Law (2010:327) If Agreement Between Sweden And The Republic Of San Marino On The Exchange Of Information In Tax Matters

Original Language Title: Lag (2010:327) om avtal mellan Sverige och San Marino om utbyte av upplysningar i skatteärenden

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Read the untranslated law here: http://rkrattsbaser.gov.se/sfst?bet=2010:327

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