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{\f3\fbidi \froman\fcharset2\fprq2{\*\panose 05050102010706020507}Symbol;}{\f34\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria Math;}{\f38\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604030504040204}Tahoma;}
{\f39\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604030504040204}Verdana;}{\flomajor\f31500\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\fdbmajor\f31501\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\fhimajor\f31502\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria;}
{\fbimajor\f31503\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\flominor\f31504\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\fdbminor\f31505\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\fhiminor\f31506\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}
{\fbiminor\f31507\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\f336\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\f337\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\f339\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\f340\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\f341\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\f342\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\f343\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\f344\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\f346\fbidi \fswiss\fcharset238\fprq2 Arial CE;}{\f347\fbidi \fswiss\fcharset204\fprq2 Arial Cyr;}
{\f349\fbidi \fswiss\fcharset161\fprq2 Arial Greek;}{\f350\fbidi \fswiss\fcharset162\fprq2 Arial Tur;}{\f351\fbidi \fswiss\fcharset177\fprq2 Arial (Hebrew);}{\f352\fbidi \fswiss\fcharset178\fprq2 Arial (Arabic);}
{\f353\fbidi \fswiss\fcharset186\fprq2 Arial Baltic;}{\f354\fbidi \fswiss\fcharset163\fprq2 Arial (Vietnamese);}{\f676\fbidi \froman\fcharset238\fprq2 Cambria Math CE;}{\f677\fbidi \froman\fcharset204\fprq2 Cambria Math Cyr;}
{\f679\fbidi \froman\fcharset161\fprq2 Cambria Math Greek;}{\f680\fbidi \froman\fcharset162\fprq2 Cambria Math Tur;}{\f683\fbidi \froman\fcharset186\fprq2 Cambria Math Baltic;}{\f684\fbidi \froman\fcharset163\fprq2 Cambria Math (Vietnamese);}
{\f716\fbidi \fswiss\fcharset238\fprq2 Tahoma CE;}{\f717\fbidi \fswiss\fcharset204\fprq2 Tahoma Cyr;}{\f719\fbidi \fswiss\fcharset161\fprq2 Tahoma Greek;}{\f720\fbidi \fswiss\fcharset162\fprq2 Tahoma Tur;}
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{\f725\fbidi \fswiss\fcharset222\fprq2 Tahoma (Thai);}{\f726\fbidi \fswiss\fcharset238\fprq2 Verdana CE;}{\f727\fbidi \fswiss\fcharset204\fprq2 Verdana Cyr;}{\f729\fbidi \fswiss\fcharset161\fprq2 Verdana Greek;}
{\f730\fbidi \fswiss\fcharset162\fprq2 Verdana Tur;}{\f733\fbidi \fswiss\fcharset186\fprq2 Verdana Baltic;}{\f734\fbidi \fswiss\fcharset163\fprq2 Verdana (Vietnamese);}{\flomajor\f31508\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\flomajor\f31509\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\flomajor\f31511\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\flomajor\f31512\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
{\flomajor\f31513\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\flomajor\f31514\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\flomajor\f31515\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
{\flomajor\f31516\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fdbmajor\f31518\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fdbmajor\f31519\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\fdbmajor\f31521\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fdbmajor\f31522\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fdbmajor\f31523\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\fdbmajor\f31524\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fdbmajor\f31525\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fdbmajor\f31526\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}
{\fhimajor\f31528\fbidi \froman\fcharset238\fprq2 Cambria CE;}{\fhimajor\f31529\fbidi \froman\fcharset204\fprq2 Cambria Cyr;}{\fhimajor\f31531\fbidi \froman\fcharset161\fprq2 Cambria Greek;}{\fhimajor\f31532\fbidi \froman\fcharset162\fprq2 Cambria Tur;}
{\fhimajor\f31535\fbidi \froman\fcharset186\fprq2 Cambria Baltic;}{\fhimajor\f31536\fbidi \froman\fcharset163\fprq2 Cambria (Vietnamese);}{\fbimajor\f31538\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\fbimajor\f31539\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fbimajor\f31541\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbimajor\f31542\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
{\fbimajor\f31543\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fbimajor\f31544\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fbimajor\f31545\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
{\fbimajor\f31546\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\flominor\f31548\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\flominor\f31549\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\flominor\f31551\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\flominor\f31552\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\flominor\f31553\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\flominor\f31554\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\flominor\f31555\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\flominor\f31556\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}
{\fdbminor\f31558\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fdbminor\f31559\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fdbminor\f31561\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}
{\fdbminor\f31562\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fdbminor\f31563\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fdbminor\f31564\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\fdbminor\f31565\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fdbminor\f31566\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fhiminor\f31568\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}
{\fhiminor\f31569\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}{\fhiminor\f31571\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\fhiminor\f31572\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}
{\fhiminor\f31575\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}{\fhiminor\f31576\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\fbiminor\f31578\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\fbiminor\f31579\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fbiminor\f31581\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbiminor\f31582\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
{\fbiminor\f31583\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fbiminor\f31584\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fbiminor\f31585\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
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}{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698703\'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li5040
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\'01\'00;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li720\jclisttab\tx720\lin720 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'03(\'01);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li1440\jclisttab\tx0\lin1440 }{\listlevel\levelnfc2\levelnfcn2\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'03(\'02);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li2160\jclisttab\tx0\lin2160 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'01\u-3913 ?;}{\levelnumbers;}\f3\cf0\fbias0\hres0\chhres0 \fi-720\li2880\jclisttab\tx0\lin2880 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03(\'04);}{\levelnumbers\'02;}
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\ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li4320\jclisttab\tx0\lin4320 }{\listlevel\levelnfc2\levelnfcn2\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03(\'06);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 
\fbias0\hres0\chhres0 \fi-720\li5040\jclisttab\tx0\lin5040 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03(\'07);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 
\fbias0\hres0\chhres0 \fi-720\li5760\jclisttab\tx0\lin5760 }{\listlevel\levelnfc2\levelnfcn2\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03(\'08);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 
\fbias0\hres0\chhres0 \fi-720\li6480\jclisttab\tx0\lin6480 }{\listname ;}\listid374546948}{\list\listtemplateid-943285680{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'03[\'00];}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li720\jclisttab\tx720\lin720 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'03[\'01];}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li1440\jclisttab\tx0\lin1440 }{\listlevel\levelnfc2\levelnfcn2\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'03(\'02);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li2160\jclisttab\tx0\lin2160 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'01\u-3913 ?;}{\levelnumbers;}\f3\cf0\fbias0\hres0\chhres0 \fi-720\li2880\jclisttab\tx0\lin2880 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03(\'04);}{\levelnumbers\'02;}
\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li3600\jclisttab\tx0\lin3600 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03(\'05);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 
\ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li4320\jclisttab\tx0\lin4320 }{\listlevel\levelnfc2\levelnfcn2\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03(\'06);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 
\fbias0\hres0\chhres0 \fi-720\li5040\jclisttab\tx0\lin5040 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03(\'07);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 
\fbias0\hres0\chhres0 \fi-720\li5760\jclisttab\tx0\lin5760 }{\listlevel\levelnfc2\levelnfcn2\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03(\'08);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 
\fbias0\hres0\chhres0 \fi-720\li6480\jclisttab\tx0\lin6480 }{\listname ;}\listid624509005}{\list\listtemplateid98225802{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'01\'00;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li720\jclisttab\tx720\lin720 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'03(\'01);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li1440\jclisttab\tx0\lin1440 }{\listlevel\levelnfc2\levelnfcn2\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'03(\'02);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li2160\jclisttab\tx0\lin2160 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'02\'03);}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li2880\jclisttab\tx0\lin2880 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'03(\'04);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li3600\jclisttab\tx0\lin3600 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'03(\'05);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li4320\jclisttab\tx0\lin4320 }{\listlevel\levelnfc2\levelnfcn2\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'03(\'06);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li5040\jclisttab\tx0\lin5040 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'03(\'07);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li5760\jclisttab\tx0\lin5760 }{\listlevel\levelnfc2\levelnfcn2\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'03(\'08);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li6480\jclisttab\tx0\lin6480 }{\listname ;}\listid1019700355}{\list\listtemplateid-1121140342{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0
\levelstartat1\levelspace0\levelindent0{\leveltext\'01\'00;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li720\jclisttab\tx720\lin720 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1
\levelspace0\levelindent0{\leveltext\'03(\'01);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li1440\jclisttab\tx0\lin1440 }{\listlevel\levelnfc2\levelnfcn2\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0
\levelindent0{\leveltext\'03(\'02);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li2160\jclisttab\tx0\lin2160 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0
{\leveltext\'01\u-3913 ?;}{\levelnumbers;}\f3\fbias0\hres0\chhres0 \fi-720\li2880\jclisttab\tx0\lin2880 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03(\'04);}{\levelnumbers\'02;}
\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li3600\jclisttab\tx0\lin3600 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03(\'05);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 
\ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li4320\jclisttab\tx0\lin4320 }{\listlevel\levelnfc2\levelnfcn2\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03(\'06);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 
\fbias0\hres0\chhres0 \fi-720\li5040\jclisttab\tx0\lin5040 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03(\'07);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 
