Law (2011:584) If Agreement Between Sweden And Liechtenstein On The Exchange Of Information In Tax Matters

Original Language Title: Lag (2011:584) om avtal mellan Sverige och Liechtenstein om utbyte av upplysningar i skatteärenden

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Read the untranslated law here: http://rkrattsbaser.gov.se/sfst?bet=2011:584

The agreement on Exchange of information in tax matters

The Government of the Kingdom of Sweden and the Principality of Liechtenstein

Government signed on december 17, 2010 to take effect as law

here in the country. The agreement is drawn up in English and attached to the

Annex to this law.



Transitional provisions



2011:584



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



2. This law applies to taxation periods beginning

January 1, 2011 or later.



Annex



AGREEMENT BETWEEN THE GOVERNMENT OF THE KINGDOM OF SWEDEN AND

THE GOVERNMENT OF THE PRINCIPALITY OF LIECHTENSTEIN FOR THE

EXCHANGE OF INFORMATION RELATING TO TAX MATTERS



The Government of the Kingdom of Sweden and the Government of

the Principality of Liechtenstein, hereinafter referred to as

"the Contracting Parties", —



whereas the Contracting Parties recognise that the well-

developed economic ties between the parties call for further

cooperation;



whereas the Contracting Parties wish to strengthen the ability

of both parties to enforce their respective tax laws; and



whereas the Contracting Parties wish to establish the terms and

conditions governing the exchange of information relating to

tax matters –



have agreed as follows:



Article 1



Object and scope of the Agreement



1. The competent authorities of the Contracting Parties shall

provide assistance through exchange of information that is

foreseeably relevant to the administration and enforcement of

the domestic laws of the Contracting Parties concerning taxes

covered by this Agreement. Such information shall include

information that is foreseeably relevant to the determination,

assessment and collection of such taxes, the recovery and

enforcement of tax claims, or the investigation or prosecution

of tax matters. Information shall be exchanged in accordance

with the provisions of this Agreement and shall be treated as

confidential in the manner provided in Article 8. The rights

and safeguards secured to persons by the laws or administrative

practice of the requested Party remain applicable to the extent

that they do not unduly prevent or delay effective exchange of

information.



2. This Agreement shall not affect the application in the

Contracting Parties of the rules on mutual legal assistance in

criminal matters.



Article 2



Jurisdiction



A requested Party is not obligated to provide information which

is neither held by its authorities nor in the possession or

control of persons who are within its territorial jurisdiction.



Article 3



Taxes covered



1. This Agreement shall apply to taxes of every kind and

Description imposed in the Contracting Parties.



2. This Agreement shall also apply to any identical or

substantially similar taxes imposed after the date of signature

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

taxes. The competent authorities of the Contracting Parties

shall notify each other of any substantial changes to the

taxation and related information gathering measures covered by

the Agreement.



Article 4



Definition



1. For the purposes of this Agreement, unless otherwise

defined:



(a)) the term "Contracting Party" means Sweden or Liechtenstein

as the context requires;



(b)) the term "Liechtenstein" means the Principality of

Liechtenstein, and, when used in a geographical sense, the area

in which the tax laws of the Principality of Liechtenstein

apply;



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

in a geographical sense, includes the national territory, the

territorial sea of Sweden as well as other maritime areas over

which Sweden in accordance with international law exercises

sovereign rights or jurisdiction;



d) the term "competent authority" means:



(i) in Liechtenstein, the Government of the Principality of

Liechtenstein or its authorised representative;



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

representative or the authority which is designated as a

competent authority for the purposes of this Agreement;



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

other body of persons;



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

that is treated as a body corporate for tax purposes;



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

principal class of shares is listed on a recognised stock

Exchange provided its listed shares can be readily purchased or

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

public "if the purchase or sale of shares is not

implicitly or explicitly restricted to a limited group of

investors;



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

classes of shares representing a majority of the voting power

and value of the company;



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

Exchange agreed upon by the competent authorities of the

Contracting Parties;



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

pooled investment vehicle, irrespective of legal form. The term

"public collective investment fund or scheme" means any

collective investment fund or scheme provided the units, shares

or other interests in the fund or scheme can be readily

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

other interests in the fund or scheme can be readily purchased,

sold or redeemed "by the public" if the purchase, sale or

redemption is not implicitly or explicitly restricted to a

limited group of investors;



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



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

requesting information;



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

requested to provide information;



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

administrative or judicial procedures that enable a Contracting

Party to obtain and provide the requested information;



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

in any form whatever.



