prop · H20341 · 2014-12-19 00:00:00 — Om den kontrolluppgiftsskyldige inte själv medverkar vid försäljning eller inlösen saknar denne normalt uppgift om ersättningen från försäljningen. Därför ska den som medverkar vid avyttringen lämna den uppgiften till den kontrolluppgiftsskyldige. I paragrafen har ett tillägg gjorts för att det ska framgå att även uppgifter enligt de nya 9 a och 9 b §§ ska lämnas och året som uppgiften gäller. Av första punkten framgår att lagen träder i kraft . Av punkterna två–fyra framgår att bestämmelserna i lagen i vissa delar ska tillämpas redan i fråga om uppgifter som avser tid från och med , medan andra bestämmelser ska tillämpas första gången i fråga om uppgifter som avser eller 2016. Av 24 kap. 1 § SFL framgår att huvudregeln är att kontrolluppgift ska ha kommit in till det kalenderår som närmast följer det kalenderår som uppgiften avser. följaktligen att om kontrolluppgift enligt 22 a kap. ska lämnas för uppgifter som avser ska kontrolluppgiften ha kommit lämnas för uppgifter som avser 2016 ska kontrolluppgiften ha kommit in huvudregel föreskrivs dock i femte–sjunde punkterna. I femte punkten anges när kontrolluppgift respektive informations- uppgift ska lämnas det år lagen träder i kraft. som normalt ska gälla ska informationsuppgift som ska lämnas enligt 34 kap. 9 a och 9 b §§ lämnas och kontrolluppgift som ska lämnas enligt 22 a kap. samt lämnas enligt 34 kap. 3 § av någon som är skyldig att lämna sådan kontrolluppgift lämnas året som Eftersom lagen träder i kraft först och de konton som kontrolluppgift respektive informationsuppgift avser enligt övergångsbestämmelserna till IDKL kan identifieras ända fram till är det inte möjligt att lämna uppgifter vid dessa tid- I stället föreskrivs att för uppgifter som avser ska informationsuppgift som ska lämnas enligt 34 kap. 9 a och 9 b §§, dvs. föreskrivs att kontrolluppgift som ska lämnas enligt 22 a kap. samt informationsuppgift som ska lämnas enligt 34 kap. 3 § av någon som är skyldig att lämna sådan kontrolluppgift ska lämnas I det senare fallet rör det sig om en informationsuppgift som den kontrolluppgiftsskyldige ska lämna till den som kontrolluppgiften avser och det är därför lämpligt att denna uppgift ska lämnas vid samma tidpunkt som kontrolluppgiften. I sjätte punkten finns bestämmelser som ska tillämpas för konton som identifieras som rapporteringspliktiga konton För dessa krävs enligt att uppgifter ska överföras till den amerikanska federala skattemyndigheten senast 90 dagar efter att kontot identifierats som ett rapporteringspliktigt konto. att det ska kunna ske anges att informationsuppgift som ska lämnas enligt 34 kap. 9 a och 9 b §§ i dessa fall ska lämnas senast efter att ett konto identifierats som ett rapporteringspliktigt konto och att kontroll- uppgift som ska lämnas enligt 22 a kap. samt informationsuppgift som ska lämnas enligt 34 kap. 3 § av någon som är skyldig att lämna sådan kontrolluppgift ska lämnas senast efter denna tidpunkt. I sjunde punkten finns särskilda bestämmelser för sådana konton som identifieras som rapporteringspliktiga konton efter Sådana konton kan enligt reglerna identifieras ända fram till den och varken informationsuppgift eller kontrolluppgift kan då lämnas i vanlig tid. I stället anges att informationsuppgift som ska lämnas enligt 34 kap. 9 a och 9 b §§ ska lämnas , och att kontrolluppgift som ska lämnas enligt informationsuppgift som ska lämnas enligt 34 kap. 3 § av någon som är skyldig att lämna sådan kontrolluppgift ska lämnas Kontrolluppgift och informationsuppgift som lämnas vid dessa tidpunkter ska i vissa fall även lämnas för uppgifter avseende Det gäller om det rapporteringspliktiga kontot har öppnats efter och före . I åttonde punkten finns särskilda bestämmelser om de uppgifter som för kalenderåren 2015 och 2016 ska lämnas av ett rapporteringsskyldigt finansiellt institut om betalningar som för vart och ett av dessa år görs till ett sådant icke FATCA-deltagande finansiellt institut som avses i 2 kap. 21 § IDKL. Till skillnad från de kontrolluppgifter som ska lämnas enligt 22 a kap. 2–7 §§ finns det ingen skyldighet för att överföra uppgifterna om betalningar som sker till ett icke FATCA-deltagande finansiellt institut till den amerikanska federala skattemyndigheten. Uppgifterna ska således endast förvaras hos . Av 24 kap. 1 § SFL framgår att huvudregeln är att kontrolluppgift ska ha kommit in till det kalenderår som närmast följer det kalenderår som uppgiften avser. När kontrolluppgift ska lämnas i fråga om uppgifter som avser 2015, ska kontrolluppgiften således ha kommit in till . När kontrolluppgift ska lämnas i fråga om uppgifter som avser 2016, ska kontrolluppgiften ha kommit in till . Undantag från denna huvudregel föreskrivs dock i nionde punkten. I nionde