\fbias0\hres0\chhres0 \fi-720\li5760\jclisttab\tx0\lin5760 }{\listlevel\levelnfc2\levelnfcn2\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03(\'08);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 
\fbias0\hres0\chhres0 \fi-720\li6480\jclisttab\tx0\lin6480 }{\listname ;}\listid1034231111}{\list\listtemplateid2000169738{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'01\'00;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li720\jclisttab\tx720\lin720 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'03(\'01);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li1440\jclisttab\tx0\lin1440 }{\listlevel\levelnfc2\levelnfcn2\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'03(\'02);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li2160\jclisttab\tx0\lin2160 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'01\u-3913 ?;}{\levelnumbers;}\f3\cf0\fbias0\hres0\chhres0 \fi-720\li2880\jclisttab\tx0\lin2880 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03(\'04);}{\levelnumbers\'02;}
\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li3600\jclisttab\tx0\lin3600 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03(\'05);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 
\ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li4320\jclisttab\tx0\lin4320 }{\listlevel\levelnfc2\levelnfcn2\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03(\'06);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 
\fbias0\hres0\chhres0 \fi-720\li5040\jclisttab\tx0\lin5040 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03(\'07);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 
\fbias0\hres0\chhres0 \fi-720\li5760\jclisttab\tx0\lin5760 }{\listlevel\levelnfc2\levelnfcn2\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03(\'08);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 
\fbias0\hres0\chhres0 \fi-720\li6480\jclisttab\tx0\lin6480 }{\listname ;}\listid1225607427}{\list\listtemplateid1223433230{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'01\'00;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li720\jclisttab\tx720\lin720 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'03[\'01];}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li1440\jclisttab\tx0\lin1440 }{\listlevel\levelnfc2\levelnfcn2\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'03(\'02);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li2160\jclisttab\tx0\lin2160 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'01\u-3913 ?;}{\levelnumbers;}\f3\cf0\fbias0\hres0\chhres0 \fi-720\li2880\jclisttab\tx0\lin2880 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03(\'04);}{\levelnumbers\'02;}
\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li3600\jclisttab\tx0\lin3600 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03(\'05);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 
\ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li4320\jclisttab\tx0\lin4320 }{\listlevel\levelnfc2\levelnfcn2\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03(\'06);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 
\fbias0\hres0\chhres0 \fi-720\li5040\jclisttab\tx0\lin5040 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03(\'07);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 
\fbias0\hres0\chhres0 \fi-720\li5760\jclisttab\tx0\lin5760 }{\listlevel\levelnfc2\levelnfcn2\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03(\'08);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 
\fbias0\hres0\chhres0 \fi-720\li6480\jclisttab\tx0\lin6480 }{\listname ;}\listid1297950117}{\list\listtemplateid-1480439488{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'03[\'00];}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li720\jclisttab\tx720\lin720 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'03(\'01);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li1440\jclisttab\tx0\lin1440 }{\listlevel\levelnfc2\levelnfcn2\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'03(\'02);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li2160\jclisttab\tx0\lin2160 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'01\u-3913 ?;}{\levelnumbers;}\f3\cf0\fbias0\hres0\chhres0 \fi-720\li2880\jclisttab\tx0\lin2880 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03(\'04);}{\levelnumbers\'02;}
\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li3600\jclisttab\tx0\lin3600 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03(\'05);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 
\ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li4320\jclisttab\tx0\lin4320 }{\listlevel\levelnfc2\levelnfcn2\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03(\'06);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 
\fbias0\hres0\chhres0 \fi-720\li5040\jclisttab\tx0\lin5040 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03(\'07);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 
\fbias0\hres0\chhres0 \fi-720\li5760\jclisttab\tx0\lin5760 }{\listlevel\levelnfc2\levelnfcn2\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03(\'08);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 
\fbias0\hres0\chhres0 \fi-720\li6480\jclisttab\tx0\lin6480 }{\listname ;}\listid1356347359}{\list\listtemplateid1325708596{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'03[\'00];}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li720\jclisttab\tx720\lin720 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'03[\'01];}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li1440\jclisttab\tx0\lin1440 }{\listlevel\levelnfc2\levelnfcn2\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'03(\'02);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li2160\jclisttab\tx0\lin2160 }{\listlevel\levelnfc23\levelnfcn23\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'01\u-3913 ?;}{\levelnumbers;}\f3\cf0\fbias0\hres0\chhres0 \fi-720\li2880\jclisttab\tx0\lin2880 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03(\'04);}{\levelnumbers\'02;}
\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li3600\jclisttab\tx0\lin3600 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03(\'05);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 
\ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li4320\jclisttab\tx0\lin4320 }{\listlevel\levelnfc2\levelnfcn2\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03(\'06);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 
\fbias0\hres0\chhres0 \fi-720\li5040\jclisttab\tx0\lin5040 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03(\'07);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 
\fbias0\hres0\chhres0 \fi-720\li5760\jclisttab\tx0\lin5760 }{\listlevel\levelnfc2\levelnfcn2\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03(\'08);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 
\fbias0\hres0\chhres0 \fi-720\li6480\jclisttab\tx0\lin6480 }{\listname ;}\listid1393238809}{\list\listtemplateid-1956709616{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext
\'01\'00;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-720\li720\jclisttab\tx720\lin720 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03(\'01);}{\levelnumbers
\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-720\li1440\jclisttab\tx0\lin1440 }{\listlevel\levelnfc2\levelnfcn2\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03(\'02);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 
\ltrch\fcs0 \hres0\chhres0 \fi-720\li2160\jclisttab\tx0\lin2160 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'02\'03);}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 
\fi-720\li2880\jclisttab\tx0\lin2880 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03(\'04);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-720\li3600
\jclisttab\tx0\lin3600 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\'03(\'05);}{\levelnumbers\'02;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-720\li4320\jclisttab\tx0\lin4320 }
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\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid15095696\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985 IN THE MATTER}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985 of the Income Tax Act 1997
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985 AND}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1274792 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985 IN THE MATTER}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985 of an Agreement between the Government of the Cook Islands and the Government of Sweden for the exchange of information relating to tax matters
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985 AND
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985 IN THE MATTER}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985 of a request by the Ministry of Finance and Economic Management (\'93MFEM\'94) of the Government of the Cook Islands
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6388807\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7877727\charrsid12988985 BETWEEN}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985 
\par 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985 ORA FIDUCIARY (COOK ISLANDS) LIMITED}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid7877727\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985 First }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2128379\charrsid12988985 Applicant}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid10365545\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985 AND}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985 
\par 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985 THE NEW WORLD TRUST, THE INTERNATIONAL TRUS}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 T}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985 , GREAT EAGLE LIMITED AND GOODWILL LIMITED}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985 
\par Second Applicant}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid10365545\charrsid12988985 {\*\xmlopen\xmlns2{\factoidname stockticker}}AND}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985 {\*\xmlclose}THE TREASURER OF THE REVENUE MANAGEMENT DIVISION OF THE MINISTRY OF FINANCE AND ECONOMIC MANAGEMENT}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 
\b\fs24\lang2057\langfe1033\langnp2057\insrsid10365545\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9519640\charrsid12988985 Respondent}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid10365545\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7348326\charrsid12988985 
\par }\pard \ltrpar\ql \fi-1701\li1701\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1701\itap0\pararsid12988985 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid1861744\charrsid12988985 Counsel:}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1861744\charrsid12988985 Geoffrey Clews (New Zealand Counsel) and David McNair for Applicants

\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12988985 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1861744\charrsid12988985 
Cheryl McCarthy, Solicitor-General, for Respondent
\par }\pard \ltrpar\ql \fi-1701\li1701\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1701\itap0\pararsid12988985 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid1861744\charrsid12988985 Date of hearing}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid12988985\charrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\b\fs24\lang2057\langfe1033\langnp2057\insrsid1861744\charrsid12988985 :}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1861744\charrsid12988985 22 September 2014
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid1861744\charrsid12988985 Judgment}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid12988985\charrsid12988985  :}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid8003359\charrsid12988985 7}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 
 October 2015}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7348326\charrsid12988985  (NZT)
\par }\pard \ltrpar\ql \fi-2977\li2977\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2977\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7348326\charrsid12988985 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid1861744\charrsid9183183 JUDGMENT}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \b\fs24\ul\lang2057\langfe1033\langnp2057\insrsid7348326\charrsid9183183 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7348326\charrsid12988985 {\*\bkmkstart Stopintitulling}
{\*\bkmkend Stopintitulling}
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid7348326\charrsid12988985 Introduction}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid7348326 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid1861744\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [1]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1861744\charrsid12988985 On 9 September 2014}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1861744\charrsid12988985  the second applicants (the first applicant was subsequently joined)}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7344515\charrsid12988985  applied to the High Court for o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1861744\charrsid12988985 
