Law (2009:1286) If Agreement Between Sweden And The Netherlands With Regard To The Netherlands Antilles On The Exchange Of Information Relating To Taxes

Original Language Title: Lag (2009:1286) om avtal mellan Sverige och Nederländerna såvitt avser Nederländska Antillerna om utbyte av upplysningar avseende skatter

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Read the untranslated law here: http://rkrattsbaser.gov.se/sfst?bet=2009:1286

The agreement on Exchange of information concerning taxes

The Kingdom of Sweden and the Kingdom of the Netherlands as far as

concerning the Netherlands Antilles signed on 10 september

2009 will apply that law in this country. The agreement is drafted

English and appears in annex to this law.



Annex



AGREEMENT BETWEEN THE KINGDOM OF SWEDEN AND THE KINGDOM OF

THE NETHERLANDS, IN RESPECT OF THE NETHERLANDS ANTILLES, FOR

THE EXCHANGE OF INFORMATION WITH RESPECT TO TAXES



The Kingdom of Sweden and the Kingdom of the Netherlands, in

respect of the Netherlands Antilles, 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

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. As regards the Kingdom of the Netherlands, this Agreement

shall apply only to the Netherlands Antilles.



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 the Netherlands Antilles:



(i) the income tax (inkomstenbelasting);



(ii) the wages tax (loonbelasting);



(iii) the profit tax (winstbelasting);



(iv) the surtaxes on the income and profit tax (opcenten op

the income-a winstbelasting);



(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 the Netherlands Antilles, or the

Kingdom of Sweden as the context requires;



(b) the term "Netherlands Antilles" means that part of the

Kingdom of the Netherlands that is situated in the Caribbean

Sea and Iceland consisting of the Territories of Bonaire,

Curaçao, Saba, St Eustatius and St Maarten (Dutch part)

including the territorial waters thereof and the parties of the

seabed homepage and its subsoil under the Caribbean Sea over which the

Kingdom of the Netherlands has sovereign rights in accordance

with international law but excluding the party thereof

relating to 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 the Netherlands Antilles, the Minister of

Finance 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



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 secondmentioned

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 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.



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 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 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 9



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 10



Implementation legislation



The Contracting Parties shall enact any legislation necessary

to comply with, and give effect to, the terms of this

Agreement.



Article 11



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

and 6.



3. The competent authorities of the Contracting Parties may

communicate with each other directly for the purposes of this

Article.



Article 12



Entry into force



1. Each of the Contracting Parties shall notify the other in

writing, through diplomatic channels, of the completion of

the internal procedures required by its law for the entry

into force of this Agreement.

Article 12



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 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 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 at least

six months before the end of any calendar year.



2. In such event, the Agreement shall cease to have effect on

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 8 with respect to any information obtained under 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 the

Netherlands Antilles



Ersilia de Lannooy



(Translation)




AGREEMENT BETWEEN THE KINGDOM OF SWEDEN AND THE KINGDOM OF

THE NETHERLANDS IN RESPECT OF THE NETHERLANDS ANTILLES ON THE EXCHANGE

OF INFORMATION CONCERNING TAXES



The Kingdom of Sweden and the Kingdom of the Netherlands as far as

refers to the Dutch Antilles, are to promote the exchange of

information regarding taxes, have agreed

the following:



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 likely to be relevant for the purposes

and enforcement of the Contracting Parties ' internal

legislation concerning taxes covered by this agreement.

Such information includes information that can be adopted

be relevant for the determination, assessment and collection of the

such taxes, debt collection and other enforcement measures

in respect of the tax debt or for the investigation or prosecution of

tax matters. Information shall be exchanged in accordance with

the provisions of this agreement and shall be kept secret in a way

referred to in article 8. The rights of persons

According to the legislation of the requested Party or administrative

law remains applicable in so far as they are not

unduly hinder or delay an effective exchange of

information.



2. As regards the Kingdom of the Netherlands, this agreement

apply only with respect to the Netherlands Antilles.



3. the agreement shall not affect the application in the Contracting

the parties of the provisions on mutual assistance in

criminal cases.



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 persons under its jurisdiction.



Article 3



Taxes covered by the agreement



1. The taxes covered by this agreement are:



(a)) of the Netherlands Antilles:



1) income tax



2) wage tax,



3) gains tax, and



4) top-up taxes on income and profit,



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 for the currently outgoing taxes. If the

the competent authorities of the Contracting Parties have agreed

If this agreement is applied also on taxes by in essence

similar kind after the signing of the agreement at

addition to or in place of the currently outgoing

the taxes. The taxes covered by the agreement may also

is extended or amended by mutual agreement between the

Contracting Parties by the competent utväxlande of letters.

the authorities of the Contracting Parties shall communicate to the

each other about the significant changes that have been made concerning the

tax legislation and the measures to secure the

information of the kind covered by this agreement.