punkten finns bestämmelser som reglerar situationen att ett icke FATCA-deltagande finansiellt institut som uppgifter ska lämnas om betalningar till enligt åttonde punkten, inte identifieras som en sådan enhet förrän efter . I dessa fall skjuts den tidpunkt då kontrolluppgift ska lämnas fram till . AGREEMENT BETWEEN THE GOVERNMENT OF AND THE GOVERNMENT OF THE OF TO IMPROVE INTERNATIONAL TAX COMPLIANCE AND TO IMPLEMENT FATCA GOVERNMENT OF AND THE INTERNATIONAL TAX COMPLIANCE AND Whereas, the Government of and the Government of the of (each, a “Party,” and together, the “Parties”) have a longstanding and close relationship with respect to mutual assistance in tax matters and to conclude an agreement to improve international tax compliance by further on that relationship; Whereas, Article 26 of the Convention Between the Government of and the Government of the of for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income done at on 1, 1994, together with a related exchange of notes, and as amended by the Protocol done at on , 2005, (together the “Convention”), authorizes the exchange of information for tax purposes, including on an automatic basis; Whereas, the of enacted provisions commonly known as the Foreign Account Tax Compliance Act (“FATCA”), which introduce a reporting regime for financial institutions with respect to certain accounts; Whereas, the Government of is supportive of the underlying policy goal of FATCA to improve tax compliance; Whereas, FATCA has raised a number of issues, including that Swedish financial institutions may not be able to comply with certain aspects of FATCA due to domestic legal impediments; Whereas, the Government of the of collects information regarding certain accounts maintained by U.S. financial institutions held by residents of and is committed to exchanging such information with the Government of and pursuing equivalent levels of exchange, provided that the appropriate safeguards and infrastructure for an effective exchange relationship are in place; Whereas, the Parties are committed to working together over the longer term towards achieving common reporting and due diligence standards for financial institutions; Whereas, the Government of the of acknowledges the need to coordinate the reporting obligations under FATCA with other tax reporting obligations of Swedish financial institutions to avoid duplicative reporting; Whereas, an intergovernmental approach to FATCA implementation would address legal impediments and reduce burdens for Swedish financial institutions; Whereas, the Parties to conclude an agreement to improve international tax compliance and provide for the implementation of FATCA based on domestic reporting and reciprocal automatic exchange pursuant to the Convention, and subject to the confidentiality and other protections provided for therein, including the provisions limiting the use of the information exchanged under the Convention; Now, therefore, the Parties have agreed as follows: For purposes of this agreement and any annexes thereto (“Agreement”), the following terms shall have the meanings set forth below: a)The term “” means the of , including the States thereof, and, when used in a geographical sense, means the territory of the of , including inland waters, the air space, the territorial sea thereof and any area beyond the territorial sea within which the may exercise sovereign rights or jurisdiction in accordance with international law; the term, however, does not include the U.S. reference to a “State” of the includes the District of b)The term “U.S. Territory” means American , the Commonwealth of the Northern , , the Commonwealth of , or the U.S. c)The term “IRS” means the U.S. d)The term “” means the Kingdom of and, when used in a geographical sense, includes the national territory, the territorial sea as well as other areas over which may exercise sovereign rights or jurisdiction, in accordance with international law. e)The term “Partner Jurisdiction” means a jurisdiction that has in effect an agreement with the to facilitate the implementation of FATCA. The IRS shall publish a list identifying all Partner Jurisdictions. f)The term “Competent Authority” means: (1)in the case of the , the Secretary of the Treasury or his delegate; and (2)in the case of , the Minister of Finance, his authorized representative or the authority which is designated as a competent authority for the purposes of this Agreement. g)The term “” means a , a , an Investment Entity, or a . h)The term “” means any Entity that holds, as a substantial portion of its business, financial assets for the account of others. holds financial assets for the account of others as a substantial portion of its business if the entity’s gross income attributable to the