rders in terms of s220(4), Income Tax Act 1997.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1861744\charrsid12988985 
That application concerned a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985 n Information }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1861744\charrsid12988985 Request }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985 (the Notice) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1861744\charrsid12988985 
given by the Collector dated 26 August 2014 requiring the applicants to deliver certain documents to him}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985  as well as specified information}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1861744\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6388807\charrsid12988985 The applicants opposed that Notice and }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3693628\charrsid12988985 their application sought to have }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6388807\charrsid12988985 the Court discharge it.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid7348326 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid6388807\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [2]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6388807\charrsid12988985 The Collector\rquote 
s Notice followed, in turn, an earlier request made to him by the Swedish Tax Authorities (STA) dated 18 July 2014.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1861744\charrsid12988985 The }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1267212\charrsid12988985 initiating }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1861744\charrsid12988985 
request by the STA was made in terms of an agreement entered into between the Government of the Cook Islands and the Government of Sweden for the exchange of information relating to tax matters.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1861744\charrsid12988985 Such agreements are relatively common and
 generally go by the acronym of TIEA (Tax Information Exchange Agreement).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1861744\charrsid12988985 The relevant TIEA (the Cook Islands has entered into}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985  some 25 }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1861744\charrsid12988985 of such agreemen}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1267212\charrsid12988985 ts) was signed between the two g}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1861744\charrsid12988985 overnments in Canberra on or about 16 December 2009.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1861744\charrsid12988985 The TIEA contemplated that each country would subsequently enact legislation to give effect t}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985 o }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6388807\charrsid12988985 the}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985  agreement}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1861744\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1861744 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid1861744\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [3]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1861744\charrsid12988985 
The TIEA is based upon models and commentaries prepared and circulated by the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid620577\charrsid12988985 Organisation for Economic Cooperation & Development (}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1861744\charrsid12988985 OECD}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid620577\charrsid12988985 )}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1861744\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3083125\charrsid12988985 
The TIEA is governed by the Vienna Convention }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 on}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3083125\charrsid12988985 
 the Law of Treaties 1969.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3083125\charrsid12988985 It is to be given a liberal interpretation}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985  with a view to implementing the true intention of the parties}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3083125\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1274792 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid2845205\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [4]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2845205\charrsid12988985 
The initial application brought under s220(4) was in relatively brief form and supported by an equally brief affidavit by Mr\~Wichman}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6388807\charrsid12988985 
 (Managing Director of Ora Fiduciary (Cook Islands) Limited}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3693628\charrsid12988985 )}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2845205\charrsid12988985  dated 9 September 2014.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2845205\charrsid12988985 The affidavit attached a copy of the request made by the Collector to Mr\~Wichman }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3693628\charrsid12988985 
on behalf of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2845205\charrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 the first applicant}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2845205\charrsid12988985  dated 26 August 2014.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1861744 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid2845205\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [5]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2845205\charrsid12988985 B}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 y mid 2015, the first applicant}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2845205\charrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 had been}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985  joined}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985  a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 s a}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985  party}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2845205\charrsid12988985  and on 15 June 2015}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6388807\charrsid12988985 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2845205\charrsid12988985  the applicants filed their fourth amended application.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2845205\charrsid12988985 That application formed the basis of the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid8003359\charrsid12988985 matter}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2845205\charrsid12988985  as heard before me.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2845205\charrsid12988985 In August 2015 the applicants filed three affidavits and, on 24 August 2015, detailed written submissions.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2845205\charrsid12988985 On 11 September }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985 2015 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2845205\charrsid12988985 
the respondent filed two affidavits together with submissions (the submissions filed 17 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985 September}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2845205\charrsid12988985  2015).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2845205\charrsid12988985 The respondent filed reply submissions on 18 September 2015.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1267212\charrsid12988985 It can be seen that, a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2845205\charrsid12988985 
lthough the application was filed some time ago, the bulk of the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985 materials}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2845205\charrsid12988985  considered by the Court }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985 were filed }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2845205\charrsid12988985 only in August and September of this year, shortly prior to the hearing itself.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2845205 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid2845205\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [6]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2845205\charrsid12988985 
I express my gratitude to counsel for the thorough and professional way in which they have addressed the issues.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2845205\charrsid12988985 The written submissions were of a high order as were the oral submissions made at the hearing.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2845205\charrsid12988985 Although the issues in dispute are novel (this is the first such application to be considered by the High Court of the Cook Islands), the Court\rquote 
s duties were much assisted by counsel}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7344515\charrsid12988985 \rquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985 
s diligence}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2845205\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2845205 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid2845205\charrsid12988985 The applicant}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\b\fs24\lang2057\langfe1033\langnp2057\insrsid2845205 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid2845205\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [7]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2845205\charrsid12988985 The first applicant is a }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2845205\charrsid12988985 rustee }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 c}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2845205\charrsid12988985 ompany operating in the Cook Islands.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2845205\charrsid12988985 Its wholly owned subsidiary, Ora Trustee Limited}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2845205\charrsid12988985  is }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2845205\charrsid12988985 rustee in relation to the two }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2845205\charrsid12988985 rusts cited as second applicants.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2845205 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid2845205\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [8]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2845205\charrsid12988985 Turning, then, to the second applicants.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985 There are four of them \endash  two }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985 rusts and two companies.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2845205\charrsid12988985 In Mr\~Wichman\rquote s second affidavit he says that the two }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2845205\charrsid12988985 rusts, and the two companies in which one of them is the
 beneficial shareholder, are ultimately}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985  associated with }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2845205\charrsid12988985 an undisclosed client of the first applicant}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985  (who is not Mr\~Setterberg}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985  - whose identity is discussed below}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 )}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2845205\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2845205 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid2845205\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [9]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2845205\charrsid12988985 
The evidence before the Court appears to show that The New World Trust is the beneficial owner of the shares in the two companie}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985 
s Great Eagle Limited and Goodw}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2845205\charrsid12988985 ill Limited.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2845205\charrsid12988985 There is material before the Court which appears to show that}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 ,}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2845205\charrsid12988985  in or about }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985 January or February 2008, Goodw}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2845205\charrsid12988985 ill Li}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985 mited made a payment of Eur4}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2845205\charrsid12988985 m to Mr\~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 Setterberg}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2845205\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid8003359\charrsid12988985 
