The agreement on information in tax matters, which the Kingdom of

The Swedish Government and the Government of the Cayman Islands signed on

april 1, 2009 will apply that law in this country. The agreement is

drafted in English and appears in annex to this law.



Transitional provisions



2009:1111



1. this law shall enter into force on the day the Government determines.



2. this law shall be applied for fiscal years beginning on

1 January of the year following the year in which the law comes into force or

later, or, if the tax year is missing, the tax levied

on 1 January of the year following the year in which the law comes into force or

later. In the cases that make up these matters under the

the agreement, however, the Act applies to tax years

started January 1, 2004 or later, or, if

fiscal years are missing, on tax on 1 January

2004 or later.





Annex



AGREEMENT BETWEEN THE GOVERNMENT OF THE KINGDOM OF SWEDEN AND THE GOVERNMENT OF THE CAYMAN ISLANDS CONCERNING INFORMATION ON TAX MATTERS, The Government of the Kingdom of Sweden and the Government of the Cayman Islands, desiring to conclude an Agreement concerning information on tax matters, have agreed as follows: Article 1 Object and scope of the agreement



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.



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. This Agreement shall apply to the following taxes imposed by Sweden:



(i) the State income tax (the national income tax);



(ii) the withholding tax rate (the withholding tax on dividends);



(iii) the Special income tax for non-residents (the income tax on non-residents);



(iv) the Special income tax for non-resident artists, among others. (the income tax on non-resident artistes and athletes);



(v) the municipal income tax (the communal income tax);



(vi) capital yield tax on pension funds (the yield tax on pension funds).



2. This Agreement shall also apply to any identical or substantially similar taxes imposed any after the date of signature of the Agreement in addition to or in place of the existing taxes. The competent authorities of the Contracting Parties shall notify each other of any substantial changes to the taxation and related information gathering measures covered by the Agreement.



Article 4



Definition



1. For the purposes of this Agreement, unless otherwise defined:



a) the term "Contracting Party" means Canada or the Cayman Islands as the context requires;

(b)) the term "the Cayman Islands" means the territory of the Cayman Islands and includes the territorial sea, areas within the maritime boundaries of the Cayman Islands and any area within which in accordance with international law the rights of the Cayman Islands with respect to the seabed homepage and sub-soil and their natural resources may be exercised;



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 maritime areas over which Sweden in accordance with international law, exercises sovereign rights or jurisdiction;



d) the term "competent authority" means:



(i) in the Cayman Islands, the Dachshund Information Authority or a person or authority designated by it;



(ii) in Sweden, the Minister of Finance, his authorized 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;



in) the term "recognised stock exchange" means any stock exchange agreed upon by the competent authorities of the Contracting Parties;



j) the term "collective investment fund or scheme" means any pooled investment vehicle, irrespective of legal form. The term "public collective investment fund or scheme" means any collective investment fund or scheme provided the units, shares or other interests in the fund or scheme can be readily purchased, sold or redeemed by the public. Units, shares or other interests in the fund or scheme can be readily purchased, sold or redeemed "by the public" if the purchase, sale or redemption is not implicitly or explicitly restricted to a limited group of investors;



k) the term "tax" means any tax to which the Agreement applies;



l) the term "applicant Party" means the Contracting Party requesting information;



m) the term "requested Party" means the Contracting Party requested to provide information;



n) the term "information gathering measures" means laws and administrative or judicial procedures that enable a Contracting Party to obtain and provide the requested information;



o) the term "information" means any fact, statement or record in any form whatever;



p) the term "criminal tax matters" means tax matters involving intentional conduct which is liable to prosecution under the criminal laws of the applicant party;



q) 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.



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 authorities for the purposes specified in Article 1 of the Agreement, have the authority to obtain and provide upon request:



a) information held by banks, other financial institutions, and any person acting in an agency or fiduciary capacity including nominees and trustees;



b) information regarding the ownership of companies, partnerships, trusts, foundations, "Anstalten" and other persons, including, within the constraints of Article 2, ownership information on all such persons in an ownership chain; in the case of trusts, information on settlors, trustees and with; and in the case of foundations, information on founders, members of the foundation council and with. Further, this Agreement does not create an obligation on the Contracting Parties to obtain or provide ownership information with respect to publicly traded companies or public collective investment funds or schemes unless such information can be obtained without giving rise to disproportionate difficulties.



