The agreement on Exchange of information in tax matters
The Government of the Kingdom of Sweden and the Government of the State of Qatar
signed on 6 september 2013, together with the
protocol attached to the agreement and which is part of the
This, apply that law in this country. The agreement is drafted
Swedish, Arabic and English. The Swedish and English
the text set out in annex to this law.
Transitional provisions
2014:338
1. this law shall enter into force on the day the Government determines.
2. this law shall be applied for fiscal years beginning on
date on which the Act comes into force, or later, or, if
fiscal years are missing, the tax levied on the day on which the Act
enters into force, or later. In cases that constitute
these cases, however, the agreement shall be applied in accordance with the law
from the entry into force.
Annex
AGREEMENT BETWEEN THE GOVERNMENT OF THE KINGDOM OF SWEDEN AND THE STATE OF QATAR
GOVERNMENT ON THE EXCHANGE OF INFORMATION IN TAX MATTERS
The Government of the Kingdom of Sweden and the Government of the State of Qatar,
Desiring 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 States
to assist each other with assistance through the exchange of
information likely to be relevant to the administration
and enforcement of the Contracting States ' 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 must be kept secret as indicated in
Article 8. The rights of persons under the
requested State legislation or administrative practice
remain applicable to the extent that they do not unduly
prevents or delays the effective exchange of
information.
2. this Agreement shall not affect the application in the
Contracting States, of the provisions on mutual
legal assistance in criminal matters.
Article 2
Jurisdiction
The requested State 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 nature, levied in the Contracting
States.
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 States 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) "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) "Qatar" refers to the State of Qatar, and when the term is used in
geographical importance, the State of Qatar land, internal waters,
the territorial sea, including the seabed and surface,
the airspace over the exclusive economic zone and
the continental shelf over which the State exercises sovereign Qatar
rights and jurisdiction in accordance with international law
rules and Qatar's laws and regulations,
c) "Contracting State" means Sweden or Qatar depending
on the context,
d) "competent authority" means
1) in Qatar, the Minister of finance or his authorised representative
or authority to whom be entrusted to be competent
authority for the purposes of this agreement,
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 specified in the
Protocols annexed to the agreement or that the competent
the authorities of the Contracting States 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 State" shall mean the Contracting State requesting
information,
m) "requested State" shall mean the Contracting State which 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 State to obtain and submit
information requested,
o) "information" means any fact task, message,
Act or other documentation in any form,
p) "these matters" means tax matters involving
action, which according to the penal legislation of the requesting
the State may be subject to criminal prosecution;
q) "criminal laws" means all criminal law
is referred to as such in internal law, regardless of whether the
included in the tax law, criminal law or
administrative provisions.
2. Where a Contracting State 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 that time under the State's
legislation and the importance of the phrase under the
the applicable tax laws of that State primacy
in front of the meaning as the expression has, in other
legislation of that State.
Article 5
Exchange of information on request
1. The competent authority of the requested State shall, upon
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 law of the requested State, if such a
actions carried out in the requested State.
2. where the information available to the competent
authority of the requested State is not sufficient to
meeting a request for information, the requested
State, notwithstanding that the requested State 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 the requesting State
specifically requests it, the competent authority of the
requested State – to the extent permitted
in accordance with its internal laws – provide information according to
This article in the form of taking of witness stories and
certified copies of original documents.
4. Each Contracting State 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, and other people, including –
with the limits imposed by article 2-information
If the ownership in respect of all such persons 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 States 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 State's competent
authority of the requested State shall provide 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 State wishes to receive the information from the
requested State,
(c)) the tax purpose for which the information
in demand,
d) grounds for believing that the information requested is available in
the requested State, or held or controlled by
person within the jurisdiction of the requested State,
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 State
and to the competent authority of the requesting State – about
the requested information was within the jurisdiction of that State
– could obtain the information in accordance with legislation
or accepted administrative practices of the requesting State
and that the request is in conformity with this agreement;
g) information that the requesting State have taken all
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 State shall, as soon as possible
possible provide the requested information to the requesting
State. To meet an urgent response to the
competent authority of the requested State:
a) to the competent authority of the requesting State
confirm in writing the receipt of the request within 60 days
After receipt, inform the competent authority of the
requesting State of any deficiencies in the request.
b) If the competent authority of the requested State 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 State if this
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 State may permit representatives of
the competent authority of the other Contracting State
is present in the first State to hear the physical
people and review documents after written consent
of the persons concerned. The competent authority of the
former party shall, after consultation with the persons concerned,
notify the competent authority of the latter State if
the time and place of the meeting with these people.
