Law (2010:1445) If Agreement Between Sweden And Principality Of Monaco On The Exchange Of Information In Tax Matters

Original Language Title: Lag (2010:1445) om avtal mellan Sverige och Monaco om utbyte av upplysningar i skatteärenden

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Read the untranslated law here: http://rkrattsbaser.gov.se/sfst?bet=2010:1445

The agreement on Exchange of information in tax matters

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

Government signed on June 23, 2010 to apply that law here in

the country. The agreement is written in Swedish, French and English.

The Swedish and English text appears in annex to this

team.



Transitional provisions



2010:1445



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 matters pursuant to the agreement, the law, however,

apply from the entry into force.



Annex



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

MONACO ON THE EXCHANGE OF INFORMATION IN TAX MATTERS



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

Government, 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 Parties shall

assist each other with assistance through exchange of information

likely to be relevant to the administration and

enforcement of the Contracting Parties ' internal

legislation concerning taxes covered by this agreement.

Such information includes information that can be assumed to be

relevant for the determination, assessment and collection of such

taxes, debt collection and other enforcement measures

in respect of the tax debt or for the investigation or prosecution of

tax matters. Information shall be exchanged in accordance with

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

set out in article 8. The rights of persons

According to the legislation of the requested Party or administrative

law remains applicable in so far as they are not

unduly hinder or delay an effective exchange of

information.



2. this Agreement shall not affect the application in the

Contracting Parties, of the provisions on mutual legal

assistance in criminal matters.



3. this Agreement shall not apply to cases in which

information exchanged pursuant to Council Regulation (EC) No 1798/2003

of 7 October 2003 on administrative cooperation in the field of

value added tax and repealing Regulation (EEC) No 218/92

or later rules supersede or modify this

Regulation.



Article 2



Jurisdiction



The requested Party shall not be obliged to provide information that

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 characteristics of the Contracting Parties.



2. This agreement shall also apply to taxes by the same, or in the

mainly similar kind after the signing of the agreement will be

out alongside or in place of the currently outgoing

the taxes. The competent authorities of the Contracting

the Parties shall notify each other of significant changes that

made regarding the tax regime and the measures to

obtaining information covered by the agreement.



Article 4



Definitions



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

the following expression, the following meaning:



a) "Principality of Monaco" refers to the Principality of Monaco's land, internal waters,

such territorial waters, including the territorial sea floor

and, the airspace over these areas as well as the exclusive

economic zone and the continental shelf, over which the

Principality of Principality of Monaco, in accordance with the rules of international law

and the Principality of Monaco's national laws and regulations,

sovereignty or jurisdiction,



b) "Sweden" means the Kingdom of Sweden and the includes, when

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

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

Sweden, in conformity with international law, exercises

sovereign rights or jurisdiction;



c) "Contracting Party" means the Principality of Monaco Sweden or depending on

context,



d) "competent authority" means



1) in the Principality of Monaco, the Minister of economy and finance or his

authorised representative,



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 is 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,



in) "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

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, shares, or other rights

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

shares or other rights in the Fund or the system can

freely be purchased, sold or redeemed "by the public" about the purchase,

sale or redemption do not implicitly or explicitly

restricted to a limited group 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

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 Party to obtain and provide

information requested,



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 deemed, except where the context is not causing the other,

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

that statement has at this time according to the party's

legislation and the importance of the phrase under the

the applicable tax laws of that party owns preference

in front of the meaning as the expression has, in other

legislation of that party.



Article 5



Exchange of information on request



1. the competent authority of the requested Party shall on

request information for the purposes set out in article

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

conduct which is the subject of the investigation would have constituted a

offences under the legislation of the requested party if such

actions carried out in the requested Party.



2. where the information available to the competent

authority of the requested Party is not sufficient to

meeting a request for information, the requested Party

– Notwithstanding that the requested Party may not need

of the information for its own tax purposes – take

all relevant measures to obtain and provide the requested

the disclosures.



3. If the competent authority of a 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

the power to, by its competent authorities upon request and

for the purposes set out in article 1 of this agreement, obtain 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, "Anstalten" and other people, in that

including – with the limits imposed by article 2 –

disclosure of ownership regarding 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 imposes no obligation on

Contracting Parties to obtain or provide information about

ownership in the companies whose shares are publicly

circulation or in public collective investment funds or

public collective investment schemes, unless such

information can be obtained without incurring disproportionate

great difficulties.



5. for requests for information under this agreement, the

competent authority of the requesting party to the competent

authority of the requested Party shall provide the following information,

to show that the information requested is likely to be

relevant:




a) the identity of the person is the subject of the investigation or

investigation and for what period of time the information is requested,



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) grounds for believing that the information requested is available 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 to be adopted

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

requested information was within the jurisdiction of that Contracting Party –

could obtain 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

measures to obtain this information at its

disposal within its own territory, but such measures as

would give rise to disproportionate difficulties.



6. the competent authority of the requested Party shall promptly

possible provide the requested information to the requesting

party. To meet an urgent reply, the competent

authority of the requested party:



a) to the competent authority of the requesting party

confirm in writing the receipt of the request within 60 days

After receipt, inform the competent authority of the

requesting party in writing of any deficiencies in the request.



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

been able to obtain and provide the information requested within 90

days from receipt of the request, including whether it

There is unable to provide the information or if

the competent authority refuses to provide the information,

It shall immediately inform the requesting party accordingly and

the reasons for not having been able to seek and provide

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

its refusal.