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

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

the context otherwise requires, have the meaning that it has at

that time under the law of that Party, any meaning under the

applicable tax laws of that Party prevailing over a meaning

given to the term under other laws of that Party.



Article 5



Exchange of information upon request



1. The competent authority of the requested Party shall provide

upon request of the applicant Party 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 the

applicant Party, the competent authority of the requested Party

shall provide information under this Article, to the extent

allowable under its domestic laws, in the form of deposit

of witnesses and authenticated copies of the original records.



4. Each Contracting Party shall ensure that its competent

authorities for the purposes specified in Article 1 of the

Agreement, have the authority to obtain and provide upon

request:



a) information held by banks, other financial institutions, and

any person acting in an agency or fiduciary capacity including

nominees and trustees;



b) information regarding the ownership of companies,

partnerships and other persons, including,



(i) within the constraints of Article 2, ownership information

on all such persons in an ownership chain;



(ii) in the case of trusts, information on settlors, trustees

and beneficiaries; and in the case of foundations, information

on founders, members of the foundation council and

beneficiaries.



Further, this Agreement does not create an obligation on the

Contracting Parties to obtain or provide ownership information

with respect to publicly traded companies or public collective

investment funds or schemes unless such information can be

obtained without giving rise to disproportionate difficulties.



5. The competent authority of the applicant Party shall

formulate the request with the greatest detail possible and

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 taxable period for which the information is sought;



c) a statement of the information sought including its nature

and the form in which the applicant Party wishes to receive the

information from the requested Party;



(d)) the matter with respect to which the information is sought;



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 laws of


the applicant Party or in the normal course of administrative

practice and that it is in conformity with this Agreement; and



h) a statement that the applicant Party has pursued all means

available in its own territory to obtain the information,

except those that would give rise to disproportionate

difficulties.



6. The competent authority of the requested Party shall forward

the requested information as promptly as possible to the

applicant Party. To ensure a prompt response, the competent

authority of the requested Party shall:



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

authority of the applicant Party and shall notify the competent

authority of the applicant Party of deficiencies in the

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



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

Unable to obtain and provide the information within 90 days of

receipt of the request, including if it encounters obstacles in

playing circket the information or it refuses to furnish the

information, it shall immediately inform the applicant Party,

explaining the reason for its inability, the nature of the

obstacles or the reasons for its refusal.



Article 6



Tax examination abroad



1. By reasonable notice given in advance, the applicant Party

may request that the requested Party allows representatives of

the competent authority of the applicant Party to enter the

territory of the requested Party, to the extent permitted under

the law of the last-mentioned Party, to interview individuals

and examine records with the written consent of the person's

concerned. The competent authority of the second-mentioned

Party shall notify the competent authority of the first-

mentioned Party of the time and place of the meeting with the

individuals concerned.



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

Party, the competent authority of the other Contracting Party

may allow representatives of the competent authority of the

the first-mentioned Party to be present at the appropriate part of

a tax examination in the second-mentioned Party.



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

competent authority of the Contracting Party conducting the

examination shall, as soon as possible, notify the competent

authority of the other Party about the time and place of the

examination, the authority or official designated to carry out

the examination and the procedures and conditions required by

the first-mentioned Party for the conduct of the examination.

All decisions with respect to the conduct of the tax

examination shall be made by the Party conducting the

examination.



Article 7



Possibility of declining a request



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

provide information that the applicant Party would not be able

to obtain under its own laws or in the normal course of its

administrative practice for purposes of the administration or

enforcement of its own tax laws or in response to a valid

request made in similar circumstances from the requested Party

under this Agreement. 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 paragraph 4

of Article 5 shall not be treated as such a secret or trade

process merely because it meets the criteria in that paragraph.



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

Contracting Party the obligation to obtain or provide

information, which would reveal confidential communications

between a client and an attorney, solicitor or other admitted

legal representative where such communications are:



a) produced for the purposes of seeking or providing legal

advice or



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

legal proceedings.



4. The requested Party may decline a request for information if

the disclosure of the information would be contrary to public

policy (ordre public).



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

that the tax claim giving rise to the request is disputed.



