natgillin/translations-raw huggingface dataset:
a corporation the stock of which is regularly traded on one or more established securities markets;
Om ett Rapporteringsskyldigt finansiellt institut har gjort en kontroll av hemvistadressen enligt avsnitt III punkt B.1 i bilaga I, och ändrade förhållanden gör att det Rapporteringsskyldiga finansiella institutet får kännedom om eller ges anledning till att känna till att den ursprungliga Styrkande dokumentationen (eller annan motsvarande dokumentation) är felaktig eller otillförlitlig, måste det Rapporteringsskyldiga finansiella institutet, senast den sista dagen på kalenderåret i fråga eller annan lämplig rapporteringsperiod eller 90 kalenderdagar efter anmälan eller upptäckten av sådana ändrade förhållanden, beroende på vilken dag som infaller sist, inhämta ett intygande och ny Styrkande dokumentation för att fastställa Kontohavarens skatterättsliga hemvist(er).
any corporation that is a Related Entity of a corporation described in clause (i);
Om det Rapporteringsskyldiga finansiella institutet inte kan inhämta ett intygande och den nya Styrkande dokumentationen senast denna dag måste det Rapporteringsskyldiga finansiella institutet tillämpa det förfarande för sökning i elektroniska arkiv som beskrivs i avsnitt III punkt B.2–6 i bilaga I.
a Governmental Entity;
Intyganden för Nya enhetskonton
an International Organisation;
I syfte att fastställa, i fråga om Nya enhetskonton, huruvida en Person med bestämmande inflytande över en Passiv icke-finansiell enhet är en Rapporteringsskyldig person får ett Rapporteringsskyldigt finansiellt institut endast använda ett intygande, antingen från Kontohavaren eller från Personen med bestämmande inflytande.
a Central Bank;
Ett Finansiellt instituts hemvist
or (vi) a Financial Institution.
Ett Finansiellt institut anses ha hemvist i en medlemsstat, Andorra eller en annan Deltagande jurisdiktion om det omfattas av medlemsstatens, Andorras eller annan jurisdiktion (dvs. att den Deltagande jurisdiktionen kan ålägga det Finansiella institutet en rapporteringsskyldighet).
The term “Reportable Jurisdiction Person” means an individual or Entity that is resident in a Reportable Jurisdiction under the tax laws of such jurisdiction, or an estate of a decedent that was a resident of a Reportable Jurisdiction.
Om ett Finansiellt institut har sitt skatterättsliga hemvist i en medlemsstat, Andorra eller en annan Deltagande jurisdiktion omfattas den i allmänhet av medlemsstatens eller Andorras jurisdiktion eller annan Deltagande jurisdiktion och är således ett Finansiellt institut i den medlemsstaten, Andorra eller i en annan Deltagande jurisdiktion.
For this purpose, an Entity such as a partnership, limited liability partnership or similar legal arrangement, which has no residence for tax purposes shall be treated as resident in the jurisdiction in which its place of effective management is situated.
När det är fråga om en trust som är ett Finansiellt institut (oavsett om den har sitt skatterättsliga hemvist i en medlemsstat, San Marino eller annan Deltagande jurisdiktion) anses trusten omfattas av en medlemsstats eller Andorras jurisdiktion eller en annan Deltagande jurisdiktion, om en eller flera av dess förvaltare har sitt hemvist i denna medlemsstat, Andorra eller annan Deltagande jurisdiktion, utom om trusten rapporterar samtliga upplysningar som krävs i enlighet med detta Avtal eller ett annat avtal för genomförande av den Globala standarden med avseende på Rapporteringspliktiga konton som förvaltas av trusten till en annan Deltagande jurisdiktion (en medlemsstat, Andorra eller en annan Deltagande jurisdiktion), eftersom den har sitt skatterättsliga hemvist i denna andra Deltagande jurisdiktion.
The term “Reportable Jurisdiction” means Andorra with regard to a Member State or a Member State with regard to Andorra in the context of the obligation to provide the information specified in Section I.
