The agreement on Exchange of information concerning taxes
The Kingdom of Sweden and the Kingdom of the Netherlands as far as
concerning Aruba signed on september 10, 2009 shall apply as
law in this country. The agreement is drawn up in English and is shown
of the annex to this law.
Annex
AGREEMENT BETWEEN THE KINGDOM OF SWEDEN AND THE KINGDOM OF
THE NETHERLANDS IN RESPECT OF ARUBA FOR THE EXCHANGE OF
INFORMATION WITH RESPECT TO TAXES
The Kingdom of Sweden and the Kingdom of the Netherlands in
respect of Aruba, desiring to facilitate the exchange of
information with respect to taxes, have agreed as follows:
Article 1
Object and scope of this 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
9. 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. As regards the Kingdom of the Netherlands, this Agreement
shall apply only to Aruba.
3. This Agreement shall not affect the application in the
Contracting Parties of the rules on mutual legal assistance
in criminal matters.
Article 2
Jurisdiction
A Requested Party is not obligated to provide information
which is neither held by its authorities nor in the
possession or control of persons who are within its
territorial jurisdiction.
Article 3
Taxes covered
1. The taxes which are the subject of this Agreement are:
(a) in Aruba:
(i) the income tax (inkomstenbelasting);
(ii) the wage tax (loonbelasting);
(iii) the profit tax (winstbelasting); and
(iv) the dividend withholding tax (dividendbelasting);
(b) in Sweden:
(i) the national income tax (State income tax);
(ii) the withholding tax on dividends (withholding tax);
(iii) the income tax on non-residents (the Special
income tax for non-residents);
(iv) the income tax on non-resident artistes and athletes
(the Special income tax for non-resident artists
etc.);
(v) the municipal income tax (municipal income tax);
and
(vi) the yield tax on pension funds (capital yield tax on
pension funds).
2. This Agreement shall also apply to any identical taxes
imposed after the date of signature of this Agreement in
addition to or in place of the existing taxes. This Agreement
shall also apply to any substantially similar taxes imposed
After the date of signature of this Agreement in addition to,
or in place of, the existing taxes if the competent
authorities of the Contracting Parties so agree. Furthermore,
the taxes covered may be expanded or modified by mutual
agreement of the Contracting Parties in the form of an
Exchange of letters. 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 this Agreement.
Article 4
Definition
1. For the purposes of this Agreement, unless otherwise
defined:
(a) the term "Contracting Party" means the Kingdom of the
Netherlands in respect of Aruba or the Kingdom of Sweden as
the context requires;
(b) the term "Aruba" means that part of the Kingdom of the
Netherlands that is situated in the Caribbean area and
consisting of the Iceland of Aruba;
(c) the term "Sweden" means the Kingdom of Sweden and, when
used in a geographical sense, includes the national
territory, the territorial sea of Canada as well as other
the maritime areas over which Sweden in accordance with
international law exercises sovereign rights or jurisdiction;
(d) the term "competent authority" means
(i) in the case of Aruba, the Minister of Finance and
Economic Affairs or his authorised representative;
(ii) in the case of Canada, the Minister of Finance, his
authorised representative or the authority which is
designated as a competent authority for the purposes of this
Agreement;
(e) the term "person" includes an individual, a company and
any other body of persons;
(f) the term "company" means any body corporate or any entity
that is treated as a body corporate for tax purposes;
(g) the term "publicly traded company" means any company
whose principal class of shares is listed on a recognised
stock exchange provided its listed shares can be readily
purchased or sold by the public. Shares can be purchased or
sold "by the public" if the purchase or sale of shares is not
implicitly or explicitly restricted to a limited group of
investors;
(h) the term "principal class of shares" means the class or
classes of shares representing a majority of the voting power
and value of the company;
(i) 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 this Agreement
applies;
(l) the term "Applicant Party" means the Contracting Party
requesting information;
(m) the term "Requested Party" means the Contracting Party
requested to provide information;
(n) the term "information gathering measures" means laws and
administrative or judicial procedures that enable a
Contracting Party to obtain and provide the requested
information;
(o) the term "information" means any fact, statement or
record in any form whatever;
(p) the term "criminal laws" means all criminal laws
designated as such under domestic law irrespective of whether
contained in the tax laws, the criminal code or other
statutes;
(q) the term "criminal tax matters" means tax matters
involving intentional conduct which is liable to prosecution
under the criminal laws of the Applicant Party.
