
<DIV id="page_67">
<DIV>
<DIV id="id_1">
<P class="p360 ft3">Bilaga C Definition av uttrycket ”medborgare” vid tillämpningen av konventionen</P>
<P class="p361 ft5">(Artikel 3 punkt 1 e) av konventionen)</P>
</DIV>
<DIV id="id_2">
<P class="p362 ft3">Prop. 2010/11:84</P>
<P class="p32 ft3">67</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_68">
<TABLE cellpadding=0 cellspacing=0 class="t14">
<TR>
<TD class="tr10 td10"><SPAN class="p20 ft1">3</SPAN> </TD>
<TD class="tr10 td11"><SPAN class="p2 ft1">Ärendet och dess beredning</SPAN> </TD>
<TD class="tr10 td133"><SPAN class="p3 ft3">Prop. 2010/11:84</SPAN> </TD>
</TR>
</TABLE>
<P class="p363 ft3">Europaråds- och <NOBR>OECD-konventionen</NOBR> om ömsesidig handräckning i skatteärenden (konventionen) öppnades för undertecknande den 25 januari 1988. Den undertecknades av Sverige den 20 april 1989 och ratificerades den 4 juli 1990. Konventionen trädde i kraft den 1 april 1995, sedan den ratificerats av det föreskrivna lägsta antalet stater, nämligen fem stycken.</P>
<P class="p364 ft3">Efter konventionens tillkomst har synen på informationsutbyte i skatteärenden förändrats, och konventionen motsvarar inte fullt ut dagens standard för sådant utbyte. Ett stort antal länder, bl.a. alla deltagare i OECD:s Global Forum on Transparency and Exchange of Information for Tax Purposes, har förbundit sig att genomföra standarden. Vid G20:s toppmöte i april 2009 och det därpå följande <NOBR>G8-mötet</NOBR> i L’Aquila, Italien, betonades vikten av att snabbt leva upp till dessa åtaganden. Vidare efterfrågades åtgärder för att underlätta för utvecklingsländer att ta del av fördelarna med den nya, samarbetsvilliga omgivningen på skatteområdet, bl.a. genom en multilateral hantering av frågorna om informationsutbyte. Under 2009 bedrevs därefter ett arbete i samordningsorganet för konventionen och i en inom Europarådet inrättad ad <NOBR>hoc-kommitté,</NOBR> med att ta fram ett förslag till ändringar i konventionen.</P>
<P class="p365 ft3">Ändringsprotokollet (protokollet), vars syfte alltså främst är att dels anpassa konventionens bestämmelser till dagens standard för informationsutbyte, dels öppna konventionen för anslutning även av stater som varken är medlemmar i OECD eller medlemsstater i Europarådet, godkändes av OECD:s råd den 18 februari 2010 och av Europarådets ministerkommitté den 24 mars 2010. Det öppnades för undertecknande vid en ceremoni i Paris den 27 maj 2010. Protokollet har remitterats till <SPAN class="ft4">Kammarrätten i Stockholm </SPAN>och <SPAN class="ft4">Skatteverket </SPAN>och därefter undertecknats av Sverige vid den nyss nämnda ceremonin. Remissvaren finns tillgängliga i ärendet (dnr Fi2010/2432). En provisorisk utgåva av protokollet på engelska och franska språket finns fogad som <SPAN class="ft4">bilaga 1 </SPAN>och en svensk översättning av protokollet som <SPAN class="ft4">bilaga 2 </SPAN>till denna proposition.</P>
<P class="p366 ft5">Inom Finansdepartementet har upprättats ett förslag till lag om ändring i lagen (1990:313) om Europaråds- och <NOBR>OECD-konventionen</NOBR> om ömsesidig handräckning i skatteärenden. Ett utkast till lagförslaget har beretts under hand med Skatteverket.</P>
<P class="p367 ft4">Lagrådet</P>
<P class="p368 ft5">Genom lagförslaget införlivas protokollet 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="p369 ft3">68</P>
</DIV>
<DIV id="page_69">
<DIV id="dimg1">
<INGENBILD zsrc="GY038469x1.jpg/" id="img1">
</DIV>
<P class="p370 ft101">4 Protokollet om ändring i Europaråds- och <SPAN class="ft100">Prop. 2010/11:84 </SPAN><NOBR>OECD-konventionen</NOBR> om ömsesidig</P>
<P class="p371 ft1">handräckning i skatteärenden</P>
<P class="p372 ft5"><SPAN class="ft102">Regeringens förslag: </SPAN>Riksdagen godkänner protokollet undertecknat den 27 maj 2010 om ändring i Europaråds- och <NOBR>OECD-konventionen</NOBR> om ömsesidig handräckning i skatteärenden och antar regeringens förslag till lag om ändring i lagen om Europaråds- och OECD- konventionen om ömsesidig handräckning i skatteärenden.</P>
<P class="p373 ft4"><SPAN class="ft50">Remissinstanserna: </SPAN>Kammarrätten i Stockholm <SPAN class="ft3">har inte några synpunkter på protokollet eller den svenska översättningen. </SPAN>Skatteverket <SPAN class="ft3">har inga erinringar mot protokollets innehåll utan tillstyrker att det undertecknas.</SPAN></P>
<P class="p374 ft3"><SPAN class="ft50">Skälen för regeringens förslag: </SPAN>Sverige har under en lång tid på olika sätt verkat för ett effektivt informationsutbyte och andra former av administrativt samarbete på skatteområdet. Sverige var också en av de första staterna som undertecknade och sedermera ratificerade konventionen och bidrog därmed till att den kunde träda i kraft den 1 april 1995.</P>
<P class="p11 ft3">Som redan framgått är ett viktigt inslag i protokollet att det anpassar konventionen till den i dag internationellt accepterade standarden för informationsutbyte på skatteområdet. Detta sker främst genom att det uttryckligen föreskrivs att en ansluten stat inte kan vägra att lämna upplysningar uteslutande av det skälet att den inte har behov av upplysningarna för egna beskattningsändamål, och inte heller kan vägra att lämna upplysningar uteslutande därför att de innehas av en bank eller annan finansiell institution etc. Detta är ändringar som är av stor betydelse för att säkerställa ett effektivt informationsutbyte.</P>
<P class="p375 ft3">Det andra huvudinslaget i protokollet är att konventionen genom detta öppnas för anslutning även av stater som varken är medlemsstater i Europarådet eller medlemsländer i OECD. Detta öppnar en möjlighet för stater som i dag inte har något omfattande nät av bilaterala avtal om informationsutbyte att snabbt få till stånd ett sådant samarbete med ett betydande antal stater.</P>
<P class="p374 ft5">Vid ceremonin i Paris den 27 maj 2010 undertecknades protokollet av samtliga nordiska länder samt Frankrike, Italien, Nederländerna, Ukraina, Förenade kungariket och USA. Dessutom undertecknades såväl konventionen som protokollet av Korea, Mexiko, Portugal och Slovenien. Senare har Georgien och Moldavien undertecknat såväl konventionen som protokollet och Polen och Spanien undertecknat protokollet.</P>
<P class="p376 ft5">Protokollet har ratificerats av Danmark, Finland, Georgien, Norge och Slovenien och kommer därför att träda i kraft för dessa stater den 1 juni 2011.</P>
<P class="p377 ft3">69</P>
</DIV>
<DIV id="page_70">
<DIV>
<DIV id="id_1">
<P class="p85 ft103"><SPAN class="ft103">4.1</SPAN><SPAN class="ft104">Lagförslaget</SPAN></P>
<P class="p378 ft3">Den nya lydelse av konventionen som följer av 2010 års ändringsprotokoll ska införlivas i svensk intern rätt. Det sker genom en ändring i den lag genom vilken konventionen införlivats i den svenska rätten. Ändringen innebär att bilagan till lagen återger konventionen i dess lydelse enligt ändringsprotokollet. I bilagan tas den franska och engelska texten samt en svensk översättning in.</P>
<P class="p379 ft3">Innebörden av protokollets ikraftträdandebestämmelser att konventionen, i dess lydelse enligt 2010 års protokoll, träder ikraft för Sveriges del den första dagen i den månad som följer på utgången av en tidrymd om tre månader efter dagen för deponering av Sveriges godkännandeinstrument (artikel IX punkt 3 i 2010 års protokoll). Det är således inte möjligt att nu avgöra vid vilken tidpunkt protokollet kommer att träda i kraft. I förslaget till lag har därför föreskrivits att lagen träder i kraft den dag regeringen bestämmer. Den nya lydelsen träder då i kraft i förhållande till de stater som vid den tidpunkten har uttryckt samtycke till att vara bundna av protokollet. (Det föreskrivna lägsta antalet stater som har ratificerat, godtagit eller godkänt protokollet har uppnåtts och protokollet träder därmed i kraft för dessa stater den 1 juni 2011.) Därefter kommer den nya lydelsen att träda ikraft i förhållande till ytterligare stater allteftersom dessa uttrycker samtycke till att vara bundna av denna. Detta föranleder inte någon lagstiftningsåtgärd.</P>
<P class="p380 ft3">Som exempel kan nämnas att om Sverige deponerar sitt godkännandeinstrument i juni 2011 träder den nya lydelsen i kraft för Sveriges del den 1 oktober 2011 och kommer att gälla i förhållande till de parter som då har uttryckt sitt samtycke till att vara bundna av denna, dvs. i vart fall i förhållande till Danmark, Finland, Georgien, Norge och Slovenien. Om någon ytterligare stat deponerar sitt godkännandeinstrument exempelvis i augusti 2011 kommer den nya lydelsen att gälla i förhållande till den staten fr.o.m. den 1 december 2011.</P>
<P class="p381 ft3">I enlighet med artikel 28 punkt 6 i konventionen, i dess lydelse enligt 2010 års protokoll, anges att lagen tillämpas på handräckning avseende beskattningsperioder som börjar eller skatteanspråk som uppkommer den 1 januari det år som följer närmast efter det år då konventionen, i dess lydelse enligt 2010 års protokoll, träder i kraft i förhållande till en part eller senare. Tidpunkten för protokollets ikraftträdande i förhållande till en part avgör således på vilka beskattningsperioder eller skatteanspråk lagen tillämpas i förhållande till nämnda part.</P>
<P class="p382 ft3">Regeringen anser det angeläget att i skattebrottsfall även kunna utbyta information som hänför sig till tidigare perioder, utan någon begränsning bakåt i tiden. Sverige har därför inte reserverat sig mot den reglering som är huvudalternativ enligt protokollet och som innebär att det inte finns någon sådan begränsning i ärenden som innefattar ett uppsåtligt handlande som är straffbart enligt den ansökande partens lagstiftning. I enlighet med artikel 28 punkt 7 anges därför att i ärenden som innefattar uppsåtligt handlande som är straffbart enligt den ansökande partens lagstiftning tillämpas lagen även i fråga om tidigare beskattningsperioder eller skatteanspråk.</P>
<P class="p379 ft11">Vidare anges att konventionen i dess ursprungliga lydelse gäller i förhållande till parter som har tillträtt konventionen, men inte protokollet.</P>
</DIV>
<DIV id="id_2">
<P class="p14 ft3">Prop. 2010/11:84</P>
<P class="p19 ft3">70</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_71">
<P class="p383 ft11">Den senare möjligheten står öppen för medlemsstater i Europarådet och Prop. 2010/11:84 medlemsländer i OECD.</P>
<P class="p384 ft103"><SPAN class="ft103">4.2</SPAN><SPAN class="ft104">Protokollets innehåll</SPAN></P>
<P class="p385 ft3">I artikel I föreskrivs vissa ändringar i inledningen till konventionen. Den huvudsakliga innebörden av dessa ändringar är att det anges att, utöver ett krav på sekretesskydd, även internationella instrument för dataskydd och flöden av personuppgifter ska beaktas, liksom önskvärdheten av att ett multilateralt instrument görs tillgängligt för så många stater som möjligt.</P>
<P class="p11 ft3">I artikel II föreskrivs ändringar i artikel 4 i konventionen för att uppnå överensstämmelse i berörda delar med artikel 26 i OECD:s modellavtal för beskattning av inkomst och kapital (OECD:s modellavtal), som är det främsta uttrycket för den internationellt accepterade standarden i fråga om informationsutbyte på skatteområdet. Innebörden i sak av ändringarna är främst att överlämnade upplysningar ska kunna användas inte bara på förberedelsestadiet för ett straffrättsligt förfarande utan även under ett sådant förfarande avseende skattebrott. Se även nedan beträffande artikel 22.</P>