6. The requested Party may decline a request for information if

the information is requested by the applicant Party to

administer or enforce a provision of the tax law of the

applicant Party, or any requirement connected therewith, which

discriminates against a national of the requested Party as

compared with a national of the applicant Party in the same

circumstances.



Article 8



Confidentiality



Any information received by a Contracting Party under this

Agreement shall be treated as confidential in the same manner

as information obtained under the domestic laws of that Party

and may be disclosed only to persons or authorities (including

courts and administrative bodies) in the jurisdiction of the

Contracting Party concerned with the assess-



ment 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 persons 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,

State or sovereign territory not party to this Agreement

without the express written consent of the competent authority

of the requested Party.



Article 9



Costs



1. Unless the competent authorities of the Contracting Parties

otherwise agree, ordinary costs incurred in providing

assistance under this Agreement shall be borne by the requested

Party.



2. Unless the competent authorities of the Contracting Parties

otherwise agree, extraordinary costs incurred in providing

assistance or implementing procedures related to this Agreement

shall be borne by the applicant Party, as applicable. Such

extraordinary costs shall include, for example, any costs

incurred in providing assistance to the extent that such

assistance requires engaging external advisers in connection

with litigation or otherwise.



3. Where the requested Party considers that extraordinary costs

will be incurred, the competent authority of the requested

Party shall consult with the competent authority of the

applicant Party before taking further steps to provide the

assistance sought.



Article 10



Mutual agreement procedure



1. Where difficulties or doubts arise between the Contracting

Parties regarding the implementation or interpretation of this

Agreement, the respective 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 during this

Agreement.



3. The competent authorities of the Contracting Parties may

communicate with each other directly for purposes of reaching

agreement under this Article.



Article 11



Protocol



The attached Protocol shall form an integral part of this

Agreement.



Article 12



Implementation legislation



The Contracting Parties shall enact any legislation necessary

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

Agreement.



Article 13



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. The Agreement shall

enter into force on the thirtieth day after the receipt of the

later of these notifications.



2. Upon the date of entry into force, this Agreement shall have

effect for all requests made but only in respect of taxable

period beginning on or after January 1, 2011.



Article 14



Termination



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

Contracting Party. Either Contracting Party may terminate the

The agreement, through diplomatic channels, by giving written

"notice of termination to the other Contracting Party. In such

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

of the month following the end of the period of six months

After the date of receipt of notice of termination by the other

Contracting Party.



2. In the event of termination, both Contracting Parties shall

remain bound by the provisions of Article 8 with respect to any

information obtained under this Agreement.



In witness whereof the undersigned being duly authorised

thereto have signed the Agreement.



Done at Paris, this 17th day of December 2010, in duplicate in

the English language.



For the Government of the Kingdom of Sweden



Gunnar Lund



For the Government of the Principality of Liechtenstein



Katja Gey



Protocol



to the Agreement between the Government of the Kingdom of

Sweden and the Government of the Principality of Liechtenstein

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

Principality of Liechtenstein (the "Contracting Parties") for

the exchange of information relating to tax matters (herinafter

referred to as "the Agreement"), the Contracting Parties have

agreed upon the following provisions, which shall form an

integral part of the Agreement:



1. With respect to subparagraph (a)) of paragraph 5 of Article 5,

It is understood that it is not necessary to provide the name

of the taxpayer in order to define its identity, if this

identity can be determined from equivalent elements.




2. Formal communications, including requests for information,

made in connection with or pursuant to the provisions of the

Agreement will be in writing directly between the competent

authorities.



3. With respect to subparagraph (e)) of paragragh 1 of Article 4,

It is understood that the term "person" includes a dormant

inheritance.



4. With respect to subparagraph (f)) of paragraph 1 of Article 4,

It is understood that the term "company" includes also

foundations, establishments ("Institution"), trusts and special

asset endowments.



5. With respect to Article 8 it is understood that information

may be received by both the Party and the applicant requested

Party (see Article 5, paragraph



5). In witness whereof the undersigned being duly authorised

thereto have signed the Protocol.



Done at Paris, this 17th day of December 2010, in duplicate in

the English language.



