section 1 of this Regulation shall apply in the case of exchange of information
referred to in the Act (2015:912) concerning the automatic exchange of
information about financial accounts.
section 2 of the data referred to in section 2 of the Act (2015:912) if
automatic exchange of information about financial accounts should
transferred to the competent authorities of
the reporting of such jurisdictions as soon as possible, but
no later than 30 september of the calendar year after the calendar year in which
the data relate.
3 §/expires U: 2016-02-15/
The tax agency shall conclude agreements with the competent
authorities of the participating States and jurisdictions on how
the automatic exchange of information should be carried out and about
the forms of other communication between the tax office and the
competent authorities of other participating States and
jurisdictions.
The Revenue Commissioners shall cooperate with the competent authorities of
other States and jurisdictions to agree on one or
several methods for data transfer, including
encryption standards, in order to achieve the greatest possible
standardization and minimal complexity and to
minimize costs. The tax office will notify these methods
to the Secretariat by the coordinating body referred to in
Article 24(3) of annex I to the Act (1990:313) on the Council of Europe-
and the OECD Convention on mutual assistance in
tax matters.
If difficulties arise with regard to implementation or
the interpretation of the multilateral agreement between the competent
authorities on automatic exchange of information on
financial accounts, signed on 29 October 2014,
the Revenue Commissioners may request that consultations be held with the competent
authorities in one or more other States or
jurisdictions so that appropriate measures can be taken to
ensure that the agreement is met. If the tax agency requests
consultation, should work to ensure that the Agency's coordination
Secretariat, as appropriate, be informed of the measures
designed.
3 §/comes into force: 2016-02-15/
The tax agency shall conclude agreements with the competent authorities of the participating States and jurisdictions on how the automatic exchange of information should be carried out and on the forms of other communication between the tax agency and the competent authorities of other participating States and jurisdictions.
The tax agency to work with the competent authorities of other States and jurisdictions to agree on one or more methods for transmitting data, including encryption standards, in order to achieve the greatest possible standardization and minimal complexity and to minimise costs.
The tax office will inform these practices to the Secretariat by the coordinating body referred to in article 24(3) of annex I to the Act (1990:313) on the Council of Europe and the OECD Convention on mutual assistance in tax matters.
The tax office will inform the Secretariat of the coordination body when appropriate steps have been taken to ensure that the necessary requirements for privacy and data security are met and attach the questionnaire replies about privacy and data security are included in Annex D to the multilateral agreement between the competent authorities of the automatic exchange of information relating to financial accounts, signed on 29 October 2014.
In the event of difficulties in the implementation of the agreement referred to in the third subparagraph, the Revenue Commissioners may request that consultations be held with the competent authorities of one or more other States or jurisdictions so that appropriate measures can be taken to ensure that the agreement is met. If the tax office requesting consultation should work to ensure that the Secretariat of the coordination body appropriately informed of measures designed. Regulation (2016:20).
section 4 of the Swedish tax agency shall verify that the reporting obligation
financial institutions to apply the audit procedures
evidenced by the law (2015:911) on the identification of
the reporting of such accounts for automatic exchange of
information about financial accounts and that they leave
control data, in accordance with 22 b Cape.
tax Procedure Act (2011:1244).
The tax office will inform the financial supervision authority when
1. The tax agency decides to submit to a
reporting required financial institution that fails to complete
its obligation to provide monitoring data according to 22 b Cape.
tax procedure act to perform the obligation, or
2. There is reason to believe that a reporting obligation
financial institution has not complied with its obligations
According to the law (2015:911) on the identification of
the reporting of such accounts for automatic exchange of
information about financial accounts or 22 b Cape.
tax procedure law.
5 § involving jurisdiction referred to for the purposes of
Act (2015:912) concerning the automatic exchange of information on
financial accounts and the law (2015:911) on the identification of
the reporting of such accounts for automatic exchange of
information about financial accounts such State or
jurisdiction referred to in section A of the annex to this
Regulation.
Reporting binding jurisdiction referred to in the application
by law (2015:912) concerning the automatic exchange of information on
financial accounts and the law (2015:911) on the identification of
the reporting of such accounts for automatic exchange of
information about financial accounts such State or
jurisdiction referred to in section B of the annex to this
Regulation.