holding of financial assets and related financial services equals or exceeds 20 percent of the entity’s gross income during the shorter of: (i) the threeyear period that ends on (or the final day of a noncalendar year accounting period) prior to the year in which the determination is being made; or (ii) the period during which the entity has been in existence. i)The term “” means any Entity that accepts deposits in the ordinary course of a banking or similar business. j)The term “Investment Entity” means any Entity that conducts as a business (or is managed by an entity that conducts as a business) one or more of the following activities or operations for or on behalf of a customer: (1)trading in money market instruments (cheques, bills, certificates of deposit, derivatives, etc.); foreign exchange; exchange, interest rate and index instruments; transferable securities; or commodity futures trading; (2)individual and collective portfolio management; or (3)otherwise investing, administering, or managing funds or money on behalf of other persons. This subparagraph 1(j) shall be interpreted in a consistent with similar language set forth in the definition of “financial institution” in the Financial Action Task Force Recommendations. k)The term “” means any Entity that is an insurance company (or the holding company of an insurance company) that issues, or is obligated to make payments with respect to, a or an . l)The term “” means (i) any resident in , but excluding any branch of such that is located outside , and (ii) any branch of a not resident in , if such branch is located in . m)The term “” means (i) any established in a Partner Jurisdiction, but excluding any branch of such that is located outside the Partner Jurisdiction, and (ii) any branch of a not established in the Partner Jurisdiction, if such branch is located in the Partner Jurisdiction. n)The term “” means a or a Reporting U.S. , as the context requires. o)The term “” means any that is not a . p)The term “Reporting U.S. ” means (i) any that is resident in the , but excluding any branch of such that is located outside the , and (ii) any branch of a not resident in the , if such branch is located in the , provided that the or branch has control, receipt, or custody of income with respect to which information is required to be exchanged under subparagraph (2)(b) of Article 2 of this Agreement. q)The term “NonReporting Swedish Financial Institution” means any , or other Entity resident in , that is described in as a or that otherwise qualifies as a deemed compliant FFI or an exempt beneficial owner under relevant U.S. Treasury Regulations in effect on the date of signature of this Agreement. r)The term “” means a nonparticipating FFI, as that term is defined in relevant U.S. Treasury Regulations, but does not include a or other other than a treated as a pursuant to subparagraph 2(b) of Article 5 of this Agreement or the corresponding provision in an agreement between the and a Partner Jurisdiction. s)The term “Financial Account” means an account maintained by a , and includes: (1)in the case of an Entity that is a solely because it is an Investment Entity, any equity or debt interest (other than interests that are regularly traded on an established securities market) in the ; (2)in the case of a not described in subparagraph 1(s)(1) of this Article, any equity or debt interest in the (other than interests that are regularly traded on an established securities market), if (i) the value of the debt or equity interest is determined, directly or indirectly, primarily by reference to assets that give rise to U.S. Source Withholdable Payments, and (ii) the class of interests was established with a purpose of avoiding reporting in accordance with this Agreement; and (3)any and any issued or maintained by a , other than a noninvestmentlinked, nontransferable immediate life annuity that is issued to an individual and monetizes a pension or disability benefit provided under an account that is excluded from the definition of Financial Account in . Notwithstanding the foregoing, the term “Financial Account” does not include any account that is excluded from the definition of Financial For purposes of this Agreement, interests are “regularly traded” if there is a meaningful volume of trading with respect to the interests on an ongoing basis, and an “established securities market” means an exchange that is officially recognized and supervised by a governmental authority in which the market is located and that has a meaningful annual value of shares traded on the exchange. of this subparagraph 1(s), an interest in a is not “regularly traded” and shall be treated as a Financial Account if the holder of the interest (other than a acting as an intermediary) is