Mr Setterberg agrees that he received a payment of that amount but, in his affidavit (discussed below)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1267212\charrsid12988985 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid8003359\charrsid12988985  says he does not know where the payment came from.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2845205 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\*\bkmkstart _Ref431548211}{\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid793715\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [10]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 It is common ground that the}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985  four}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985  t}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2845205\charrsid12988985 rusts and companies fall within the relevant definitions in the Income Tax Act and can properly be subject to the relevant requests}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid8003359\charrsid12988985  (all else being equal)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2845205\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985 {\*\bkmkend _Ref431548211} }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2845205 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid2845205\charrsid12988985 Dramatis }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 p}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\b\fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985 ersonae}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid2845205 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid7933049\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [11]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985 The request by the STA }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 particularly }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985 concerns Mr\~}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid620577\charrsid12988985 Olof}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 Setterberg}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985 , a Swedish tax resident.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985 In an affidavit swor}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 n}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985  in Sweden on or about 14 August 2015, he descr
ibes himself as a company director of Stockholm.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985 He also }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1267212\charrsid12988985 acknowledges}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985 
 he has been the subject of a civil investigation by the STA concerning the receipt into a Swiss bank account in his name of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985  the}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985 Eur4}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985 m (being the monies mentioned above).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2845205 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid7933049\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [12]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985 Mr\~Michael }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 Olesnicky describes himself}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985  as }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985 \'93a special adviser\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985  in the Hong Kong tax team of KPMG.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985 
Up until October 2014 he was a specialist tax partner in the law firm of Baker & McKenzie in Hong Kong.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985 Mr\~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 Olesnicky}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985  was described by counsel}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7344515\charrsid12988985  for the applicants}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985  as the architect of a structure comprising the second applicants, said by Mr\~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 
Olesnicky}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985  to be}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3693628\charrsid12988985  established}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985  on behalf of the first applicant\rquote s undisclosed client.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15473593\charrsid12988985 Mr\~Olesnicky swore an affidavit in Hong Kong on or about 21 August 2015 which I return to below.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid7933049 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid15473593\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [13]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15473593\charrsid12988985 Mr\~Wichman
, Managing Director of the first applicant, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3693628\charrsid12988985 h}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15473593\charrsid12988985 
as already been introduced above.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15473593\charrsid12988985 
He swore two affidavits with the second of these being the most significant.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7933049 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid7933049\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [14]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985 Mr Andrew John }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985 Haigh}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985  is the Treasurer of the Revenue Management Division of the Ministry of Financ
e and Economic Manager and is the Collector of Inland Revenue.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985 
As with Messrs }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 Setterberg}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15473593\charrsid12988985 , Wichman, }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985 and }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 Olesnicky}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985  he has filed an affidavit.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985 His affidavit was filed on 17 September 2015.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985 I will refer to him as }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985 \'93the Collector\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985  in this Judgment.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7933049 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985 Taxation Information Exchange Agreement}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid7933049 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid7933049\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [15]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985 
The TIEA entered into between the Governments of the Cook Islands and Sweden is eleven pages long.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985 It comprises 13 Articles, most of which are then subdivided into further paragraphs.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985 The object and scope of the agreement is set out in paragraph 1 of Article 1 as follows: }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid7933049 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }\pard \ltrpar\ql \li567\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985 \'93}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985 1.\tab The competent authorities of the Contracting Parties shall provide assistance through exchange of information that is }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\ul\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985 foreseeably relevant}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985 
 to the administration and enforcement of the domestic laws of the Contracting Parties concerning taxes covered by this Agreement.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985 Such information shall include information that is }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\ul\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985 foreseeably relevant}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985  to the determination, assessment and collection of such taxes, the recovery and enforcement of tax claims, or the inv
estigation or prosecution of tax matters.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985 
Information shall be exchanged in accordance with the provisions of this Agreement and shall be treated as confidential in the manner provided in Article 8.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985 The rights and safeguards secured to persons by the laws or administrative practice of }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\ul\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985 the requested Party}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985  remain applicable }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\ul\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985 to the extent that they do not unduly prevent or delay effective exchange of information}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985 .\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985 (emphasis added)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7933049 

\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid7933049\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [16]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985 The expression emphasised in the above quote, }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985 \'93foreseeably relevant\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985 , was a ke
y factor in the application and will be discussed in more detail below.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7933049 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid7933049\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [17]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985 
It will be seen that the above quoted extract uses the expression }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 \'93the requested P}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985 arty\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985 This language is used throughout the TIEA and is intended, in the present case, to be a refer
ence to the Government of the Cook Islands.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985 
The corresponding expression, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 \'93the applicant Party\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985 refers to the Government of Sweden.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid7933049 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid7933049\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [18]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985 Article 4 sets out the definitions.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985 I have already addressed }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 (see paragraph }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6716559\charrsid12988985  REF _Ref431548211 \\r \\h  \\* MERGEFORMAT }
{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6716559\charrsid12988985 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f005200650066003400330031003500340038003200310031000000}}}{\fldrslt {\rtlch\fcs1 
\af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11164408\charrsid12988985 [10]}}}\sectd \ltrsect\psz9\linex0\footery567\endnhere\titlepg\sectdefaultcl\sectrsid8015197\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985  above) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985 the terms }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985 \'93person\'94 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985 and }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985 \'93company\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985  and noted that the }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid8003359\charrsid12988985 second }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985 applicants fall within these definitions.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7933049 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid7933049\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [19]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985 