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
authority for the purposes specified in Article 1 of this
Agreement, has 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, with and protectors; and in the case of
Foundation, 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 this 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) the 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
the laws of the Applicant Party or in the normal course of
administrative practice and that the information request 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; and
(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
Spontaneous exchange of information
The Contracting Parties may forward to each other, without
prior request, the information of which they have knowledge.
Article 7
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 of the
Contracting Parties, 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 8
Possibility of declining a request
1. The Requested Party shall not be required to obtain or
provide information that the Applicant Party would not ask
able to obtain under its own laws for purposes of the
Administration or enforcement of its own tax laws. 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 paragraph 4
of Article 5 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. 3. the provisions of this
Agreement shall not impose an obligation on a Contracting Party
to obtain or provide information that would disclose any secret
communication between a client and his lawyer or other
legal representative where such communications:
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 by the taxpayer.
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 9
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 person 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 10
Costs
Unless the competent authorities of the Contracting Parties
otherwise agree, ordinary costs incurred in providing
assistance shall be borne by the Requested Party, and
extraordinary costs incurred in providing assistance
(including the reasonable costs of engaging external advisors in
connection with litigation or otherwise) shall be borne by
the Applicant Party. At the request of either Contracting
Party, the competent authorities shall consult as necessary
with regard to this Article, and in particular the competent
authority of the Requested Party shall consult with the
competent authority of the Applicant Party in advance if the
costs of providing information with respect to a specific
request are expected to be significant.
Article 11
Implementation legislation
The Contracting Parties shall enact any legislation necessary
to comply with, and give effect to, the terms of this
Agreement.
Article 12
Mutual agreement procedure
1. The competent authorities of the Contracting Parties shall
jointly endeavour to resolve any difficulties or doubts
arising as to the interpretation or application of this
Agreement.
2. In addition to the endeavour's referred to in paragraph 1,
the competent authorities of the Contracting Parties may
mutually determine the procedures to be used under Articles
5, 6 and 7.
3. The competent authorities of the Contracting Parties may
communicate with each other directly for the purposes of this
Article. 3. the Contracting Parties ' competent
authorities may enter into direct communication with each other at
the application of this article.
Article 13
Entry into force
1. Each of the Contracting Parties shall notify the other in
writing of the completion of the internal 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 as from that date. The provisions
of this Agreement shall apply for any taxable period, which
could still be investigated at the moment of the information
request, according to the laws of the Applicant Party.
Article 14
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 at least
six months before the end of any calendar year.
2. In such event, the Agreement shall cease to have effect
from the first day of January of the calendar year next
following the end of the six month period.
3. Notwithstanding any termination of this Agreement, the
Contracting Parties shall remain bound by the provisions
of Article 9 with respect to any information obtained in
This Agreement.
In witness whereof the undersigned, being duly authorised
thereto, have signed this Agreement.
Done at Paris, this 10th day of September 2009, in duplicate
in the English language.
For the Kingdom of Sweden
Per Holmström
For the Kingdom of the Netherlands in respect of Aruba
Nilo Swaen J.J.
Annex
(Translation)
AGREEMENT BETWEEN THE KINGDOM OF SWEDEN AND THE KINGDOM OF
THE NETHERLANDS IN RESPECT OF ARUBA ON THE EXCHANGE OF INFORMATION
TAX LIENS
The Kingdom of Sweden and the Kingdom of the Netherlands as far as
referring to Aruba, desiring to promote the exchange of information
regarding taxes, 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 the exchange of information which may be adopted
be relevant to the
the application and enforcement of the Contracting
the parties ' internal
legislation concerning taxes covered by this agreement.