5. The competent authority of the applicant Party shall provide the following information to the competent authority of the requested Party when making a request for information under the Agreement to demonstrate the foreseeable relevance of the information to the request: (a) the identity of the person under examination or investigation;




(b) a statement of the information sought including its nature and the form in which the applicant Party wishes to receive the information from the requested Party;



(c) the tax purpose for which the information is sought;



(d) grounds for believing that the information requested is held in the requested Party or is in the possession or control of a person within the jurisdiction of the requested Party;



(e) to the extent known, the name and address of any person believed to be in possession of the requested information;



(f) a statement that the request is in conformity with the law and administrative practices of the applicant Party, that if the requested information was within the jurisdiction of the applicant Party then the competent authority of the applicant Party would be able to obtain the information under the laws of the applicant Party or in the normal course of administrative practice and that it is in conformity with this Agreement;



(g) a statement that the applicant Party has pursued all means available in its own territory to obtain the information, except those that would give rise to disproportionate difficulties.



6. The competent authority of the requested Party shall forward the requested information as promptly as possible to the applicant Party. To ensure a prompt response, the competent authority of the requested Party shall:



a) Confirm receipt of a request in writing to the competent authority of the applicant Party and shall notify the competent authority of the applicant Party of deficiencies in the request, if any, within 60 days of the receipt of the request.



b) If the competent authority of the requested Party has been unable to obtain and provide the information within 90 days of receipt of the request, including if it encounters obstacles in furnishing the information or it refuses to furnish the information, it shall immediately inform the applicant Party, explaining the reason for its inability, the nature of the obstacles or the reasons for its refusal.



Article 6



Tax examination abroad



1. A Contracting Party may allow representatives of the competent authority of the other Contracting Party to enter the territory of the first-mentioned Party to interview individuals and examine records with the written consent of the person concerned. The competent authority of the second-

mentioned Party shall notify the competent authority of the first-mentioned Party of the time and place of the meeting with the individuals concerned.



2. At the request of the competent authority of one Contracting Party, the competent authority of the other Contracting Party may allow representatives of the competent authority of the first-mentioned Party to be present at the appropriate part of a tax examination in the second-mentioned Party.



3. If the request referred to in paragraph 2 is acceded to, the competent authority of the Contracting Party conducting the examination shall, as soon as possible, notify the competent authority of the other Party about the time and place of the examination, the authority or official designated to carry out the examination and the procedures and conditions required by the first-mentioned Party for the conduct of the examination. All decisions with respect to the conduct of the tax examination shall be made by the Party conducting the examination.



Article 7



Possibility of declining a request



1. The requested Party shall not be required to obtain or provide information that the applicant Party would not be able to obtain under its own laws for the purposes of the administration or enforcement of its own tax laws. The competent authority of the requested Party may decline to assist where the request is not made in conformity with this Agreement.



2. The provisions of this Agreement shall not impose on a Contracting Party the obligation to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process. Notwithstanding the foregoing, information of the type referred to in Article 5, paragraph 4 shall not be treated as such a secret or trade process merely because it meets the criteria in that paragraph.



3. The provisions of this Agreement shall not impose on a Contracting Party the obligation to obtain or provide information, which would reveal confidential communications between a client and an attorney, solicitor or other admitted legal representative where such communications are:



(a) produced for the purposes of seeking or providing legal advice or



(b) produced for the purposes of use in existing or contemplated legal proceedings.



4. The requested Party may decline a request for information if the disclosure of the information would be contrary to public policy (ordre public).



5. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed.



6. The requested Party may decline a request for information if the information is requested by the applicant Party to administer or enforce a provision of the tax law of the applicant Party, or any requirement connected therewith, which discriminates against a national of the requested Party as compared with a national of the applicant Party in the same circumstances.



Article 8



Confidentiality



Any information received by a Contracting Party under this Agreement shall be treated as confidential and may be disclosed only to persons or authorities (including courts and administrative bodies) in the jurisdiction of the Contracting Party Article 9



Costs



Incidence of costs incurred in providing assistance shall be agreed by the Contracting Parties.



Article 10



Mutual agreement procedure



1. Where difficulties or doubts arise between the Parties regarding the implementation or interpretation of this Agreement, the respective competent authorities shall endeavour to resolve the matter by mutual agreement.