2. At the request of the competent authority of a Contracting
State, the competent authority of the other Contracting
the State allow the agents of the competent authority
in the first State is present at the tax investigation in
the latter State to the extent that this is appropriate.
3. Awarded a request pursuant to paragraph 2, the competent
authority of the Contracting State which carries out the investigation
as soon as possible inform the competent authority of the
other State 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 laid down for
the conduct of the investigation. All decisions relating to the performance
the investigation shall be taken by the State
the investigation.
Article 7
Opportunity to reject a request
1. the requested State does not have the obligation to obtain or
provide information that the requesting State would not be able to
gathering under its legislation for administration or
enforcement of its own tax laws. The competent
authority of the requested State 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
of a Contracting State 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
of a Contracting State 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 State may deny 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 State may deny a request for information
If the requesting State has requested the information for the
Administration or enforcement of a provision in the
requesting State tax laws, or
coherent requirements, under the same conditions
discriminates against a national of the requested State in
According to a national of the requesting State. Such
non-taxation or exemption from taxation of
citizens in Qatar resulting from tax law of Qatar
shall not, however, be considered as such discrimination as referred to in
This provision.
Article 8
Privacy
Any information received by a Contracting State with
under this Agreement shall be kept secret in the same manner as
information obtained on the basis of the internal
the laws of that State and shall be disclosed only to persons
or authorities (including courts and
management bodies) within the Contracting State
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 State.
Article 9
Costs
Competent authorities of the Contracting States shall be
agree on the apportionment of the costs incurred for
Executive assistance.
Article 10
The procedure for the mutual agreement
1. where difficulties or doubts arise between the
Contracting States in relation to the application or interpretation
of the agreement, the competent authorities shall seek to determine the matter
by mutual agreement.
2. competent authorities of the Contracting States 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 Contracting States shall take
in direct connection with each other in order to meet
Agreement pursuant to this article.
Article 11
Date of entry into force
1. the Contracting States shall in writing on diplomatic
way inform each other when the measures taken by the
Each Contracting State is required to this agreement
to 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, and
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 12
Termination
1. this Agreement shall remain in force until terminated by
a Contracting State. Each Contracting State may, at the
terminate the agreement through diplomatic channels by
notification thereof to the other Contracting State. 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 State.
2. In the event of termination, the Contracting States
remain bound by the provisions of article 8 in respect of
information obtained under that contract.
In witness whereof the undersigned, being
duly authorized, have signed this agreement.
Done at Paris, on september 6, 2013, in duplicate in the
Swedish, Arabic and English languages, each text being
equally valid. In the event of any discrepancy, the
English text shall prevail.
For the Government of the Kingdom of Sweden
Martin Rahm
For the Government of the State of Qatar
Moftah Jassim Al-Moftah
Protocol
to the agreement between the Government of the Kingdom of Sweden and
the Government of the State of Qatar's exchange of information in the
tax matters.
At the time of the signing of the agreement between the
The Government of the Kingdom of Sweden and the Government of the State of Qatar
("the Contracting States") on Exchange of information in the
tax matters (hereinafter referred to as "the agreement"), the Contracting
States have agreed on the following provision, which shall
as part of the agreement:
With respect to article 4, point 1 in), Qatar Exchange in
Qatar ([title in Arabic]) and NASDAQ OMX Stockholm Stock
Exchange ("stockholmsbörsen") constitute the recognized stock exchanges.
