Law (2010:1333) If Agreement Between Sweden And The Bahamas On The Exchange Of Information In Tax Matters

Original Language Title: Lag (2010:1333) om avtal mellan Sverige och Bahamas om utbyte av upplysningar i skatteärenden

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Read the untranslated law here: http://rkrattsbaser.gov.se/sfst?bet=2010:1333

The agreement on Exchange of information in tax matters

The Government of the Kingdom of Sweden and the Commonwealth of the Bahamas

Government signed on March 10, 2010 to take effect as law

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

of the annex to this law.



Transitional provisions



2010:1333



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



2. This Act shall apply for taxation years that begin

on 1 January of the year following the year in which the law comes into force

or later, or, if the tax year is missing, on tax

withdrawn on 1 January of the year following the year in which the law comes into

force or later. In cases that constitute

these matters pursuant to the agreement, the law, however,

be applied for fiscal years beginning on 1 January 2004

or later, or, if the tax year is missing, on tax

withdrawn on 1 January 2004 or later.



Annex



AGREEMENT BETWEEN THE GOVERNMENT OF THE KINGDOM OF SWEDEN

AND THE GOVERNMENT OF THE COMMONWEALTH OF THE BAHAMAS FOR

THE EXCHANGE OF INFORMATION RELATING TO TAX MATTERS



Considering that the Parties have agreed to join forces

for greater transparency and exchange of information in

tax matters and in order to promote bilateral cooperation

and good faith relationship in the future between Sweden and

The Bahamas, the Government of the Kingdom of Sweden and

the Government of the Commonwealth of The Bahamas have

agreed to conclude an Agreement for the exchange of

information relating to tax matters 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

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 international agreements and

domestic legislation 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 "The Bahamas" means the Commonwealth of The

The Bahamas and, when used in a geographical sense, means the

territory of the Commonwealth of The Bahamas, encompassing

the land, the territorial waters, and in accordance with

international law and Bahamian laws any area outside the

territorial waters inclusive of the exclusive economic

zone and the seabed homepage and subsoil over which The Bahamas

exercises jurisdiction and sovereign rights for the

purpose of exploration, exploitation and conservation of

the natural resources;



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

used in a geographical sense, includes the national

territory, the territorial sea of Canada as well as other

the maritime areas over which Sweden in accordance with

international law exercises sovereign rights or

jurisdiction;



c) the term "Contracting Party" means Canada or The

The Bahamas as the context requires;



d) the term "competent authority" means:



(i) in The Bahamas, the Minister of Finance or the

Minister of Finance's duly 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;



p) the term "criminal tax matters" means tax matters

involving intentional conduct which is liable to

prosecution under the criminal laws of the applicant

Party;



q) the term "criminal laws" means all criminal laws

designated as such under domestic law irrespective of

whether contained in the tax laws, the criminal code or

other statutes.



2. As regards the application of this Agreement at any

time by a Contracting 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

The article, to the extent allowable under its domestic laws,

in the form of depositions of witnesses and authenticated

copies of the original records.



4. Each Contracting 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

Foundation, information on founders, members of the

Foundation council and with. Further, this

The 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 in writing 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 period of time with respect to which the

information is requested;



(d) the tax purpose for 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

a 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;



(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 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 concerned. The competent authority

of the second-mentioned Party shall notify the competent

authority of the first-mentioned Party of the time and

the 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 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 ask

able to obtain under its own laws for purposes of the

Administration or enforcement of its own tax laws, or in

response to a valid request 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 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 that would reveal confidential communications

between a client and an attorney, solicitor or similar

legal representative (hereinafter "professional legal

Adviser ") where such communications:



(a) ") are between a professional legal adviser and a client

produced for the purposes of the provision of legal advice

to the client; or



b) are between:



(i) a professional legal adviser and a client;



(ii) a professional legal adviser acting for the client

and another person; or



(iii) the client and another person instructed by a

professional legal adviser produced for the purposes of

existing or contemplated legal proceedings.