Such information
includes information likely to be relevant for
the identification, assessment
and the collection of such taxes, debt collection and other
levy of execution
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 the manner laid down in article 9. The rights
added
people under the legislation of the requested Contracting Party or
administrative practice
remain applicable to the extent that they do not unduly
prevents or
delays the effective exchange of information.
2. As regards the Kingdom of the Netherlands, this agreement
applies only with
regard to Aruba.
3. the agreement shall not affect the application in the
Contracting Parties of the
the provisions on mutual assistance in criminal matters.
Article 2
Jurisdiction
The requested Party shall not be obliged to provide information
which is neither held by
its authorities or held or controlled by the persons
within its
jurisdiction.
1. The taxes covered by this agreement are:
a) in Aruba:
1) income tax
2) wage tax,
3) gains tax, and
4) coupon tax,
b) in Sweden:
1) state income tax,
2) withholding tax,
3) the Special income tax for non-residents,
4) the Special income tax for non-residents
artists and others,
5) the municipal income tax, and
6) capital yield tax on pension funds.
2. This agreement shall apply also to the taxes of the same kind, as
After
the signing of the agreement is imposed in addition to, or in the
rather than the
present output taxes. If the Contracting Parties '
competent
authorities will agree this agreement is applied also at
treasures of the
mainly similar kind after the signing of the agreement
at the side of the
or instead for the currently outgoing taxes. The
taxes
covered by the agreement can be extended or modified by
mutual
agreement between the Contracting Parties,
utväxlande of letters.
The competent authorities of the Contracting Parties shall
inform each other of
the significant changes that have been made concerning the
tax legislation and the
steps to obtain information of the kind covered by this
agreements.
Article 4
Definitions
1. Unless otherwise stated, for the purposes of this agreement
the following expression
the following meaning:
a) "Contracting Party" means the Kingdom of the Netherlands
as regards Aruba
or, depending on the context, the Kingdom of Sweden
b) "Aruba" refers to the part of the Kingdom of the Netherlands that is
located in the Caribbean
and consists of the island of Aruba,
c) "Sweden" means the Kingdom of Sweden and the includes, when
the term is used in
geographical importance, the territory of Sweden, Sveriges
territorial waters and other
maritime areas over which Sweden, in accordance with
the rules of international law,
sovereignty or jurisdiction,
d) "competent authority" means
1) as regards Aruba, the finance and economy Minister or
his authorised
agents;
2) in the case of Sweden, the Minister of finance, his
authorized representative or the
authority to which has been assigned to be the competent authority in
the application of the
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
such as 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 during
condition that
its listed shares can be bought or sold by
members of the public. Shares can
be purchased 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
authorities in the
Contracting Parties agreed,
j) "collective investment fund or collective
investment schemes "refer to all
undertakings for collective investment irrespective of their legal form.
"The Crowd collective
Investment Fund or public collective investment scheme "
refers to any
collective investment fund or collective
investment schemes whose shares,
shares or other rights can be freely bought, sold or
be redeemed by
members of the public. Participating interests, shares, or other rights of the Fund
or the system can
freely be purchased, sold or redeemed "by the public" about the purchase,
sale or
redemption does not implicitly or explicitly restricted to
a discrete circuit
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 allow for a
Contracting Party to
obtain and provide the information requested,
o) "information" means any fact task, message,
Act or other
documentation, in whatever form,
p) "criminal laws" means all criminal law
is referred to as such in
internal legislation regardless of whether it is contained in
tax legislation;
criminal legislation or regulations;
q) "these matters" means tax matters involving
intentional action
According to the criminal law of the requesting party may
be the subject of
prosecution.
2. Where a Contracting Party applies this agreement at any
time is considered,
unless the context is not causing the other, every expression
not defined in the
the agreement have the meaning expression at this time
According to the party's
legislation and the importance of the phrase under the
applicable
tax legislation in this part prevail over the
importance as
the term has under other legislation of that party.
