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Law (2010:1446) If Agreement Between Sweden And Saint Christopher (Saint Kitts) And Nevis On The Exchange Of Information In Tax Matters

Original Language Title: Lag (2010:1446) om avtal mellan Sverige och Saint Christopher (Saint Kitts) och Nevis om utbyte av upplysningar i skatteärenden

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The agreement on Exchange of information in tax matters

The Swedish Government and Saint Christopher (Saint Kitts) and Nevis

Government signed on March 24, 2010 to apply that law here in

the country. The agreement is drawn up in English and appears in annex

to this law.



Transitional provisions



2010:1446



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

tax year is missing, the tax levied on the day on which the Act

enters into force or later. In cases that are

skattebrotts cases under the agreement, the law, however,

apply as from its entry into force.



Annex



AGREEMENT BETWEEN THE GOVERNMENT OF SWEDEN AND THE GOVERNMENT

OF SAINT CHRISTOPHER (SAINT KITTS) AND NEVIS FOR THE EXCHANGE

OF INFORMATION RELATING TO TAX MATTERS



The Government of Sweden and the Government of Saint

Christopher (Saint Kitts) and Nevis, desiring to conclude an

Agreement for the exchange of information relating to tax

matters, have agreed as follows:



Article 1



Object and scope of the Agreement



1. The competent authorities of the Contracting Parties shall

provide assistance through exchange of information that is

foreseeably relevant to the administration and enforcement of

the 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. The taxes which are the subject of this Agreement are 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 "Saint Kitts and Nevis" means the twin island

The Federation of Saint Kitts (St. Christopher) and Nevis and, when

used in a geographical sense, means the territories of Saint

Kitts and Nevis;



(b)) 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;



(c)) the term "Contracting Party" means Sweden or Saint Kitts and

Nevis as the context requires;



d) the term "competent authority" means:



(i) in Saint Kitts and Nevis, the Financial Secretary or the

Financial Secretary due's 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 information for the purposes referred to in

Article 1. Such information shall be exchanged without regard

to whether the conduct being investigated would constitute a

crime under the laws of the requested Party if such conduct

occurred in the requested Party.



2. If the information in the possession of the competent

authority of the requested Party is not sufficient to enable it

to comply with the request for information, that Party shall

use all relevant information gathering measures to provide the

applicant Party with the information requested, notwithstanding

that the requested Party may not need such information for its

own tax purposes.



3. If specifically requested by the competent authority of an

applicant Party, the competent authority of the requested Party

shall provide information under this Article, to the extent

allowable under its 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, trusts, foundations, "Prison" 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 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 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)) (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;



(c)) the tax purpose for which the information is sought;



d) 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;



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 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;



g) 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. A Contracting Party may allow representatives of the

competent authority of the other Contracting Party to enter the

territory of the first-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 for purposes of the administration

or enforcement of its own tax laws. The competent authority of

the requested Party may decline to assist where the request is

not made in conformity with this Agreement.



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

Contracting Party the obligation to supply information which

would disclose any trade, business, industrial, commercial or

professional secret or trade process. Notwithstanding the

foregoing, information of the type referred to in Article 5,

paragraph 4 shall not be treated as such a secret or trade

process merely because it meets the criteria in that paragraph.



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

Contracting Party the obligation to obtain or provide

information, which would reveal confidential communications

between a client and an attorney, solicitor or other admitted

legal representative where such communications are:



(a) produced for the purposes of seeking or providing legal

advice; or



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

contemplated legal proceedings.



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

the disclosure of the information would be contrary to public

policy (ordre public).



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

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



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

the information is requested by the applicant Party to

administer or enforce a provision of the tax law of the

applicant Party, or any requirement connected therewith, which

discriminates against a 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 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 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 without

the express written consent of the competent authority of the

requested Party.



Article 9



Costs



Incidence of costs incurred in providing assistance shall be

agreed by the competent authorities of the Contracting Parties.



Article 10



Implementation legislation



The Contracting Parties shall enact any legislation necessary

to comply with, and give effect to, the terms of the Agreement.



Article 11



Mutual agreement procedure



1. Where difficulties or doubts arise between the Contracting

Parties regarding the implementation or interpretation of the

Agreement, the competent authorities shall endeavour to resolve

the matter by mutual agreement.



2. In addition to the agreements referred to in paragraph 1,

the competent authorities of the Contracting Parties may

mutually agree on the procedures to be used under Articles 5

and 6.