<P class="p386 ft3">I artikel III föreskrivs ändringar i artikel 18 i konventionen. I punkt 1 b) i artikel 18 byts ordet ”och” ut mot ”eller” för att klargöra att en begäran inte nödvändigtvis behöver innehålla uppgift om den skattskyldiges namn. Vidare ändras en hänvisning med anledning av att artikel 19 i konventionen upphävs.</P>
<P class="p12 ft3">I artikel IV föreskrivs att artikel 19 i konventionen ska utgå.</P>
<P class="p374 ft3">I artikel V föreskrivs ändringar i artikel 21 i konventionen, som reglerar skydd för personer och begränsning av skyldigheten att lämna handräckning. Punkt 2 b) i artikel 21 ändras på det sättet att det inte längre ska vara avgörande om något <SPAN class="ft4">enligt den anmodade statens uppfattning </SPAN>strider mot allmänna hänsyn (ordre public). I stället utformas bestämmelsen nu på det sättet att det avgörande blir om något <SPAN class="ft4">faktiskt </SPAN>strider mot allmänna hänsyn, dvs. som en rent objektiv bestämmelse. Vidare stryks hänvisningen till den anmodade statens väsentliga intressen. Även i punkt 2 d) i artikel 21 stryks hänvisningen till väsentliga intressen. I punkt 2 i artikel 21 förs det vidare in två nya underpunkter, punkt 2 g) och h). Den nya punkt 2 g) motsvarar den upphävda artikel 19. Den nya punkt 2 h) tar enbart sikte på handräckning för indrivning och föreskriver att sådan inte behöver lämnas om den administrativa bördan för den anmodade staten uppenbart inte står i proportion till nyttan för den ansökande staten. Slutligen förs det in två nya punkter, punkt 3 och 4 i artikel 21, som innehåller de i sammanhanget centrala bestämmelserna om att den anmodade staten</P>
<P class="p387 ft3"><SPAN class="ft3">-</SPAN><SPAN class="ft9">ska använda de medel som den förfogar över för att inhämta begärda upplysningar och inte får vägra att göra detta uteslutande därför att den inte har något eget intresse av sådana upplysningar (punkt 3 i artikel 21), och att den</SPAN></P>
<P class="p11 ft11"><SPAN class="ft3">-</SPAN><SPAN class="ft10">inte har rätt att vägra att lämna upplysningar uteslutande därför att dessa innehas av en bank, annan finansiell institution, ombud,</SPAN></P>
<P class="p388 ft3">71</P>
</DIV>
<DIV id="page_72">
<DIV>
<DIV id="id_1">
<P class="p85 ft5">representant eller förvaltare, eller därför att upplysningarna gäller äganderätt i en person (punkt 4 i artikel 21).</P>
<P class="p26 ft5">De nya punkterna motsvarar punkterna 4 och 5 i artikel 26 i OECD:s modellavtal.</P>
<P class="p26 ft3">I artikel VI föreskrivs ändringar i artikel 22 i konventionen, som reglerar sekretessfrågor. I punkt 1 i artikel 22 görs den viktiga ändringen att sekretesskyddet för överlämnade upplysningar endast ska styras av den mottagande statens bestämmelser, inte som hittills av de strängare av den överlämnande och den mottagande statens bestämmelser. I punkt 2 i artikel 22 görs den ändringen att upplysningarna ska få yppas vid domstolsförhandlingar och i domstolsavgöranden utan att medgivande behöver inhämtas av den stat som har tillhandahållit upplysningarna. Även de nu nämnda ändringarna syftar till att uppnå överensstämmelse med artikel 26 i OECD:s modellavtal.</P>
<P class="p333 ft3">I artikel VII föreskrivs en ändring i punkt 2 i artikel 27 i konventionen. I sin nuvarande lydelse innebär denna punkt att EU:s medlemsstater i sina inbördes relationer är förhindrade att använda sig av konventionen. De ska i stället tillämpa <NOBR>EU-rätten.</NOBR> Denna s.k. ’disconnection clause’ har kritiserats av ett antal anslutna stater och ändras nu på det sättet att EU:s medlemsstater ges möjlighet att använda sig av konventionen, i den mån dess bestämmelser möjliggör ett längre gående samarbete än de möjligheter som ges enligt EU:s tillämpliga bestämmelser.</P>
<P class="p319 ft3">I artikel VIII föreskrivs tillägg i artiklarna 28, 30 och 32 i konventionen. I den nya punkt 4 i artikel 28 klargörs att medlemsstater i Europarådet eller medlemsländer i OECD som tillträder konventionen efter ikraftträdandet av protokollet tillträder konventionen i dess lydelse enligt protokollet, såvida de inte uttrycker en annan avsikt i ett skriftligt meddelande till endera depositarien. I den nya punkt 5 i artikel 28 regleras förfarandet när en stat som inte är medlem i Europarådet eller OECD vill ansluta sig till konventionen. En sådan stat ska ansöka hos endera depositarien om att få ansluta sig. Ansökan ska överlämnas till parterna, som genom samordningsorganet kan besluta i konsensus att inbjuda staten att ansluta sig. I punkt 5 regleras också ikraftträdandet i förhållande till en stat som ratificerar konventionen (i dess lydelse enligt protokollet) i enlighet med denna punkt. Den nya punkt 6 i artikel 28 i konventionen reglerar vilka beskattningsperioder eller skatteanspråk konventionen i dess lydelse enligt protokollet är tillämplig på, nämligen beskattningsperioder som börjar respektive skatteanspråk som uppkommer den 1 januari det år som följer närmast efter det år då konventionen i dess lydelse enligt protokollet trädde i kraft i förhållande till en part eller senare. Två eller flera parter får dock komma överens om att konventionen i dess lydelse enligt 2010 års protokoll ska tillämpas på handräckning avseende tidigare beskattningsperioder eller skatteanspråk.</P>
<P class="p389 ft3">I den nya punkt 7 i artikel 28 föreskrivs det viktiga undantaget från punkt 6 att konventionen i dess lydelse enligt protokollet tillämpas även i fråga om tidigare beskattningsperioder eller skatteanspråk, i fråga om ärenden som innefattar ett uppsåtligt handlande som är straffbart enligt den ansökande partens lagstiftning.</P>
<P class="p333 ft5">Efter punkt 1 e) i artikel 30 läggs en ny punkt 1 f) till, enligt vilken en part kan förbehålla sig att tillämpa punkt 7 i artikel 28 uteslutande på beskattningsperioder som börjar, respektive skatteanspråk som</P>
</DIV>
<DIV id="id_2">
<P class="p316 ft3">Prop. 2010/11:84</P>
<P class="p19 ft3">72</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_73">
<P class="p383 ft5">uppkommer, den 1 januari tredje året före det år då konventionen i dess Prop. 2010/11:84 lydelse enligt protokollet trädde i kraft i förhållande till parten eller</P>
<P class="p390 ft3">senare.</P>
<P class="p22 ft5">I artikel 32 i konventionen görs ett tillägg med anledning av att konventionen öppnas för anslutning även av andra än medlemsstater i Europarådet och medlemsländer i OECD.</P>
<P class="p22 ft3">I artikel IX regleras förfarandet för att ansluta sig till protokollet och dettas ikraftträdande. Protokollet träder i kraft första dagen i den månad som följer på utgången av en tidrymd om tre månader efter den dag då fem konventionsparter har uttryckt samtycke till att vara bundna av protokollet genom att deponera <NOBR>ratifikations-,</NOBR> godtagande- eller godkännandeinstrument hos endera depositarien. I förhållande till en konventionspart som senare uttrycker samtycke till att vara bunden av protokollet, vilket är vad som kommer att gälla för Sveriges del, träder protokollet i kraft den första dagen i den månad som följer på utgången av en tidrymd om tre månader från dagen då <NOBR>ratifikations-,</NOBR> godtagande- eller godkännandeinstrumentet deponerades.</P>
<P class="p11 ft5">I artikel X regleras depositariernas underrättelseskyldighet gentemot varandra samt gentemot Europarådets medlemsstater, OECD:s medlemsländer och varje annan part som är ansluten till konventionen i dess lydelse enligt protokollet, m.m.</P>
<P class="p391 ft1">5 Konsekvenser för de offentliga finanserna</P>
<P class="p392 ft5">Förslagen i denna proposition förväntas inte ge upphov till någon negativ statsfinansiell effekt. Förslagen kan i stället väntas motverka framtida skattebortfall genom ett utbyggt och effektiviserat informationsutbyte.</P>
<P class="p22 ft5">Förslagen bedöms inte heller ge upphov till några ökade kostnader eller någon ökad arbetsbörda för de allmänna förvaltningsdomstolarna. För Skatteverket kan förslagen komma att ge upphov till en viss ökning av arbetsbördan. Denna ökning bedöms dock inte vara större än att den kan hanteras inom givna resursramar.</P>
<P class="p393 ft1">6 Författningskommentar</P>
<P class="p394 ft3">Lagförslaget består i en ändring i 1 § lagen (1990:313) om Europaråds- och <NOBR>OECD-konventionen</NOBR> om ömsesidig handräckning i skatteärenden så att denna hänvisar till konventionen i den lydelse denna har erhållit genom 2010 års protokoll, och ändringar i bilaga 1 till lagen, så att denna överensstämmer med konventionen i dess lydelse enligt protokollet. De ändringar som gjorts genom protokollet har markerats genom kursivering. En redogörelse för innebörden av ändringarna finns i avsnitt 4.2 och en redogörelse för ikraftträdandet i avsnitt 4.1.</P>
<P class="p395 ft3">73</P>
</DIV>
<DIV id="page_74">
<DIV id="id_1">
<DIV id="id_1_1">
<P class="p396 ft105">Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters</P>
<P class="p397 ft50">Preamble</P>
<P class="p398 ft5">The member States of the Council of Europe and the member countries of the Organisation for Economic <NOBR>Co-operation</NOBR> and Development (OECD), signatories of this Protocol,</P>
<P class="p399 ft5">Considering that the Convention on Mutual Administrative Assistance in Tax Matters, done at Strasbourg on 25 January 1988 (hereinafter “the Convention”), was concluded before agreement was reached on the internationally agreed standard to exchange information in tax matters;</P>
<P class="p400 ft11">Considering that a new cooperative environment has emerged since the Convention was concluded;</P>
<P class="p400 ft5">Considering that it is desirable that a multilateral instrument is made available to allow the widest number of States to obtain the benefit of the new <NOBR>co-operative</NOBR> environment and at the same time to implement the highest international standards of <NOBR>co-operation</NOBR> in the tax field;</P>
<P class="p62 ft3">Have agreed as follows:</P>
</DIV>
<DIV id="id_1_2">
<P class="p14 ft3">Prop. 2010/11:84</P>
<P class="p67 ft3">Bilaga 1</P>
</DIV>
</DIV>
<DIV id="id_2">
<P class="p401 ft50">Article I</P>
<P class="p368 ft11"><SPAN class="ft106">1 </SPAN>The seventh recital of the Preamble to the Convention shall be deleted and replaced by the following:</P>
<P class="p402 ft5">“Convinced therefore that States should carry out measures or supply information, having regard to the necessity of protecting the confidentiality of information, and taking account of international instruments for the protection of privacy and flows of personal data;”</P>
<P class="p403 ft11"><SPAN class="ft106">2 </SPAN>The following shall be added after the seventh recital of the Preamble to the Convention:</P>
<P class="p402 ft5">“Considering that a new <NOBR>co-operative</NOBR> environment has emerged and that it is desirable that a multilateral instrument is made available to allow the widest number of States to obtain the benefits of the new <NOBR>co-operative</NOBR> environment and at the same time implement the highest international standards of <NOBR>co-operation</NOBR> in the tax field;”</P>
<P class="p404 ft3">74</P>
</DIV>
</DIV>
<DIV id="page_75">
<DIV id="id_1">
<DIV id="id_1_1">
<P class="p405 ft105">Protocole d'amendement à la Convention concernant l'assistance administrative mutuelle en matière fiscale</P>
<P class="p397 ft50">Préambule</P>
<P class="p398 ft5">Les Etats membres du Conseil de l’Europe et les pays membres de l’Organisation de Coopération et de Développement Economiques (OCDE), signataires du présent Protocole,</P>
