[Code of Federal Regulations]
[Title 26, Volume 18, Parts 500 to 599]
[Revised as of April 1, 2000]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR520.119]

[Page 133-134]
 
                       TITLE 26--INTERNAL REVENUE
 
     CHAPTER 1--INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY 
                               (Continued)
 
PART 520--SWEDEN--Table of Contents
 
                       Subpart--General Income Tax
 
Sec. 520.119  Mutual assistance in the collection of taxes.

    Under the provisions of Article XXI of the convention, the Secretary 
of the Treasury and the Finance Minister of Sweden are authorized to 
prescribe rules with respect to those provisions of the convention 
relating to the exchange of information, service of documents, and 
mutual assistance in the collection of the taxes to which the convention 
relates. Such rules concerning matters of procedure, forms of 
application and replies thereto, conversion of currency, disposition of

[[Page 134]]

amounts collected and related matters will be made the subject matter of 
a common agreement between the competent authorities of the two 
contracting States concerned and when consummated will be published.