Article 5
Exchange of information on request
1. the competent authority of the requested Party shall on
request leave
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
investigation would have
constituted a crime under the law of the requested party's laws on the
such a
actions carried out in the requested Party.
2. where the information available to the competent
authority of the
requested Party is not sufficient to meet a
request for information,
the requested Party shall – notwithstanding that the requested
the party may not have
needs of the information for its own tax purposes —
take all relevant
measures to obtain and provide the information requested.
3. If the competent authority of a requesting party specifically
request it, the
competent authority of the requested Party – in the
extent that this is
permitted by its internal legislation — leave
information pursuant to this
article in the form of taking of witness stories and
certified copies of
documents.
4. Each Contracting Party shall ensure that it has
the power to
through its competent authority and upon request, for the purposes
referred to in article 1
in this agreement, obtain and submit:
a) information held by banks, other financial
institutions and other
person acting in the capacity of representative or
managers, 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 –
information on ownership structure relating to all such
people in an ownership chain; in the case of trusts, information on
founders, Trustees, beneficiaries and "protectors"; in question
on foundations, information about founders, members of the
the Board of Directors and destinatärer. This agreement does not
obligation for the Contracting Parties to obtain or
provide information on the ownership structure of companies whose shares are
subject of general circulation or in public collective
investment funds or public collective
investment schemes, unless such information can
be obtained without incurring disproportionate
difficulties.
5. for requests for information under this agreement, the
competent authority of the
the requesting party to the competent authority of the
requested party leave
the following information, in order to demonstrate that the required
the information can be assumed
be relevant:
a) identity of the person who is the subject of an investigation
or investigation,
b) indication of the information requested, including their
closer to nature
and the form in which the requesting party wishes to receive
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 in the requested
its jurisdiction,
e) as far as it is known, the name and address of the person who can
possession of the requested information,
f) indicating that the request is in conformity with
legislation and
administrative practices of the requesting party and to the
competent authority of the
the requesting party – if the requested information was
within this party
jurisdiction – would be able to obtain the information under the
legislation or
established administrative practices of the requesting party, and
that the request is in
compliance with this agreement,
g) information that the requesting party has taken all the
measures to
collect the information at its disposal in
its own territory,
but such measures would impose a disproportionate
great difficulties.
6. the competent authority of the requested Party shall promptly
possible to leave the
requested information to the requesting party. In order to
meet a
reply promptly to the competent authority of the requested
party:
a) to the competent authority of the requesting party
confirm in writing
receipt of the request within 60 days after receipt
notify the
competent authority of the requesting Party of any
deficiencies in the request, and
b) if the competent authority of the requested
party has not been able to obtain and provide the requested
information within 90 days
from receipt of the request, including whether it
There is unable to
provide the information or if the competent
the Agency refuses to leave
the information, it shall immediately inform the requesting
party thereof and
the reasons for not having been able to seek and
provide the information, what are the obstacles that exist
or the reasons for its refusal.
Article 6
Spontaneous exchange of information
The Contracting Parties may, without prior request, provide
information provided by the
has knowledge of.
Article 7
Abroad-executed tax investigations
1. A Contracting Party may allow representatives of the
the competent
authority of the other Contracting Party are present in the
former party
to hear natural people and review documents after
written consent
of the persons concerned. The competent authority of the
the latter Party shall
notify the competent authority of the first-mentioned party if the
the time and place of the
the meeting with these people.
2. At the request of the competent authority of one of the
Contracting Parties may
the competent authority of the other Contracting Party
allow to
representatives of the competent authority of the first-mentioned
the party is currently
at the tax investigation in the latter to the extent
This is considered 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 execution of
the investigation. All decisions regarding the execution of the
the investigation shall be taken by the
party that carries out the investigation.
Article 8
Opportunity to reject a request
1. the requested Party shall have no obligation to obtain or
submit information
which the requesting party would not be able to obtain under
its legislation
the application or enforcement of its own
tax legislation. The competent
authority of the requested Party may refuse a request when
the request does not have a
made in accordance with this agreement.