När ett Finansiellt institut (med undantag för truster) inte har något skatterättsligt hemvist (t.ex. eftersom det behandlas som skatterättsligt transparent eller är beläget i en jurisdiktion som inte har någon inkomstskatt) anses det emellertid lyda under en medlemsstats eller Andorras jurisdiktion eller under en annan Deltagande jurisdiktion och är således ett Finansiellt institut inom medlemsstatens eller Andorras jurisdiktion eller den andra Deltagande jurisdiktionen, om
The term “Participating Jurisdiction” with regard to a Member State or Andorra means:
det är registrerat i enlighet med medlemsstatens, Andorras eller den andra Deltagande jurisdiktionens lagstiftning,
any Member State with regard to reporting to Andorra, or
det är föremål för finansiell övervakning i medlemsstaten, Andorra eller en annan Deltagande jurisdiktion.
The term “Controlling Persons” means the natural persons who exercise control over an Entity.
Ett Depåkonto förvaltas av det Finansiella institut som förvaltar tillgångarna på kontot (inbegripet ett Finansiellt institut som i egenskap av mäklare innehar tillgångar för en Kontohavare i detta institut).
In the case of a trust, that term means the settlor(s), the trustee(s), the protector(s) (if any), the beneficiary(ies) or class(es) of beneficiaries, and any other natural person(s) exercising ultimate effective control over the trust, and in the case of a legal arrangement other than a trust, such term means persons in equivalent or similar positions.
Ett Inlåningskonto förvaltas av det Finansiella institut som är skyldigt att göra utbetalningar med avseende på kontot (undantaget ett ombud för ett Finansiellt institut oavsett om ombudet är ett Finansiellt institut).
The term “Controlling Persons” must be interpreted in a manner consistent with the Financial Action Task Force Recommendations.
I fråga om ett intresse i aktiekapital eller lån hos ett Finansiellt institut som utgör ett Finansiellt konto, anses kontot förvaltas av ett sådant Finansiellt institut.
The term “NFE” means any Entity that is not a Financial Institution.
Ett Försäkringsavtal med kontantvärde eller ett Livränteavtal förvaltas av det Finansiella institut som är skyldigt att göra utbetalningar med avseende på avtalet.
The term “Passive NFE” means any:
Truster som är Passiva icke-finansiella enheter
NFE that is not an Active NFE;
En Enhet såsom en delägarbeskattad juridisk person, en delägarbeskattad juridisk person med begränsat ansvar eller liknande juridisk konstruktion som i enlighet med avsnitt VIII punkt D.3 i bilaga I inte har något skatterättsligt hemvist, ska behandlas som om den hade hemvist i den jurisdiktion där platsen för dess faktiska företagsledning finns.
or (ii) an Investment Entity described in subparagraph A(6)(b) that is not a Participating Jurisdiction Financial Institution.
För dessa syften anses en juridisk person eller juridisk konstruktion vara ”liknande” en delägarbeskattad juridisk person och en delägarbeskattad juridisk person med begränsat ansvar om den inte behandlas som en beskattningsbar enhet i en Rapporteringspliktig jurisdiktion enligt skattelagstiftningen i denna jurisdiktion.
less than 50 % of the NFE's gross income for the preceding calendar year or other appropriate reporting period is passive income and less than 50 % of the assets held by the NFE during the preceding calendar year or other appropriate reporting period are assets that produce or are held for the production of passive income;
Adress till Enhetens huvudkontor
substantially all of the activities of the NFE consist of holding (in whole or in part) the outstanding stock of, or providing financing and services to, one or more subsidiaries that engage in trades or businesses other than the business of a Financial Institution, except that an Entity does not qualify for this status if the Entity functions (or holds itself out) as an investment fund, such as a private equity fund, venture capital fund, leveraged buyout fund, or any investment vehicle whose purpose is to acquire or fund companies and then hold interests in those companies as capital assets for investment purposes;
Adressen till ett Finansiellt institut där Enheten för ett konto, har en postbox eller en adress som används enbart för post är inte adressen till Enhetens huvudkontor, såvida inte denna adress är den enda adress som Enheten använder och anges som Enhetens registrerade adress i dess organisationsdokumentation.
the NFE is not yet operating a business and has no prior operating history, but is investing capital into assets with the intent to operate a business other than that of a Financial Institution, provided that the NFE does not qualify for this exception after the date that is 24 months after the date of the initial organisation of the NFE;
Vidare är en adress som tillhandahålls med anvisningar om att hålla kvar all post till adressen i fråga inte adressen till Enhetens huvudkontor.