For the Government of the Kingdom of Sweden



Gunnar Lund



For the Government of the Principality of Liechtenstein



Katja Gey



(Translation)



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

THE GOVERNMENT OF LIECHTENSTEIN CONCERNING THE EXCHANGE OF INFORMATION IN

TAX MATTERS



The Government of the Kingdom of Sweden and the Principality of Liechtenstein

Government ("the Contracting Parties"),



which the Contracting Parties recognize that the well-developed

economic relations between them calls for more

cooperation,



which the Contracting Parties are to strengthen both parties '

the ability to execute their respective tax law,



which the Contracting Parties are to lay down the conditions and

the conditions for the exchange of information in tax matters,



have agreed as follows:



Article 1



Purpose of the agreement and scope



1. the competent authorities of the Contracting Parties to

assist each other with assistance through exchange of information

likely to be relevant for the administration and

enforcement of the Contracting Parties ' internal

legislation on taxes covered by this agreement.

Such information includes information that can be assumed to be

relevant for the determination, assessment and collection of such

taxes, for the collection and other enforcement measures

with regard to tax assets or for the investigation or prosecution of

tax matters. The information shall be exchanged in accordance with

the provisions of this agreement and are to be kept secret in ways that

set out in article 8. The rights of persons

According to the legislation of the requested Contracting Party or administrative

practice will remain applicable to the extent they do not

unduly prevent 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 is not required to provide information

neither held by its authorities or held or

controlled by persons under its jurisdiction.



Article 3



Taxes covered



1. this Agreement shall apply to taxes of every kind and

nature levied in the Contracting Parties.



2. This agreement shall also apply to taxes for the same or

mainly similar kind after the signing of the agreement is

out in addition to or in place of the currently outgoing

the taxes. The competent authorities of the Contracting

the Parties shall notify each other of the essential changes that

made on the tax legislation and the measures to

obtain information of the kind covered by the agreement.



Article 4



Definitions



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

the following expression below the specified importance:



(a)) "Contracting Party" means Sweden and Liechtenstein

Depending on the context,



(b)) "Liechtenstein" refers to the Principality of Liechtenstein, and, when

the term is used in a geographical sense, the area in

the tax law of the Principality of Liechtenstein

sought;



(c)) "Sweden" means the Kingdom of Sweden and the includes, when

the term is used in the geographical sense, the territory of Sweden,

Sweden's territorial waters and other maritime areas over which the

Sweden, in accordance with international law, exercises

sovereign rights or jurisdiction;



d) "competent authority" means



1) in Liechtenstein, the Principality of Liechtenstein's Government or

its authorised representative,



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

or authority to whom contracted 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) "company whose shares are the object of general circulation" refers to

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 not

implicitly or explicitly restricted to a limited

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,



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

the authorities of the Contracting Parties have agreed,



j) "collective investment fund or collective

investment schemes "refer to all undertakings for collective

investment regardless of legal form. "The Crowd collective

Investment Fund or public collective investment scheme "

means any collective investment fund or collective

investment schemes whose shares, shares, or other rights

free can be purchased, sold or redeemed by the general public. Shares,

shares or other rights in the Fund or the system can

free be purchased, sold or redeemed "by the public" for the purchase,

sale or redemption do not implicitly or explicitly

restricted to a limited circle of investors,



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



l) "requesting party" means the contracting party requesting

information,



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

been requested to provide information,



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

and administrative measures or judicial measures which

allows a Contracting Party to obtain and provide

requested information,



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

Act or other documentation in any form.



(2) where a Contracting Party applies this agreement at any

time is considered, except where the context does not give rise to different,

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

that statement has at that time under 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 expression, in other

legislation in force in that party.



Article 5



Exchange of information on request



1. the competent authority of the requested Party shall on

the request of the requesting Party shall provide information to the

purposes set out in article 1. Such information shall be exchanged

without regard to whether the conduct which is the subject of investigation

would have constituted an offence under the requested Party

relating to 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

respond to a request for information, the requested Party

– Notwithstanding that the requested Party may not need

of the information for its own tax purposes — take

all relevant measures to obtain and provide the requested

the information.



3. Where the competent authority of the requesting party specifically

request, to the competent authority of the requested Party –

to the extent permitted by its internal

legislation to provide information under this article in the form

by the admission of the witness reports and certified copies of

original documents.



4. Each Contracting Party shall ensure that it has

power to through its appropriate authorities upon request and

for the purposes specified in article 1 of this agreement, seek and

leave:



a) information held by banks, other financial

institutions and any other person who acts as a

representative or trustee, including agents and

Trustees,



b) information on the ownership of companies, partnerships and

other individuals, including



1), subject to the restrictions deriving from article 2, information

of ownership in respect of all such persons in a

the ownership chain,



2) in the case of trusts, information on founders, managers and

beneficiaries; in the case of foundations, information about founders,

members of the Board and destinatärer.



