Law (2014:338) If Agreement Between Sweden And Qatar On The Exchange Of Information In Tax Matters

Original Language Title: Lag (2014:338) om avtal mellan Sverige och Qatar om utbyte av upplysningar i skatteärenden

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Read the untranslated law here: http://rkrattsbaser.gov.se/sfst?bet=2014:338

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