The agreement on Exchange of information in tax matters
The Government of the Kingdom of Sweden and the Republic of San Marino
Government signed on January 12, 2010 to apply that law here
in the country. The agreement is drawn up in English and appears in annex
to this law.
Transitional provisions
2010:327
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 apply from the entry into force.
Annex
AGREEMENT BETWEEN THE GOVERNMENT OF THE KINGDOM OF SWEDEN AND
THE GOVERNMENT OF THE REPUBLIC OF SAN MARINO FOR THE EXCHANGE OF
INFORMATION RELATING TO TAX MATTERS
The Government of the Kingdom of Sweden and the Government of
the Republic of San Marino, 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 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 "San Marino" means the territory of the Republic of
San Marino, including any other area within which the Republic
of San Marino, in accordance with international law, exercises
sovereign rights or jurisdiction;
(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 San Marino as
the context requires;
d) the term "competent authority" means:
(i) in San Marino, the Ministry of Finance;
(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 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
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;
(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'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 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
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 12th day of January 2010, in duplicate in
the English language.
For the Government of the Kingdom of Sweden
Gunnar Lund
For the Government of the Republic of San Marino
Antonella Mularoni
(Translation)
AGREEMENT BETWEEN THE GOVERNMENT OF THE KINGDOM OF SWEDEN AND THE REPUBLIC OF SAN
MARINOS ON EXCHANGE OF INFORMATION IN TAX MATTERS
The Government of the Kingdom of Sweden and the Republic of San Marino
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
tax assets or for the investigation or prosecution of tax matters.
The information shall be exchanged in accordance with the provisions of this
Agreement and shall be kept secret in the manner laid down in article 8. The
rights of persons according to the requested Party
legislation or administrative practice remain applicable in
to the extent that they do not unduly prevent or delay
an effective exchange of information.
2. this Agreement shall not affect the application in the
Contracting Parties, of the provisions on mutual 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 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) "San Marino" refers to the Republic of San Marino territory;
including any other area in which the Republic of San
Marino in accordance with international law exercises sovereign
rights 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 Sweden or San Marino depending
on the context,
d) "competent authority" means
1) in San Marino, the Ministry of finance,
2) in Sweden, the Minister of finance or his authorised representative
or authority to whom be entrusted to be the 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 can be freely
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 scheme can be 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 been requested
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, action
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, each
expressions that are not defined in this agreement have the meaning
the expression has at that time under the party's law
and the importance of expression have under applicable
tax legislation in this part prevail over the
significance of the expression have under other legislation in this
party.
Article 5
Exchange of information on request
1. the competent authority of the requested Party shall, upon request,
provide information for the purposes set out in article 1. Such
information shall be exchanged without regard to whether the conduct
is the subject of the investigation would have constituted an offence under the
requested Party relating to such actions carried out in
the requested Party.
2. where the information available to the competent
authority of the requested Party is not sufficient to
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 of
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 people 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
survey,
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 contained in the
requested Party or held or controlled by the person within
the jurisdiction of the requested Party;
e) as far as it is known, the name and address of the person to be adopted
hold the information requested,
f) indicating that the request is in conformity with the law
and administrative practices of the requesting party and to the
competent authority of the requesting party – if the required
the disclosures were within that party's jurisdiction, would
to obtain the information under legislation or
established administrative practices of the requesting party as well as to
the request is in conformity with this agreement;
g) information that the requesting party has taken all the
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 specify the
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-executed tax investigations
1. A Contracting Party may allow representatives of the
competent authority of the other contracting party be present
in the first-mentioned party to hear individuals and
review the documents after written consent by the concerned
the persons. The competent authority of the latter Party shall
notify the competent authority of the first-mentioned party 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 information referred to
in article 5, paragraph 4 shall not be construed as such secrets or
such a practice would be due to meet
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 law or related
requirements under the same conditions discriminate against a citizen of
the requested Party in relation to a citizen 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 of, the enforcement
action or prosecution, or processing of the appeal,
with respect to the taxes covered by this agreement. Such people
or authorities shall use the information only for
such purposes. They may disclose the information in public
court proceedings or in judicial decisions. Information
shall not be disclosed to any person, agency or authority
or for any 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
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 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 its
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
tax year that begins on 1 January of the year immediately
following the date of entry into force of the contract or later,
or when any tax year, tax claims
generated 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
the other to the other Contracting Party. In the event of such
termination agreement ceases to have effect on the first day of the month
that immediately after the end of the six-month period
following the date of the notification of denunciation was received
of 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 January 12, 2010, in duplicate, at
English language.
For the Government of the Kingdom of Sweden
Gunnar Lund
For the Government of the Republic of San Marino
Antonella Mularoni
