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