3. The competent authorities of the Contracting Parties may

communicate with each other directly for purposes of reaching

agreement under this Article.



Article 12



Entry into force



1. Each of the Contracting Parties shall notify the other in

writing of the completion of the procedures required by its law

for the entry into force of this Agreement.



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;



(b) for all other matters covered in Article 1, for taxable

period beginning on or after the date on which the Agreement

enters into force, or where there is no taxable period, for all

charges to tax arising on or after the date on which the

Agreement enters into force.



Article 13



Termination



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

Contracting Party. Either Contracting Party may terminate the

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 the Agreement.



In witness whereof the undersigned being duly authorised

thereto have signed the Agreement.



Done at Paris, this 24th day of March 2010, in duplicate in the

English language.



For the Government of Sweden



Per Holmström



For the Government of Saint Christopher (Saint Kitts) and Nevis



James E. Williams



(Translation)



AGREEMENT BETWEEN THE SWEDISH GOVERNMENT AND SAINT CHRISTOPHER (SAINT

KITTS) AND NEVIS GOVERNMENT, CONCERNING THE EXCHANGE OF INFORMATION IN

TAX MATTERS



The Swedish Government and Saint Christopher (Saint Kitts) and Nevis

Government, desiring to conclude an agreement 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. The taxes covered by this agreement are taxes of every

kind and nature to be charged 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) "Saint Kitts and Nevis" refers to the twin Islands Saint Kitts (St.

Christopher) and Nevis federation and, when the term is used in

geographic significance, Saint Kitts and Nevis territories,



(b)) "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;



(c)) "Contracting Party" means Sweden or Saint Kitts and

Nevis depending on the context,



d) "competent authority" means



1) in Saint Kitts and Nevis, the Minister of finance or his authorised

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

request information for the purposes set out in article

1. Such information shall be exchanged without regard to whether the

acts under investigation would have been a

offence under the legislation of the requested Contracting Party if such

actions carried out in the requested Party.



2. where the information available to the competent

authority of the requested Party is not sufficient to

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 a requesting party in particular

request, to the competent authority of the requested Party –

to the extent permitted by its internal

legislation provide information under this article in the form of

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 referred to in article 1 of the 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,

trusts, foundations, "Prison" and other persons, in that

including – with the limitations imposed by article 2 –

disclosure of ownership in respect of all such persons

in an 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 does not require 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 to the competent

authority of the requested Party shall disclose the following information,

to indicate that the requested information is likely to be

relevant:



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

examination,



b) 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;



(c)) the tax purpose for which the information

in demand,



d) 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;



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

hold the information requested,



f) 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;



g) information 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. the competent authority of the requested Party shall, as soon as possible

possible to supply the information requested to the requesting

party. To meet an urgent response to the competent

authority of the requested party:



a) to the competent authority of the requesting party

confirm in writing the receipt of the request 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. A Contracting Party may allow representatives of the

competent authority of the other contracting party be present

in the first-mentioned party to hear private individuals and

review documents after written consent by the relevant

the persons. The competent authority of the latter

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 legislation for administration or

enforcement of its own tax laws. The competent


authority of the requested Party may refuse a request when

the request has not been made in accordance with this agreement.



2. the provisions of this Agreement shall not 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 without the express

written consent of the competent authority of the

requested Party.



Article 9



Costs



The competent authorities of the Contracting Parties shall be

agreement on the distribution of costs incurred for assistance.



Article 10



Relating to the implementation



The Contracting Parties shall adopt such legislation as is

necessary to meet and give effect to the terms of the

the agreement.



Article 11



The procedure for the mutual



agreement



1. where difficulties or doubts arise between the

Contracting Parties with respect to the application or interpretation

of the 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 articles 5 and 6.



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 12



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.



2. the agreement shall enter into force on the thirtieth day following that of

the last of these notifications has been received and applied



(a)) in skattebrotts cases, from the date of

entry into force,



b) in all other matters falling within the scope of article 1, for

fiscal years beginning on the date of entry into force of

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 at a later time.



Article 13



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 under that contract.



In witness whereof the undersigned, being duly

authorized, have signed this agreement.



Done at Paris on March 24, 2010, in duplicate, in English

the language.



For the Swedish Government



Per Holmström



For Saint Christopher (Saint Kitts) and Nevis Government



James E. Williams