<P class="p399 ft3">Considérant que la Convention concernant l’assistance administrative mutuelle en matière fiscale, faite à Strasbourg le 25 janvier 1988 (ciaprès « la Convention »), a été conclue avant que la norme relative à l’échange de renseignements en matière fiscale soit internationalement reconnue ;</P>
<P class="p406 ft5">Considérant qu’un nouveau cadre de coopération s’est mis en place après la conclusion de la Convention ;</P>
<P class="p399 ft5">Considérant qu’il est souhaitable de disposer d’un instrument multilatéral pour permettre au plus grand nombre d’Etats de bénéficier du nouveau cadre de coopération et également d’appliquer les normes internationales de coopération les plus élevées dans le domaine fiscal ;</P>
<P class="p230 ft3">Sont convenus de ce qui suit :</P>
</DIV>
<DIV id="id_1_2">
<P class="p14 ft3">Prop. 2010/11:84</P>
<P class="p67 ft3">Bilaga 1</P>
</DIV>
</DIV>
<DIV id="id_2">
<P class="p390 ft50">Article I</P>
<P class="p407 ft5"><SPAN class="ft107">1 </SPAN>Le septième considérant du préambule de la Convention est supprimé et remplacé par ce qui suit :</P>
<P class="p394 ft3">« Convaincus dès lors que les Etats devraient prendre des mesures ou fournir des renseignements en tenant compte de la nécessité de protéger la confidentialité des renseignements ainsi que des instruments internationaux relatifs à la protection de la vie privée et au flux de données de caractère personnel ; »</P>
<P class="p408 ft5"><SPAN class="ft107">2 </SPAN>Il est ajouté ce qui suit après le septième considérant du préambule de la Convention :</P>
<P class="p394 ft3">« Considérant qu’un nouveau cadre de coopération s’est mis en place et qu’il est souhaitable de disposer d’un instrument multilatéral pour permettre au plus grand nombre d’Etats de bénéficier du nouveau cadre de coopération et également d’appliquer les normes internationales de coopération les plus élevées dans le domaine fiscal ; »</P>
<P class="p409 ft3">75</P>
</DIV>
</DIV>
<DIV id="page_76">
<TABLE cellpadding=0 cellspacing=0 class="t15">
<TR>
<TD class="tr2 td134"><SPAN class="p3 ft50">Article II</SPAN> </TD>
<TD class="tr2 td133"><SPAN class="p3 ft3">Prop. 2010/11:84</SPAN> </TD>
</TR>
<TR>
<TD class="tr3 td134"><SPAN class="p3 ft3">Article 4 of the Convention shall be deleted and replaced by the</SPAN> </TD>
<TD class="tr3 td133"><SPAN class="p3 ft3">Bilaga 1</SPAN> </TD>
</TR>
<TR>
<TD class="tr9 td134"><SPAN class="p3 ft3">following:</SPAN> </TD>
<TD class="tr9 td133"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
<P class="p410 ft50">“Article 4 – General provision</P>
<P class="p368 ft5"><SPAN class="ft108">1</SPAN><SPAN class="ft109">The Parties shall exchange any information, in particular as provided in this section, that is foreseeably relevant for the administration or enforcement of their domestic laws concerning the taxes covered by this Convention.</SPAN></P>
<P class="p411 ft3"><SPAN class="ft108">2</SPAN><SPAN class="ft110">Deleted.</SPAN></P>
<P class="p412 ft5"><SPAN class="ft108">3</SPAN><SPAN class="ft109">Any Party may, by a declaration addressed to one of the Depositaries, indicate that, according to its internal legislation, its authorities may inform its resident or national before transmitting information concerning him, in conformity with Articles 5 and 7.”</SPAN></P>
<P class="p413 ft50">Article III</P>
<P class="p368 ft11"><SPAN class="ft108">1</SPAN><SPAN class="ft111">The term “and” in paragraph 1.b of Article 18 of the Convention shall be replaced by the term “, or”.</SPAN></P>
<P class="p414 ft11"><SPAN class="ft108">2</SPAN><SPAN class="ft111">The reference to “Article 19” in paragraph 1.f of Article 18 of the Convention shall be replaced by a reference to “Article 21.2.g”.</SPAN></P>
<P class="p413 ft50">Article IV</P>
<P class="p415 ft3">Article 19 of the Convention shall be deleted.</P>
<P class="p416 ft50">Article V</P>
<P class="p417 ft11">Article 21 of the Convention shall be deleted and replaced by the following:</P>
<P class="p418 ft112">“Article 21 – Protection of persons and limits to the obligation to provide assistance</P>
<P class="p419 ft5"><SPAN class="ft108">1</SPAN><SPAN class="ft109">Nothing in this Convention shall affect the rights and safeguards secured to persons by the laws or administrative practice of the requested State.</SPAN></P>
<P class="p420 ft5"><SPAN class="ft108">2</SPAN><SPAN class="ft109">Except in the case of Article 14, the provisions of this Convention shall not be construed so as to impose on the requested State the obligation:</SPAN></P>
<P class="p421 ft3">76</P>
</DIV>
<DIV id="page_77">
<DIV id="id_1">
<DIV id="id_1_1">
<P class="p14 ft50">Article II</P>
<P class="p422 ft3">L’article 4 de la Convention est supprimé et remplacé par ce qui suit :</P>
<P class="p194 ft50">« Article 4 – Disposition générale</P>
<P class="p398 ft5"><SPAN class="ft108">1</SPAN><SPAN class="ft109">Les Parties échangent, notamment comme il est prévu dans la présente section, les renseignements vraisemblablement pertinents pour l’administration ou l’application de leurs législations internes relatives aux impôts visés par la présente Convention.</SPAN></P>
<P class="p423 ft3"><SPAN class="ft108">2</SPAN><SPAN class="ft110">Supprimé.</SPAN></P>
<P class="p424 ft5"><SPAN class="ft108">3</SPAN><SPAN class="ft109">Une Partie peut, par une déclaration adressée à l'un des dépositaires, indiquer que, conformément à sa législation interne, ses autorités peuvent informer son résident ou ressortissant avant de fournir des renseignements le concernant en application des articles 5 et 7. »</SPAN></P>
</DIV>
<DIV id="id_1_2">
<P class="p14 ft3">Prop. 2010/11:84</P>
<P class="p67 ft3">Bilaga 1</P>
</DIV>
</DIV>
<DIV id="id_2">
<P class="p390 ft50">Article III</P>
<P class="p425 ft11"><SPAN class="ft108">1</SPAN><SPAN class="ft111">Le terme « et » au paragraphe 1.b de l’article 18 de la Convention est remplacé par le terme «, ou ».</SPAN></P>
<P class="p426 ft11"><SPAN class="ft108">2</SPAN><SPAN class="ft111">La référence à « l’article 19 » au paragraphe 1.f de l’article 18 de la Convention est remplacée par une référence à « l’article 21.2.g ».</SPAN></P>
<P class="p427 ft50">Article IV</P>
<P class="p428 ft3">L’article 19 de la Convention est supprimé.</P>
<P class="p429 ft50">Article V</P>
<P class="p428 ft3">L’article 21 de la Convention est supprimé et remplacé par ce qui suit :</P>
<P class="p430 ft112">« Article 21 – Protection des personnes et limites de l'obligation d'assistance</P>
<P class="p431 ft5"><SPAN class="ft108">1</SPAN><SPAN class="ft109">Aucune disposition de la présente Convention ne peut être interprétée comme limitant les droits et garanties accordés aux personnes par la législation ou la pratique administrative de l'Etat requis.</SPAN></P>
<P class="p432 ft5"><SPAN class="ft108">2</SPAN><SPAN class="ft109">Sauf en ce qui concerne l'article 14, les dispositions de la présente Convention ne peuvent être interprétées comme imposant à l'Etat requis l'obligation :</SPAN></P>
<P class="p433 ft3">77</P>
</DIV>
</DIV>
<DIV id="page_78">
<P class="p59 ft3">Prop. 2010/11:84</P>
<P class="p434 ft5"><SPAN class="ft113">a</SPAN><SPAN class="ft109">to carry out measures at variance with its own laws or Bilaga 1 administrative practice or the laws or administrative practice of the</SPAN></P>
<P class="p435 ft3">applicant State;</P>
<P class="p436 ft3"><SPAN class="ft113">b</SPAN><SPAN class="ft110">to carry out measures which would be contrary to public policy</SPAN></P>
<P class="p437 ft4"><SPAN class="ft3">(</SPAN>ordre public<SPAN class="ft3">);</SPAN></P>
<P class="p412 ft5"><SPAN class="ft113">c</SPAN><SPAN class="ft109">to supply information which is not obtainable under its own laws or its administrative practice or under the laws of the applicant State or its administrative practice;</SPAN></P>
<P class="p403 ft5"><SPAN class="ft113">d</SPAN><SPAN class="ft109">to supply information which would disclose any trade, business, industrial, commercial or professional secret, or trade process, or information, the disclosure of which would be contrary to public policy (</SPAN><SPAN class="ft16">ordre public</SPAN>);</P>
<P class="p403 ft5"><SPAN class="ft113">e</SPAN><SPAN class="ft109">to provide administrative assistance if and insofar as it considers the taxation in the applicant State to be contrary to generally accepted taxation principles or to the provisions of a convention for the avoidance of double taxation, or of any other convention which the requested State has concluded with the applicant State;</SPAN></P>
<P class="p402 ft5"><SPAN class="ft113">f</SPAN><SPAN class="ft114">to provide administrative assistance for the purpose of administering or enforcing a provision of the tax law of the applicant State, or any requirement connected therewith, which discriminates against a national of the requested State as compared with a national of the applicant State in the same circumstances;</SPAN></P>
<P class="p402 ft5"><SPAN class="ft113">g</SPAN><SPAN class="ft109">to provide administrative assistance if the applicant State has not pursued all reasonable measures available under its laws or administrative practice, except where recourse to such measures would give rise to disproportionate difficulty;</SPAN></P>
<P class="p403 ft5"><SPAN class="ft108">h</SPAN><SPAN class="ft109">to provide assistance in recovery in those cases where the administrative burden for that State is clearly disproportionate to the benefit to be derived by the applicant State.</SPAN></P>
<P class="p403 ft3"><SPAN class="ft108">3</SPAN><SPAN class="ft110">If information is requested by the applicant State in accordance with this Convention, the requested State shall use its information gathering measures to obtain the requested information, even though the requested State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations contained in this Convention, but in no case shall such limitations, including in particular those of paragraphs 1 and 2, be construed to permit a requested State to decline to supply information solely because it has no domestic interest in such information.</SPAN></P>
<P class="p438 ft3"><SPAN class="ft108">4</SPAN><SPAN class="ft110">In no case shall the provisions of this Convention, including in</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t16">
<TR>
<TD class="tr4 td135"><SPAN class="p3 ft3">particular those of paragraphs 1 and 2, be construed to permit a requested</SPAN> </TD>
<TD class="tr4 td45"><SPAN class="p16 ft3">78</SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_79">
<TABLE cellpadding=0 cellspacing=0 class="t17">
<TR>
<TD class="tr1 td84"><SPAN class="p3 ft113">a</SPAN> </TD>
<TD class="tr1 td136"><SPAN class="p3 ft3">de prendre des mesures qui dérogent à sa législation ou à sa</SPAN> </TD>
<TD class="tr1 td133"><SPAN class="p3 ft3">Prop. 2010/11:84</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td134"><SPAN class="p3 ft3">pratique administrative, ou à la législation ou à la pratique administrative</SPAN> </TD>
<TD class="tr5 td133"><SPAN class="p3 ft3">Bilaga 1</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr6 td134"><SPAN class="p3 ft3">de l'Etat requérant ;</SPAN> </TD>
<TD class="tr6 td133"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
<P class="p439 ft3"><SPAN class="ft113">b</SPAN><SPAN class="ft110">de prendre des mesures qui seraient contraires à l'ordre public ;</SPAN></P>