In witness whereof the undersigned, being
duly authorized, have signed this Protocol.
Done at Paris, on september 6, 2013, in duplicate in the
Swedish, Arabic and English languages, each text being
equally valid. In the event of any discrepancy, the
English text shall prevail.
For the Government of the Kingdom of Sweden
Martin Rahm
For the Government of the State of Qatar
Moftah Jassim Al-Moftah
AGREEMENT BETWEEN THE GOVERNMENT OF THE KINGDOM OF SWEDEN AND
THE GOVERNMENT OF THE STATE OF QATAR FOR THE EXCHANGE OF
INFORMATION RELATING TO TAX MATTERS
The Government of the Kingdom of Sweden and the Government of
the State of Qatar, 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 States shall
provide assistance through exchange of information that is
foreseeably relevant to the administration and enforcement of
the domestic laws of the Contracting States 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
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 State 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 States of the rules on mutual legal assistance in
criminal matters.
Article 2
Jurisdiction
(A) the Requested State 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 States.
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
States 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 "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 ' Qatar ' means the State of Qatar, and when used
in the geographical sense, it means the State of Qatar's
land, internal waters, territorial sea including its bed and
subsoil, the air space over them, the exclusive economic zone
and the continental shelf, over which the State of Qatar
exercises sovereign rights and jurisdiction in accordance
with the provisions of international law and Qatar's national
laws and regulations;
c) the term "Contracting State" means Canada or Qatar as the
context requires;
d) the term "competent authority" means:
(i) in Qatar, the Minister of Finance, his authorised
representative or the authority which is designated as a
competent authority for the purposes of this Agreement;
(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 identified in the Protocol attached to the Agreement
or agreed upon by the competent authorities of the
Contracting States;
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 "the applicant State" means the Contracting State
requesting information;
m) the term "requested State" means the Contracting State
requested to provide information;
n) the term "information gathering measures" means laws and
administrative or judicial procedures that enable a
Contracting State to obtain and provide the requested
information;
o) the term "information" means any fact, statement or record
in any form whatsoever;
p) the term "criminal tax matters" means tax matters
involving any conduct which is liable to prosecution under
the criminal laws of the applicant State;
q) the term "criminal laws" means all criminal laws
designated as such under domestic law irrespective of whether
contained in the tax laws, the criminal code or other
statutes.
2. As regards the application of this Agreement at any time
by a Contracting State, 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 State, any meaning
under the applicable tax laws of that State prevailing over a
meaning given to the term under other laws of that State.
Article 5
Exchange of information upon request
1. The competent authority of the requested State 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 State if
such conduct occurred in the requested State.
2. If the information in the possession of the competent
authority of the requested State is not sufficient to enable
it to comply with the request for information, that State
shall use all relevant information gathering measures to
provide the applicant State with the information requested,
Notwithstanding that the requested State may not need such
information for its own tax purposes.
3. If specifically requested by the competent authority of
the applicant State, the competent authority of the requested
The State 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 State 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 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 States 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 State shall
provide the following information to the competent authority
of the requested State 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) a statement of the information sought including its nature
and the form in which the applicant State wishes to receive
the information from the requested State;
(c)) the tax purpose for which the information is sought;
d) grounds for believing that the information requested is
held in the requested State or is in the possession or
control of a person within the jurisdiction of the requested
State;
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 State, that if
the requested information was within the jurisdiction of the
applicant State then the competent authority of the applicant
The State would be able to obtain the information under the laws
of the applicant State or in the normal course of
administrative practice and that it is in conformity with
This Agreement;
g) a statement that the applicant State 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 State shall
forward the requested information as promptly as possible to
the applicant State. To ensure a prompt response, the
competent authority of the requested State shall:
a) Confirm receipt of a request in writing to the competent
authority of the applicant State and shall notify the
competent authority of the applicant State of deficiencies in
the request, if any, within 60 days of the receipt of the
request.
b) If the competent authority of the requested State 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 State, 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 State may allow representatives of the
competent authority of the other Contracting State to enter
the territory of the first-mentioned State to interview
individuals and examine records with the written consent of
the person concerned. The competent authority of the
the first-mentioned State shall, after consultation with the
person concerned, notify the competent authority of the
second-mentioned State of the time and place of the meeting
with the individuals concerned.