Article 5 is the operative provision providing for the exchange of information upon request.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985 Paragraph 2 of Article 5 provides: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7933049 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }\pard \ltrpar\ql \li567\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985 \'93}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid4807501\charrsid12988985 2.\tab If the 
information in the possession of the competent authority of the requested Party is not sufficient to enable it to comply with the request for information, that Party shall use all relevant information gathering measures to provide the applicant Party with
 the information requested, notwithstanding that the requested Party may not need such information for its own tax purposes.\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid7933049 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid7933049\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [20]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985 The}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid8003359\charrsid12988985  required}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7933049\charrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985 content of the request by the applicant Party to}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985  the}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985  r}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid4807501\charrsid12988985 equested Party}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985  is then set out in paragraph 5}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1267212\charrsid12988985  of the same Article}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 Although this is quite lengthy, it needs to be set out }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid4807501\charrsid12988985 in full}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 : }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7933049 
\par }\pard \ltrpar\ql \li567\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid4807501\charrsid12988985 \'935.\tab The competent authority of the applicant Party shall provide the following information to the competent authority of the }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid14968482\charrsid12988985 requested}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid4807501\charrsid12988985  Party when making a request for information under 
the Agreement to demonstrate the foreseeable relevance of the information to the request: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid4807501 
\par }\pard \ltrpar\ql \li1134\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \s22 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\langfenp1033\insrsid4807501\charrsid12988985 \hich\af0\dbch\af0\loch\f0 (a)\tab}}\pard\plain \ltrpar
\s22\ql \li1134\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\ilvl5\adjustright\rin0\lin1134\itap0\pararsid9183183\contextualspace \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 
\af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid4807501\charrsid12988985 the identity of the person under examination or investigation; }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid4807501 
\par }\pard \ltrpar\s22\ql \li1134\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid16660395\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid16660395\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \s22 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\langfenp1033\insrsid4807501\charrsid12988985 \hich\af0\dbch\af0\loch\f0 (b)\tab}}\pard \ltrpar
\s22\ql \li1134\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\ilvl5\adjustright\rin0\lin1134\itap0\pararsid9183183\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid4807501\charrsid12988985 
a statement of the information sought including its nature and the form in which the applicant Party wishes to receive the information from the requested Party; }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid4807501 
\par }\pard \ltrpar\s22\ql \li1134\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid16660395\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid16660395\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \s22 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\langfenp1033\insrsid4807501\charrsid12988985 \hich\af0\dbch\af0\loch\f0 (c)\tab}}\pard \ltrpar
\s22\ql \li1134\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\ilvl5\adjustright\rin0\lin1134\itap0\pararsid9183183\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid4807501\charrsid12988985 
the tax purpose for which the information is sought; }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid4807501 
\par }\pard \ltrpar\s22\ql \li1134\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid16660395\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid16660395\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \s22 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\langfenp1033\insrsid4807501\charrsid12988985 \hich\af0\dbch\af0\loch\f0 (d)\tab}}\pard \ltrpar
\s22\ql \li1134\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\ilvl5\adjustright\rin0\lin1134\itap0\pararsid9183183\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid4807501\charrsid12988985 
grounds for believing that the information requested is held in the requested Party or is in the possession or control of a person within the jurisdiction of the requested Party; }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid4807501 
\par }\pard \ltrpar\s22\ql \li1134\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid16660395\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid16660395\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \s22 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\langfenp1033\insrsid4807501\charrsid12988985 \hich\af0\dbch\af0\loch\f0 (e)\tab}}\pard \ltrpar
\s22\ql \li1134\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\ilvl5\adjustright\rin0\lin1134\itap0\pararsid9183183\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid4807501\charrsid12988985 
to the extent known, the name and address of any person believed to be in possession of the quested information; }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid4807501 
\par }\pard \ltrpar\s22\ql \li1134\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid16660395\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid16660395\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \s22 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\langfenp1033\insrsid4807501\charrsid12988985 \hich\af0\dbch\af0\loch\f0 (f)\tab}}\pard \ltrpar
\s22\ql \li1134\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\ilvl5\adjustright\rin0\lin1134\itap0\pararsid9183183\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid4807501\charrsid12988985 
a statement that the request is in conformity with the law and administrative practices of the applica
nt Party, that if the requested information was within the jurisdiction of the applicant Party then the competent authority of the applicant Party would be able to obtain the information under the laws of the applicant Party or in the normal course of adm
inistrative practice and that it is in conformity with this Agreement; }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid4807501 
\par }\pard \ltrpar\s22\ql \li1134\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid16660395\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid16660395\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \s22 \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\langfenp1033\insrsid4807501\charrsid12988985 \hich\af0\dbch\af0\loch\f0 (g)\tab}}\pard \ltrpar
\s22\ql \li1134\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\ilvl5\adjustright\rin0\lin1134\itap0\pararsid9183183\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid4807501\charrsid12988985 
a statement that the applicant Party has pursued all means available in its own territory to obtain the information, except those that would give rise to disproportionate difficulties.\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid13856707 
\par }\pard \ltrpar\s22\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid13856707\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [21]\tab}}\pard\plain \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang3081\langfe1033\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 Although it is probably clear}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7830980\charrsid12988985  from what I have }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 set out}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7830980\charrsid12988985  above}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 , the requirements of paragraph 5 apply to the request made by the STA of the Collector.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 The use of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 \'93statement\'94}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985  in three of the subparagraphs above makes it clear that the requesting Party is not required to set out chapter and verse in relation to the specified matters.}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 Rather, it is to make }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 \'93a statement\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 
 and the assumption of the TIEA appears to be that the requested Party then takes that}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7344515\charrsid12988985  largely}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985  at face value.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13856707 

\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid13856707\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [22]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 Article 7 provides for the pos
sibility of a request by the STA being declined }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7830980\charrsid12988985 by the Collector }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 in circumstances where the information requested would amount to a trade secret or would breach legal privilege.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 Both of those issues arise in this case and will be addressed below.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13856707 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid13856707\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [23]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 Article 8 provides for confidentiality and }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7830980\charrsid12988985 provides that}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 
 requests such as those made by the STA will, themselves, remain confidential.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 In the present case, I was advised that the Government of Sweden consented to the disclosure of the request made by it as well as subsequent correspondence.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 All of that correspondence has been put before the Court and will be discussed below.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13856707 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid13856707\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [24]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 
Article 10 of the TIEA provides that the contracting parties shall en}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7830980\charrsid12988985 act any legislation necessary}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985  to give effect to it.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 I will shortly discuss the legislation enacted by the Parliament of the Cook Islands.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13856707 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid13856707\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [25]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 
Finally, Article 12 provides for the Entry into Force of the TIEA.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 
Two different dates are provide}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6388807\charrsid12988985 d}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 
 for depending upon whether the request concerns criminal tax matters or whether it concerns all other matters.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid13856707 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid13856707\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [26]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 