<P class="p440 ft5"><SPAN class="ft113">c</SPAN><SPAN class="ft109">de fournir des renseignements qui ne pourraient être obtenus sur la base de sa législation ou de sa pratique administrative, ou de la législation ou de la pratique administrative de l'Etat requérant ;</SPAN></P>
<P class="p432 ft5"><SPAN class="ft113">d</SPAN><SPAN class="ft109">de fournir des renseignements qui révéleraient un secret commercial, industriel, professionnel ou un procédé commercial, ou des renseignements dont la communication serait contraire à l'ordre public ;</SPAN></P>
<P class="p394 ft3"><SPAN class="ft113">e</SPAN><SPAN class="ft110">d'accorder une assistance administrative si et dans la mesure où il estime que l'imposition de l'Etat requérant est contraire aux principes d'imposition généralement admis ou aux dispositions d'une convention en vue d'éviter la double imposition ou de toute autre convention qu'il a conclue avec l'Etat requérant ;</SPAN></P>
<P class="p441 ft3"><SPAN class="ft108">f</SPAN><SPAN class="ft115">d'accorder une assistance administrative afin d’appliquer ou exécuter une disposition de la législation fiscale de l’Etat requérant, ou de satisfaire une obligation s’y rattachant, qui est discriminatoire à l’encontre d’un ressortissant de l'Etat requis par rapport à un ressortissant de l'Etat requérant qui se trouve dans les mêmes circonstances ;</SPAN></P>
<P class="p408 ft5"><SPAN class="ft113">g</SPAN><SPAN class="ft109">d’accorder une assistance administrative si l’Etat requérant n’a pas épuisé toutes les mesures raisonnables prévues par sa législation ou sa pratique administrative, à moins que le recours à de telles mesures ne donne lieu à des difficultés disproportionnées ;</SPAN></P>
<P class="p426 ft5"><SPAN class="ft108">h</SPAN><SPAN class="ft109">d'accorder une assistance au recouvrement dans les cas où la charge administrative qui en résulte pour cet Etat est nettement disproportionnée par rapport aux avantages qui peuvent en être tirés par l’Etat requérant.</SPAN></P>
<P class="p432 ft3"><SPAN class="ft108">3</SPAN><SPAN class="ft110">Si des renseignements sont demandés par l’Etat requérant conformément à la présente Convention, l’Etat requis utilise les pouvoirs dont il dispose pour obtenir les renseignements demandés, même s'il n'en a pas besoin à ses propres fins fiscales. L’obligation qui figure dans la phrase précédente est soumise aux limitations prévues par la présente Convention, sauf si ces limitations, et en particulier celles des paragraphes 1 et 2, sont susceptibles d’empêcher l’Etat requis de communiquer des renseignements uniquement parce que </SPAN><NOBR>ceux-ci</NOBR> ne présentent pas d'intérêt pour lui dans le cadre national.</P>
<P class="p442 ft5"><SPAN class="ft108">4</SPAN><SPAN class="ft109">En aucun cas les dispositions de cette Convention, et en particulier celles des paragraphes 1 et 2, ne peuvent être interprétées comme permettant à un Etat requis de refuser de communiquer des renseignements uniquement parce que </SPAN><NOBR>ceux-ci</NOBR> sont</P>
<P class="p388 ft3">79</P>
</DIV>
<DIV id="page_80">
<TABLE cellpadding=0 cellspacing=0 class="t18">
<TR>
<TD colspan=2 class="tr1 td134"><SPAN class="p3 ft3">State to decline to supply information solely because the information is</SPAN> </TD>
<TD class="tr1 td137"><SPAN class="p3 ft3">Prop. 2010/11:84</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td134"><SPAN class="p3 ft3">held by a bank, other financial institution, nominee or person acting in an</SPAN> </TD>
<TD class="tr5 td137"><SPAN class="p3 ft3">Bilaga 1</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td134"><SPAN class="p3 ft3">agency or a fiduciary capacity or because it relates to ownership interests</SPAN> </TD>
<TD class="tr7 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr9 td134"><SPAN class="p3 ft3">in a person.”</SPAN> </TD>
<TD class="tr9 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr20 td134"><SPAN class="p3 ft50">Article VI</SPAN> </TD>
<TD class="tr20 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr3 td134"><SPAN class="p3 ft3">Paragraphs 1 and 2 of Article 22 shall be deleted and replaced with the</SPAN> </TD>
<TD class="tr3 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr6 td134"><SPAN class="p3 ft3">following:</SPAN> </TD>
<TD class="tr6 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr11 td84"><SPAN class="p3 ft3">“<SPAN class="ft113">1</SPAN></SPAN> </TD>
<TD class="tr11 td136"><SPAN class="p3 ft3">Any information obtained by a Party under this Convention shall</SPAN> </TD>
<TD class="tr11 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td134"><SPAN class="p3 ft3">be treated as secret and protected in the same manner as information</SPAN> </TD>
<TD class="tr7 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td134"><SPAN class="p3 ft3">obtained under the domestic law of that Party and, to the extent needed to</SPAN> </TD>
<TD class="tr7 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td134"><SPAN class="p3 ft3">ensure the necessary level of protection of personal data, in accordance</SPAN> </TD>
<TD class="tr5 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td134"><SPAN class="p3 ft3">with the safeguards which may be specified by the supplying Party as</SPAN> </TD>
<TD class="tr7 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr9 td134"><SPAN class="p3 ft3">required under its domestic law.</SPAN> </TD>
<TD class="tr9 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td84"><SPAN class="p3 ft113">2</SPAN> </TD>
<TD class="tr14 td136"><SPAN class="p3 ft3">Such information shall in any case be disclosed only to persons</SPAN> </TD>
<TD class="tr14 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td134"><SPAN class="p3 ft3">or authorities (including courts and administrative or supervisory bodies)</SPAN> </TD>
<TD class="tr7 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td134"><SPAN class="p3 ft3">concerned with the assessment, collection or recovery of, the</SPAN> </TD>
<TD class="tr5 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td134"><SPAN class="p3 ft3">enforcement or prosecution in respect of, or the determination of appeals</SPAN> </TD>
<TD class="tr7 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td134"><SPAN class="p3 ft3">in relation to, taxes of that Party, or the oversight of the above. Only the</SPAN> </TD>
<TD class="tr7 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td134"><SPAN class="p3 ft3">persons or authorities mentioned above may use the information and then</SPAN> </TD>
<TD class="tr5 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td134"><SPAN class="p3 ft3">only for such purposes. They may, notwithstanding the provisions of</SPAN> </TD>
<TD class="tr7 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td134"><SPAN class="p3 ft3">paragraph 1, disclose it in public court proceedings or in judicial</SPAN> </TD>
<TD class="tr7 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr9 td134"><SPAN class="p3 ft3">decisions relating to such taxes.”</SPAN> </TD>
<TD class="tr9 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr20 td134"><SPAN class="p3 ft50">Article VII</SPAN> </TD>
<TD class="tr20 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr3 td134"><SPAN class="p3 ft3">Paragraph 2 of Article 27 of the Convention shall be deleted and replaced</SPAN> </TD>
<TD class="tr3 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr9 td134"><SPAN class="p3 ft3">by the following:</SPAN> </TD>
<TD class="tr9 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td84"><SPAN class="p3 ft3">“<SPAN class="ft113">2</SPAN></SPAN> </TD>
<TD class="tr14 td136"><SPAN class="p3 ft3">Notwithstanding paragraph 1, those Parties which are member</SPAN> </TD>
<TD class="tr14 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td134"><SPAN class="p3 ft3">States of the European Union can apply, in their mutual relations, the</SPAN> </TD>
<TD class="tr7 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td134"><SPAN class="p3 ft3">possibilities of assistance provided for by the Convention in so far as</SPAN> </TD>
<TD class="tr5 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td134"><SPAN class="p3 ft3">they allow a wider <NOBR>co-operation</NOBR> than the possibilities offered by the</SPAN> </TD>
<TD class="tr7 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr6 td134"><SPAN class="p3 ft3">applicable European Union rules.”</SPAN> </TD>
<TD class="tr6 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr21 td134"><SPAN class="p3 ft50">Article VIII</SPAN> </TD>
<TD class="tr21 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr3 td84"><SPAN class="p3 ft113">1</SPAN> </TD>
<TD class="tr3 td136"><SPAN class="p3 ft3">The following paragraphs shall be added at the end of Article 28</SPAN> </TD>
<TD class="tr3 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr6 td134"><SPAN class="p3 ft3">of the Convention:</SPAN> </TD>
<TD class="tr6 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr11 td84"><SPAN class="p3 ft3">“<SPAN class="ft113">4</SPAN></SPAN> </TD>
<TD class="tr11 td136"><SPAN class="p3 ft3">Any member State of the Council of Europe or any member</SPAN> </TD>
<TD class="tr11 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td134"><SPAN class="p3 ft3">country of OECD which becomes a Party to the Convention after the</SPAN> </TD>
<TD class="tr7 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td134"><SPAN class="p3 ft3">entry into force of the Protocol amending this Convention, opened for</SPAN> </TD>
<TD class="tr7 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td134"><SPAN class="p3 ft3">signature on [27<SPAN class="ft116">th </SPAN>May 2010] (the “2010 Protocol”), shall be a Party to</SPAN> </TD>
<TD class="tr5 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td134"><SPAN class="p3 ft3">the Convention as amended by that Protocol, unless they express a</SPAN> </TD>
<TD class="tr7 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr9 td134"><SPAN class="p3 ft3">different intention in a written communication to one of the Depositaries.</SPAN> </TD>
<TD class="tr9 td137"><SPAN class="p16 ft3">80</SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_81">
<TABLE cellpadding=0 cellspacing=0 class="t18">
<TR>
<TD colspan=2 class="tr1 td134"><SPAN class="p3 ft3">détenus par une banque, un autre établissement financier, un mandataire</SPAN> </TD>
<TD class="tr1 td137"><SPAN class="p3 ft3">Prop. 2010/11:84</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td134"><SPAN class="p3 ft3">ou une personne agissant en qualité d’agent ou de fiduciaire, ou parce</SPAN> </TD>
<TD class="tr5 td137"><SPAN class="p3 ft3">Bilaga 1</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td134"><SPAN class="p3 ft3">que ces renseignements se rattachent aux droits de propriété d'une</SPAN> </TD>
<TD class="tr7 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr9 td134"><SPAN class="p3 ft3">personne.»</SPAN> </TD>
<TD class="tr9 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr20 td134"><SPAN class="p3 ft50">Article VI</SPAN> </TD>
<TD class="tr20 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr3 td134"><SPAN class="p3 ft3">Les paragraphes 1 et 2 de l’article 22 sont supprimés et remplacés par ce</SPAN> </TD>
<TD class="tr3 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr6 td134"><SPAN class="p3 ft3">qui suit :</SPAN> </TD>
<TD class="tr6 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr11 td114"><SPAN class="p1 ft3">«<SPAN class="ft113">1</SPAN></SPAN> </TD>
<TD class="tr11 td138"><SPAN class="p156 ft3">Les renseignements obtenus par une Partie en application de la</SPAN> </TD>