2. the provisions of this Agreement shall not
entail the obligation of a Contracting Party to provide
information which would
disclose any trade, business, industrial or professional secret or
commercial
secret or trade used procedures.
Notwithstanding the
This, the information referred to in article 5, paragraph 4 is not
It is considered that such
secrets or such practices only because of
that they meet
the conditions laid down in that paragraph.
3. the provisions of this Agreement shall not result in
the obligation of a Contracting Party to obtain or provide
information
would reveal confidential communications between a client and his
Attorney or other
legal representative where such communications:
a) discussion in order to seek or provide legal
advice, or
b) events in order to be used during or
pending legal
procedures.
4. the requested Party may refuse a request for information
If the provision of
the information would be contrary to ordre public considerations (
public).
5. A request for information shall not be refused on the ground that
the tax claim giving rise to the request is filed by
the taxpayer.
6. the requested Party may refuse a request for information
where the requesting party has requested the information for the
the application 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 9
Privacy
Any information received by a Contracting Party with
support of this agreement
to be kept secret in the same manner as information
obtained with the support of the
internal laws of that party and may be disclosed only to
people or
authorities (including courts and administrative bodies)
within the
the jurisdiction of the contracting party who has dealings in
assessment or
the collection of levy of execution or prosecution, or processing
of appeal,
with respect to the taxes covered by this agreement. Such
people or
authorities shall use the information only for such
purposes. They get
disclose the information in public court proceedings
or in the
Court decisions. Information may not be disclosed to other
person, institution
or authority or any other jurisdiction without the express
written
consent of the competent authority of the requested Party.
Article 10
Costs
Unless the competent authorities of the Contracting Parties
agree
otherwise, the requested Party shall respond to customary
costs for
Executive assistance and the requesting party for the costs of
Executive assistance that does not
can be considered as usual (including the cost of
hire outsiders
Advisor in connection with the process or for other purposes). On
request of one of the
Contracting Parties, the competent authorities
deliberations in the case of this
Article and, in particular, the competent authority of the
requested Party in advance
consult the competent authority of the requesting party
If the cost of
to provide information in response to a request is expected
be high.
Article 11
Legislation transposing
The Contracting Parties shall adopt legislation such as is
necessary in order to
meet and give effect to the terms of this agreement.
Article 12
The procedure for the mutual agreement
1. The competent authorities of the Contracting Parties shall
common search resolve
difficulty or doubt arising in respect of
the interpretation or
the application of the agreement.
2. The competent authorities of the Contracting Parties may,
In addition to what is stated
of paragraph 1, lay down the procedures to be
applicable in accordance
with articles 5, 6 and 7.
3. The competent authorities of the Contracting Parties shall take
in direct connection with each other for the purposes of this
article.
Article 13
Date of entry into force
1. the Contracting Parties shall notify the
each other when they
national measures taken by each Contracting
party required
This agreement shall enter into force.
2. the agreement shall enter into force
on the 30th day after the last of these
intelligence has been
received and shall apply from the day. The provisions
in this agreement,
apply to each tax period which could still
be investigated in accordance with the
requesting party at the time of the request for
information.
Article 14
Termination
1. this Agreement shall remain in force until terminated by
a Contracting
party. Each Contracting Party may by diplomatic means
terminate the
the agreement by notification to this effect to the other
Contracting Party not less than six
months before the end of any calendar year.
2. In the event of such termination, the agreement ceases to
apply from 1 January of the calendar year in which
immediately after the end of the six-month period.
3. Notwithstanding the termination of this agreement, the Contracting
the parties be
continued to be bound by the provisions of article 9 in respect of
information
obtained pursuant to this agreement.
In witness whereof the undersigned, being
duly authorized, have signed this agreement.
Done at Paris on 10 september 2009 in duplicate in
English
the language.
For The Kingdom Of Sweden
Per Holmström
For the Kingdom of the Netherlands in respect of Aruba
Nilo Swaen J.J.