Law (2015:219) If Agreement Between Sweden And The Marshall Islands On The Exchange Of Information In Tax Matters

Original Language Title: Lag (2015:219) om avtal mellan Sverige och Marshallöarna om utbyte av upplysningar i skatteärenden

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Read the untranslated law here: http://rkrattsbaser.gov.se/sfst?bet=2015:219

The agreement on Exchange of information in tax matters

The Swedish Government and the Marshall Islands Government signed

28 september 2010 to apply that law in this country. The agreement

is written in English and is laid down in the annex to this

team.



Transitional provisions



2015:219



1. this law shall enter into force on the day the Government determines.



2. The law shall be applied for fiscal years beginning on the date of

the law enters into force, or later, or, if the tax year

is missing, the tax levied on the day on which the Act comes into force

or later. In the cases that make up these matters under the

the agreement will, however, Act apply from the

the entry into force.



Annex



AGREEMENT BETWEEN THE GOVERNMENT OF THE KINGDOM OF SWEDEN AND

THE GOVERNMENT OF THE REPUBLIC OF THE MARSHALL ISLANDS FOR

THE EXCHANGE OF INFORMATION RELATING TO TAX MATTERS



The Government of the Kingdom of Sweden and the Government of

the Republic of the Marshall Islands, desiring to conclude an

Agreement for the exchange of information relating to tax

matters, have agreed as follows:



Article 1



Object and scope of the Agreement



1. The competent authorities of the Contracting Parties shall

provide assistance through exchange of information that is

foreseeably relevant to the administration and enforcement of

the domestic laws of the Contracting Parties concerning taxes

covered by this Agreement. Such information shall include

information that is foreseeably relevant to the

determination, assessment and collection of such taxes, the

recovery and enforcement of tax claims, or the investigation

or prosecution of tax matters. Information shall be exchanged

in accordance with the provisions of this Agreement and shall

be treated as confidential in the manner provided in Article

8. The rights and safeguards secured to persons by the laws

or administrative practice of the requested Party remain

applicable to the extent that they do not unduly prevent or

delay effective exchange of information.



2. This Agreement shall not affect the application in the

Contracting Parties of the rules on mutual legal assistance

in criminal matters.



Article 2



Jurisdiction



A requested Party is not obligated to provide information

which is neither held by its authorities nor in the

possession or control of persons who are within its

territorial jurisdiction.



Article 3



Taxes covered



1. The taxes which are the subject of this Agreement are

taxes of every kind and description imposed in the

Contracting Parties.



2. This Agreement shall also apply to any identical or

substantially similar taxes imposed after the date of

signature of the Agreement in addition to or in place of the

existing taxes. The competent authorities of the Contracting

Parties shall notify each other of any substantial changes to

the taxation and related information gathering measures

covered by the Agreement.



Article 4



Definition



1. For the purposes of this Agreement, unless otherwise

defined:



(a)), the term "Republic of the Marshall Islands ' means any country

territory within the territorial limits of the Republic of

the Marshall Islands, and includes the internal waters and

territorial sea of the Republic of the Marshall Islands;



(b)) the term "Sweden" means the Kingdom of Sweden and, when

used in a geographical sense, includes the national

territory, the territorial sea of Canada as well as other

the maritime areas over which Sweden in accordance with

international law exercises sovereign rights or

jurisdiction;



c) the term "Contracting Party" means Canada or Republic of

the Marshall Islands as the context requires;



d) the term "competent authority" means:



(i) in the case of the Republic of the Marshall Islands, the

The Secretary of Finance or an authorised representative;



(ii) in Sweden, the Minister of Finance, his authorised

representative or the authority which is designated as a

competent authority for the purposes of this Agreement;



e) the term "person" includes an individual, a company and

any other body of persons;



f) the term "company" means any body corporate or any entity

that is treated as a body corporate for tax purposes;