<TD class="tr11 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td134"><SPAN class="p3 ft3">présente Convention sont tenus secrets et protégés dans les mêmes</SPAN> </TD>
<TD class="tr7 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td134"><SPAN class="p3 ft3">conditions que celles prévues pour les renseignements obtenus en</SPAN> </TD>
<TD class="tr7 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td134"><SPAN class="p3 ft3">application de la législation de cette Partie et, en tant que de besoin pour</SPAN> </TD>
<TD class="tr5 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td134"><SPAN class="p3 ft3">assurer le niveau nécessaire de protection des données à caractère</SPAN> </TD>
<TD class="tr7 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td134"><SPAN class="p3 ft3">personnel, conformément aux garanties qui peuvent être spécifiées par la</SPAN> </TD>
<TD class="tr7 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td134"><SPAN class="p3 ft3">Partie fournissant les renseignements comme étant requises au titre de sa</SPAN> </TD>
<TD class="tr5 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr6 td134"><SPAN class="p3 ft3">législation.</SPAN> </TD>
<TD class="tr6 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr11 td114"><SPAN class="p3 ft113">2</SPAN> </TD>
<TD class="tr11 td138"><SPAN class="p156 ft3">Ces renseignements ne sont communiqués en tout cas qu’aux</SPAN> </TD>
<TD class="tr11 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td134"><SPAN class="p3 ft3">personnes ou autorités (y compris les tribunaux et les organes</SPAN> </TD>
<TD class="tr7 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td134"><SPAN class="p3 ft3">administratifs ou de surveillance) concernées par l'établissement, la</SPAN> </TD>
<TD class="tr7 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td134"><SPAN class="p3 ft3">perception ou le recouvrement des impôts de cette Partie, par les</SPAN> </TD>
<TD class="tr5 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td134"><SPAN class="p3 ft3">procédures ou les poursuites pénales concernant ces impôts, ou par les</SPAN> </TD>
<TD class="tr7 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td134"><SPAN class="p3 ft3">décisions sur les recours se rapportant à ces impôts ou par le contrôle de</SPAN> </TD>
<TD class="tr7 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td134"><SPAN class="p3 ft3">ce qui précède. Seules lesdites personnes ou autorités peuvent utiliser ces</SPAN> </TD>
<TD class="tr5 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td134"><SPAN class="p3 ft3">renseignements et uniquement aux fins indiquées <NOBR>ci-dessus.</NOBR> Elles</SPAN> </TD>
<TD class="tr7 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td134"><SPAN class="p3 ft3">peuvent, nonobstant les dispositions du paragraphe 1, en faire Etat au</SPAN> </TD>
<TD class="tr7 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td134"><SPAN class="p3 ft3">cours d'audiences publiques de tribunaux ou dans des jugements</SPAN> </TD>
<TD class="tr5 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr6 td134"><SPAN class="p3 ft3">concernant lesdits impôts.»</SPAN> </TD>
<TD class="tr6 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr21 td134"><SPAN class="p3 ft50">Article VII</SPAN> </TD>
<TD class="tr21 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr8 td134"><SPAN class="p3 ft3">Le paragraphe 2 de l’article 27 de la Convention est supprimé et</SPAN> </TD>
<TD class="tr8 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr9 td134"><SPAN class="p3 ft3">remplacé par ce qui suit :</SPAN> </TD>
<TD class="tr9 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td114"><SPAN class="p3 ft3">«<SPAN class="ft113">2</SPAN></SPAN> </TD>
<TD class="tr14 td138"><SPAN class="p156 ft3">Nonobstant les dispositions du paragraphe 1, les Parties qui sont</SPAN> </TD>
<TD class="tr14 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td134"><SPAN class="p3 ft3">Etats membres de l’Union européenne, peuvent appliquer, dans leurs</SPAN> </TD>
<TD class="tr5 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td134"><SPAN class="p3 ft3">relations mutuelles, les possibilités d’assistance prévues par la</SPAN> </TD>
<TD class="tr7 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td134"><SPAN class="p3 ft3">Convention, dans la mesure où elles permettent une coopération plus</SPAN> </TD>
<TD class="tr7 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td134"><SPAN class="p3 ft3">large que celles offertes par les règles applicables de l’Union</SPAN> </TD>
<TD class="tr5 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr6 td134"><SPAN class="p3 ft3">européenne. »</SPAN> </TD>
<TD class="tr6 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr21 td134"><SPAN class="p3 ft50">Article VIII</SPAN> </TD>
<TD class="tr21 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr8 td114"><SPAN class="p3 ft113">1</SPAN> </TD>
<TD class="tr8 td138"><SPAN class="p156 ft3">Les paragraphes suivants sont ajoutés à la fin de l’article 28 de la</SPAN> </TD>
<TD class="tr8 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr9 td134"><SPAN class="p3 ft3">Convention :</SPAN> </TD>
<TD class="tr9 td137"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr12 td114"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td138"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr12 td137"><SPAN class="p16 ft3">81</SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_82">
<TABLE cellpadding=0 cellspacing=0 class="t15">
<TR>
<TD class="tr1 td70"><SPAN class="p3 ft113">5</SPAN> </TD>
<TD class="tr1 td139"><SPAN class="p443 ft3">After the entry into force of the 2010 Protocol, any State which is</SPAN> </TD>
<TD class="tr1 td133"><SPAN class="p3 ft3">Prop. 2010/11:84</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td134"><SPAN class="p3 ft3">not a member of the Council of Europe or of the OECD may request to</SPAN> </TD>
<TD class="tr5 td133"><SPAN class="p3 ft3">Bilaga 1</SPAN> </TD>
</TR>
</TABLE>
<P class="p444 ft3">be invited to sign and ratify this Convention as amended by the 2010 Protocol. Any request to this effect shall be addressed to one of the Depositaries, who shall transmit it to the Parties. The Depositary shall also inform the Committee of Ministers of the Council of Europe and the OECD Council. The decision to invite States which so request to become Party to this Convention shall be taken by consensus by the Parties to the Convention through the <NOBR>co-ordinating</NOBR> body. In respect of any State ratifying the Convention as amended by the 2010 Protocol in accordance with this paragraph, this Convention shall enter into force on the first day of the month following the expiration of a period of three months after the date of deposit of the instrument of ratification with one of the Depositaries.</P>
<P class="p445 ft3"><SPAN class="ft108">6</SPAN><SPAN class="ft110">The provisions of this Convention, as amended by the 2010 Protocol, shall have effect for administrative assistance related to taxable periods beginning on or after 1 January of the year following the one in which the Convention, as amended by the 2010 Protocol, entered into force in respect of a Party, or where there is no taxable period, for administrative assistance related to charges to tax arising on or after 1 January of the year following the one in which the Convention, as amended by the 2010 Protocol, entered into force in respect of a Party. Any two or more Parties may mutually agree that the Convention, as amended by the 2010 Protocol, shall have effect for administrative assistance related to earlier taxable periods or charges to tax.</SPAN></P>
<P class="p446 ft5"><SPAN class="ft108">7</SPAN><SPAN class="ft109">Notwithstanding paragraph 6, for tax matters involving intentional conduct which is liable to prosecution under the criminal laws of the applicant Party, the provisions of this Convention, as amended by the 2010 Protocol, shall have effect from the date of entry into force in respect of a Party in relation to earlier taxable periods or charges to tax.”</SPAN></P>
<P class="p447 ft11"><SPAN class="ft106">2 </SPAN>The following subparagraph shall be added after subparagraph e of paragraph 1 of Article 30 of the Convention:</P>
<P class="p447 ft3">“<SPAN class="ft113">f </SPAN>to apply paragraph 7 of Article 28 exclusively for administrative assistance related to taxable periods beginning on or after 1 January of the third year preceding the one in which the Convention, as amended by the 2010 Protocol, entered into force in respect of a Party, or where there is no taxable period, for administrative assistance related to charges to tax arising on or after 1 January of the third year preceding the one in which the Convention, as amended by the 2010 Protocol, entered into force in respect of a Party.”</P>
<P class="p445 ft5"><SPAN class="ft107">3 </SPAN>The words “and any Party to this Convention” shall be added after the words “member countries of the OECD” in paragraph 1 of Article 32 of the Convention.</P>
<P class="p448 ft3">82</P>
</DIV>
<DIV id="page_83">
<DIV>
<DIV id="id_1">
<P class="p85 ft5">«<SPAN class="ft107">4 </SPAN>Tout Etat membre du Conseil de l'Europe ou pays membre de l'OCDE qui devient Partie à la Convention après l’entrée en vigueur du Protocole amendant la présente Convention, ouvert à la signature le [27 mai 2010] (le « Protocole de 2010 »), sera Partie à la Convention telle qu’amendée par ce Protocole, sauf s’il exprime une intention différente dans une notification écrite adressée à l’un des dépositaires.</P>
<P class="p449 ft3"><SPAN class="ft108">5</SPAN><SPAN class="ft110">Après l’entrée en vigueur du Protocole de 2010, tout Etat qui n’est pas membre du Conseil de l'Europe ou de l'OCDE peut demander à être invité à signer et ratifier la Convention telle qu’amendée par le Protocole de 2010. Toute demande en ce sens devra être adressée à l’un des dépositaires qui la transmettra aux Parties. Le dépositaire en informera également le Comité des Ministres du Conseil de l'Europe et le Conseil de l’OCDE. La décision d’inviter les Etats qui ont demandé à devenir Parties à la Convention sera prise par consensus par les Parties à la Convention par l’intermédiaire de l’organe de coordination. Pour tout Etat qui ratifiera la Convention telle qu’amendée par le Protocole de 2010 conformément au présent paragraphe, la présente Convention entrera en vigueur le premier jour du mois qui suit l'expiration d'une période de trois mois après la date du dépôt de l'instrument de ratification auprès de l’un des dépositaires.</SPAN></P>
<P class="p450 ft5"><SPAN class="ft108">6</SPAN><SPAN class="ft109">Les dispositions de la présente Convention, telle qu’amendée par le Protocole de 2010, s’appliquent à l’assistance administrative couvrant</SPAN></P>
<P class="p451 ft3">les périodes d’imposition qui débutent le 1<SPAN class="ft116">er </SPAN>janvier, ou après le 1<SPAN class="ft116">er </SPAN>janvier de l’année qui suit celle durant laquelle la Convention, telle qu’amendée par le Protocole de 2010, entrera en vigueur à l’égard d’une Partie ou, en l’absence de période d’imposition, elles s’appliquent à l’assistance administrative portant sur des obligations fiscales prenant naissance le 1<SPAN class="ft116">er </SPAN>janvier, ou après le 1<SPAN class="ft116">er </SPAN>janvier de l’année qui suit celle durant laquelle la Convention, telle qu’amendée par le Protocole de 2010, entrera en vigueur à l’égard d’une Partie. Deux Parties ou plus peuvent convenir que la Convention, telle qu’amendée par le Protocole de 2010, prendra effet pour ce qui concerne l’assistance administrative portant sur des périodes d’imposition ou obligations fiscales antérieures.</P>