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 the Netherlands Antilles or the Kingdom of

Sweden, depending on the context,



b) "Netherlands Antilles" refers to the part of the Kingdom of

Netherlands located in the Caribbean Sea and consists of

territories of Bonaire, Curaçao, Saba, St. Eustatius, and St.

Maarten (the part that belongs to the Netherlands) including

the accompanying waters and the part of the Caribbean

the seabed and its subsoil, over which the Kingdom of

Netherlands exercises sovereign rights, in compliance

with international law, with the exception of the part belonging to the

Aruba,



c) "Sweden" means the Kingdom of Sweden and the includes, when

the expression is used in the geographical sense, Swedish

territory, territorial waters of Sweden and other maritime areas

over which Sweden, in accordance with international law

rules, sovereignty or jurisdiction,



d) "competent authority" means



1) in the case of the Netherlands Antilles, the Minister of finance or

his authorised representative;



2) in the case of Sweden, the Minister of finance, his

authorised representative or the authority which contracted

to be a competent authority for the purposes of this agreement,



e) "person" includes natural persons, companies and other

personal association,



f) "company" means any legal person or any other that at

taxation is treated as a legal person,



g) "companies whose shares are the object of general circulation" means

a company whose principal class of shares is listed on a recognised

Stock Exchange provided its listed shares freely

can be purchased or sold by the public. Shares can be bought or

sold "by the public" about the purchase or sale of shares

do not implicitly or explicitly restricted to a

definite circle of investors,



h) "principal class of shares" means the shares that

represents the majority of the votes in, and the value of

the company,



in) "recognised stock exchange" means such stock as the competent

the authorities of the Contracting Parties have agreed,



j) "collective investment fund or collective

investment schemes "refer to all undertakings for collective

investments regardless of the legal form. "The Crowd collective

Investment Fund or

"public collective investment scheme" means any collective

Investment Fund or collective investment schemes whose

participating interests, shares, or other rights can be freely bought,

be sold or redeemed by the general public. Participating interests, shares or

other rights in the Fund or scheme can be freely bought,

be 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

called upon to provide information,



n) "measures with a view to obtaining information" relating to legislation

and administrative measures or judicial measures which

allows a Contracting Party to obtain and provide

information requested,



o) "information" means any fact task, message,

Act or other documentation in any form,



p) "criminal laws" means all criminal law

is referred to as such in internal law, regardless of whether the

can be found in the tax law, criminal law or

administrative provisions,



q) "these matters" means tax matters involving

intentional actions, which, according to the criminal law in

the requesting party may be subject to prosecution.



2. Where a Contracting Party applies this agreement at any

time is deemed, except where the context is not causing the other,

any expression that is not defined in this agreement have the meanings

that statement has at this time according to the party's

legislation and the importance of the phrase under the

the applicable tax laws of that party owns preference

in front of the meaning as the expression has, in other

legislation of that party.



Article 5



Exchange of information on request



1. the competent authority of the requested Party shall on

request information for the purposes set out in article

1. Such information shall be exchanged without regard to whether the

conduct which is the subject of the investigation would have constituted a

offences under the legislation of the requested party if such

actions carried out in the requested Party.



2. where the information available to the competent

authority of the requested Party is not sufficient to

meeting a request for information, the requested

party-notwithstanding that the requested Party may not

need the information for its own tax purposes

take all relevant measures to obtain and submit the

information requested.



3. If the competent authority of a requesting party specifically

request, to the competent authority of the requested Party

to the extent permitted by its internal

legislation to provide information under this article in the form

by the admission of the witness reports and certified copies of

documents.



4. Each Contracting Party shall ensure that it has

power to through its competent authority and upon request

for the purposes set out in article 1 of this agreement, obtain

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 limitations 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 requesting party to the competent

authority of the requested Party shall submit the following

information, to show that the information requested

likely to be relevant:



a) identity of the person who is the subject of an investigation

or investigation,



b) indication of the information requested, including their

closer to nature and the form in which the requesting

the party wants to get the information from the requested Party;



(c)) the tax purpose for which the information

in demand,



d) grounds for believing that the information requested is available in

the requested Party or held or controlled by

person within the jurisdiction of the requested Party;



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 requesting party-about

the requested information was within the jurisdiction of that Contracting Party

-could gather information according to law

or accepted administrative practices of the requesting party

and that the request is in conformity with this agreement;



g) information that the requesting party has taken all the

measures to obtain this information at its

disposal within its own territory, but such measures

that would give rise to disproportionate difficulties.