(g)), the term "publicly traded company" means any company whose

principal class of shares is listed on a recognised stock

the Exchange provided its listed shares can be readily purchased

or sold by the public. Shares can be purchased or sold "by

the public "if the purchase or sale of shares is not

implicitly or explicitly restricted to a limited group of

investors;



h) the term "principal class of shares" means the class or

classes of shares representing a majority of the voting power

and value of the company;



in) the term "recognised stock exchange" means any stock

Exchange agreed upon by the competent authorities of the

Contracting Parties;



j) the term "collective investment fund or scheme" means any

pooled investment vehicle, irrespective of legal form. The

the term "public collective investment fund or scheme" means any

collective investment fund or scheme provided the units,

shares or other interests in the fund or scheme can be

readily purchased, sold or redeemed by the public. Units,

shares or other interests in the fund or scheme can be

readily purchased, sold or redeemed "by the public" if the

purchase, sale or redemption is not implicitly or explicitly

restricted to a limited group of investors;



k) the term "tax" means any tax to which the Agreement

applies;



l) the term "applicant Party" means the Contracting Party

requesting information;



m) the term "requested Party" means the Contracting Party

requested to provide information;



n) the term "information gathering measures" means laws and

administrative or judicial procedures that enable a

Contracting Party to obtain and provide the requested

information;



o) the term "information" means any fact, statement or record

in any form whatever.



2. As regards the application of this Agreement at any time

by a Contracting Party, any term not defined therein shall,

unless the context otherwise requires, have the meaning that

It has at that time under the law of that Party, any meaning

under the applicable tax laws of that Party prevailing over a

meaning given to the term under other laws of that Party.



Article 5



Exchange of information upon request



1. The competent authority of the requested Party shall

provide upon request information for the purposes referred to

in Article 1. Such information shall be exchanged without

regard to whether the conduct being investigated would

constitute a crime under the laws of the requested Party if

such conduct occurred in the requested Party.



2. If the information in the possession of the competent

authority of the requested Party is not sufficient to enable

it to comply with the request for information, that Party

shall use all relevant information gathering measures to

provide the applicant Party with the information requested,

Notwithstanding that the requested Party may not need such

information for its own tax purposes.



3. If specifically requested by the competent authority of an

applicant Party, the competent authority of the requested

Party shall provide information under this Article, to the

extent allowable under its domestic laws, in the form of

depositions of witnesses and authenticated copies of the original

records.



4. Each Contracting Party shall ensure that its competent

authorities for the purposes specified in Article 1 of the

Agreement, have the authority to obtain and provide upon

request:



a) information held by banks, other financial institutions,

and any person acting in an agency or fiduciary capacity

including nominees and trustees;



b) information regarding the ownership of companies,

partnerships, trusts, foundations, "Anstalten" and other

persons, including, within the constraints of Article 2,

ownership information on all such persons in an ownership

chain; in the case of trusts, information on settlors,

Trustees and with; and in the case of foundations,

information on founders, members of the foundation council

and with. Further, this Agreement does not create an

obligation on the Contracting Parties to obtain or provide

ownership information with respect to publicly traded

companies or public collective investment funds or schemes

unless such information can be obtained without giving rise

to disproportionate difficulties.



5. The competent authority of the applicant Party shall

provide the following information to the competent authority

of the requested Party when making a request for information

under the Agreement to demonstrate the foreseeable relevance

of the information to the request:



(a) the identity of the person under examination or

investigation;



(b) a statement of the information sought including its

nature and the form in which the applicant Party wishes to

receive the information from the requested Party;



(c) the tax purpose for which the information is sought;



(d) grounds for believing that the information requested is

held in the requested Party or is in the possession or

control of a person within the jurisdiction of the requested

Party;



(e) to the extent known, the name and address of any person

believed to be in possession of the requested information;



(f) a statement that the request is in conformity with the

law and administrative practices of the applicant Party, that

If the requested information was within the jurisdiction of

the applicant Party then the competent authority of the

applicant Party would be able to obtain the information under the

the laws of the applicant Party or in the normal course of

administrative practice and that it is in conformity with

This Agreement;




(g) a statement that the applicant Party has pursued all

means available in its own territory to obtain the

information, except those that would give rise to

disproportionate difficulties.



6. The competent authority of the requested Party shall

forward the requested information as promptly as possible to

the applicant Party. To ensure a prompt response, the

competent authority of the requested Party shall:



a) Confirm receipt of a request in writing to the competent

authority of the applicant Party and shall notify the

competent authority of the applicant Party of deficiencies in

the request, if any, within 60 days of the receipt of the

request.



b) If the competent authority of the requested Party has been

Unable to obtain and provide the information within 90 days

of receipt of the request, including if it encounters

obstacles in furnishing the information or it refuses to

furnish the information, it shall immediately inform the

applicant Party, explaining the reason for its inability, the

nature of the obstacles or the reasons for its refusal.