<P class="p452 ft3"><SPAN class="ft113">7 </SPAN>Nonobstant les dispositions du paragraphe 6, les dispositions de la présente Convention, telle qu’amendée par le Protocole de 2010, prendront effet à compter de sa date d’entrée en vigueur à l’égard d’une Partie, pour ce qui concerne les affaires fiscales faisant intervenir un acte intentionnel passible de poursuites en vertu du droit pénal de la Partie requérante portant sur des périodes d’imposition ou obligations fiscales antérieures. »</P>
<P class="p453 ft5"><SPAN class="ft107">2 </SPAN>L’alinéa suivant sera ajouté après l’alinéa e du paragraphe 1 de l’article 30 de la Convention:</P>
<P class="p454 ft5">«<SPAN class="ft107">f </SPAN>d’appliquer l’article 28 paragraphe 7 exclusivement pour l’assistance administrative couvrant les périodes d’imposition qui débutent le 1<SPAN class="ft117">er </SPAN>janvier, ou après le 1<SPAN class="ft117">er </SPAN>janvier de la troisième année précédant celle où la Convention, telle qu’amendée par le Protocole de</P>
</DIV>
<DIV id="id_2">
<P class="p316 ft3">Prop. 2010/11:84</P>
<P class="p455 ft3">Bilaga 1</P>
<P class="p456 ft3">83</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_84">
<DIV id="id_1">
<DIV id="id_1_1">
<P class="p14 ft50">Article IX</P>
<P class="p398 ft5"><SPAN class="ft107">1 </SPAN>This Protocol shall be open for signature by the Signatories to the Convention. It is subject to ratification, acceptance or approval. A signatory may not ratify, accept or approve this Protocol unless it has previously or simultaneously ratified, accepted or approved the Convention. Instruments of ratification, acceptance or approval shall be deposited with one of the Depositaries.</P>
<P class="p457 ft5"><SPAN class="ft108">2</SPAN><SPAN class="ft109">This Protocol shall enter into force on the first day of the month following the expiration of a period of three months after the date on which five Parties to the Convention have expressed their consent to be bound by the Protocol in accordance with the provisions of paragraph 1.</SPAN></P>
<P class="p458 ft5"><SPAN class="ft108">3</SPAN><SPAN class="ft109">In respect of any Party to the Convention which subsequently expresses its consent to be bound by it, the Protocol shall enter into force on the first day of the month following the expiration of a period of three months after the date of the deposit of the instrument of ratification, acceptance or approval.</SPAN></P>
</DIV>
<DIV id="id_1_2">
<P class="p14 ft3">Prop. 2010/11:84</P>
<P class="p67 ft3">Bilaga 1</P>
</DIV>
</DIV>
<DIV id="id_2">
<P class="p401 ft50">Article X</P>
<P class="p459 ft5"><SPAN class="ft107">1 </SPAN>The Depositary with whom an act, notification or communication has been accomplished, shall notify the member States of the Council of Europe, the member countries of OECD and any Party to the Convention as amended by this Protocol of:</P>
<P class="p411 ft3"><SPAN class="ft113">a</SPAN><SPAN class="ft110">any signature;</SPAN></P>
<P class="p412 ft11"><SPAN class="ft113">b</SPAN><SPAN class="ft111">the deposit of any instrument of ratification, acceptance or approval;</SPAN></P>
<P class="p402 ft11"><SPAN class="ft113">c</SPAN><SPAN class="ft111">any date of entry into force of this Protocol in accordance with the provisions of Article IX;</SPAN></P>
<P class="p402 ft11"><SPAN class="ft113">d</SPAN><SPAN class="ft111">any other act, notification or communication relating to this Protocol.</SPAN></P>
<P class="p402 ft5"><SPAN class="ft108">2</SPAN><SPAN class="ft109">The Depositary receiving a communication or making a notification in pursuance of the provisions of paragraph 1 shall inform the other Depositary thereof.</SPAN></P>
<P class="p403 ft5"><SPAN class="ft108">3</SPAN><SPAN class="ft109">The Depositaries shall transmit to the member States of the Council of Europe and the member countries of the OECD a certified copy of this Protocol.</SPAN></P>
<P class="p460 ft3">84</P>
</DIV>
</DIV>
<DIV id="page_85">
<TABLE cellpadding=0 cellspacing=0 class="t17">
<TR>
<TD colspan=2 class="tr1 td134"><SPAN class="p3 ft3">2010, est entrée en vigueur à l’égard d’une Partie, ou en l’absence de</SPAN> </TD>
<TD class="tr1 td133"><SPAN class="p3 ft3">Prop. 2010/11:84</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td134"><SPAN class="p3 ft3">période d’imposition, pour l’assistance administrative portant sur des</SPAN> </TD>
<TD class="tr7 td133"><SPAN class="p3 ft3">Bilaga 1</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td134"><SPAN class="p3 ft3">obligations fiscales prenant naissance le 1<SPAN class="ft116">er </SPAN>janvier ou après le 1<SPAN class="ft116">er </SPAN>janvier</SPAN> </TD>
<TD class="tr5 td133"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr7 td134"><SPAN class="p3 ft3">de la troisième année précédant celle où la Convention, telle qu’amendée</SPAN> </TD>
<TD class="tr7 td133"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr9 td134"><SPAN class="p3 ft3">par le Protocole de 2010, est entrée en vigueur à l’égard d’une Partie. »</SPAN> </TD>
<TD class="tr9 td133"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr11 td70"><SPAN class="p3 ft113">3</SPAN> </TD>
<TD class="tr11 td139"><SPAN class="p443 ft3">Les termes « et à toute Partie à la présente Convention » seront</SPAN> </TD>
<TD class="tr11 td133"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
<P class="p461 ft11">ajoutés après les termes « pays membres de l’OCDE » au paragraphe 1 de l’article 32 de la Convention.</P>
<P class="p44 ft50">Article IX</P>
<P class="p425 ft5"><SPAN class="ft108">1</SPAN><SPAN class="ft109">Le présent Protocole est ouvert à la signature des Signataires de la Convention. Il sera soumis à ratification, acceptation ou approbation. Un signataire ne peut ratifier, accepter ou approuver le présent Protocole à moins d’avoir précédemment ou simultanément ratifié, accepté ou approuvé la Convention. Les instruments de ratification, d'acceptation ou d'approbation seront déposés près l'un des dépositaires.</SPAN></P>
<P class="p385 ft5"><SPAN class="ft108">2</SPAN><SPAN class="ft109">Le présent Protocole entrera en vigueur le premier jour du mois qui suit l'expiration d'une période de trois mois après la date à laquelle cinq Parties à la Convention auront exprimé leur consentement à être liées par ce Protocole conformément aux dispositions du paragraphe 1.</SPAN></P>
<P class="p432 ft5"><SPAN class="ft108">3</SPAN><SPAN class="ft109">Pour toute Partie à la Convention qui exprimera ultérieurement son consentement à être liée par le Protocole, </SPAN><NOBR>celui-ci</NOBR> entrera en vigueur le premier jour du mois qui suit l'expiration d'une période de trois mois après la date du dépôt de l’instrument de ratification, d'acceptation ou d'approbation.</P>
<P class="p427 ft50">Article X</P>
<P class="p425 ft5"><SPAN class="ft107">1 </SPAN>Le dépositaire auprès duquel est déposé un acte, une notification ou une communication notifiera aux Etats membres du Conseil de l’Europe, aux pays membres de l’OCDE et à toute Partie à la Convention telle qu’amendée par le présent Protocole :</P>
<P class="p439 ft3"><SPAN class="ft113">a</SPAN><SPAN class="ft110">toute signature ;</SPAN></P>
<P class="p440 ft11"><SPAN class="ft113">b</SPAN><SPAN class="ft111">le dépôt de tout instrument de ratification, acceptation ou approbation ;</SPAN></P>
<P class="p426 ft11"><SPAN class="ft113">c</SPAN><SPAN class="ft111">toute date d’entrée en vigueur du présent Protocole conformément aux dispositions de l’article IX ;</SPAN></P>
<P class="p426 ft11"><SPAN class="ft113">d</SPAN><SPAN class="ft111">tout autre acte, notification ou communication ayant trait au présent Protocole.</SPAN></P>
<P class="p462 ft3">85</P>
</DIV>
<DIV id="page_86">
<DIV>
<DIV id="id_1">
<P class="p85 ft5"><SPAN class="ft107">4 </SPAN>When this Protocol enters into force in accordance with Article IX, one of the Depositaries shall establish the text of the Convention as amended by this Protocol and shall send a certified copy to all the Parties to the Convention as amended by this Protocol.</P>
<P class="p337 ft11">In witness whereof the undersigned, being duly authorised thereto, have signed the Protocol.</P>
<P class="p463 ft3">Done at [Paris], this [27<SPAN class="ft116">th</SPAN>] day of [May] 2010, in English and French, both texts being equally authentic, in two copies, one of which shall be deposited in the archives of the Council of Europe and the other in the archives of the OECD.</P>
</DIV>
<DIV id="id_2">
<P class="p316 ft3">Prop. 2010/11:84</P>
<P class="p455 ft3">Bilaga 1</P>
<P class="p464 ft3">86</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_87">
<TABLE cellpadding=0 cellspacing=0 class="t17">
<TR>
<TD class="tr1 td70"><SPAN class="p3 ft113">2</SPAN> </TD>
<TD class="tr1 td139"><SPAN class="p443 ft3">Le dépositaire recevant une communication ou procédant à une</SPAN> </TD>
<TD class="tr1 td133"><SPAN class="p3 ft3">Prop. 2010/11:84</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr5 td134"><SPAN class="p3 ft3">notification conformément au paragraphe 1 en informera l’autre</SPAN> </TD>
<TD class="tr5 td133"><SPAN class="p3 ft3">Bilaga 1</SPAN> </TD>
</TR>
<TR>
<TD colspan=2 class="tr6 td134"><SPAN class="p3 ft3">dépositaire.</SPAN> </TD>
<TD class="tr6 td133"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
<P class="p465 ft11"><SPAN class="ft108">3</SPAN><SPAN class="ft111">Les dépositaires communiqueront une copie certifiée conforme de ce Protocole aux Etats membres du Conseil de l’Europe et aux pays membres de l’OCDE.</SPAN></P>
<P class="p466 ft3"><SPAN class="ft108">4</SPAN><SPAN class="ft110">Lorsque le présent Protocole entrera en vigueur conformément à l’article IX, l’un des dépositaires établira le texte de la Convention telle qu'amendée par le présent Protocole et en communiquera une copie certifiée conforme à chacune des Parties à la Convention telle qu'amendée par le présent Protocole.</SPAN></P>
<P class="p467 ft5">En foi de quoi, les soussignés, dûment autorisés à cet effet, ont signé le présent Protocole.</P>
<P class="p468 ft5">Fait à [Paris], le [27 mai] 2010, en français et en anglais, les deux textes faisant également foi, en deux exemplaires, dont l’un sera déposé dans les archives du Conseil de l’Europe et l’autre dans les archives de l’OCDE.</P>
<P class="p469 ft3">87</P>
</DIV>
<DIV id="page_88">
<DIV id="id_1">
<DIV id="id_1_1">
<P class="p14 ft105">Protokoll om ändring i konventionen om ömsesidig handräckning i skatteärenden</P>
</DIV>
<DIV id="id_1_2">
<P class="p14 ft3">Prop. 2010/11:84</P>
<P class="p67 ft3">Bilaga 2</P>
</DIV>
</DIV>
<DIV id="id_2">
<P class="p401 ft50">Preambel</P>
<P class="p412 ft5">Medlemsstaterna i Europarådet och medlemsländerna i Organisationen för ekonomiskt samarbete och utveckling (OECD), undertecknare av detta protokoll</P>
<P class="p420 ft3">som beaktar att konventionen om ömsesidigt handräckning i skatteärenden, som slöts i Strasbourg den 25 januari 1988 (i det följande ”konventionen”), ingicks innan överenskommelse nåtts om den internationellt accepterade standarden för utbyte av upplysningar i skatteärenden;</P>
<P class="p470 ft5">som beaktar att en ny samarbetsvillig omgivning har vuxit fram efter det att konventionen slöts;</P>