2. In addition to the agreements referred to in paragraph 1, the competent authorities of the Contracting Parties may mutually agree on the procedures to be used under Articles 5 and 6.



3. The competent authorities of the Contracting Parties may communicate with each other directly for the purposes of reaching agreement under this Article.



Article 11



Entry into force



1. Each of the Contracting Parties shall notify the other in writing of the completion of the procedures required by its law for the entry into force of this Agreement.



2. The Agreement shall enter into force on the thirtieth day after the receipt of the later of these notifications and shall thereupon have effect: (a) for criminal tax matters, on the date of entry into force, for taxable periods beginning on or after

1 January 2004, or, where there is no taxable period, for all charges to tax arising on or after 1 January 2004; (a)) in these cases, from the date of entry into force, for taxation years beginning on or after 1 January 2004, or, if the tax year is missing, on tax levied on January 1, 2004 or later,



(b) for all other matters covered in Article 1, for taxable periods beginning on or after the first day of January of the year next following the date on which the Agreement enters into force, or where there is no taxable period, for all charges to tax arising on or after the first day of January of the year next following the date on which the Agreement enters into force.



Article 12



Termination



1. This Agreement shall remain in force until terminated by a Contracting Party. Either Contracting Party may terminate the Agreement by giving written notice of termination to the other Contracting Party. In such case, the Agreement shall cease to have effect on the first day of the month following the end of the period of six months after the date of receipt of notice of termination by the other Contracting Party.



2. In the event of termination, both Contracting Parties shall remain bound by the provisions of Article 8 with respect to any information obtained under the Agreement.



In witness whereof the undersigned being duly authorised thereto have signed the Agreement.



Done at Stockholm this 1st day of April, 2009, in duplicate in the English language.



For the Government of the Kingdom of Sweden



Ingemar Hansson



For the Government of the Cayman Islands



Alden McLaughlin, Jr.



(Translation)



AGREEMENT BETWEEN the GOVERNMENT of the KINGDOM of SWEDEN and the GOVERNMENT of the CAYMAN ISLANDS of information in tax MATTERS



The Government of the Kingdom of Sweden and the Government of the Cayman Islands, desiring to conclude an agreement on information in tax matters, have agreed as follows:



Article 1



Purpose and scope of the agreement



The competent authorities of the Contracting Parties shall assist each other with assistance through exchange of information likely to be relevant to the application and enforcement of the domestic law of the Contracting Parties concerning taxes covered by this agreement.

Such information includes information likely to be relevant for the determination, assessment and collection of 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 the manner laid down in article 8. The rights of persons under the legislation of the requested Party or administrative practice remain applicable in so far as they are not


unduly hinder or delay an effective exchange of information.



Article 2



Jurisdiction



A requested Party is not obliged to provide information which is neither held by its authorities or held or controlled by the persons within its jurisdiction.



Article 3 Taxes covered by the agreement



1. this Agreement shall apply to the following taxes imposed by Sweden



1) state income tax,



2) withholding tax,



3) the Special income tax for non-residents,



4) the Special income tax for non-resident artistes etc.,



5) the municipal income tax,



6) capital yield tax on pension funds.



2. This agreement shall also apply to taxes for the same or essentially similar kind after the signing of the agreement will be charged in addition to or in place of the currently outgoing taxes. The competent authorities of the Contracting Parties shall communicate to each other the essential changes with regard to the taxation and the measures with a view to obtaining information subject to this agreement.



Article 4 Definitions



1. Unless otherwise stated, for the purposes of this agreement the following expressions the following meaning:



a) "Contracting Party" means Sweden or the Cayman Islands, depending on the context,



b) "Cayman Islands" means the territory of the Cayman Islands and includes its territorial waters and any area in which the Cayman Islands, in accordance with international law, may exercise rights with respect to the seabed and its subsoil and related natural resources, c) "Sweden" means the Kingdom of Sweden and the includes, when the expression is used in the geographic significance, Sweden's territory, territorial waters of Sweden and other maritime areas over which Sweden, in accordance with the rules of international law , sovereignty or jurisdiction,



d) "competent authority" means: 1) in the Cayman Islands, "the Tax Information Authority" or the person or authority that this appointment,