2. At the request of the competent authority of a Contracting
State, the competent authority of the other Contracting State
may allow representatives of the competent authority of the
the first-mentioned State to be present at the appropriate party
of a tax examination in the second-mentioned State.
3. If the request referred to in paragraph 2 is acceded to,
the competent authority of the Contracting State conducting
the examination shall, as soon as possible, notify the
competent authority of the other State about the time and
place of the examination, the authority or official
designated to carry out the examination and the procedures
and conditions required for the conduct of the examination.
All decisions with respect to the conduct of the tax
examination shall be made by the State conducting the
examination.
Article 7
Possibility of declining a request
1. The requested State shall not be required to obtain or
provide information that the applicant State would not be
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 State 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 State the obligation to supply information which
would disclose any trade, business, industrial, commercial or
Professsional 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 State 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 State 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 State may decline a request for information
If the information is requested by the applicant State to
administer or enforce a provision of the tax law of the
applicant State, or any requirement connected therewith,
which discriminates against a national of the requested State
as compared with a national of the applicant State in the
same circumstances. However, the non-taxation or exemption of
Qatari nationals under Qatari tax law shall not be regarded
as a discrimination in the meaning of this paragraph.
Article 8
Confidentiality
Any information received by a Contracting State under this
Agreement shall be treated as confidential in the same manner
as information obtained under the domestic laws of that State
and may be disclosed only to persons or authorities
(including courts and administrative bodies) in the
jurisdiction of the Contracting State 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 State.
Article 9
Costs
Incidence of costs incurred in providing assistance shall be
agreed by the competent authorities of the Contracting
States.
Article 10
Mutual agreement procedure
1. Where difficulties or doubts arise between the
Contracting States 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 States may
mutually agree on the procedures to be used under Articles 5
and 6.
3. The competent authorities of the Contracting States may
communicate with each other directly for the purposes of
reaching agreement under this Article.
Article 11
Entry into force
1. Each of the Contracting States shall notify the other in
writing through diplomatic channels 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; and
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 12
Termination
1. This Agreement shall remain in force until terminated by
(a) the Contracting State. Either Contracting State may terminate
the Agreement, through diplomatic channels, by giving written
notice of termination to the other Contracting State. 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 State.
2. In the event of termination, both Contracting States 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 Paris this 6th day of December 2013, in duplicate in
the Swedish, Arabic and English languages, all texts being
equally authentic. In case of any divergence, the English
text shall prevail.
For the Government of the
Kingdom of Sweden
Martin Rahm
For the Government of the
State of Qatar
Moftah Jassim Al-Moftah
Protocol
to the Agreement between the Government of the Kingdom of
Sweden and the Government of the State of Qatar for the
Exchange of information relating to tax matters.
On the occasion of the signing of the Agreement between the
The Government of the Kingdom of Sweden and the Government of the
State of Qatar (the "Contracting States") for the exchange of
information relating to tax matters (hereinafter referred to
as "the Agreement"), the Contracting States have agreed upon
the following provision, which shall form an integral part of
the Agreement:
With respect to paragraph 1 (i) of Article 4, it is understood
that the Qatar Exchange ([title in Arabic]) in Qatar and
the NASDAQ OMX Stockholm Stock Exchange ("stockholmsbörsen")
in Sweden shall be considered as recognised stock exchanges.
In witness whereof the undersigned being duly authorised
thereto have signed the Protocol.
Done at Paris, this 6th day of December 2013, in duplicate
in the Swedish, Arabic and English languages, all texts being
equally authentic. In case of any divergence, the English text
shall prevail.
For the Government of the
Kingdom of Sweden
Martin Rahm
For the Government of the
State of Qatar
Moftah Jassim Al-Moftah
