/Entry into force: 04/01/2016
The agreement on Exchange of information in tax matters
The Swedish Government and the Government of the Hong Kong S.A.R. SAR signed
on 22 August 2014 to be valid as law in this country. The agreement
is written in English and is laid down in the annex to this
team.
Transitional provisions
2014:1408
1. This law shall enter into force on the day on which the Government determines.
2. The law shall be applied for fiscal years beginning on the day
When 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.
Annex
AGREEMENT BETWEEN THE GOVERN-MENT OF THE KINGDOM OF SWEDEN
AND THE GOVERNMENT OF THE HONG KONG SPECIAL ADMINISTRATIVE
REGION OF THE PEOPLE'S REPUBLIC OF CHINA FOR THE EXCHANGE OF
INFORMATION RELATING TO TAX MATTERS
The Government of the Kingdom of Sweden and the Government
of the Hong Kong Special Administrative Region of the
The people's Republic of China, 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 internal 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
7. 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 provisions 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
jurisdiction.
Article 3
Taxes covered
1. The taxes to which this Agreement applies are:
(a) in the case of the Hong Kong Special Administrative
Region,
(i) profits tax;
(ii) salaries tax; and
(iii) the property tax;
whether or not charged under personal assessment;
(b) in the case of Sweden,
(i) taxes on income, profits and salaries;
(ii) taxes on dividends, royalties and capital gains;
(iii) taxes on net wealth; and
(iv) taxes in other categories, except customs duties,
namely:
– estate, inheritance or gift taxes;
– taxes on immovable or movable property;
– consumption taxes; and
– taxes on goods and services.
2. This Agreement shall also apply to any identical taxes
imposed after the date of signature of the Agreement in
addition to or in place of the existing taxes. This Agreement
shall also apply to any substantially similar taxes imposed
After the date of signature of the Agreement in addition to
or in place of the existing taxes if the competent
authorities of the Contracting Parties so agree. 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) (i) the term "Hong Kong Special Administrative Region"
means any place where the tax laws of the Hong Kong Special
Administrative Region of the People's Republic of China
apply;
(ii) 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;
(b) 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;
(c) the term "company" means any body corporate or any entity
that is treated as a body corporate for tax purposes:
(d) the term "competent authority" means:
(i) in the Hong Kong Special Administrative Region, the
The Commissioner of Inland Revenue or his authorized
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 "Contracting Party" means the Hong Kong Special
Administrative Region or Canada as the context requires;
(f) the term "information" means any fact, statement or
record in any form whatever;
(g) the term "information gathering measures" means laws and
administrative or judicial procedures that enable a
Contracting Party to obtain and provide the requested
information;
(h) the term "person" includes an individual, a company and
any other body of persons;
(i) the term "publicly traded company" means any company
whose principal class of shares is listed on a recognised
stock 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;
(j) 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;
(k) the term "recognised stock exchange" means any stock
Exchange agreed upon by the competent authorities of the
Contracting Parties;
(l) the term "requested Party" means the Contracting Party
requested to provide information;
(m) the term "applicant Party" means the Contracting Party
requesting information;
(n) the term "tax" means any tax to which the Agreement
applies.
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 internal 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, 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 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 requested Party shall disclose any information that
precedes the date on which this Agreement has effect for the
taxes covered by the Agreement, insofar the information is
foreseeably relevant for a taxable period or taxable events
following that date.
6. 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) the tax period for which information is requested;
(c) the tax purpose for which the information is sought and
the tax type (s) concerned;
(d) a statement of the information sought, including its
nature, its relevance to the purpose of the request, and the
the form in which the applicant Party wishes to receive the
information from the requested Party;
(e) 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;
(f) to the extent known, the name and address of any person
believed to be in possession of the requested information;
(g) 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;
(h) a statement that the applicant Party has pursued all
means available within its own jurisdiction to obtain the
information, except those that would give rise to
disproportionate difficulties.