Article 6



Abroad carried out skatteutred-tions



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 individuals and

review the documents after written consent by the concerned

the persons. The competent authority of the latter

shall notify the competent authority of the first-mentioned party

If 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 may allow representatives of the competent authority in

the first party is present at the tax investigation in the

latter to the extent deemed appropriate.



3. Awarded a request pursuant to 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 perform the investigation and the

procedures and conditions established by the first party

for the conduct of the investigation. All decisions regarding the

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

the investigation.



Article 7



Opportunity to reject a request



1. the requested Party shall have no obligation to obtain or

provide information that the requesting party would not be able to

gathering under its legislation for administration or

enforcement of its own tax laws. The competent

authority of the requested Party may refuse a request when

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



2. the provisions of this Agreement shall not entail the obligation for

a Contracting Party to supply 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 up-

fill the conditions laid down in that paragraph.



3. the provisions of this Agreement shall not entail the obligation for

a Contracting Party to obtain or provide information that

would reveal confidential communications between a client and his

Attorney or other legal professional, when such communications:



a) discussion in order to seek or provide legal advice,

or



b) events in order to be used during or

pending legal proceedings.



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

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 has requested the information for the

Administration or enforcement of a provision in the

requesting party's tax legislation, or

coherent requirements, under the same conditions discriminate against

a national of the requested Party in relation to a

national of the requesting party.



Article 8



Privacy



Any information received by a Contracting Party with

under this Agreement shall be kept secret in the same manner as

information obtained on the basis of the internal

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

or authorities (including courts and

management bodies) within the jurisdiction of the Contracting Party

who has dealings in tax assessment or collection, Executive

action or prosecution, or processing of the appeal,

with respect to the taxes covered by this agreement. Such

persons or authorities shall use the information

only for such purposes. They may disclose the information in

public court proceedings or in judicial decisions.

Information may not be disclosed to any other person, agency

or authority or any 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

agree on the apportionment of the costs incurred for official assistance.



Article 10



Relating to the implementation



The Contracting Parties shall adopt legislation such as is

necessary to meet and give effect to the terms of the

the agreement.



Article 11



The procedure for the mutual agreement



1. where difficulties or doubts arise between the

Contracting Parties in respect of the application or interpretation

of the agreement, the competent authorities shall seek to determine the matter

by mutual agreement.



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

as is apparent from paragraph 1, mutually agree on

the procedures for the application of articles 5 and 6.



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

direct connection with 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 these cases, from the date of

entry into force,



b) in all other matters covered in article 1, for the

fiscal year starting date of entry into force of the agreement

or later, or when any tax year,

for tax claims arising from the date of entry into force of

agreement or later.



Article 13



Termination



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

Contracting Party. Each Contracting Party may at

terminate the agreement through diplomatic channels 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 immediately following the end of

the six-month period following the date of

notification of denunciation was received by the other

Contracting Party.



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

continued to be bound by the provisions of article 8 in respect of

information obtained under that contract.



In witness whereof the undersigned, being duly

authorised, have signed this agreement.



Done at Paris on 23 June 2010, in duplicate in Swedish

French and English languages, all texts being equally

valid. In the event of discrepancies between the texts, the

English text shall prevail.



For the Government of the Kingdom of Sweden



Gunnar Lund



For the Principality of Monaco



Franck Biancheri



AGREEMENT BETWEEN THE GOVERNMENT OF THE KINGDOM OF SWEDEN AND

THE GOVERNMENT OF THE PRINCIPALITY OF MONACO FOR THE EXCHANGE

OF INFORMATION RELATING TO TAX MATTERS



The Government of the Kingdom of Sweden and the Government of

the Principality of Principality of Monaco, 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.



3. This Agreement shall not apply to cases where the exchange of

information is provided for by Council Regulation (EC) No

1798/2003 of 7 October 2003 on administrative cooperation in

the field of value added tax and repealing Regulation (EEC) No

218/92 or any subsequent rules replacing or amending this

Regulation.



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 "Principality of Monaco" means the Principality of Principality of Monaco's land,

internal waters, territorial sea including its bed and subsoil,

the air space over them, the exclusive economic zone and the

the continental shelf, over which the Principality of Principality of Monaco

exercises sovereign rights and jurisdiction in accordance with

the provisions of international law and the Principality of

Principality of Monaco's national laws and regulations;



(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 Canada or as the Principality of Monaco

context requires;



d) the term "competent authority" means:



(i) in the Principality of Monaco, the Minister of Finance and Economy or his

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

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 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, "Anstalten" and other

persons, including, within the constraints of Article 2,

ownership information on all such persons in an ownership

chain; in the case of trusts, information on settlors, trustees

and with; and in the case of foundations, information

on founders, members of the foundation council and

with. Further, this Agreement does not create an

obligation on the Contracting Parties to obtain or provide

ownership information with respect to publicly traded companies

or public collective investment funds or schemes unless such

information can be obtained without giving rise to

disproportionate difficulties.



5. The 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 and the period of time with respect to which the

information is requested;



(b)) (a) 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

furnishing the information or it refuses to furnish the

information, it shall immediately inform the applicant Party;

explaining the reason for its inability, the nature of the

obstacles or the reasons for its refusal.



Article 6



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 the 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

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 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 23th day of June 2010, in duplicate in the

Swedish, French 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



Gunnar Lund



For the Government of the Principality of Principality of Monaco



Franck Biancheri