It is common ground that the TIEA falls to be interpreted by reference to the OECD commentary dated 2002.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 This commentary sets out reasonably detailed comments by reference to each Article.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 In relation to Article 1, paragraphs 2-6 make it clear that the standard of }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 \'93foreseeable relevance\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985  as highlighted above, is intended to provide for}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7344515\charrsid12988985  the}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985  exchange of information in tax matters to the widest possible extent.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 The commentary acknowledges that the parties are not at liberty to engage in }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 \'93fishing expeditions\'94 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 and that is a countervailing consideration.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 
It is expressly noted that requests may not be declined in cases where a definite assessment of the pertinence of the information can only be made following receipt of the information.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13856707 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid13856707\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [27]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 
In relation to Article 7, the commentary notes, at paragraphs 71-93}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7830980\charrsid12988985 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985  that: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13856707 
\par }\pard \ltrpar\ql \li567\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid13856707\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [a]\tab}}\pard \ltrpar
\ql \li567\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\ilvl1\adjustright\rin0\lin567\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 A requested }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7344515\charrsid12988985 P}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 
arty is under no obligation to research or verify the statements provided by the applicant party.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 The responsibility for the accuracy of the statement lies with the applicant }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 P}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 arty (paragraph 77).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid7830980 
\par }\pard \ltrpar\ql \li567\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid13856707\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [b]\tab}}\pard \ltrpar
\ql \li567\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\ilvl1\adjustright\rin0\lin567\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 It is anticipated that only }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 \'93in certain limited cases\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 
 will the disclosure of financial information potentially reveal a trade business or other secret (paragraph 80); }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13856707 
\par }\pard \ltrpar\ql \li567\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid13856707\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [c]\tab}}\pard \ltrpar
\ql \li567\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\ilvl1\adjustright\rin0\lin567\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 
Legal privilege will be properly claimable only if the legal representative acts in the capacity as legal adviser (paragraph 88).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid13856707 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid13856707\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [28]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 
In addition to that commentary, the respondent referred}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 to a more recent commentary provided by the OECD in relation to Double Tax Agreements which also use}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985  the language of }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 \'93foreseeably relevant\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7344515\charrsid12988985  in Article 26}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 Mr\~Clews cautioned against the ready acceptance of this commentary bearing in mind the different circumstances.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 While that reservation is properly }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 made}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 , I }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 note the following part of the commentary.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 Once the requesting 
State has provided an explanation as to the foreseeable relevance of the requested information, the requested State may not decline a request or withhold requested information because it believes that the information lacks relevance to the underlying inve
stigation or examination}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985  (paragraph }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985 5}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 )}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13856707 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid13856707\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [29]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 
Mr Clews emphasised that there are two competing interests which are in tension and which need to be balanced.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 On the one hand, the requested P}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 
arty is intended to give effect to the TIEA so as to obtain the requested information.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 On the other hand, the interests of the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3083125\charrsid12988985  international}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985  business communit}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 y}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3083125\charrsid12988985 , }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 including the t}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 rust }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 c}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 ompany b}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 us}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 iness in the Cook Islands}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3083125\charrsid12988985 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid8003359\charrsid12988985  are based upon the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 need}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985  to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3083125\charrsid12988985 maintain }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 confidentiality}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985  of their }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid8003359\charrsid12988985 clients}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13856707 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 Income Tax Act}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid13856707 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid13856707\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [30]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 The Income Tax Am
endment Act 2011 introduced a new s86 into the Income Tax Act (ITA)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid620577\charrsid12988985  which came into effect from 1 September 2011}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid7830980\charrsid12988985 The new s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13856707\charrsid12988985 86 addressed the position both of Double Taxation Agreements (DTA) and also 
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9905179\charrsid12988985 Information Exchange Agreements.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid9905179\charrsid12988985 S86(1) provided that every such agreement }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid9905179\charrsid12988985 \'93
shall, subject to the provisions of this section, have effect according to its tenor\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9905179\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2577639\charrsid12988985 The effect, thus, was to incorporate the relevant TIEA into the law of the Cook Islands.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13856707 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid2577639\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [31]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2577639\charrsid12988985 
The same amendment to the ITA introduced a new s220(4).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2577639\charrsid12988985 Thi
s was in the following terms: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2577639 
\par }\pard \ltrpar\ql \li567\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid2577639\charrsid12988985 \'93220(4)\tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid10373105\charrsid12988985 A person or a public authority to which a request is made, if they believe the request is }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\ul\lang2057\langfe1033\langnp2057\insrsid10373105\charrsid12988985 improper}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid10373105\charrsid12988985 
 may, within 14 days from the date the request was received apply to the High Court to have the request discharged or varied and the court on hearing such application may discharge the request or make such variation to it as it thinks fit.\'94}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 (emphasis added)}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2577639 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid2577639\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [32]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2577639\charrsid12988985 It is not}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid10373105\charrsid12988985  entirely}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2577639\charrsid12988985  clear where the adjective }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid2577639\charrsid12988985 \'93improper\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2577639\charrsid12988985  came from.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2577639\charrsid12988985 It is not revealed in the Parliamentary history
 and counsel have not been able to locate any documentary references to it.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2577639\charrsid12988985 I}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid10373105\charrsid12988985 t }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2577639\charrsid12988985 is not a term used in corresponding }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7344515\charrsid12988985 legislation}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2577639\charrsid12988985  in other countries.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2577639 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid3367602\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [33]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 
S220(4) does not, directly, set the standard of review for the High Court.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 The adjective }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 \'93improper\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985  qualifies the state of the mind of the applicant.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 That is, the trigger point}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985  so far as the subsection is concerned}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985  is whether the applicant believes the request is improper.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 The drafting assumption appears to be that the Court, in turn, assesses whether the request is improper but this is not made explicit.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 Both counsel concluded that it was for the Court to assess whether the request was }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 \'93improper\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985  as well.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3367602 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid2577639\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [34]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2577639\charrsid12988985 It is common ground that }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid2577639\charrsid12988985 \'93improper\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2577639\charrsid12988985  does not re}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid8003359\charrsid12988985 fer to moral turpitude.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid8003359\charrsid12988985 Rather, counsel submit,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2577639\charrsid12988985  it is in
