The agreement on Exchange of information in tax matters
The Swedish Government and the Government of the Turks and Caicos Islands
signed on december 16, 2009 to apply that law here in
the country. The agreement is drawn up in English and appears in annex
to this law.
Transitional provisions
2010:333
1. this law shall enter into force on the day the Government determines.
2. this law shall be applied for fiscal years beginning 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 levied on 1
January of the year following the year in which the law comes into force or
later. In the cases that make up these matters pursuant to the agreement
the law, however, shall apply as from the entry into force.
Annex
AGREEMENT BETWEEN THE GOVERNMENT OF CANADA AND THE GOVERNMENT
OF THE TURKS AND CAICOS ISLANDS FOR THE EXCHANGE OF
INFORMATION RELATING TO TAX MATTERS
The Government of Canada and the Government of the Turks and
Caicos Islands, 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.
2. 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.
3. This Agreement shall not affect the application in the
Contracting Parties of the rules on mutual 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 Turks and Caicos Islands" means the Territory
of the Turks and Caicos Islands;
(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 maritime areas
over which Sweden in accordance with international law
exercises sovereign rights or jurisdiction;
c) the term "Contracting Party" means Canada or the Turks and
Caicos Islands as the context requires;
d) the term "competent authority" means:
(i) in the Turks and Caicos Islands, the Permanent Secretary
in the Ministry of Finance or his authorized representative
who is designated as a competent authority for the purposes of
This Agreement;
(ii) in Sweden, the Minister of Finance, his authorized
representtative 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
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
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 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;
(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 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
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 first-mentioned Party to be present at the
appropriate party 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 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 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 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 16th day of December, 2009, in duplicate in
the English language.
For the Government of Canada
Gunnar Lund
For the Government of the Turks and Caicos Islands
Gordon Wetherell
(Translation)
AGREEMENT BETWEEN THE SWEDISH GOVERNMENT AND THE TURKS AND CAICOS ISLANDS
GOVERNMENT ON THE EXCHANGE OF INFORMATION IN TAX MATTERS
The Swedish Government and the Government of the Turks and Caicos Islands, as
wish 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 a way
referred to in article 8.
2. The rights of persons under the law of the requested
party's laws or administrative practice remain
applicable insofar as they do not unduly hinder
or delay the effective exchange of information.
3. this Agreement shall not affect the application in the
Contracting Parties, of the provisions on mutual assistance in
criminal cases.
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
charged alongside or in place of the currently
outgoing taxes. The competent authorities of the
Contracting Parties shall notify each other of the essential
changes made on the tax legislation and the
measures with a view 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) "Turks and Caicos Islands" refers to the Turks and Caicos Islands
territory,
b) "Sweden" means the Kingdom of Sweden and the includes, when
the expression is used in the geographical sense, Swedish
territory, territorial waters of Sweden and other maritime areas
over which Sweden, in accordance with international law,
sovereignty or jurisdiction,
c) "Contracting Party" means Sweden or Turks and
Caicos Islands depending on the context,
d) "competent authority" means
1) in Turks and Caicos Islands, Secretary of State in
the Ministry of finance, or his authorised representative to
What has been assigned to be a competent authority for the purposes of
This agreement,
2) in Sweden, the Minister of finance or his authorised representative
or authority to whom be entrusted to be competent
authority for the purposes of this agreement,
e) "person" includes natural persons, companies and other
personal association,
f) "company" means any legal person or any other that at
taxation is treated as a legal person,
g) "companies whose shares are the object of general circulation" means
a company whose principal class of shares is listed on a recognised
Stock Exchange provided its listed shares freely
can be purchased or sold by the public. Shares can be bought or
sold "by the public" about the purchase or sale of shares
do not implicitly or explicitly restricted to a
definite circle of investors,
h) "principal class of shares" means the shares that
represents the majority of the votes in, and the value of the company,
in) "recognised stock exchange" means such stock as 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, stock or other
rights can be freely bought, sold, or redeemed by
members of the public. Participating interests, shares, or other rights of the Fund
or the system can be freely bought, sold, or redeemed "by
the public "about the purchase, sale or redemption are not
implicitly or explicitly restricted to a limited
circle of investors,
k) "tax" means any tax covered by this agreement,
l) "requesting 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 the information for its own tax purposes
– take all relevant measures to obtain and submit the
information requested.
3. If the competent authority of a requesting party specifically
request, to the competent authority of the requested Party
– to the extent that this is 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 the agreement, seek and
leave:
a) information held by banks, other financial
institutions and any other person acting in the capacity of
representative or trustee, including agents and
Trustees,
b) information on the ownership of companies, partnerships,
trusts, foundations, "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
If ownership in companies whose shares are publicly
circulation or in public collective investment funds or
public collective investment schemes, unless such
information can be obtained without entailing
disproportionately great difficulties.
5. for requests for information under this agreement, the
competent authority of the requesting 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) 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
the party wants 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 —
the requested information was within the jurisdiction of that Contracting Party
– could obtain the information in accordance with legislation
or accepted administrative practices of the requesting party
and that 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
that 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
There is unable to provide the information
or where the competent authority refuses to leave
the information, it shall immediately inform the requesting
party thereof and give reasons for not having been able to
obtain and provide the information, what are the obstacles that
exists or the reasons for its refusal.
Article 6
Abroad-executed tax investigations
1. A Contracting Party may allow representatives of 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 by
the persons concerned. The competent authority of the
the latter Party shall notify the competent authority of the
former party of the time and place of the meeting with these
persons.
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 authorised to carry out the investigation
as well as on the procedures and conditions under which the first-mentioned party
established for the conduct of the investigation. All decisions
with regard to the conduct of the investigation shall be taken by the parties
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 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 provide information which would
disclose any trade, business, industrial or professional secret or
commercial secret or commercial project.
practice. Notwithstanding this, the disclosures
referred to in article 5 paragraph 4 cannot be considered as such secrets
or such a procedure only due to the
satisfies the conditions laid down in that paragraph.
3. the provisions of this Agreement shall not entail the obligation
for a Contracting Party to obtain or provide
information that would reveal confidential communications between a
the client and his lawyer or other legal professional, when
such communications:
a) discussion in order to seek or provide legal advice,
or
b) events in order to be used during or
pending legal proceedings.
4. the requested 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 citizen of the requested Contracting Party in
According 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 Contracting Party
jurisdiction that has dealings with the assessment or collection of,
levy of execution or prosecution, or processing of the
appeal, in respect of the taxes covered by this agreement.
Such persons or authorities shall use these
information only for such purposes. They may disclose
the information in public court proceedings or in
Court decisions. Information may not be disclosed to other
person, institution or public authority or for other
jurisdiction without the express written consent of the
competent authority of the requested Party.
Article 9
Costs
The Contracting Parties shall agree on the distribution
of 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 what is stated in paragraph 1, mutually agree on
the procedures for the application of articles 5 and 6.
3. The competent authorities of the Contracting Parties shall take
in 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 actions taken by the respective
a Contracting Party which required that this Agreement shall enter into
force.
2. the agreement shall enter into force on the thirtieth day following that of
the last of these notifications have been received and
applied
(a)) in these cases, from the date of
entry into force,
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 when any tax year, for
tax claims which arise on 1 January of the year immediately
following the date of entry into force of the 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
remain bound by the provisions of article 8 in respect of
information obtained under that contract.
In witness whereof the undersigned, being
duly authorized, have signed this agreement.
Done at Paris, 16 december 2009 in duplicate in
English language.
For the Swedish Government
Gunnar Lund
For the Government of the Turks and Caicos Islands
Gordon Wetherell