Article 6



Tax examination abroad



1. A Contracting Party may allow representatives of the

competent authority of the other Contracting Party to enter

the territory of the first-mentioned Party to interview

individuals and examine records with the written consent of

the person concerned. The competent authority of the

second-mentioned Party shall notify the competent authority

of the first-mentioned Party of the time and place of the

meeting with the individuals concerned.



2. At the request of the competent authority of one

Contracting Party, the competent authority of the other

Contracting Party may allow representatives of the competent

authority of the first-mentioned Party to be present at the

appropriate party of a tax examination in the second-mentioned

Party.



3. If the request referred to in paragraph 2 is acceded to,

the competent authority of the Contracting Party conducting

the examination shall, as soon as possible, notify the

competent authority of the other Party about the time and

place of the examination, the authority or official

designated to carry out the examination and the procedures

and conditions required by the first-mentioned Party for the

conduct of the examination. All decisions with respect to the

conduct of the tax examination shall be made by the Party

conducting the examination.



Article 7



Possibility of declining a request



1. The requested Party shall not be required to obtain or

provide information that the applicant Party would not ask

able to obtain under its own laws for purposes of the

Administration or enforcement of its own tax laws. The

competent authority of the requested Party may decline to

assist where the request is not made in conformity with this

Agreement.



2. The provisions of this Agreement shall not impose on a

Contracting Party the obligation to supply information which

would disclose any trade, business, industrial, commercial or

professional secret or trade process. Notwithstanding the

foregoing, information of the type referred to in Article 5,

paragraph 4 shall not be treated as such a secret or trade

process merely because it meets the criteria in that

paragraph.



3. The provisions of this Agreement shall not impose on a

Contracting Party the obligation to obtain or provide

information, which would reveal confidential communications

between a client and an attorney, solicitor or other admitted

legal representative where such communications are:



(a) produced for the purposes of seeking or providing legal

advice or



(b) produced for the purposes of use in existing or

contemplated legal proceedings.



4. The requested Party may decline a request for information

If the disclosure of the information would be contrary to

public policy (ordre public).



5. A request for information shall not be refused on the

ground that the tax claim giving rise to the request is

disputed.



6. The requested Party may decline a request for information

If the information is requested by the applicant Party to

administer or enforce a provision of the tax law of the

applicant Party, or any requirement connected therewith,

which discriminates against a national of the requested Party

as compared with a national of the applicant Party in the

same circumstances.



Article 8



Confidentiality



Any information received by a Contracting Party under this

Agreement shall be treated as confidential in the same manner

as information obtained under the domestic laws of that Party

and may be disclosed only to persons or authorities

(including courts and administrative bodies) in the

jurisdiction of the Contracting Party concerned with the

assessment or collection of, the enforcement or prosecution

in respect of, or the determination of appeals in relation

to, the taxes covered by this Agreement. Such person or

authorities shall use such information only for such

purposes. They may disclose the information in public court

proceedings or in judicial decisions. The information may not

be disclosed to any other person or entity or authority or

any other jurisdiction without the express written consent of

the competent authority of the requested Party.



Article 9



Costs



Incidence of costs incurred in providing assistance shall be

agreed by the competent authorities of the Contracting

Parties.



Article 10



Implementation legislation



The Contracting Parties shall enact any legislation necessary

to comply with, and give effect to, the terms of the

Agreement.



Article 11



Mutual agreement procedure



1. Where difficulties or doubts arise between the Contracting

Parties regarding the implementation or interpretation of the

Agreement, the competent authorities shall endeavour to

resolve the matter by mutual agreement.



2. In addition to the agreements referred to in paragraph 1,

the competent authorities of the Contracting Parties may

mutually agree on the procedures to be used under Articles 5

and 6.



3. The competent authorities of the Contracting Parties may

communicate with each other directly for the purposes of reaching

agreement under this Article.



Article 12



Entry into force



1. Each of the Contracting Parties shall notify the other in

writing of the completion of the procedures required by its

law for the entry into force of this Agreement.



2. The Agreement shall enter into force on the thirtieth day

After the receipt of the later of these notifications and

shall thereupon have effect:



(a) for criminal tax matters, from the date of entry into

force;



(b) for all other matters covered in Article 1, for taxable

periods beginning on or after the date on which the Agreement

enters into force, or where there is no taxable period, for

all charges to tax arising on or after the date on which the

Agreement enters into force.



Article 13



Termination



1. This Agreement shall remain in force until terminated by a

Contracting Party. Either Contracting Party may terminate the

The agreement, through diplomatic channels, by giving written

notice of termination to the other Contracting Party. In such

case, the Agreement shall cease to have effect on the first

day of the month following the end of the period of six

months after the date of receipt of notice of termination by

the other Contracting Party.