Transitional provisions
2015:922
1. This Regulation shall enter into force on the 1 January 2016.
2. the provisions of section 2 of the applicable calendar year for the first time
2017 in respect of data relating to the calendar year 2016.
Annex/expires U: 2016-02-15/
Participation and reporting of such jurisdictions
A. Participating jurisdictions
The following States and jurisdictions are participating
jurisdictions.
– Albania
-Andorra
– Anguilla
-Antigua and Barbuda
– Argentina
-Aruba
– Australia
– Barbados
– Belgium
– Belize
– Bermuda
– British Virgin Islands
– Bulgaria
– Cayman Islands
– Chile
– Colombia
– Cook Islands
– Costa Rica
– Curacao
– Cyprus
– Denmark
– Estonia
– Finland
– France
– Faroe Islands
— United Kingdom
– Ghana
-Gibraltar
– Greece
– Grenada
-Guernsey
– India
– Indonesia
– Ireland
– Iceland
– Isle of Man
– Italy
– Japan
– Jersey
– Canada
– Croatia
– Latvia
– Liechtenstein
– Lithuania
– Luxembourg
– Malta
– Marshall Islands
– Mauritius
– Mexico
– Principality of Monaco
-Monserrat
– Netherlands
-Niue
– Norway
– New Zealand
– Poland
– Portugal
– Romania
-Saint Lucia
– Saint Vincent and the Grenadines
— Samoa
– San Marino
– Switzerland
— Seychelles
-Sint Maarten
– Slovakia
– Slovenia
– Spain
– South Africa
– South Korea
– Czech Republic
– Turks and Caicos Islands
– Germany
– Hungary
– Austria
(B) the reporting of such jurisdictions
The following States and jurisdictions are reporting requirements
jurisdictions.
– Belgium
– Bulgaria
– Cyprus
– Denmark
– Estonia
– Finland
– France
— United Kingdom
– Greece
– Ireland
– Italy
– Croatia
– Latvia
– Lithuania
– Luxembourg
– Malta
– Netherlands
– Poland
– Portugal
– Romania
– Slovakia
– Slovenia
– Spain
– Czech Republic
– Germany
– Hungary
Annex/comes into force: 2016-02-15/
A. Participating jurisdictions
The following States and jurisdictions are participating jurisdictions.
– Albania
-Andorra
– Anguilla
-Antigua and Barbuda
– Argentina
-Aruba
– Australia
– Barbados
– Belgium
– Belize
– Bermuda
– British Virgin Islands
– Bulgaria
– Cayman Islands
– Chile
– Colombia
– Cook Islands
– Costa Rica
– Curacao
– Cyprus
– Denmark
– Estonia
– Finland
– France
– Faroe Islands
— United Kingdom
– Ghana
-Gibraltar
– Greece
– Grenada
-Greenland
-Guernsey
– India
– Indonesia
– Ireland
– Iceland
– Isle of Man
– Italy
– Japan
– Jersey
– Canada
– China
– Croatia
– Latvia
– Liechtenstein
– Lithuania
– Luxembourg
-Malta-Marshall Islands
– Mauritius
– Mexico
– Principality of Monaco
-Monserrat
– Netherlands
-Niue
– Norway
– New Zealand
– Poland
– Portugal
– Romania
-Saint Lucia
– Saint Vincent and the Grenadines
— Samoa
– San Marino
– Switzerland
— Seychelles
-Sint Maarten
– Slovakia
– Slovenia
– Spain
– South Africa
– South Korea
– Czech Republic
– Turks and Caicos Islands
– Germany
– Hungary
– Austria
(B) the reporting of such jurisdictions
The following States and jurisdictions are reporting such jurisdictions.
– Belgium
– Bulgaria
– Cyprus
– Denmark
– Estonia
– Finland
– France
— United Kingdom
– Greece
– Ireland
– Italy
– Croatia
– Latvia
– Lithuania
– Luxembourg
– Malta
– Netherlands
– Poland
– Portugal
– Romania
– Slovakia
– Slovenia
– Spain
– Czech Republic
– Germany
– Hungary
Regulation (2016:20).