the NFE primarily engages in financing and hedging transactions with, or for, Related Entities that are not Financial Institutions, and does not provide financing or hedging services to any Entity that is not a Related Entity, provided that the group of any such Related Entities is primarily engaged in a business other than that of a Financial Institution;
FÖRTECKNING ÖVER DE AVTALSSLUTANDE PARTERNAS BEHÖRIGA MYNDIGHETER
the NFE meets all of the following requirements:
Behöriga myndigheter enligt detta avtal ska vara följande:
it is established and operated in its jurisdiction of residence (being a Member State, Andorra or other jurisdiction) exclusively for religious, charitable, scientific, artistic, cultural, athletic, or educational purposes;
i Furstendömet Andorra:
or it is established and operated in its jurisdiction of residence (being a Member State, Andorra or other jurisdiction) and it is a professional organisation, business league, chamber of commerce, labour organisation, agricultural or horticultural organisation, civic league or an organisation operated exclusively for the promotion of social welfare;
El Ministre encarregat de les Finances eller en befullmäktigad företrädare,
it is exempt from income tax in its jurisdiction of residence (being a Member State, Andorra or other jurisdiction);
i Konungariket Belgien:
it has no shareholders or members who have a proprietary or beneficial interest in its income or assets;
De Minister van Financiën/Le Ministre des Finances eller en befullmäktigad företrädare,
the applicable laws of the NFE's jurisdiction of residence (being a Member State, Andorra or other jurisdiction) or the NFE's formation documents do not permit any income or assets of the NFE to be distributed to, or applied for the benefit of, a private person or non-charitable Entity other than pursuant to the conduct of the NFE's charitable activities, or as payment of reasonable compensation for services rendered, or as payment representing the fair market value of property which the NFE has purchased;
i Republiken Bulgarien:
the applicable laws of the NFE's jurisdiction of residence (being a Member State, Andorra or other jurisdiction) or the NFE's formation documents require that, upon the NFE's liquidation or dissolution, all of its assets be distributed to a Governmental Entity or other non-profit organisation, or escheat to the government of the NFE's jurisdiction of residence (being a Member State, Andorra or other jurisdiction) or any political subdivision thereof.
Изпълнителният директор на Националната агенция за приходите eller en befullmäktigad företrädare,
E. Miscellaneous
i Republiken Tjeckien:
The term “Account Holder” means the person listed or identified as the holder of a Financial Account by the Financial Institution that maintains the account.
Ministr financí eller en befullmäktigad företrädare,
Upon the maturity of a Cash Value Insurance Contract or an Annuity Contract, each person entitled to receive a payment under the contract is treated as an Account Holder.
Der Bundesminister der Finanzen eller en befullmäktigad företrädare,
The term “AML/KYC Procedures” means the customer due diligence procedures of a Reporting Financial Institution pursuant to the anti-money laundering or similar requirements to which such Reporting Financial Institution is subject.
i Republiken Estland:
The term “Entity” means a legal person or a legal arrangement, such as a corporation, partnership, trust, or foundation.
Rahandusminister eller en befullmäktigad företrädare,
An Entity is a “Related Entity” of another Entity if either Entity controls the other Entity or the two Entities are under common control.
i Republiken Grekland:
For this purpose control includes direct or indirect ownership of more than 50 % of the vote and value in an Entity.
Ο Υπουργός των Οικονομικών eller en befullmäktigad företrädare,
A Member State or Andorra shall have the option of defining an Entity as a “Related Entity” of another Entity if (a) either Entity controls the other Entity;
i Konungariket Spanien:
the two Entities are under common control;
El Ministro de Economía y Hacienda eller en befullmäktigad företrädare,
or (c) the two Entities are Investment Entities described in subparagraph A(6)(b), are under common management, and such management fulfils the due diligence obligations of such Investment Entities.
i Republiken Frankrike:
For this purpose, control includes direct or indirect ownership of more than 50 % of the vote and value in an Entity.
Le Ministre chargé du budget eller en befullmäktigad företrädare,
Before the entry into force of the Amending Protocol signed on 12 February 2016, Member States shall communicate to Andorra and Andorra shall communicate to the European Commission whether they have exercised the option provided for in this subparagraph.
i Republiken Kroatien:
The term “TIN” means Taxpayer Identification Number (or functional equivalent in the absence of a Taxpayer Identification Number).