7. 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; and
(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
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 person who has the right of
abode or is incorporated or otherwise constituted in the
requested Party (where the requested Party is the Hong Kong
Special Administrative Region) or a national of the requested
Party (where the requested Party is Sweden) as compared with
(a) the person who has the right of abode or is incorporated or
otherwise constituted in the applicant Party (where the
applicant Party is the Hong Kong Special Administrative
Region) or a national of the applicant Party (where the
applicant Party is Sweden) in the same circumstances.
Article 7
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 internal 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 8
Costs
1. Incidence of ordinary costs incurred in the course of
responding to a request for information will be borne by the
requested Party. Such ordinary costs would normally cover
internal administration costs and any minor external costs.
2. All other costs that are not ordinary costs are considered
extraordinary costs and will be borne by the applicant Party.
Extraordinary costs include, but are not limited to, the
following:
(a) reasonable fees charged by third parties for carrying out
Research;
(b) the reasonable costs of engaging experts, interpreters, or
translators;
(c) reasonable costs of conveying documents to the applicant
Party;
(d) reasonable litigation costs of the requested Party in
relation to a specific request for information; and
(e) reasonable costs for obtaining the deposit or
testimony.
3. The competent authorities of the Contracting
Parties will consult each other in any particular case where
extra-ordinary costs are likely to exceed 500 $US to determine
whether the applicant Party will continue to pursue the
request and bear the cost.
Article 9
Implementation legislation
The Contracting Parties shall enact any legislation
necessary to comply with, and give effect to, the terms of
the Agreement.
Article 10
Language
Requests for assistance and answers thereto shall be drawn
up in English.
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 in the Article
5.
3. The competent authorities of the Contracting Parties
may communicate with each other directly for the purposes of
reaching agreement under this Article.
4. The Contracting Parties may also agree on other forms of
dispute resolution.
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. This
The agreement shall enter into force on the thirtieth day after
the receipt of the later of these notifications.
2. The provisions of this Agreement shall thereupon have
effect, with respect to all matters covered in Article 1, for
taxable period 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 Agreement 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 7 with
respect to any information obtained under the Agreement.
In witness whereof the undersigned being duly authorised
thereto have signed the Agreement.
Done at Paris this 22nd day of August 2014, in duplicate in
the English language.
For the Government of the Kingdom of Sweden
Martin Rahm
For the Government of the Hong Kong Special Administrative
Region of the People's Republic of China
Linda Lai
(Translation)
AGREEMENT BETWEEN THE GOVERNMENT OF THE KINGDOM OF SWEDEN AND
SPECIAL ADMINISTRATIVE REGION OF THE PEOPLE'S REPUBLIC OF CHINA
HONG KONG GOVERNMENT CONCERNING THE EXCHANGE OF INFORMATION IN THE
TAX CASES
The Government of the Kingdom of Sweden and the people's Republic of China
the Hong Kong Special Administrative region Government, as
wish to conclude an agreement on Exchange of information in the
tax matters, have agreed as follows:
Article 1
Purpose and scope of the agreement
1. the competent authorities of the Contracting Parties
to 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 to the determination, taxation and recovery of
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 7. 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 the following:
(a)) of the Special Administrative Region Hong Kong S.A.R.,
1) tax on profits,
2) tax on wages, and
3) property taxes,
whether the tax claim is made by an individual
taxation,
b) in Sweden,
1) taxes on incomes, profits and salaries,
2) taxes on dividends, royalties and capital gains,
3) taxes on capital, and
4) other categories of taxes, with the exception of
Customs duties, namely:
– taxes on estates, inheritances and gifts,
– taxes on real or personal property,
— consumption taxes, and
– taxes on goods and services.
2. This agreement shall apply also to the taxes of the same type as
After the signing of the agreement is imposed in addition to, or in the
rather than for the currently outgoing taxes. This agreement
applicable also for the treasures of essentially similar kind
After the signing of the agreement is imposed in addition to, or in the
rather than the currently outgoing taxes if they
competent authorities of the Contracting Parties
agree on this. 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)) 1) "the Special Administrative Region Hong Kong S.A.R." refers to
each area within which tax legislation in
The people's Republic of China's special administrative region Hong Kong S.A.R.