tended to deal with the statutory purposes and to be determined consistently with them.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2577639\charrsid12988985 I note that s219(2) uses the expression }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid2577639\charrsid12988985 \'93\'85all proper questions\'94}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2577639\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2577639\charrsid12988985 Use of the contrasting adjective }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid2577639\charrsid12988985 \'93proper\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2577639\charrsid12988985  appears to support the approach taken by counsel.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2577639 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid2577639\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [35]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2577639\charrsid12988985 Although 
I have set out s220(4) on a stand-alone basis above, it really needs to be considered as part of the entire text of s220 which I now set out: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2577639 
\par }\pard \ltrpar\ql \li567\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid2577639\charrsid12988985 \'93220\tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid10373105\charrsid12988985 
Information to be furnished on request of the Collector \endash  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid2577639 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid14968482\charrsid12988985 (1)\tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\ul\lang2057\langfe1033\langnp2057\insrsid14968482\charrsid12988985 Every person}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid14968482\charrsid12988985  (including any officer employed in or in connection with any department of the Government or by any public authority, and any other public officer) }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \i\fs24\ul\lang2057\langfe1033\langnp2057\insrsid14968482\charrsid12988985 shall, if required by the Collector}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid14968482\charrsid12988985 
 or by any officer of the Department authorised in that behalf, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\ul\lang2057\langfe1033\langnp2057\insrsid14968482\charrsid12988985 furnish in writing any information and 
produce any books and documents which the Collector or officer considers necessary or relevant for any purpose relating to the enforcement of this Act (including giving effect to agreements described in section 86)}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid14968482\charrsid12988985 , or any other Act administered by the Collector, and which may be in the knowledge, possession, or control of that person.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid14968482\charrsid12988985 
This section shall not be limited by sections 227 and 249 of the International Companies Act 1981-82, section 23 of the International Trusts Act 1984, and section 72 of the Limited Liability Companies Act 2008.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid14968482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid14968482\charrsid12988985 (2)\tab 
Without limiting the foregoing provisions of this section it is hereby declared that the information in writing which may be required under this section shall include lists of shareholders or companies, with the am
ount of capital contributed by the dividends paid to each shareholder, copies of balance sheets and of profit and loss accounts, and other accounts and statements of assets and liabilities of any person.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid14968482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid14968482\charrsid12988985 (3)\tab The Collector or any officer of the Department 
authorised in that behalf may require any written information or particulars furnished under this section to be }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 verified}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid14968482\charrsid12988985  by statutory declaration or otherwise.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid14968482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid14968482\charrsid12988985 (4)\tab A person or a public authority to which a request is made, if they believe the request is i
mproper may, within 14 days from the date the request was received apply to the High Court to have the request discharged or varied and the court on hearing such application may discharge the request or make such variation to it as it thinks fit.\'94}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 (emphasis added)}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid14968482 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid2577639\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [36]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2577639\charrsid12988985 
It will be noted that the heading of this section }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1861672\charrsid12988985 uses the expression }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid1861672\charrsid12988985 \'93request\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1861672\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1861672\charrsid12988985 Thereafter, however, subsections (1), (2) and (3) speak in terms of a requirement.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1861672\charrsid12988985 Subsection (4) then returns to the use of }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid1861672\charrsid12988985 \'93request\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1861672\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1861672\charrsid12988985 The noun }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid1861672\charrsid12988985 \'93request}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1861672\charrsid12988985 \'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid1861672\charrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1861672\charrsid12988985 is not really apt to describe the notice given by the Collector to the applicants.}
{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1861672\charrsid12988985 Truly, it was in the nature of a requirement.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1861672\charrsid12988985 
However, counsel confirmed that the present application does not turn on any distinction between the use of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid1861672\charrsid12988985 \'93request\'94}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1861672\charrsid12988985  or }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid1861672\charrsid12988985 \'93requirement\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1861672\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2577639 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid620577\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [37]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid620577\charrsid12988985 
S220(1) provides that the Collector, having received the request from the applicant Party, must then decide whether it is }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid620577\charrsid12988985 \'93necessary or relevant\'94}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid620577\charrsid12988985  for him to then make an information request within the Cook Islands.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid620577\charrsid12988985 As is discussed in more detail below, this is not an onerous obligation and the Collector is not required to double-guess the STA request.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7344515\charrsid12988985 On one view of it, it might be said that this is a purely subjective standard.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7344515\charrsid12988985 
However, that seems inherently unlikely bearing in mind the powers of the Court conferred by s220(4).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid7344515\charrsid12988985 Mr\~Clews submitted that this standard is to be assessed }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid8003359\charrsid12988985 by the Court }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7344515\charrsid12988985 objectively and I believe that is correct.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid7344515\charrsid12988985 I discuss this further below.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid620577 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 STA request}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid15020053 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid15020053\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [38]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 
The STA request dated 18 July 2014 was addressed to Mr\~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985 Haigh}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 The letter was said to be }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 \'93
in conformity with the laws and administrative practices of Sweden\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 The writer of the l}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 etter gave various confirmatory statements}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 
 in terms of the requirements in Article 5 of the TIEA.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 
I do not repeat those here.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 The letter made it clear tha
t the STA was investigating the affairs of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid620577\charrsid12988985 Mr\~Olo}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 f }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 Setterberg}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 
 including his involvement in the New World Trust.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 
The investigation was said to concern criminal tax matters for the period January 2008 until December 2012.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1861672 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid15020053\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [39]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 The primary focus of the letter ap
pears to be upon the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985 Eur4}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 
m payment already introduced above.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 
This is referred to on pages 4-6 of the letter.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3367602 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\*\bkmkstart _Ref431549144}{\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid15020053\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [40]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 The letter, also, include}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 d}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985  the following:{\*\bkmkend _Ref431549144} }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }\pard \ltrpar\ql \li567\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 \'93
We also need bank statements and other information concerning the bank accounts at the ANC Bank in Cook Island.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 Mr\~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 Setterberg}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985  has never mentioned the Trusts or its underlying entities in his tax returns during the investigated period\'85
 Any assets and transactions made by the Trust may then lead to direct tax consequences for the Settlor or to whom who has control, alt. (sic) the person controlling the Trust assets.\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid15020053\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [41]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 
The above quoted words were emphasised by the respondent as showing that the request by the STA focused not only the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985 Eur4}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 m but upon wider tax issues along the lines indicated.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 The STA }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7344515\charrsid12988985 made it clear }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 it was investigating the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid8003359\charrsid12988985 apparent connection}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985  between Mr\~Setterberg and the second applicants.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 The request by the Collector }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid15020053 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\*\bkmkstart _Ref431886200}{\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid15020053\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [42]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 The Collector\rquote 