<P class="p471 ft5">som finner att det är önskvärt att ett multilateralt instrument görs tillgängligt som ger största möjliga antal stater möjlighet att dra nytta av den nya samarbetsvilliga omgivningen och samtidigt att genomföra de högst utvecklade normerna för samarbete på skatteområdet;</P>
<P class="p472 ft3">har kommit överens om följande:</P>
<P class="p473 ft50">Artikel I</P>
<P class="p412 ft5">1. Det sjunde skälet i preambeln till konventionen ska ersättas med följande:</P>
<P class="p420 ft5">”som därför är övertygade om att stater bör vidta åtgärder eller lämna upplysningar, med beaktande av kravet på sekretesskydd för upplysningarna, och med beaktande av internationella instrument för skyddande av integritet och flöden av personuppgifter;”</P>
<P class="p402 ft11">2. Följande ska läggas till efter det sjunde skälet i preambeln till konventionen:</P>
<P class="p402 ft5">”med beaktande av att en ny samarbetsvillig omgivning har vuxit fram och att det är önskvärt att ett multilateralt instrument görs tillgängligt som ger största möjliga antal stater möjlighet att dra nytta av den nya samarbetsvilliga omgivningen och samtidigt att genomföra de högst utvecklade normerna för samarbete på skatteområdet;”</P>
<P class="p472 ft50">Artikel II</P>
<P class="p412 ft3">Artikel 4 i konventionen ska utgå och ersättas med följande bestämmelser:</P>
<P class="p474 ft3">88</P>
</DIV>
</DIV>
<DIV id="page_89">
<TABLE cellpadding=0 cellspacing=0 class="t6">
<TR>
<TD class="tr1 td134"><SPAN class="p3 ft3">”Artikel 4 – Allmän bestämmelse</SPAN> </TD>
<TD class="tr1 td133"><SPAN class="p3 ft3">Prop. 2010/11:84</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td134"><SPAN class="p3 ft2"> </SPAN> </TD>
<TD class="tr5 td133"><SPAN class="p3 ft3">Bilaga 2</SPAN> </TD>
</TR>
</TABLE>
<P class="p475 ft5"><SPAN class="ft3">1.</SPAN><SPAN class="ft38">Parterna ska utbyta alla upplysningar, särskilt sådana som anges i denna avdelning, som kan antas vara relevanta för administration eller verkställighet av intern lagstiftning i fråga om skatter som omfattas av denna konvention.</SPAN></P>
<P class="p449 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft20">Upphävd.</SPAN></P>
<P class="p476 ft5"><SPAN class="ft3">3.</SPAN><SPAN class="ft6">En part får, genom en förklaring som riktas till endera depositarien, ange att dess myndigheter i enlighet med intern lagstiftning får underrätta en person med hemvist eller medborgarskap i denna part innan upplysningar avseende honom översänds i enlighet med artikel 5 eller 7.”</SPAN></P>
<P class="p62 ft50">Artikel III</P>
<P class="p476 ft5"><SPAN class="ft3">1.</SPAN><SPAN class="ft59">Ordet ”och” i artikel 18 punkt 1 b) i konventionen ska ersättas med ”, eller”.</SPAN></P>
<P class="p477 ft5"><SPAN class="ft3">2.</SPAN><SPAN class="ft23">Hänvisningen till ”artikel 19” i artikel 18 punkt 1 f) i konventionen ska ersättas med en hänvisning till ”artikel 21 punkt 2 g)”.</SPAN></P>
<P class="p62 ft50">Artikel IV</P>
<P class="p90 ft3">Artikel 19 i konventionen ska utgå.</P>
<P class="p90 ft50">Artikel V</P>
<P class="p478 ft5">Artikel 21 i konventionen ska utgå och ersättas med följande bestämmelser:</P>
<P class="p479 ft5">”Artikel 21 – Skydd för personer och begränsning av skyldigheten att bevilja handräckning</P>
<P class="p477 ft5"><SPAN class="ft3">1.</SPAN><SPAN class="ft38">Denna konvention påverkar inte de rättigheter och det skydd som tillkommer personer enligt den anmodade statens lagstiftning eller administrativa praxis.</SPAN></P>
<P class="p480 ft11"><SPAN class="ft3">2.</SPAN><SPAN class="ft10">Utom i fråga om artikel 14 ska bestämmelserna i denna konvention inte anses medföra skyldighet för den anmodade staten att</SPAN></P>
<P class="p481 ft11"><SPAN class="ft3">a)</SPAN><SPAN class="ft41">vidta åtgärder som avviker från lagstiftning eller administrativ praxis i denna stat eller i den ansökande staten;</SPAN></P>
<P class="p482 ft3"><SPAN class="ft3">b)</SPAN><SPAN class="ft20">vidta åtgärder som strider mot allmänna hänsyn (</SPAN><SPAN class="ft4">ordre public</SPAN>);</P>
<P class="p476 ft5"><SPAN class="ft3">c)</SPAN><SPAN class="ft38">lämna upplysningar som inte är tillgängliga enligt lagstiftning eller administrativ praxis i denna stat eller i den ansökande staten;</SPAN></P>
<P class="p423 ft3"><SPAN class="ft3">d)</SPAN><SPAN class="ft21">lämna upplysningar som skulle röja </SPAN><NOBR>handels-,</NOBR> <NOBR>affärs-,</NOBR> industri- eller</P>
<TABLE cellpadding=0 cellspacing=0 class="t19">
<TR>
<TD class="tr4 td135"><SPAN class="p3 ft3">yrkeshamlighet eller i näringsverksamhet nyttjat förfaringssätt eller</SPAN> </TD>
<TD class="tr4 td45"><SPAN class="p16 ft3">89</SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_90">
<TABLE cellpadding=0 cellspacing=0 class="t6">
<TR>
<TD class="tr1 td134"><SPAN class="p3 ft3">upplysningar vilkas överlämnande skulle strida mot allmänna hänsyn</SPAN> </TD>
<TD class="tr1 td133"><SPAN class="p3 ft3">Prop. 2010/11:84</SPAN> </TD>
</TR>
<TR>
<TD class="tr9 td134"><SPAN class="p3 ft4"><SPAN class="ft3">(</SPAN>ordre public<SPAN class="ft3">);</SPAN></SPAN> </TD>
<TD class="tr9 td133"><SPAN class="p3 ft3">Bilaga 2</SPAN> </TD>
</TR>
</TABLE>
<P class="p483 ft5"><SPAN class="ft3">e)</SPAN><SPAN class="ft6">lämna handräckning, om och i den mån den anser att beskattningen i den ansökande staten strider mot allmänt gällande beskattningsprinciper eller mot bestämmelserna i ett avtal för undvikande av dubbelbeskattning eller annat avtal som har ingåtts mellan den anmodade staten och den ansökande staten;</SPAN></P>
<P class="p483 ft5"><SPAN class="ft3">f)</SPAN><SPAN class="ft18">lämna handräckning för administration eller verkställighet av en bestämmelse i den ansökande statens skattelagstiftning, eller något krav som hänger samman med denna, som skulle leda till diskriminering mellan en medborgare i den anmodade staten och en medborgare i den ansökande staten under samma förhållanden;</SPAN></P>
<P class="p483 ft5"><SPAN class="ft3">g)</SPAN><SPAN class="ft38">lämna handräckning om den ansökande staten inte har vidtagit alla rimliga åtgärder som står till dess förfogande enligt dess lagstiftning eller administrativa praxis, utom i de fall då vidtagandet av sådana åtgärder skulle medföra oproportionerligt stora svårigheter;</SPAN></P>
<P class="p484 ft5"><SPAN class="ft3">h)</SPAN><SPAN class="ft59">lämna handräckning för indrivning i fall där den administrativa bördan för denna stat uppenbart inte står i proportion till den nytta som står att vinna för den ansökande staten.</SPAN></P>
<P class="p484 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft9">Då den ansökande staten begär upplysningar enligt denna konvention, ska den anmodade staten använda de medel som denna stat förfogar över för att inhämta de begärda upplysningarna, även om den anmodade staten inte har behov av upplysningarna för sina egna beskattningsändamål. Förpliktelsen i föregående mening begränsas av bestämmelserna i denna konvention, men dessa begränsningar, och särskilt de som anges i punkterna 1 och 2, medför inte en rätt för den anmodade staten att vägra att lämna upplysningar uteslutande därför att den inte har något eget intresse av sådana upplysningar.</SPAN></P>
<P class="p485 ft3"><SPAN class="ft3">4.</SPAN><SPAN class="ft32">Bestämmelserna i denna konvention, och särskilt de som anges i punkterna 1 och 2, medför inte en rätt för en anmodad stat att vägra att lämna upplysningar uteslutande därför att upplysningarna innehas av en bank, annan finansiell institution, ombud, representant eller förvaltare, eller därför att upplysningarna gäller äganderätt i en person.</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t20">
<TR>
<TD class="tr19 td135"><SPAN class="p3 ft50">Artikel VI</SPAN> </TD>
<TD class="tr19 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td135"><SPAN class="p3 ft3">Punkterna 1 och 2 i artikel 22 ska utgå och ersättas med följande</SPAN> </TD>
<TD class="tr14 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td135"><SPAN class="p3 ft3">bestämmelser:</SPAN> </TD>
<TD class="tr6 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr11 td135"><SPAN class="p3 ft3">”1. Upplysningar som en part mottar enligt denna konvention ska</SPAN> </TD>
<TD class="tr11 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td135"><SPAN class="p3 ft3">behandlas som hemliga och skyddas på samma sätt som upplysningar</SPAN> </TD>
<TD class="tr7 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td135"><SPAN class="p3 ft3">som har erhållits enligt den interna lagstiftningen i denna part och, i den</SPAN> </TD>
<TD class="tr7 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td135"><SPAN class="p3 ft3">mån det behövs för att säkerställa det skydd som krävs för</SPAN> </TD>
<TD class="tr5 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td135"><SPAN class="p3 ft3">personuppgifter, i enlighet med de skyddsregler som anges av den part</SPAN> </TD>
<TD class="tr7 td45"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td135"><SPAN class="p3 ft3">som lämnar upplysningarna såsom föreskrivna i dess interna lagstiftning.</SPAN> </TD>
<TD class="tr6 td45"><SPAN class="p16 ft3">90</SPAN> </TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_91">
<DIV>
<DIV id="id_1">
<P class="p339 ft5">2. Sådana upplysningar får yppas endast för personer eller myndigheter (däri inbegripet domstolar och förvaltningsorgan eller organ som utövar tillsyn) som fastställer, uppbär eller driver in denna parts skatter eller handlägger andra verkställighetsåtgärder, åtal eller överklagande i fråga om dessa skatter eller som utövar tillsyn över nämnda verksamheter. Endast dessa personer eller myndigheter får använda upplysningarna och bara för sådana ändamål. De får utan hinder av bestämmelserna i punkt 1, yppa dem vid offentlig rättegång eller i domstolsavgöranden rörande dessa skatter.</P>
<P class="p486 ft50">Artikel VII</P>
<P class="p487 ft11">Punkt 2 i artikel 27 i konventionen ska utgå och ersättas med följande bestämmelse:</P>
<P class="p458 ft3">”2. Utan hinder av punkt 1, får de parter som är medlemsstater i Europeiska unionen i sina inbördes relationer använda de möjligheter till handräckning som följer av denna konvention, i den mån de möjliggör ett längre gående samarbete än de möjligheter som ges enligt Europeiska unionens tillämpliga bestämmelser.</P>
<P class="p90 ft50">Artikel VIII</P>
<P class="p90 ft3">1. Följande ska läggas till sist i artikel 28 i konventionen:</P>
<P class="p424 ft5">”4. Medlemsstat i Europarådet eller medlemsland i OECD som tillträder konventionen efter ikraftträdandet av protokollet om ändring i denna konvention, öppnat för undertecknande den 27 maj 2010 (”2010 års protokoll”) tillträder konventionen i dess lydelse enligt detta protokoll, såvida den inte uttrycker en annan avsikt i ett skriftligt meddelande till endera depositarien.</P>
<P class="p457 ft3"><SPAN class="ft3">5.</SPAN><SPAN class="ft21">Efter ikraftträdandet av 2010 års protokoll kan en stat som inte är medlem i Europarådet eller OECD ansöka om inbjudan att underteckna och ratificera denna konvention i dess lydelse enligt 2010 års protokoll. En sådan ansökan ska riktas till endera depositarien, som ska överlämna den till parterna. Depositarien ska också informera Europarådets ministerkommitté och OECD:s råd. Inbjudan till en stat som ansökt om det att ansluta sig till konventionen ska beslutas genom konsensus av parterna genom koordineringsorganet. I förhållande till en stat som ratificerar konventionen i dess lydelse enligt 2010 års protokoll i enlighet med denna punkt, ska konventionen träda i kraft den första dagen i den månad som följer efter utgången av en tidrymd om tre månader efter dagen för deponeringen av ratifikationsinstrumentet hos endera depositarien.</SPAN></P>