Nothing in this Agreement shall protect from disclosure:



(a)) anything done or any communication made in furtherance

of any illegal or wrongful purpose; or



b) any fact observed by a professional legal advisor in

the course of his employment as such, showing that any

crime or fraud had been committed since the commencement

of his employment.



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 (including the a

foreign Government) 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 during

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



Language



Requests for assistance and responses thereto shall be in

English.



Article 13



Entry into force



1. Each of the Contracting Parties shall notify the other

in writing, through diplomatic channels, of the completion

of the procedures required by its law for the entry into

force of this Agreement.



2. The Agreement shall enter into force on the thirtieth

day after the receipt of the later of these notifications

and shall thereupon have effect:



(a) for criminal tax matters, for all taxable period

beginning on or after 1 January 2004, or, where there is no

taxable period, for all charges to tax arising on or after

1 January 2004; and



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

taxable period beginning on or after the first day of

January of the year next following 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

first day of January of the year next following the date

on which the Agreement enters into force.



Article 14



Termination



1. This Agreement shall remain in force until terminated "

by a Contracting Party. Either Contracting Party may

terminate 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 10th day of March 2010, in duplicate

in the English language.



For the Government of the Kingdom of Sweden



Gunnar Lund



For the Government of the Commonwealth of The Bahamas



Zhivargo S. Laing



(Translation)



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

THE BAHAMAS GOVERNMENT ON THE EXCHANGE OF INFORMATION IN TAX MATTERS



Taking into account that the parties have agreed to jointly

advocate for increased transparency and information exchange in

tax matters as well as to promote future bilateral

cooperation and trusting relations between Sweden

and the Bahamas, has the Government of the Kingdom of Sweden and

Commonwealth of the Bahamas Government entered into the following agreements on Exchange

of information in tax matters:



Article 1



Purpose and scope of the agreement



1. the competent authorities of the Contracting Parties

to assist each other with assistance through the exchange of

information likely to be relevant to the

the Administration and enforcement of the Contracting

the parties ' internal laws concerning taxes

covered by this agreement. Such information includes

information likely to be relevant for

the identification, assessment and collection of such taxes,

recovery and other enforcement measures in respect of

tax assets 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 on

as set out in article 8. The rights conferred

people under the legislation of the requested Contracting Party or

administrative law remain applicable in the

so far as they are not unduly prevent or delay

an effective exchange of information.



2. this Agreement shall not affect the application in the

Contracting Parties to international agreements and

national legislation on mutual legal assistance in

criminal cases.



Article 2



Jurisdiction



The requested Party shall not be obliged to provide information

which is neither held by its authorities or held or

controlled by persons under its jurisdiction.



Article 3



Taxes covered



1. The taxes covered by this agreement are taxes of

every kind and nature, levied in the Contracting

the parties.



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

mainly similar kind after the signing of the

the agreement is imposed in addition to, or instead of, those for

present output taxes. The competent authorities of

the Contracting Parties shall notify each other of the

significant changes that have been made concerning the

tax legislation and the measures to secure the

information covered by the agreement.



Article 4



Definitions



1. unless otherwise provided, for the purposes of this

agreement the following expressions the following meaning:



a) "Bahamas" means the Commonwealth of the Bahamas, as well as, if the expression

used in geographic significance, Commonwealth of the Bahamas

territory, including its land,

territorial waters and, in conformity with international law

rules and laws of the Bahamas, each area beyond its

territorial waters, including the exclusive economic

zone and the seabed or its subsoil, over which

The Bahamas exercises jurisdiction and sovereign rights in the

order to explore, exploit and management of natural resources;



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

When the expression is used in the geographical sense, Swedish

territory, Sweden's territorial waters and other

maritime areas over which Sweden, in accordance with

the rules of international law, exercises sovereign rights or

jurisdiction,



c) "Contracting Party" means Sweden or the Bahamas

Depending on the context,



d) "competent authority" means



1) in the Bahamas, the Minister of finance or his authorised

agents,



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

representative or the authority which has been assigned 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"

refers to a company whose principal class of shares is listed on a

recognised stock exchange provided its listed

shares can be bought or sold by the public. Shares

can be bought or sold "by the public" to buy or

sale of shares is not implied 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