2. In the event of termination, both Contracting Parties

shall remain bound by the provisions of Article 8 with

respect to any information obtained under the Agreement.



In witness whereof the undersigned being duly authorised

thereto have signed the Agreement.



Done at Singapore, this 28th day of September 2010, in

duplicate in the English language.



For the Government of the Kingdom of Sweden



Daniel Blockert



For the Government of the Republic of the Marshall Islands



Jack Ading



(Translation)



AGREEMENT BETWEEN THE GOVERNMENT OF THE KINGDOM OF SWEDEN AND THE REPUBLIC OF

THE MARSHALL ISLANDS GOVERNMENT ON THE EXCHANGE OF INFORMATION IN THE

TAX CASES



The Government of the Kingdom of Sweden and the Republic of the Marshall Islands

Government, desiring to conclude an agreement for the exchange of

information in tax matters, have agreed

the following:



Article 1



Purpose and scope of the agreement



1. the competent authorities of the Contracting Parties shall

assist each other with assistance through the exchange of

information likely to be relevant to the administration

and enforcement of the Contracting Parties ' internal

legislation concerning taxes covered by this agreement.

Such information includes information that can be adopted

be relevant for the determination, assessment and collection of the

such taxes, debt collection and other enforcement measures

in respect of the tax debt or for the investigation or prosecution of

tax matters. Information shall be exchanged in accordance with

the provisions of this agreement and shall be kept secret in a way

referred to in article 8. The rights of persons

According to the legislation of the requested Party or administrative

law remains applicable in so far as they are not

unduly hinder or delay an effective exchange of

information.



2. this Agreement shall not affect the application in the

Contracting Parties, of the provisions on mutual

legal assistance in criminal matters.



Article 2



Jurisdiction



The requested Party shall not be obliged to provide information

which is neither held by its authorities or held or

controlled by persons under its jurisdiction.



Article 3



Taxes covered



1. The taxes covered by this agreement are taxes of every

kind and characteristics of the Contracting

the parties.



2. This agreement shall also apply to taxes by the same, or in the

mainly similar kind after the signing of the agreement


charged alongside or in place of the currently

outgoing taxes. The competent authorities of the

Contracting Parties shall notify each other of the essential

changes made on the tax legislation and the

steps to obtain information of the kind covered by the

the agreement.



Article 4



Definitions



1. Unless otherwise stated, for the purposes of this agreement

the following expression, the following meaning:



(a)) "the Republic of the Marshall Islands ' means any country territory

within the territorial boundaries of the Republic of the Marshall Islands, and

Republic of the Marshall Islands include the internal waters and

territorial seas.



b) "Sweden" means the Kingdom of Sweden and the includes, when

the expression is used in the geographical sense, Swedish

territory, the territorial sea of Sweden and other maritime areas

over which Sweden, in accordance with international law

rules, sovereignty or jurisdiction,



c) "Contracting Party" means Sweden or the Republic of

Marshall Islands depending on the context,



d) "competent authority" means:



1) in the Republic of the Marshall Islands case, Finance Minister or

an authorised representative,



2) in Sweden, the Minister of finance or his authorised representative

or authority to whom be entrusted to be competent

authority



for the purposes of this agreement,



e) "person" includes natural persons, companies and other

personal association,



f) "company" means any legal person or any other that at

taxation is treated as a legal person,



g) "companies whose shares are the object of general circulation" means

a company whose principal class of shares is listed on a recognised

Stock Exchange provided its listed shares freely

can be purchased or sold by the public. Shares can be bought or

sold "by the public" about the purchase or sale of shares

do not implicitly or explicitly restricted to a

definite circle of investors,



h) "principal class of shares" means the shares that

represents the majority of the votes in, and the value of

the company,



in) "recognised stock exchange" means such stock as the competent

the authorities of the Contracting Parties have agreed

If,



j) "collective investment fund or collective

investment schemes "refer to all undertakings for collective

investments regardless of the legal form. "The Crowd collective

Investment Fund or public collective investment scheme "

means any collective investment fund or collective

investment schemes whose shares, stock or other

rights can be freely bought, sold, or redeemed by

members of the public. Participating interests, shares, or other rights of the Fund

or the system can be freely bought, sold, or redeemed "by

the public "about the purchase, sale or redemption are not

implicitly or explicitly restricted to a limited

circle of investors,



k) "tax" means any tax covered by this agreement,



l) "requesting party" means the contracting party requesting

information,



m) "requested Party" means the Contracting Party that has

called upon to provide information,



n) "measures with a view to obtaining information" relating to legislation

and administrative measures or judicial measures which

allows a Contracting Party to obtain and provide

information requested,



o) "information" means any fact task, message,

Act or other documentation in any form.



