Page:United States Statutes at Large Volume 54 Part 2.djvu/549

 54 STAT.] SWEDEN-DOUBLE TAXATION-MAR. 23, 1939 petent authorities of Sweden as soon as practicable after the close of each calendar year the following information relating to such cal- endar year: (a) The names and addresses of all addressees within Sweden deriving from sources within the United States of America divi- dends, interest, royalties, pen- sions, annuities, or other fixed or determinable annual or peri- odical income, showing the amount of such income with respect to each addressee; (b) Any particulars which the competent United States au- thorities may obtain from banks, savings banks or other similar institutions concerning assets belonging to individuals resident in Sweden or to Swedish cor- porations or other entities; (c) Any particulars which the competent United States au- thorities may obtain from inven- tories in the case of property passing on death concerning debts contracted with individ- uals resident in Sweden or Swedish corporations or other entities. 2. The competent authorities of Sweden shall forward to the com- petent authorities of the United States of America as soon as practicable after the close of each calendar year the following in- formation relating to such cal- endar year: (a) The particulars contained in the forms delivered to the Swedish authorities in connec- tion with the payment to individ- uals or corporations or other entities whose addresses are within the United States of America of dividends on shares in a corporation or participa- tion certificates in cooperative societies, and interest on bonds or other similar securities; gAngen av varje kalenderar till- handahlla behoriga myndigheter i Sverige foljande upplysningar hanf6rande sig till kalenderaret: (a) namn och adress for alla fysiska och juridiska personer i Sverige, vilka frAn killor inom Forenta Staterna erhAllit ut- delning, ranta, royalty, pen- sion, livranta eller annan be- stamd eller till beloppet berak- nelig arlig eller periodisk intakt, med angivande av beloppet a sadan intaikt i fraga om varje adressat; (b) upplysningar som myndig- heter i Forenta Staterna even- tuellt ma erhAlla fran banker, sparbanker eller andra liknande institutioner r6rande tillgodo- havanden tillhoriga personer bo- ende i Sverige eller svenska bo- lag eller andra svenska juridiska personer; (c) upplysningar som veder- borande myndigheter i Forenta Staterna eventuellt ma erhalla frAn bouppteckningar i anled- ning av dodsfall angaende skulder till personer boende i Sverige eller svenska bolag eller andra svenska juridiska per- soner; (2) Behoriga myndigheter i is a.n,; ,.lt.' ty Sverige skola sa snart som mojligt u .s .ut'"""he. ofter utgAngen av varjo kalen- derar tillhandahalla behoriga myndigheter i Amerikas Forenta Stater foljande upplysningar han- forande sig till kalenderaret: (a) upplysninar, vilka f6re- ligga i de uppgifter, som over- lamnats till svenska myndig- heter i samband med utbetal- ning till fysiska personer, bolag eller andra juridiska personer med adress i Forenta Staterna av utdelningar A aktier och an- delsbevis eller av rantor a obli- gationer eller andra dylika var- depapper; 1769