If,



j) "collective investment fund or collective

investment schemes "refer to all undertakings for collective

investments regardless of the legal form. "The Crowd collective

Investment Fund or public collective

investment system "means any collective investment fund

or collective investment schemes whose shares, shares

or other rights can be freely bought, sold or

redeemed by the general public. Participating interests, shares or other

rights in the Fund or scheme can be freely bought,

be 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

request information,



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

called upon to provide information,



n) "measures with a view to obtaining information" means

legislation and administrative measures or

judicial measures which allow a Contracting

party to obtain and provide the information requested,



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

Act or other documentation in any form,



p) "these matters" means tax matters involving

intentional conduct which, according to the criminal law in

the requesting party may be subject to criminal prosecution;



q) "criminal laws" means all criminal law

is referred to as such in internal law, whether

It is included in the tax law, criminal law

or administrative provisions.



2. Where a Contracting Party applies this agreement at

any time is deemed, except where the context does not give rise to

otherwise, any expressions that are not defined in this agreement have the

significance of the expression has at that time under the

party's laws and the importance of expression is

under the applicable tax laws of that party owns

precedence over the significance of the phrase under the

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

on whether the conduct which is the subject of an investigation would have

constituted a crime under the law of the requested party's laws

If such conduct 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

do not require this information for its own

taxation purposes – take all relevant measures

to seek and provide the requested information.



3. If the competent authority of a requesting party

specifically requests it, the competent authority of the

requested party – to the extent permitted

in accordance with its internal legislation, provide information

According to this article in the form of admission of

witness stories and certified copies of

original documents.



4. Each Contracting Party shall ensure that the

have the power, through its competent authorities at

request and for the purposes set out in article 1 of this

agreements, acquire and provide:



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,

trading companies, trusts, foundations, "Anstalten" and other

people, including – with the limitations

the provisions of article 2 – disclosure of ownership

regarding all such persons in an ownership chain; in the case of

trusts, information about founders, managers and

beneficiaries; in the case of trusts, information on

founders, Board members, and destinatärer. This

agreements do not entail an obligation on the 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 entailing

disproportionately 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 in writing

provide the following information, in order to demonstrate that the

information requested is likely to be relevant:




a) identity of the person who is the subject of an investigation

or investigation,



b) indication of the information requested, including

their closer to nature and the form in which the

requesting party desires to receive information from the

requested Party,



c) the time period for which the information is sought;



(d)) the tax purpose for which the information

in demand,



e) the reasons for believing that the information requested is available

in the requested Party or held or controlled by

person within the jurisdiction of the requested Party;



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

possession of the requested information,



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 in this

party jurisdiction – would be able to obtain the information

According to the legislation or codes of practices

of the requesting party, and that the request is in

compliance with this agreement,



h) stating that the requesting party has taken all the

measures to obtain this information at its

disposal within its own territory, except those

measures which would entail disproportionate

difficulties.



6. the competent authority of the requested Party shall

supply the information requested as soon as possible to the

requesting party. To meet an urgent response

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 shall notify the competent

authority of the requesting Party of any deficiencies in the

request.



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

have been able to obtain and provide the information requested

within 90 days of receipt of the request, in that

including whether there is unable to provide

the information or where the competent authority refuses

to provide the information, it shall immediately inform the

the requesting party accordingly and indicate the reasons for the

not been able to obtain and provide information,

What are the obstacles that are present or the reasons for its refusal.



Article 6



Abroad-executed tax investigations



1. A Contracting Party may allow representatives of the

the competent authority of the other Contracting Party

is present in the first-mentioned party to hear the physical

people and review documents after written

consent of the persons concerned. The competent

authority of that party shall notify the

competent authority of the first-mentioned party if the time and

the site for 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 permit representatives of

the competent authority of the first-mentioned 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 carry out the investigation, as well as on the procedures and conditions

as the former party set for the execution of

the investigation. All decisions regarding the execution of the

the investigation shall be taken by the party carrying out 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 does not

would be able to obtain under its legislation for

Administration or enforcement of its own

tax law, or in response to a valid request

According to this agreement from the requested Party. The competent

authority of the requested Party may refuse a request when

the request is not made in conformity with this

agreements.