2) in Sweden, the Minister of finance or his authorised representative or the authority which has been assigned to be a competent authority for the purposes of this agreement,



e) "person" includes a natural person, company or other association,



f) "company" means any legal person or any other that for tax purposes is treated as a legal person,



g) "companies whose shares are the object of general circulation" means a company whose principal class of shares is listed on a recognised stock exchange provided its listed shares can be bought or sold by the public. Shares can be bought or sold "by the public" about the purchase or sale of shares is not implicitly or explicitly restricted to a limited group of investors;



h) "principal class of shares" means the shares that represent the majority of the votes in, and the value of the company,



in) "recognised stock exchange" means such stock as the competent authorities of the Contracting Parties have agreed,



j) "collective investment fund or collective investment scheme" means any undertaking for collective investment irrespective of their legal form. The expression "public collective investment fund or public collective investment scheme" means any collective investment fund or collective investment schemes whose shares, shares, or other rights may freely be purchased, sold or redeemed by the general public. Participating interests, shares, or other rights in the Fund or scheme can be freely bought, 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 requested to provide information,



n) "measures with a view to obtaining information" means laws and administrative or judicial measures which allow a Contracting Party to obtain and provide the information requested,



o) "information" means any fact, statement, or Protocol, regardless of the form,



p) "these matters" means tax matters involving intentional conduct which, according to the criminal law of the requesting party may be subject to criminal prosecution;



q) "criminal laws" means all criminal laws designated as such in internal law, irrespective of whether it is included in the tax laws, the criminal code or other statutes.



2. Where a Contracting Party applies this agreement at any time is deemed, unless the context otherwise raises, each expression that is not defined in the agreement have the same meaning as the expression has at that time under the laws of that party and the importance of the term has under the applicable tax laws of that party take precedence over the significance of the expression have under other legislation of that party.



Article 5



Exchange of information on request



1. the competent authority of the requested Party shall, upon request, provide information for the purposes set out in article 1. Such information shall be exchanged without regard to whether the conduct which is the subject of an investigation would have constituted an offence under the law of the requested party if such conduct carried out in the requested Party.



2. where the information available to the competent authority of the requested Party is not sufficient to respond to a request for information, the requested Party shall – notwithstanding that the requested Party may not need the information for its own tax purposes – take all relevant measures to obtain the information to the requesting party.



3. If the competent authority of a requesting party specifically requests it, the competent authority of the requested Party, to the extent that this is permitted under its domestic law to provide information under this article in the form of admission of the witness reports and certified copies of documents.



4. Each Contracting Party shall ensure that its competent authorities, for the purposes set out in article 1 of this agreement, have the power to collect and submit:



a) information held by banks, other financial institutions and other persons acting in their capacity as representative or trustee, including agents and Trustees,



b) information on the ownership of companies, partnerships, trusts, foundations, "Anstalten" and other persons, including – with the limits imposed by article 2 – disclosure of ownership in respect of all such persons in an ownership chain; in the case of trusts, information on founders, trustees and beneficiaries; in the case of trusts, information on founders, members of the Board and destinatärer. This agreement imposes no obligation on the Contracting Parties to obtain or provide information on the ownership structure of companies whose shares are the object 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 provide the following information, in order to show that the information requested is likely to be relevant:



a) identity of the person who is the subject of the investigation or inquiry,



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 is requested,



d) grounds for believing that the information requested is available in the requested Party or held or controlled by the person within the jurisdiction of the requested Party;



e) as far as it is known, the name and address of the person who can be assumed to possess the requested information,



f) indicating that the request is in conformity with the laws and administrative practices of the requesting party to the competent authority of the requesting party "If the requested information was within the jurisdiction of that party could obtain information under legislation or established 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 measures to collect the information at its disposal in its own territory, but such measures would cause disproportionate hardship.



6. the competent authority of the requested Party shall supply the information requested as soon as possible to the requesting party. To meet an urgent reply, the competent authority of the requested party:



a) to the competent authority of the requesting party in writing acknowledge receipt of the request within 60 days after receipt shall notify the competent authority of the requesting Party of any deficiencies in the request.



b) If the competent authority of the requested Party has not been able to obtain and provide the information requested within


90 days from receipt of the request, including whether there is unable to provide the information or where the competent authority refuses to provide the information, it shall immediately inform the requesting party thereof and give reasons for not been able to obtain and provide information, what are the obstacles that are present or the reasons for its refusal.