2. Where a Contracting Party applies this agreement at any

time is deemed, except where the context is not causing the other,

any expression that is not defined in this agreement have the meanings

that statement has at this time according to the party's

legislation and the importance of the phrase under the

the applicable tax laws of that party owns preference

in front of the meaning as the expression has, in other

legislation of that party.



Article 5



Exchange of information on request



1. the competent authority of the requested Party shall on

request information for the purposes set out in article

1. Such information shall be exchanged without regard to whether the

conduct which is the subject of the investigation would have constituted a

offences under the legislation of the requested party if such

actions carried out in the requested Party.



2. where the information available to the competent

authority of the requested Party is not sufficient to

meeting a request for information, the requested

party – notwithstanding that the requested Party may not

need the information for its own tax purposes

– take all relevant measures to obtain and submit the

information requested.



3. If the competent authority of a requesting party specifically

request, to the competent authority of the requested Party

– to the extent that this is permitted under its

internal laws – provide information under this

article in the form of taking of witness stories and

certified copies of original documents.



4. Each Contracting Party shall ensure that it has

the power to, by its competent authorities upon request and

for the purposes set out in article 1 of the agreement, seek and

leave:



a) information held by banks, other financial

institutions and any other person acting in the capacity of

representative or trustee, including agents and

Trustees,



b) information on the ownership of companies, partnerships,

trusts, foundations, "Anstalten" and other people, in that

including – with the limits imposed by article 2 –

information on ownership structure relating to all such

people in an ownership chain; in the case of trusts, information on

founders, trustees and beneficiaries; in the case of

foundations, information about founders, Board members,

and destinatärer. This agreement imposes no obligation on

Contracting Parties to obtain or provide information

If ownership in companies whose shares are publicly

circulation or in public collective investment funds

or public collective investment schemes, unless

such information can be obtained without entailing

disproportionately great difficulties.



5. for requests for information under this agreement, the

competent authority of the requesting party to the competent

authority of the requested Party shall submit the following

information, to show that the information requested

likely to be relevant:



a) identity of the person who is the subject of an investigation

or investigation,



b) indication of the information requested, including

their closer to nature and the form in which the

requesting party desires to receive information from the

requested Party,



(c)) the tax purpose for which the information

in demand,



d) grounds for believing that the information requested is available in

the requested Party or held or controlled by

person within the jurisdiction of the requested Party;



e) as far as it is known, the name and address of the person who can

possession of the requested information,



f) indicating that the request is in conformity with

legislation and administrative practices of the requesting party

and to the competent authority of the requesting party —

the requested information was within the jurisdiction of that Contracting Party

– could obtain the information in accordance with legislation

or accepted administrative practices of the requesting party

and that the request is in conformity with this agreement;



g) information that the requesting party has taken all the

measures to obtain this information at its

disposal within its own territory, but such measures

that would give rise to disproportionate difficulties.



6. the competent authority of the requested Party shall promptly

possible provide the requested information to the requesting

party. To meet an urgent response to the

competent authority of the requested party:



a) to the competent authority of the requesting party

confirm in writing the receipt of the request within 60 days

After receipt, inform the competent authority of the

requesting party in writing of any deficiencies in the request.



b) If the competent authority of the requested Party has not

been able to obtain and provide the information requested within 90

days from receipt of the request, including whether it

There is unable to provide the information or

where the competent authority refuses to provide the information,

It shall immediately inform the requesting party

and state the reasons for not having been able to seek and

provide the information, what are the obstacles that exist

or the reasons for its refusal.



Article 6



Abroad-executed tax investigations



1. A Contracting Party may allow representatives of the

competent authority of the other Contracting Party

is present in the first-mentioned party to hear the physical

people and review documents after written consent

of the persons concerned. The competent authority of the

the latter Party shall notify the competent authority of the

former party of the time and place of the meeting with these

persons.



2. At the request of the competent authority of a Contracting

party, the competent authority of the other Contracting

Party may allow representatives of the competent authority

in the first-mentioned party is present at the tax investigation in

the latter to the extent deemed appropriate.