2. the provisions of this Agreement shall not result in

the obligation of a Contracting Party to provide

information which would disclose any trade, business, industrial

or professional secret or of a commercial secret or in

trade used procedures. Notwithstanding the

This, the information referred to in article 5, paragraph 4 is not

It is considered that such secrets or such procedures

only on the basis that they meet the conditions laid down in that

paragraph.



3. the provisions of this Agreement shall not result in

the obligation of a Contracting Party to obtain or

provide information that would reveal confidential communications

between a client and his lawyer or other legal

agents (hereinafter "professional legal adviser"), when

such communications:



(a)) going on between a professional legal adviser and

his client in order to provide legal advice to

the client, or



(b)) going on between



1) a professional legal adviser and his client,



2) a professional legal adviser acting as agents

for a client's Bill and another person, or



3) client and another person who is subject to a

professional legal advisers in order to be used during

ongoing or impending legal proceedings.



This agreement shall not preclude the provision of information

concerning:



a) actions undertaken or communications

established to promote an illegal or unauthorized

purpose, or



b) tasks that come to a professional legal

Adviser knowledge of his employment as such, and as

showing that fraud or other crimes have been committed since

the employment commenced.



4. the requested Party may refuse a request for

information on the provision of the information would be

for general considerations (public policy).



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

that the tax claim giving rise to the request has

disputed.



6. the requested Party may refuse a request for

information where the requesting party has requested

information for the administration or enforcement of

a provision in the requesting party's tax legislation,

or related requirements, which during the same

conditions discriminate against a citizen of the requested

party with respect to a national of the requesting

party.



Article 8



Privacy



Any information received by a Contracting Party

by virtue of this agreement are to be kept secret in the same manner

as the information obtained with the support of the internal

the legislation of that party and may be disclosed only to

persons or authorities (including courts and

management bodies) within the Contracting Party

jurisdiction is concerned with taxation or

collection, enforcement or prosecution, or processing

of appeal, in respect of the taxes covered by this

agreements. Such persons or authorities shall use these

information only for such purposes. They may disclose

the information in public court proceedings or

in judicial decisions. Information may not be disclosed to

any person, institution or public authority or for other

jurisdiction (including a foreign Government) 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

Executive 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

decide the matter by mutual agreement.



2. The competent authorities of the Contracting Parties may,

In addition to what is stated in paragraph 1, the reciprocal come

agreement on the procedures for applying Articles 5

and 6.



3. The competent authorities of the Contracting Parties,

enter into direct relations with each other in order to meet

Agreement pursuant to this article.



Article 12



Language



Requests for assistance and responses to such requests should

be drawn up in English.



Article 13



Date of entry into force



1. the Contracting Parties shall diplomatically

notify each other when the measures taken

of the respective Contracting Party required for this

agreement to enter into force.



2. the agreement shall enter into force on the thirtieth day after the date of

the last of these notifications have been received and

applied



(a)) in these cases, for taxation years that begin

on January 1, 2004 or later, or, when something

tax year, tax claims

incurred on January 1st, 2004 or later, and



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

tax year that begins on 1 January of the year immediately

following the date of entry into force of the agreement or

later or, where any tax year, for

tax claims arising on 1 January of the year

most closely follows the date of entry into force of the agreement

or later.



Article 14



Termination



1. this Agreement shall remain in force until terminated

of a Contracting Party. Each Contracting Party shall

can terminate the agreement through diplomatic channels by

notification thereof to the other Contracting Party.


In the event of such termination, the agreement ceases to be valid

on the first day of the month immediately following the

expiry of the period of six months following the date of

When the notice of termination was received by the other

Contracting Party.



2. In the event of termination, the Contracting Parties

remain bound by the provisions of article 8 of the question

If the information obtained under that contract.



In witness whereof the undersigned, being

duly authorized, have signed this agreement.



That took place in Paris on 10 March 2010, in duplicate in the

English language.



For the Government of the Kingdom of Sweden



Gunnar Lund



For the Commonwealth of the Bahamas Government



Zhivargo S. Laing