<P class="p488 ft5"><SPAN class="ft3">6.</SPAN><SPAN class="ft38">Bestämmelserna i denna konvention i dess lydelse enligt 2010 års protokoll, tillämpas på handräckning avseende beskattningsperioder som börjar den 1 januari det år som följer närmast efter det år då</SPAN></P>
<P class="p14 ft3">konventionen i dess lydelse enligt 2010 års protokoll trädde i kraft i</P>
</DIV>
<DIV id="id_2">
<P class="p14 ft3">Prop. 2010/11:84</P>
<P class="p67 ft3">Bilaga 2</P>
<P class="p456 ft3">91</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_92">
<TABLE cellpadding=0 cellspacing=0 class="t15">
<TR>
<TD class="tr1 td134"><SPAN class="p3 ft3">förhållande till en part eller senare, eller, då någon beskattningsperiod</SPAN> </TD>
<TD class="tr1 td133"><SPAN class="p3 ft3">Prop. 2010/11:84</SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td134"><SPAN class="p3 ft3">inte föreligger, på handräckning avseende skatteanspråk som uppkommer</SPAN> </TD>
<TD class="tr5 td133"><SPAN class="p3 ft3">Bilaga 2</SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td134"><SPAN class="p3 ft3">den 1 januari det år som följer närmast efter det år då konventionen i dess</SPAN> </TD>
<TD class="tr7 td133"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td134"><SPAN class="p3 ft3">lydelse enligt 2010 års protokoll trädde i kraft i förhållande till en part</SPAN> </TD>
<TD class="tr5 td133"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td134"><SPAN class="p3 ft3">eller senare. Två eller flera parter får komma överens om att</SPAN> </TD>
<TD class="tr7 td133"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td134"><SPAN class="p3 ft3">konventionen i dess lydelse enligt 2010 års protokoll ska tillämpas på</SPAN> </TD>
<TD class="tr7 td133"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr9 td134"><SPAN class="p3 ft3">handräckning avseende tidigare beskattningsperioder eller skatteanspråk.</SPAN> </TD>
<TD class="tr9 td133"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td134"><SPAN class="p3 ft3">7. Utan hinder av punkt 6, ska bestämmelserna i denna konvention i dess</SPAN> </TD>
<TD class="tr14 td133"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td134"><SPAN class="p3 ft3">lydelse enligt 2010 års protokoll, i fråga om skatteärenden som innefattar</SPAN> </TD>
<TD class="tr5 td133"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td134"><SPAN class="p3 ft3">ett uppsåtligt handlande som är straffbart enligt den ansökande partens</SPAN> </TD>
<TD class="tr7 td133"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td134"><SPAN class="p3 ft3">lagstiftning, tillämpas från och med dagen för ikraftträdande i förhållande</SPAN> </TD>
<TD class="tr7 td133"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr9 td134"><SPAN class="p3 ft3">till en part i fråga om tidigare beskattningsperioder eller skatteanspråk.”</SPAN> </TD>
<TD class="tr9 td133"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td134"><SPAN class="p3 ft3">2. Följande punkt ska läggas till efter punkt 1 e) i artikel 30 i</SPAN> </TD>
<TD class="tr14 td133"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr9 td134"><SPAN class="p3 ft3">konventionen:</SPAN> </TD>
<TD class="tr9 td133"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr14 td134"><SPAN class="p3 ft3">”f) att tillämpa artikel 28 punkt 7 uteslutande på handräckning avseende</SPAN> </TD>
<TD class="tr14 td133"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td134"><SPAN class="p3 ft3">beskattningsperioder som börjar den 1 januari tredje året före det år då</SPAN> </TD>
<TD class="tr5 td133"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td134"><SPAN class="p3 ft3">konventionen i dess lydelse enligt 2010 års protokoll trädde i kraft i</SPAN> </TD>
<TD class="tr7 td133"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td134"><SPAN class="p3 ft3">förhållande till en part eller senare eller, då någon beskattningsperiod inte</SPAN> </TD>
<TD class="tr7 td133"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr5 td134"><SPAN class="p3 ft3">föreligger, avseende skatteanspråk som uppkommer den 1 januari tredje</SPAN> </TD>
<TD class="tr5 td133"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td134"><SPAN class="p3 ft3">året före det år under vilket konventionen i dess lydelse enligt 2010 års</SPAN> </TD>
<TD class="tr7 td133"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr6 td134"><SPAN class="p3 ft3">protokoll trädde i kraft i förhållande till en part eller senare.”</SPAN> </TD>
<TD class="tr6 td133"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr11 td134"><SPAN class="p3 ft3">3. Orden ”och varje part som är ansluten till konventionen” ska läggas till</SPAN> </TD>
<TD class="tr11 td133"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td134"><SPAN class="p3 ft3">efter orden ”OECD:s medlemsländer” i artikel 32 punkt 1 i</SPAN> </TD>
<TD class="tr7 td133"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr9 td134"><SPAN class="p3 ft3">konventionen.</SPAN> </TD>
<TD class="tr9 td133"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
<P class="p472 ft50">Artikel IX</P>
<P class="p412 ft5"><SPAN class="ft3">1.</SPAN><SPAN class="ft59">Detta protokoll är öppet att undertecknas av konventionens signatärer. Det förutsätter ratifikation, godtagande eller godkännande. En signatär får inte ratificera, godta eller godkänna protokollet såvida den inte tidigare eller samtidigt har ratificerat, godtagit eller godkänt konventionen. </SPAN><NOBR>Ratifikations-,</NOBR> godtagande- eller godkännandeinstrumentet ska deponeras hos endera depositarien.</P>
<P class="p489 ft5"><SPAN class="ft3">2.</SPAN><SPAN class="ft6">Detta protokoll träder i kraft första dagen i den månad som följer på utgången av en tidrymd om tre månader efter den dag då fem konventionsparter har uttryckt samtycke till att vara bundna av protokollet i enlighet med bestämmelserna i punkt 1.</SPAN></P>
<P class="p403 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft9">I förhållande till en konventionspart som senare uttrycker samtycke till att vara bunden av protokollet, träder detta i kraft den första dagen i den månad som följer på utgången av en tidrymd om tre månader från dagen då </SPAN><NOBR>ratifikations-,</NOBR> godtagande- eller godkännandeinstrumentet deponerades.</P>
<P class="p490 ft3">92</P>
</DIV>
<DIV id="page_93">
<TABLE cellpadding=0 cellspacing=0 class="t17">
<TR>
<TD rowspan=2 class="tr22 td134"><SPAN class="p3 ft50">Artikel X</SPAN> </TD>
<TD class="tr1 td133"><SPAN class="p3 ft3">Prop. 2010/11:84</SPAN> </TD>
</TR>
<TR>
<TD class="tr9 td133"><SPAN class="p3 ft3">Bilaga 2</SPAN> </TD>
</TR>
<TR>
<TD class="tr11 td134"><SPAN class="p3 ft3">1. Den depositarie som mottagit instrument, underrättelse eller</SPAN> </TD>
<TD class="tr11 td133"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td134"><SPAN class="p3 ft3">meddelande ska underrätta Europarådets medlemsstater, OECD:s</SPAN> </TD>
<TD class="tr7 td133"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr7 td134"><SPAN class="p3 ft3">medlemsländer och varje annan part som är ansluten till konventionen i</SPAN> </TD>
<TD class="tr7 td133"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
<TR>
<TD class="tr9 td134"><SPAN class="p3 ft3">dess lydelse enligt detta protokoll om:</SPAN> </TD>
<TD class="tr9 td133"><SPAN class="p3 ft2"> </SPAN> </TD>
</TR>
</TABLE>
<P class="p439 ft3"><SPAN class="ft3">a)</SPAN><SPAN class="ft9">undertecknanden;</SPAN></P>
<P class="p491 ft11"><SPAN class="ft3">b)</SPAN><SPAN class="ft22">deponeringar av </SPAN><NOBR>ratifikations-,</NOBR> godtagande- eller godkännandeinstrument;</P>
<P class="p426 ft11"><SPAN class="ft3">c)</SPAN><SPAN class="ft46">dagen för ikraftträdande av detta protokoll enligt bestämmelserna i artikel IX;</SPAN></P>
<P class="p432 ft5"><SPAN class="ft3">d)</SPAN><SPAN class="ft59">andra handlingar, underrättelser eller meddelanden som hänför sig till detta protokoll.</SPAN></P>
<P class="p394 ft5"><SPAN class="ft3">2.</SPAN><SPAN class="ft6">En depositarie som mottar meddelande eller ger underrättelse enligt bestämmelserna i punkt 1 ska underrätta den andra depositarien om detta.</SPAN></P>
<P class="p394 ft5"><SPAN class="ft3">3.</SPAN><SPAN class="ft40">Depositarierna ska till Europarådets medlemsstater och OECD:s medlemsländer överlämna en bestyrkt kopia av detta protokoll.</SPAN></P>
<P class="p394 ft5"><SPAN class="ft3">4.</SPAN><SPAN class="ft59">När detta protokoll träder i kraft i enlighet med artikel IX, ska endera depositarien fastställa konventionens lydelse enligt detta protokoll och skicka en bestyrkt kopia till alla stater som är anslutna till konventionen i dess lydelse enligt detta protokoll.</SPAN></P>
<P class="p426 ft11">Till bekräftelse härav har undertecknade, som är vederbörligen bemyndigade till detta, undertecknat protokollet.</P>
<P class="p426 ft5">Som skedde [i Paris], den {27 maj] 2010 på engelska och franska språket, vilka båda texter har lika vitsord, i två exemplar, varav det ena ska deponeras i Europarådets arkiv och det andra i OECD:s arkiv.</P>
<P class="p492 ft3">93</P>
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<DIV id="page_94">
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<P class="p14 ft1">Finansdepartementet</P>
<P class="p138 ft3">Utdrag ur protokoll vid regeringssammanträde den 17 mars 2011</P>
<P class="p487 ft5">Närvarande: Statsministern Reinfeldt, ordförande, och statsråden Björklund, Bildt, Ask, Olofsson, Carlgren, , Carlsson, Sabuni, Billström, Adelsohn Liljeroth, Ohlsson, Norman, Attefall, Engström, Kristersson, <NOBR>Elmsäter-Svärd,</NOBR> Ullenhag, Hatt</P>
<P class="p62 ft3">Föredragande: statsrådet Norman</P>
<P class="p493 ft5">Regeringen beslutar proposition 2010/11:84 Protokoll om ändring i Europaråds- och <NOBR>OECD-konventionen</NOBR> om ömsesidig handräckning i skatteärenden.</P>
</DIV>
<DIV id="id_2">
<P class="p14 ft3">Prop. 2010/11:84</P>
<P class="p19 ft3">94</P>
</DIV>
</DIV>
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11Riksdagen godkänner protokollet undertecknat den 27 maj 2010 om ändring i Europaråds- och OECD-konventionen om ömsesidig handräckning i skatteärenden. BifallBifall2010/11:SkU31?Acklamation22Riksdagen antar regeringens förslag tilllag om ändring i lagen (1990:313) om Europaråds- och OECD-konventionen om ömsesidig handräckning i skatteärenden. BifallBifall2010/11:SkU31?AcklamationINLInlämning2011-03-22 00:00:00inträffat60hanteringREGRegistrering2011-03-22 00:00:00inträffat70hanteringBBordläggning2011-03-23 00:00:00inträffat2hanvisningHÄNHänvisning2011-03-28 00:00:00inträffat3hanvisningMOTMotionstid slutar2011-04-07 00:00:00inträffat4hanvisninginlamnatavInlämnat avFinansdepartementet2014-11-23 23:03:41statustextstatustextÄrendet är avslutatGY03842017-10-18 14:28:09tilldelatTilldelatSkatteutskottet2014-11-23 23:03:41GY0384prop_201011__84.pdf781331pdfProtokoll om ändring i Europaråds- och OECD-konventionen om ömsesidig handräckning i skatteärendenhttps://data.riksdagen.se/fil/5482666D-326D-4602-B1A4-75A7307F9145behandlas_i2010/11:SkU31GY01SkU31bet2010/11SkU31Protokoll om ändring i Europaråds- och OECD-konventionen om ömsesidig handräckning i skatteärendenBetänkande