Law (2014:1408) If Agreement Between Sweden And Hong Kong S.a.r. Sar On The Exchange Of Information In Tax Matters

Original Language Title: Lag (2014:1408) om avtal mellan Sverige och Hongkong SAR om utbyte av upplysningar i skatteärenden

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Read the untranslated law here: http://rkrattsbaser.gov.se/sfst?bet=2014:1408

/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