This agreement imposes no obligation on the Contracting

Parties to obtain or provide information about

ownership of shares is subject to General

circulation or in public collective investment funds or

public collective investment schemes, unless such

information can be obtained without disproportionate

serious trouble.



5. in the case of requests for information pursuant to this agreement to the

competent authority of the requesting party design request

fully as possible and to provide the competent authority in

the requested Party shall disclose the following information, to view

that the requested information is likely to be relevant:



(a)) the identity of the person under investigation or

examination,



(b)) the tax period for which the information is sought;



c) indication of the information requested, including their

closer to nature and the form in which the requesting party


want to get the information from the requested Party;



d) the purpose for which the information is requested,



e) reasons for believing that the information requested is contained in

the requested Party or held or controlled by the person

within the jurisdiction of the requested Party;



f) as far as it is known, the name and address of the person liable

hold the information requested,



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, if the

information requested existed within the jurisdiction of that Contracting Party –

would be able to obtain the information under legislation or

established administrative practices of the requesting party as well as to

the request is in conformity with this agreement, and



h) indicating that the requesting party has taken all the

steps to obtain information at its

disposal within its own territory, but such measures

would give rise to disproportionate difficulties. 6.

competent authority of the requested Party shall, as soon as possible

provide the requested information to the requesting party. For

to meet an urgent response, the competent authority

in the requested party:



a) to the competent authority of the requesting party

confirm in writing the receipt of the request and within 60 days

After receipt, inform the competent authority of the

requesting party in writing of any deficiencies in the request.



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

been able to obtain and provide the information requested within 90

days from receipt of the request, including whether it

is unable to provide the information or if

the competent authority refuses to provide the information, to

It shall immediately inform the requesting party and

the reasons for not been able to seek and provide

data, what are the obstacles that are present or the reasons for

its refusal.



Article 6



Abroad carried out tax investigations



1. The requesting party may with reasonable notice, request that the

requested Party allow representatives of the competent

authority of the requesting party to be present in the requested

party, to the extent permitted by the

the latter Party's laws, to hear natural persons

and review the documents after written consent by the

persons concerned. The competent authority of the latter

Party shall notify the competent authority of the first-mentioned

Party of the time and place of the meeting with these people.



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

party, the competent authority of the other Contracting

party allow representatives of the competent authority of

the first party is present at the tax investigation in the

latter to the extent that this is considered appropriate.



3. Awarded damages a request referred to in paragraph 2, the competent

authority of the contracting party carrying out the investigation

as soon as possible inform the competent authority of the other

Party of the time and place of the investigation, if the authority or

person authorized to carry out the investigation and the

the procedures and conditions under which the first-mentioned party set

for the conduct of the investigation. All decisions with regard to the

the execution of investigation shall be taken by the party that performs

the investigation.



Article 7



Opportunity to reject a request



1. The requested Party has not obligation to obtain or

provide information that the requesting party would not be able to

obtain, in accordance with its law or customary

administrative practices for administration or enforcement

of its own tax law, or in response to a valid

the request, made under the appropriate circumstances, according to

This agreement from the requested Party. The competent authority

in the requested Contracting Party may refuse a request if the request does not have

made in accordance with this agreement.



2. the provisions of this Agreement shall not give rise to an obligation on the

a Contracting Party to provide information which would reveal

trade, business, industrial or professional secret or

commercial secret or in the course of trade, uses

procedures. Notwithstanding this, the information

referred to in article 5, paragraph 4 is not considered as such secrets

or such procedures only because they meet the

the conditions laid down in that paragraph.



3. the provisions of this Agreement shall not give rise to an obligation on the

a Contracting Party to obtain or provide information that

would reveal confidential communications between a client and his

Attorney or other legal professional, when such communications:



(a)) took place in order to apply for or provide legal advice,

or



b) took place in order to be used during or

pending legal proceedings.



4. the requested Party may refuse a request for information about

the provision of the information would be contrary to the General account

(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 refuse a request for information about

the requesting party have requested information for

Administration or enforcement of a provision of the

requesting party's tax legislation, or

coherent requirements, under the same conditions discriminate against

a national of the requested Party in relation to a

a national of the requesting party.