registered on the books of such . The preceding sentence will not apply to interests first registered on the books of such prior to 1, 2014, and with respect to interests first registered on the books of such on or after 1, 2014, a is not required to apply the preceding sentence prior to January 1, 2016. t)The term “Depository Account” includes any commercial, checking, savings, time, or thrift account, or an account that is evidenced by a certificate of deposit, thrift certificate, investment certificate, certificate of indebtedness, or other similar instrument maintained by a in the ordinary course of a banking or similar business. A Depository Account also includes an amount held by an insurance company pursuant to a guaranteed investment contract or similar agreement to pay or credit interest thereon. u)The term “Custodial Account” means an account (other than an or ) for the benefit of another person that holds any financial instrument or contract held for investment (including, but not limited to, a share or stock in a corporation, a note, bond, debenture, or other evidence of indebtedness, a currency or commodity transaction, a credit default swap, a swap based upon a nonfinancial index, a notional principal contract, an or , and any option or other derivative instrument). v)The term “Equity Interest” means, in the case of a partnership that is a , either a capital or profits interest in the partnership. In the case of a trust that is a , an Equity Interest is considered to be held by any person treated as a settlor or beneficiary of all or a portion of the trust, or any other natural person exercising ultimate effective control over the trust. A Specified U.S. Person shall be treated as being a beneficiary of a foreign trust if such Specified U.S. Person has the right to receive directly or indirectly (for example, through a nominee) a mandatory distribution or may receive, directly or indirectly, a discretionary distribution from the trust. w)The term “” means a contract (other than an ) under which the issuer agrees to pay an amount upon the occurrence of a specified contingency involving mortality, morbidity, accident, liability, or property risk. x)The term “” means a contract under which the issuer agrees to make payments for a period of time determined in whole or in part by reference to the life expectancy of one or more individuals. The term also includes a contract that is considered to be an in accordance with the law, regulation, or practice of the jurisdiction in which the contract was issued, and under which the issuer agrees to make payments for a term of years. y)The term “” means an (other than an indemnity reinsurance contract between two insurance companies) that has a Cash Value greater than ,000. z)The term “Cash Value” means the greater of (i) the amount that the policyholder is entitled to receive upon surrender or termination of the contract (determined without reduction for any surrender charge or policy loan), and (ii) the amount the policyholder can borrow under or with regard to the contract. Notwithstanding the foregoing, the term “Cash Value” does not include an amount payable under an as: (1)a personal injury or sickness benefit or other benefit providing indemnification of an economic loss incurred upon the occurrence of the event insured against; (2)a refund to the policyholder of a previously paid premium under an (other than under a life insurance contract) due to policy cancellation or termination, decrease in risk exposure during the effective period of the , or arising from a redetermination of the premium due to correction of posting or other similar error; or (3)a policyholder dividend based upon the underwriting experience of the contract or group involved. aa)The term “Reportable Account” means a U.S. Reportable Account or a Swedish Reportable Account, as the context requires. bb)The term “Swedish Reportable Account” means a Financial Account maintained by a Reporting U.S. if: (i) in the case of a Depository Account, the account is held by an individual resident in and more than of interest is paid to such account in any given calendar year; or (ii) in the case of a Financial Account other than a Depository Account, the Account Holder is a resident of , including an Entity that certifies that it is resident in for tax purposes, with respect to which U.S. source income that is subject to reporting under chapter 3 of subtitle A or chapter 61 of subtitle F of the U.S. Internal Revenue Code is paid or credited. cc)The term “U.S. Reportable Account” means a Financial Account maintained by a and held by one or more Specified U.S. Persons or by a NonU.S. Entity with one or more Controlling Persons that is a Specified U.S. Notwithstanding the foregoing, an