TREATIES Information held confidential. Ante, p. 1770. " Finally deter- mined," definition. but extraordinary costs incident to special forms of procedure shall be borne by the applying State. 11. Documents and other com- munications or information con- tained therein, transmitted under the provisions of this Convention by one of the contracting States to the other contracting State shall not be published, revealed or disclosed to any person except to the extent permitted under the laws of the latter State with respect to similar documents, com- munications or information. 12. As used with respect to revenue claims in Article XVII of this Convention the term "finally determined" shall be deemed to mean: (a) In the case of Sweden, claims which have been finally established, even though still open to revision by exceptional procedure; (b) In the case of the United States of America, claims which are no longer appealable, or which have been determined by decision of a competent tribunal, which decision has become final. 13. As used in this Convention the term "competent authority" or "competent authorities" means, in the case of the United States of America, the Secretary of the Treasury and in the case of Swe- den, the Finance Ministry. 14. The term "United States of America" as used in this Conven- tion in a geographical sense in- cludes only the States, the Terri- tories of Alaska and Hawaii, and the District of Columbia. 15. Should any difficulty or doubt arise as to the interpreta- staillning skett, men extraordin ara kostnader pa grund av anvan- dande av speciella forfaringssatt baras av den stat, som gjort fram- stallningen. 11. Handlingar och andra meddelanden eller dari f6re- kommande upplysningar, vilka enligt f6reskrifterna i detta avtal 6verlamnats fran en av de avtal- slutande staterna till den andra staten, ma icke offentligg6ras, uppenbaras eller utlamnas till nagon utom i den man sadant med- gives enligt lagstiftningen i den senare staten i fraga om liknande handlingar, meddelanden och upplysningar. 12. Da uttrycket "vunnit laga kraft" i artikel XVII brukas i fraga om skatteansprak, skall det anses innebara: (a) sAvitt anghr Sverige, att anspriket slutligen fastst'illts, aven om det fortfarande kan andras genom extraordinart for- farande; (b) shvitt anger Forenta Staterna, att skatteanspraket ej langre kan iverklagas eller att det faststtallts genom ett slutgiltigt avgorando av vederb6rlig myndighet. 13. Uttrycken "behorig myndig- het" eller "beh6riga myndighe- ter" enligt detta avtal betyda for Forenta Staternas vidkommande "the Secretary of the Treasury" och f6r Sveriges vidkommande finansdepartementet. 14. Dar i detta avtal uttrycket "Amerikas Forenta Stater" an- vandes i geografisk bemarkelse, skall det anses innefatta allenast delstaterna, territorierna Alaska och Hawaii samt distriktet Col- umbia. 15. Skulle svArighet eller tvi- velsmal uppkomma rorande tolk- "Competent au- thority," etc. " United States of America. " Interpretation and application. 1778 [54 STAT.
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