Ministar financija eller en befullmäktigad företrädare,
The term “Documentary Evidence” includes any of the following:
i Irland:
a certificate of residence issued by an authorised government body (for example, a government or agency thereof, or a municipality) of the jurisdiction (being a Member State, Andorra or other jurisdiction) in which the payee claims to be a resident;
The Revenue Commissioners eller en befullmäktigad företrädare,
with respect to an individual, any valid identification issued by an authorised government body (for example, a government or agency thereof, or a municipality), that includes the individual's name and is typically used for identification purposes;
i Republiken Italien:
with respect to an Entity, any official documentation issued by an authorised government body (for example, a government or agency thereof, or a municipality) that includes the name of the Entity and either the address of its principal office in the jurisdiction (being a Member State, Andorra or other jurisdiction) in which it claims to be a resident or the jurisdiction (being a Member State, Andorra or other jurisdiction) in which the Entity was incorporated or organised;
Il Direttore Generale delle Finanze eller en befullmäktigad företrädare,
any audited financial statement, third-party credit report, bankruptcy filing, or securities regulator's report.
i Republiken Cypern:
EFFECTIVE IMPLEMENTATION
i Republiken Litauen:
Each Member State and Andorra must have rules and administrative procedures in place to ensure effective implementation of, and compliance with, the reporting and due diligence procedures set out above including:
Finansų ministras eller en befullmäktigad företrädare,
rules to prevent any Financial Institutions, persons or intermediaries from adopting practices intended to circumvent the reporting and due diligence procedures;
i Storhertigdömet Luxemburg:
rules requiring Reporting Financial Institutions to keep records of the steps undertaken and any evidence relied upon for the performance of the reporting and due diligence procedures and adequate measures to obtain those records;
Le Ministre des Finances eller en befullmäktigad företrädare,
administrative procedures to verify Reporting Financial Institutions' compliance with the reporting and due diligence procedures;
i Ungern:
administrative procedures to follow up with a Reporting Financial Institution when undocumented accounts are reported;
A pénzügyminiszter eller en befullmäktigad företrädare,
administrative procedures to ensure that the Entities and accounts defined in domestic law as Non-Reporting Financial Institutions and Excluded Accounts continue to have a low risk of being used to evade tax;
i Republiken Malta:
effective enforcement provisions to address non-compliance.
Il-Ministru responsabbli għall-Finanzi eller en befullmäktigad företrädare,
ANNEX II
i Konungariket Nederländerna:
COMPLEMENTARY REPORTING AND DUE DILIGENCE RULES FOR FINANCIAL ACCOUNT INFORMATION
De Minister van Financiën eller en befullmäktigad företrädare,
Change in circumstances
i Republiken Österrike:
A “change in circumstances” includes any change that results in the addition of information relevant to a person's status or otherwise conflicts with such person's status.
Der Bundesminister für Finanzen eller en befullmäktigad företrädare,
In addition, a change in circumstances includes any change or addition of information to the Account Holder's account (including the addition, substitution, or other change of an Account Holder) or any change or addition of information to any account associated with such account (applying the account aggregation rules described in subparagraphs C(1) to (3) of Section VII of Annex I) if such change or addition of information affects the status of the Account Holder.
i Republiken Polen:
If a Reporting Financial Institution has relied on the residence address test described in subparagraph B(1) of Section III of Annex I and there is a change in circumstances that causes the Reporting Financial Institution to know or have reason to know that the original Documentary Evidence (or other equivalent documentation ) is incorrect or unreliable, the Reporting Financial Institution must, by the later of the last day of the relevant calendar year or other appropriate reporting period, or 90 calendar days following the notice or discovery of such change in circumstances, obtain a self-certification and new Documentary Evidence to establish the residence(s) for tax purposes of the Account Holder.
Minister Finansów eller en befullmäktigad företrädare,
If the Reporting Financial Institution cannot obtain the self-certification and new Documentary Evidence by such date, the Reporting Financial Institution must apply the electronic record search procedure described in subparagraphs B(2) to (6) of Section III of Annex I.
i Republiken Portugal:
Self-certification for New Entity Accounts
O Ministro das Finanças eller en befullmäktigad företrädare,
Residence of a Financial Institution
Președintele Agenției Naționale de Administrare Fiscală eller en befullmäktigad företrädare,
A Financial Institution is “resident” in a Member State, Andorra or another Participating Jurisdiction if it is subject to the jurisdiction of such Member State, Andorra or another Participating Jurisdiction (i.e., the Participating Jurisdiction is able to enforce reporting by the Financial Institution).
i Republiken Slovenien:
In general, where a Financial Institution is resident for tax purposes in a Member State, Andorra or another Participating Jurisdiction, it is subject to the jurisdiction of such Member State, Andorra or another Participating Jurisdiction and it is, thus, a Member State Financial Institution, Andorra Financial Institution or another Participating Jurisdiction Financial Institution.