account shall not be treated as a U.S. Reportable Account if such account is not identified as a U.S. Reportable Account after application of the due diligence procedures in . dd)The term “Account Holder” means the person listed or identified as the holder of a Financial Account by the that maintains the account. A person, other than a , holding a Financial Account for the benefit or account of another person as agent, custodian, nominee, signatory, investment advisor, or intermediary, is not treated as holding the account for purposes of this Agreement, and such other person is treated as holding the account. For purposes of the immediately preceding sentence, the term “” does not include a organized or incorporated in a U.S. In the case of a or an , the Account Holder is any person entitled to access the Cash Value or change the beneficiary of the contract. If no person can access the Cash Value or change the beneficiary, the Account Holder is any person named as the owner in the contract and any person with a vested entitlement to payment under the terms of the contract. Upon the maturity of a or an , each person entitled to receive a payment under the contract is treated as an Account Holder. ee)The term “U.S. Person” means a U.S. citizen or resident individual, a partnership or corporation organized in the or under the laws of the or any State thereof, a trust if (i) a court within the would have authority under applicable law to render orders or judgments concerning substantially all issues regarding administration of the trust, and (ii) one or more U.S. persons have the authority to control all substantial decisions of the trust, or an estate of a decedent that is a citizen or resident of the . This subparagraph 1(ee) shall be interpreted in accordance with the U.S. Internal Revenue Code. ff)The term “Specified U.S. Person” means a U.S. Person, other than: (i) a corporation the stock of which is regularly traded on one or more established securities markets; (ii) any corporation that is a member of the same expanded affiliated group, as defined in section 1471(e)(2) of the U.S. Internal Revenue Code, as a corporation described in (i); (iii)the or any owned agency or instrumentality thereof; (iv) any State of the , any U.S. Territory, any political subdivision of any of the foregoing, or any owned agency or instrumentality of any one or more of the foregoing; (v)any organization exempt from taxation under section 501(a) of the U.S. Internal Revenue Code or an individual retirement plan as defined in section 7701(a)(37) of the U.S. Internal Revenue Code; (vi) any bank as defined in section 581 of the U.S. Internal Revenue Code; (vii) any real estate investment trust as defined in section 856 of the U.S. Internal Revenue Code; (viii) any regulated investment company as defined in section 851 of the U.S. Internal Revenue Code or any entity registered with the U.S. Securities and Exchange Commission under the Act of 1940 (15 U.S.C. 80a64); (ix) any common trust fund as defined in section 584(a) of the U.S. Internal Revenue Code; (x) any trust that is exempt from tax under section 664(c) of the U.S. Internal Revenue Code or that is described in section 4947(a)(1) of the U.S. Internal Revenue Code; (xi) a dealer in securities, commodities, or derivative financial instruments (including notional principal contracts, futures, forwards, and options) that is registered as such under the laws of the or any State; (xii) a broker as defined in section 6045(c) of the U.S. Internal Revenue Code; or (xiii) any taxexempt trust under a plan that is described in section 403(b) or section 457(g) of the U.S. Internal Revenue Code. gg)The term “Entity” means a legal person or a legal arrangement such as a trust. hh)The term “NonU.S. Entity” means an Entity that is not a U.S. ii)The term “U.S. Source Withholdable Payment” means any payment of interest (including any original issue discount), dividends, rents, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, and other fixed or determinable annual or periodical gains, profits, and income, if such payment is from sources within the . Notwithstanding the foregoing, a U.S. Source Withholdable Payment does not include any payment that is not treated as a withholdable payment in relevant U.S. jj)An Entity is a “Related Entity” of another Entity if either Entity controls the other Entity, or the two Entities are under common control. For this purpose control includes direct or indirect ownership of more than 50 percent of the vote or value in an Entity. Notwithstanding the foregoing, may treat an Entity as not a Related Entity of another Entity if the two Entities are not members of the same expanded affiliated group as defined in section 1471(e)(2) of the U.S.