Law (2009:1287) If Agreement Between Sweden And The Netherlands In Respect Of Aruba On The Exchange Of Information Relating To Taxes

Original Language Title: Lag (2009:1287) om avtal mellan Sverige och Nederländerna såvitt avser Aruba om utbyte av upplysningar avseende skatter

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Read the untranslated law here: http://rkrattsbaser.gov.se/sfst?bet=2009:1287

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.