Article 6 tax examinations Abroad carried out



1. A Contracting Party may allow representatives of the competent authority of the other Contracting Party are present in the first-mentioned party to hear natural persons and review the documents after the written consent of the persons concerned. The competent authority of that party shall notify the competent authority of the first-mentioned party if the time and place of the meeting with interested individuals.



2. At the request of the competent authority of a Contracting Party, the competent authority of the other Contracting Party, to the extent deemed appropriate, to allow representatives of the competent authority of the first-mentioned party shall attend the tax investigation in the latter.



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 the person authorized to conduct the investigation, as well as on the procedures and conditions established by the first party for the conduct of the investigation. All decisions regarding the conduct of the investigation shall be taken by the party 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 obtain under its legislation for the application or enforcement of its own tax laws. The competent authority of the requested Party may refuse a request if the request has not been made in accordance with this agreement.



2. the provisions of this Agreement shall not impose an obligation on a Contracting Party to supply information which would disclose any trade, business, industrial or professional secret or of a commercial secret or used in the course of trade procedures. Notwithstanding this, the information referred to in article 5, paragraph 4, should not be treated as such a secret or such practices only because they meet the conditions laid down in that paragraph.



3. the provisions of this Agreement shall not impose an obligation on a Contracting Party to obtain or provide information that would reveal confidential communications between a client and his lawyer or other legal professional, when such communications are:



a) discussion in order to seek or provide legal advice, or (b)) going on in order to be used in ongoing or impending legal proceedings.



4. the requested Party may refuse a request for information if the provision of the information would be contrary to the General 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 disputed.



6. the requested Party may refuse a request for information where the requesting party has requested information on the application or enforcement of a provision in the tax legislation of the requesting party, or the related requirements, under the same conditions discriminate against a national of the requested Party in relation to a national of the requesting party.



Article 8



Privacy



Information received by a Contracting Party pursuant to this Agreement shall be kept secret and may only be disclosed to persons or authorities (including courts and administrative bodies) within 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 imposed by a Contracting Party. Such persons or authorities shall use such information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. The information may not be disclosed to any other person or entity or authority or any other jurisdiction without the express written consent of the competent authority of the requested Party.



sets, receives or collects the taxes imposed by a Contracting Party or dealing with prosecution or appeal in respect of those taxes. Such persons or authorities shall use such information only for such purposes. They may disclose the information in public court hearing or in judicial decisions.

Information may not be disclosed to any other person, agency or authority or any other jurisdiction without the express written consent of the competent authority of the requested Party.



Article 9



Costs



The Contracting Parties shall agree on the apportionment of the costs incurred for official assistance.



Article 10 mutual agreement Procedure at



1. where difficulties or doubts arise between the parties concerning the application or interpretation of this agreement, the competent authorities shall seek to determine the matter by mutual agreement.



2. in addition to what is stated in paragraph 1, the competent authorities of the contracting parties mutually agree on the procedures for the application of articles 5 and 6.



3. The competent authorities of the Contracting Parties may enter into direct relations with each other in the application of this article.



Article 11



Date of entry into force



1. the Contracting Parties shall notify each other when the measures taken pursuant to their respective legislation required that this agreement should enter into force.



2. the agreement shall enter into force on the thirtieth day after the date on which the last of these notifications is received and applied



(a)) in these cases, from the date of entry into force, for taxation years beginning on or after 1 January 2004, or, if the tax year is missing, on tax levied on January 1, 2004 or later,



b) in all other matters covered in article 1, for the fiscal year that begins on 1 January of the year immediately following the date of entry into force of the contract or later, or when any tax year, tax claims which arise on 1 January of the year immediately following the date of entry into force of the agreement or later.



Article 12 termination



1. this Agreement shall remain in force until terminated by a Contracting Party. Either party may terminate the agreement by giving written notice thereof to the other Contracting Party. In the event of such termination, the agreement ceases to have effect on the first day of the month immediately following the end of the period of six months following the date of the notification of denunciation was received by the other Contracting Party.



2. In the event of termination, both Contracting Parties shall remain bound by the provisions of article 8 in respect of information obtained by virtue of the agreement.



In witness whereof the undersigned, being duly authorised, have signed this agreement.



Done at Stockholm on 1 april 2009 in duplicate in the English language.



For the Government of the Kingdom of Sweden



Ingemar Hansson



For the Cayman Islands Government



Alden McLaughlin, Jr.