54 STAT.] SWEDEN-DOUBLE TAXATION-MAR . 23, 1939 to lodge a claim with the State of which he is a citizen or, if he is not a citizen of either of the contract- ing States, with the State of which he is a resident, or, if the taxpayer is a corporation or other entity, with the State in which it is cre- ated or organized. Should the claim be upheld, the competent authority of such State may come to an agreement with the compe- tent authority of the other State with a view to equitable avoidance of the double taxation in question. Article XXI The competent authorities of the two contracting States may prescribe regulations necessary to interpret and carry out the pro- visions of this Convention. With respect to the provisions of this Convention relating to exchange of information, service of docu- ments and mutual assistance in the collection of taxes, such authori- ties may, by common agreement, prescribe rules concerning matters of procedure, forms of application and replies thereto, conversion of currency, disposition of amounts collected, minimum amounts sub- ject to collection and related mat- ters. Article XXII The present Convention shall be ratified, in the case of the United States of America, by the President, by and with the advice and consent of the Senate, and in the case of Sweden, by His Ma- jesty the King, with the consent of the Riksdag. The ratifications shall be exchanged at Stockholm. This Convention shall become effective on the first day of Jan- uary following the exchange of the instruments of ratification hos den stat vars medborgare han ar, eller, om han icke ar medbor- gare i nagondera av de avtalslut- ande staterna, hos den stat, dar han ar boende, eller, i fraga om bolag eller annan juridisk person, den stat dar denna bildats eller or- ganiserats. Anses erinran grun- dad, kan behorig myndighet i sist- namnda stat traffa 6verenskom- melse med behorig myndighet i den andra staten f6r att pa skaligt satt undvika dubbelbeskattningen i fraga. Artikel XXI Beh6riga myndigheter i de bada avtalslutande staterna iga med- dela f6reskrifter erforderliga for tolkning och tillampning av f6re- varande avtal. Vad angar detta avtals f6reskrifter om utbyte av upplysningar, delgivning av hand- lingar och 6msesidig handrackning for skatteindrivning ma namnda myndigheter 6verenskomma om regler avseende f6rfaringssatt, for- men for framstallningar och svar a desamma, omrakning av valuta, disposition av indrivna medel, minsta belopp som framstiillning om indrivning ma avse samt andra likartade sp6rsmAl. Regulations, etc. Artikel XXII Detta avtal skall ratificeras hRaU'ons; s&vitt anger Amerikas F6renta Stater, av Presidenten med sena- tens rad och godkannande och for Sveriges del av Hans Maj:t Ko- nungen med riksdagens samtycke. Ratifikationshandlingarna skola utvaxlas i Stockholm. Avtalet skall trada i kraft den 1 januari narmast efter utbyte av ratifikationsinstrumenten och skall tillimpas a inkomst som atnjutits Effective date; w plication 1773 «*
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