3. Awarded a request pursuant to paragraph 2, the competent

authority of the contracting party carrying out the investigation


as soon as possible inform the competent authority of the

other party of the time and place of the investigation, if the

authority or person authorised to carry out the investigation

as well as on the procedures and conditions under which the first-mentioned party

established for the conduct of the investigation. All decisions

with regard to the conduct of the investigation shall be taken by the parties

carrying out the investigation.



Article 7



Opportunity to reject a request



1. the requested Party shall have no obligation to obtain or

provide information that the requesting party would not be able to

gathering under its legislation for administration or

enforcement of its own tax laws. The competent

authority of the requested Party may refuse a request when

the request has not been made in accordance with this agreement.



2. the provisions of this Agreement shall not entail the obligation

for a Contracting Party to provide information which would

disclose any trade, business, industrial or professional secret or

commercial secret or commercial project.

practice. Notwithstanding this, the disclosures

referred to in article 5 paragraph 4 cannot be considered as such secrets

or such a procedure only due to the

satisfies the conditions laid down in that paragraph.



3. the provisions of this Agreement shall not entail the obligation

for a Contracting Party to obtain or provide

information that would reveal confidential communications between a

the client and his lawyer or other legal professional, when

such communications:



a) discussion in order to seek or provide legal advice

or



b) events in order to be used during or

pending legal proceedings.



4. the requested Party may refuse a request for information

If the provision of the information would be contrary to the public

considerations of public policy.



5. A request for information shall not be refused on the ground that

the tax claim giving rise to the request is disputed.



6. the requested Party may refuse a request for information

where the requesting party has requested the information for the

Administration or enforcement of a provision in the

requesting party's tax legislation, or

coherent requirements, under the same conditions

discriminate against a citizen of the requested Contracting Party in

According to a national of the requesting party.



Article 8



Privacy



Any information received by a Contracting Party with

under this Agreement shall be kept secret in the same manner as

information obtained on the basis of the internal

the legislation of that party and may be disclosed only to persons

or authorities (including courts and

management bodies) within the Contracting Party

jurisdiction that has dealings with the assessment or collection,

levy of execution or prosecution, or processing of the

appeal, in respect of the taxes covered by this

agreements. Such persons or authorities shall use these

information only for such purposes. They may disclose

the information in public court proceedings or in

Court decisions. Information may not be disclosed to other

person, institution or public authority or for other

jurisdiction without the express written consent of the

competent authority of the requested Party.



Article 9



Costs



The competent authorities of the Contracting Parties shall be

agree on the apportionment of the costs incurred for

Executive assistance.



Article 10



Relating to the implementation



The Contracting Parties shall adopt legislation such as is

necessary to meet and give effect to the terms of the

the agreement.



Article 11



The procedure for the mutual agreement



1. where difficulties or doubts arise between the

Contracting Parties in respect of the application or interpretation

of the agreement, the competent authorities shall seek to determine the matter

by mutual agreement.



2. The competent authorities of the Contracting Parties may,

In addition to what is stated in paragraph 1, mutual agree

If the procedures for the application of articles 5 and 6.



3. The competent authorities of the Contracting Parties shall take

in direct connection with each other in order to meet

Agreement pursuant to this article.



Article 12



Date of entry into force



1. the Contracting Parties shall notify the

each other when the actions taken by the respective

a Contracting Party which required that this Agreement shall enter into

force.



2. the agreement shall enter into force on the thirtieth day following that of

the last of these notifications have been received and

applied



(a)) in these cases, from the date of

entry into force,



b) in all other matters covered in article 1, for the

fiscal years beginning on the date of entry into force of the

the contract or later, or when any tax year does not

There is, for tax claims which arise on the date of

the entry into force of the agreement or later.



Article 13



Termination



1. this Agreement shall remain in force until terminated by

a Contracting Party. Each Contracting Party may at

terminate the agreement through diplomatic channels by

notification thereof to the other Contracting Party. In

the event of such termination, the agreement ceases to apply to the

first day of the month immediately following the end of

the six-month period following the date of

notification of denunciation was received by the other

Contracting Party.



2. In the event of termination, the Contracting Parties

remain bound by the provisions of article 8 in respect of

information obtained under that contract.



In witness whereof, the undersigned Furthermore

duly authorised have signed this agreement.



That took place in Singapore on september 28, 2010, in duplicate

in English language.



For the Government of the Kingdom of Sweden



Daniel Blockert



For the Republic of the Marshall Islands Government



Jack Ading