Article 8



Privacy



Any information received by a Contracting Party with

support of this agreement are to be kept secret in the same manner as

information collected with the assistance of the internal

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

or authorities (including courts and

management bodies) within the jurisdiction of that Contracting Party

involved in the assessment or collection of, the enforcement

action or prosecution, or processing of the appeal,

in respect of the taxes covered by this agreement. Such

persons or authorities shall use the information

only for such purposes. They may disclose the information referred to in

public court proceedings or in judicial decisions.

This information may not be disclosed to any other person, institution

or authority, or other jurisdiction, State or

independent territory which is not a party to this agreement without

the express written consent of the competent authority of

the requested Contracting Party.



Article 9



Costs



1. Unless the competent authorities of the Contracting Parties

otherwise agreed to the requested Party answer

for the usual costs for assistance.



2. Unless the competent authorities of the Contracting Parties

otherwise agreed to the requesting party

be responsible for costs for assistance or for the establishment of

procedures in connection with this agreement which cannot be

customary. Such costs include costs for

Executive assistance to the extent such assistance requires

the use of external advisors in connection with process or

for any other purpose.



3. If the requested Party considers that the costs that cannot be

It is considered customary will arise, the competent

authority of the requested Party shall consult with the competent

authority of the requesting party before further action

for assistance are taken.



Article 10



Mutual agreement procedure



1. where difficulties or doubts arise between the

Contracting Parties with regard to the application or interpretation

of this agreement, the competent authorities find decide

by mutual agreement.



2. The competent authorities of the Contracting Parties may, in addition to

What is clear from paragraph 1 mutual agree

the procedures for the application of this agreement.



3. The competent authorities of the Contracting Parties may enter into

direct links to each other in order to meet

Agreement pursuant to this article.



Article 11



Protocol



The attached Protocol shall form an integral part of this

agreements.



Article 12



Relating to the implementation



The Contracting Parties shall adopt such legislation as is

necessary to meet and give effect to the terms of this

agreements.



Article 13



Date of entry into force



1. the Contracting Parties shall notify the

each other when the measures taken by each Contracting

party required that this agreement should enter into force. Agreement

shall enter into force on the thirtieth day after the date of the last of the

These notifications have been received.



2. the agreement shall apply from the entry into force in respect of

all requests, but only with respect to

tax periods beginning January 1, 2011, or

later.



Article 14



Termination



1. this agreement will remain in force until it is terminated by a

Contracting Party. Each Contracting Party may at

diplomatic channels in writing to terminate the agreement by

notification thereof to the other Contracting Party. In

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

first day of the month following after the end of

the six-month period following the date of

notification of termination has been received by the other

Contracting Party.



2. In the event of termination, the Contracting Parties shall be

further bound by the provisions of article 8 in respect of

information obtained pursuant to this agreement.



In witness whereof the undersigned, being duly

authorized, have signed this agreement.



Done at Paris on 17 december 2010, in duplicate in the

English language.



For the Government of the Kingdom of Sweden



Gunnar Lund



For the Government of the Principality of Liechtenstein



Katja Gey



Protocol



to the agreement between the Government of the Kingdom of Sweden and


The Government of the Principality of Liechtenstein on the exchange of information

in tax matters



At the time of signing of the agreement between the Kingdom of

The Swedish Government and the Government of the Principality of Liechtenstein (' the

Contracting Parties ") on the exchange of information in

tax matters (the "agreement"), the Contracting Parties

agreed upon the following provisions, which shall form an

integral part of the agreement:



1. With regard to article 5, paragraph 5 (a)), it is assumed that it is not

necessary to provide the taxpayer's name to

determine the identity, the identity can be determined from

equivalent factors.

2. Formal contacts, including requests for information,

taken in the light of the provisions of the agreement shall be

writing between the competent authorities.



3. With regard to article 4, paragraph 1 (e)), it is assumed that the expression

"person" includes the estate.



4. With regard to article 4, paragraph 1 (f)), it is assumed that the expression

' company ' includes foundations, "Finland", trusts and

Special property amenities.



5. With regard to article 8, it is assumed that information can be received

both the requesting that the requested Party (see article 5

paragraph 5).



In witness whereof the undersigned, being duly

authorized, have signed this Protocol.



Done at Paris on 17 december 2010, in duplicate in the

English language.



For the Government of the Kingdom of Sweden



Gunnar Lund



For the Government of the Principality of Liechtenstein



Katja Gey