Minister za finance eller en befullmäktigad företrädare,
In the case of a trust that is a Financial Institution (irrespective of whether it is resident for tax purposes in a Member State, Andorra or another Participating Jurisdiction), the trust is considered to be subject to the jurisdiction of a Member State, Andorra or another Participating Jurisdiction if one or more of its trustees are resident in such Member State, Andorra or another Participating Jurisdiction except if the trust reports all the information required to be reported pursuant to this Agreement or another agreement implementing the Global Standard with respect to Reportable Accounts maintained by the trust to another Participating Jurisdiction (being a Member State, Andorra or another Participating Jurisdiction), because it is resident for tax purposes in such other Participating Jurisdiction.
i Republiken Slovakien:
However, where a Financial Institution (other than a trust) does not have a residence for tax purposes (e.g., because it is treated as fiscally transparent, or it is located in a jurisdiction that does not have an income tax), it is considered to be subject to the jurisdiction of a Member State, Andorra or another Participating Jurisdiction and it is, thus, a Member State, Andorra or another Participating Jurisdiction Financial Institution if:
Minister financií eller en befullmäktigad företrädare,
it is incorporated under the laws of the Member State, Andorra or another Participating Jurisdiction;
aa) i Republiken Finland:
it has its place of management (including effective management) in the Member State, Andorra or another Participating Jurisdiction;
Valtiovarainministeriö/Finansministeriet eller en befullmäktigad företrädare,
it is subject to financial supervision in the Member State, Andorra or another Participating Jurisdiction.
ab) i Konungariket Sverige:
Where a Financial Institution (other than a trust) is resident in two or more Participating Jurisdictions (being a Member State, Andorra or another Participating Jurisdiction), such Financial Institution will be subject to the reporting and due diligence obligations of the Participating Jurisdiction in which it maintains the Financial Account(s).
Chefen för Finansdepartementet eller en befullmäktigad företrädare,
Account maintained
ac) i Förenade konungariket Storbritannien och Nordirland och de europeiska områden för vars yttre förbindelser Förenade kungariket ansvarar:
In general, an account would be considered to be maintained by a Financial Institution as follows:
the Commissioners of Inland Revenue eller en befullmäktigad företrädare och den behöriga myndigheten i Gibraltar, vilken Förenade kungariket kommer att utse i enlighet med de avtalade arrangemangen rörande myndigheter i Gibraltar med avseende på EU- och EG-instrument och tillhörande avtal som anmälts till Europeiska unionens medlemsstater och institutioner den 19 april 2000, varav en kopia ska sändas till Andorra av generalsekreteraren för Europeiska unionens råd, och som ska gälla detta avtal.
in the case of a Custodial Account, by the Financial Institution that holds custody over the assets in the account (including a Financial Institution that holds assets in street name for an Account Holder in such institution);
GEMENSAMMA FÖRKLARINGAR AV DE AVTALSSLUTANDE PARTERNA
in the case of a Depository Account, by the Financial Institution that is obligated to make payments with respect to the account (excluding an agent of a Financial Institution regardless of whether such agent is a Financial Institution);
GEMENSAM FÖRKLARING AV DE AVTALSSLUTANDE PARTERNA OM ÄNDRINGSPROTOKOLLETS IKRAFTTRÄDANDE
in the case of any equity or debt interest in a Financial Institution that constitutes a Financial Account, by such Financial Institution;
GEMENSAM FÖRKLARING AV DE AVTALSSLUTANDE PARTERNA OM AVTALET OCH BILAGORNA
in the case of a Cash Value Insurance Contract or an Annuity Contract, by the Financial Institution that is obligated to make payments with respect to the contract.
När det gäller genomförandet av avtalet och bilagorna är de avtalsslutande parterna överens om att kommentarerna till OECD:s modell för avtal mellan behöriga myndigheter och gemensamma rapporteringsstandard bör vara en källa till illustration eller tolkning i syfte att säkerställa en enhetlig tillämpning.
Trusts that are Passive NFEs
GEMENSAM FÖRKLARING AV DE AVTALSSLUTANDE PARTERNA OM ARTIKEL 5 I AVTALET