applicable,
2) "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,
b) "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,
c) "company" means any legal person or any other that at
taxation is treated as a legal person,
d) "competent authority" means
1) in the Special Administrative Region Hong Kong S.A.R., the
"The Commissioner of Inland Revenue or his authorised
agents,
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) "Contracting Party" means Sweden or the Special
administrative region of Hong Kong S.A.R., depending on the context,
f) "information" means any fact task, message,
Act or other documentation in any form,
g) "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,
h) "person" includes natural persons, companies and other
personal association,
in) "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,
j) "principal class of shares" means the shares that
represents the majority of the votes in, and the value of
the company,
k) "recognised stock exchange" means such stock as the competent
the authorities of the Contracting Parties have agreed
If,
l) "requested Party" means the Contracting Party that has
called upon to provide information,
m) "requesting party" means the contracting party requesting
information,
n) "tax" means any tax covered by this agreement.
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, to obtain and submit:
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 and other persons, including – with
the restrictions imposed by article 2-information about
ownership regarding all such people in a
the 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. The requested Party shall provide information
preceding the day of entry into force of this agreement with respect to the
the taxes covered by the agreement, insofar as the information
likely to be relevant for a tax year or a
taxable event for that day.
6. Upon request 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) tax year for which the information is sought;
(c) the tax purpose for which the information)
are in demand and what type of tax referred to,
d) an indication of the information requested, including
their nature, their relevance for the purpose of
the request and the form in which the requesting party wishes to
get the information from the requested Party;
e) the reasons 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;
f) as far as it is known, the name and address of the person who can
possession of the requested information,
g) 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;
h) stating that the requesting party has taken all the
measures to obtain this information at its
disposal within its jurisdiction, except those
would give rise to disproportionate difficulties.
7. 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, and
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
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 person who has a residence permit, is
incorporated or otherwise constituted in the requested
Party (then the requested Party is the Special
administrative region, Hong Kong S.A.R.) or by a national of the
requested Party (then the requested Party is Sweden) in
According to a person who has a residence permit, is
incorporated or otherwise established in the requesting
Party (then the requesting party is the Special
administrative region, Hong Kong S.A.R.) or by a national of the
requesting Party (where the requesting party is Sweden).
Article 7
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 is concerned with taxation or collection
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 other jurisdiction
without the express written consent of the competent
authority of the requested Party.
Article 8
Costs
1. the Emerging customary costs for answering a request
If the information must be borne by the requested Party. Such
customary costs should normally cover the internal administrative
costs and external costs.
2. All the other costs that are not customary costs
be considered as extraordinary expenses and the requesting party
to respond to these. Extraordinary expenses include, but
are not limited to, the following:
a) reasonable costs from a third party to perform
After research,
b) reasonable expenses for hiring experts, interpreters or
translator,
c) reasonable costs for communicating documents to the
requesting party;
d) reasonable litigation costs in the requested Contracting Party in
relation to a specific request for information, and
e) reasonable expenses for obtaining witness stories or
testimonials.
3. the competent authorities of the Contracting Parties shall
confer with each other in each case, where the
extraordinary costs expected to exceed $500 for
to determine if the requesting Party shall proceed with request
and be responsible for the cost.
Article 9
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 10
Language
Requests for assistance and responses to such requests should
be drawn up in English.
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 article 5.
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.
4. The Contracting Parties may also agree on other
forms of dispute resolution.
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. This agreement shall enter into force on the thirtieth day after
the last of these notifications has been received.
2. the provisions of this Agreement shall apply in all cases
covered by article 1, for taxable years beginning
date of entry into force of the contract or later, or when
any tax year, tax claims
arise on the date of 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
terminate the agreement by notification to that effect to the
the other Contracting Party. In the event of such
termination agreement ceases to have effect on the first day of the
month after the end of the
six months period following the date of notification
If the termination was received by the other Contracting Party.
2. In the event of termination, the Contracting Parties
remain bound by the provisions of article 7 with regard to
information obtained under that contract.
In witness whereof the undersigned, being
duly authorized, have signed this agreement.
Done at Paris on August 22, 2014, in duplicate in the
English language.
For the Government of the Kingdom of Sweden
Martin Rahm
For the special administrative region of the people's Republic of China
Hong Kong Government
Linda Lai