6. the competent authority of the requested Party shall promptly

possible provide the requested information to the requesting

party. To meet an urgent response to 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, and



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

where the competent authority refuses to provide the information,

It shall immediately inform the requesting party

and state 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



Abroad-executed tax investigations



1. A Contracting Party may allow representatives of the

competent authority of the other Contracting Party

is present in the first-mentioned party to hear the physical

people and review documents after written consent

of the persons concerned. The competent authority of the

the latter Party shall notify the competent authority of the

former party of the time and place of the meeting with these

persons.



2. At the request of the competent authority of one of the

Contracting Party, the competent authority of the

other Contracting Party may allow representatives of the

competent authority of the first-mentioned party is present

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 conduct of the investigation. All decisions

with regard to the conduct of the investigation shall be taken by the parties

carrying out the investigation.



Article 7



Opportunity to reject a request



1. the requested Party shall have no obligation to obtain or

provide information that the requesting party would not be able to

gathering under its law of application or

enforcement of its own tax laws. The competent

authority of the requested Party may refuse a request when

the request has not been made in accordance with this agreement.



2. the provisions of this Agreement shall not entail the obligation

for a Contracting Party to provide information which would

disclose any trade, business, industrial or professional secret or

commercial secret or commercial project.

practice. Notwithstanding this, the disclosures

referred to in article 5 paragraph 4 cannot be considered as such secrets

or such a procedure only due to the

satisfies the conditions laid down in that paragraph.



3. the provisions of this Agreement shall not entail the obligation

for a Contracting Party to obtain or provide

information that would reveal confidential communications between a

the client and his lawyer or other legal professional, when

such communications:



a) discussion in order to seek or provide legal

advice, or



b) events in order to be used during or

pending legal proceedings.



4. the requested Party may refuse a request for information

If the provision of the information would be contrary to the public

considerations of public policy.



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 8



Privacy



Any information received by a Contracting Party with

under this Agreement shall be kept secret in the same manner as

information obtained on the basis of the internal

the legislation of that party and may be disclosed only to persons

or authorities (including courts and

management bodies) within the Contracting Party

jurisdiction that has dealings with the assessment or collection

of execution or prosecution, or processing of the

appeal, in respect of the taxes covered by this

agreements. Such persons or authorities shall use these

information only for such purposes. They may disclose

the information in public court proceedings or in

Court decisions. Information may not be disclosed to other

person, institution or public authority or for other

jurisdiction without the express written consent of the

competent authority of the requested Party.



Article 9



Costs



Unless the competent authorities of the Contracting Parties

agree otherwise, the requested Party shall respond

for the usual costs for assistance and the requesting

party for the cost of assistance which cannot be considered as

normal (including the cost of hiring

external advisors in connection with process or for other

purposes). At the request of one of the Contracting Parties shall

the competent authorities may consult in respect of this article

and in particular, the competent authority of the requested

Party shall consult in advance the competent authority of the

requesting party if the costs to provide information

in response to the request is expected to be high.



Article 10



Legislation transposing



The Contracting Parties shall adopt legislation such as is

necessary to meet and give effect to the terms of this

agreements.



Article 11



The procedure for the mutual agreement



1. The competent authorities of the Contracting Parties shall

jointly seek resolve the difficulties or doubts as

arise regarding the interpretation or application of

the agreement.



2. The competent authorities of the Contracting Parties may,

In addition to what is stated in paragraph 1, lay down the

procedures to be followed, in accordance with articles 5

and 6.



3. The competent authorities of the Contracting Parties shall take

in direct connection with each other in the application of this

article.



Article 12



Date of entry into force



1. the Contracting Parties shall diplomatically

notify each other when the measures taken by the

Each Contracting Party is required to this agreement

to enter into force.



2. the agreement shall enter into force on the thirtieth day following that of

the last of these notifications have been received and shall

apply from that date. The provisions of this

Agreement are to be applied to each tax period

still can be investigated according to the requesting party

legislation at the time of the request for information.



Article 13



Termination



1. this Agreement shall remain in force until terminated by

a Contracting Party. Each Contracting Party may at

terminate the agreement through diplomatic channels by

notification thereof to the other Contracting Party

at least 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 remain bound by the provisions of article 8

ask if the information obtained under 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 language.




For The Kingdom Of Sweden



Per Holmström



For the Kingdom of the Netherlands in respect of the Netherlands

Antilles



Ersilia de Lannooy