s request has already been referred to several times above.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 
It was addressed to Mr\~Wichman of the first applicant and referred specifically to the four entities that comprise the second applicants.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 The request was brief \endash  it comprised two short }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid10373105\charrsid12988985 parts}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 So far as the two t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 rusts were concerned six categories of documents}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid8003359\charrsid12988985  and/or information}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985  were requested as follows.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 The numbering set out in the below quote }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1267212\charrsid12988985 is the same }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 numbering used in the Notice.{\*\bkmkend _Ref431886200} }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053 
\par }\pard \ltrpar\ql \li567\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 \'935}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid213132\charrsid12988985 .\tab 
Copy of the trust deeds and any amending deeds. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid15020053 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }\pard \ltrpar\ql \li567\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid213132\charrsid12988985 6. \tab 
Full names and addresses of the settlors, trustees and beneficiaries. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid213132 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid213132\charrsid12988985 7.\tab Instructions to the trustees relatin
g to the affairs of the trust, showing instructions of the settler as to the beneficiaries, the settled funds and their management, investment, distribution of assets, capital or income airing in the trust from 6 October 2011 to date.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid213132 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid213132\charrsid12988985 8.\tab Copies of any financial accounts or account statement from the period 6 October 2011 to current. }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid213132 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid213132\charrsid12988985 9.\tab 
Details of dispositions or payments made by the trustees on behalf of the trust, from 6 October 2011 to current, whether by loan, gift or transfer of any other means or whether made to any other person at their request or instruction. }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid213132 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid213132\charrsid12988985 10.\tab 
Copies of underlying documents transactions undertaken by the trustee, including copies of payment orders, cheques, debit and credit vouchers, transfer forms or other instructions or memos relating to transactions on behalf of Mr }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid620577\charrsid12988985 Olof}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid213132\charrsid12988985 
 Setterberg, The New World Trust and the International trust and its underlying entities, Great Eagle Limited and Goodwill Limited.\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid213132 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid15020053\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [43]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 
So far as the two companies were concerned, two requests were made numbered 11 and 12 as follows: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053 
\par }\pard \ltrpar\ql \li567\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid213132\charrsid12988985 \'9311\tab Copies of financial accounts, including profit and loss accounts and balance sheets. }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid15020053 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 12\tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid213132\charrsid12988985 
Copies of accounting records, including sales and purchase invoices, day books, sales, purchase and nominal ledgers.\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid213132\charrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\*\bkmkstart _Ref431811029}{\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid15020053\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [44]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 Various matters
 of detail were challenged by the applicants in relation to a lack of key dates in some respects.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 It was also said the Notice was deficient because it did not acknowledge the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1267212\charrsid12988985 TIEA}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985  exclusions in relation to trade secrets and legal privilege.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 These issues are now largely resolved.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 It is common ground between the parties that the earliest}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7344515\charrsid12988985  possible}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985  effect}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985  so far as the TIEA }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid213132\charrsid12988985 is }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 concern}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid213132\charrsid12988985 ed}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985  is in relation to }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 documents/information arising}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 
 after 6 October 2011 (in relation to a criminal tax investigation in Sweden).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 The respondent accepts that the Notice issued by him}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid213132\charrsid12988985  needs to}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985  make this clear in all respects.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 The Notice should also make clear that the end date for any documents is December 2012.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 These date issues primarily concern the questions numbered 10, 11 and 12 set out above.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985 However, paragraph}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985 
 7, 8 and 9 are also deficient in that the reference to the current date should be a reference to December 2012.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985 {\*\bkmkend _Ref431811029} }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\*\bkmkstart _Ref431811036}{\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid15020053\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [45]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 
In addition, it is common ground that the Notice does not apply in relation}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid213132\charrsid12988985  to legal privilege strictly so-}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 called and does not apply in relati}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid213132\charrsid12988985 on to trade secrets strictly so-}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 called.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 There }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid213132\charrsid12988985 is a dispute between the parties}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985  as to whether this needs to be acknowledged in the Notice itself.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 There is also a dispute as to whether the various claims }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 made by the appli
cants to trade }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 secrets are sustainable.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985 {\*\bkmkend _Ref431811036} }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 Subsequent }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid2501428\charrsid12988985 correspondence}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid15020053 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid793715\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [46]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 Following}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985  receipt by the Collector of the initial request made by the STA dated 18 July 2014 (received 30 July 2014) there was a reasonably extensive correspondence in September and Octob
er 2014.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 
This correspondence was put before the Court by way of the respondent\rquote s affidavits.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 In correspondence from the STA, it}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985  can be seen that the STA}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985  generally resist}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 ed}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985  attempts by the Collector t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid8003359\charrsid12988985 o limit documents to the post-6 }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 October 2011 period.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 This exchange illustrates that the Collector gave consideration to his legal obligations and did not merely rubber stamp the originating request made by the STA.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid9183183 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid15020053\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [47]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 Following the }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2501428\charrsid12988985 correspondence}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985  in the September/October period of 2014, there was then some silenc
e until the STA wrote again on 11 June 2015 setting out some updating advice.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 The STA maintained its earlier request.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 It noted that Mr\~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 Setterberg}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985  had provided a new version of how the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985 Eur4}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 m came to be paid to him.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 It said:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }\pard \ltrpar\ql \li1440\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid12988985 {\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 \'93Mr}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid1967322\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 \~Setterberg has recently red}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid1967322\charrsid12988985 efined his version of the situation and states that the third part}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985  (sic)}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid1967322\charrsid12988985 , who is a long-time friend of Mr. Setterberg, needed money.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid1967322\charrsid12988985 To get this money Mr. Setterberg borrowed money from Casa De Suecia and Inversora during the years 1996-2006 and then he lend}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985  (sic)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid1967322\charrsid12988985  them to his friend.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid1967322\charrsid12988985 The total amount lend}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985  (sic)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid1967322\charrsid12988985  during these years were almost 4 million EUR.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid1967322\charrsid12988985 
The 4 million Eur he received to his bank account in January 2008 was the repayment from the third party.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid1967322\charrsid12988985 Mr. Setterberg then settled his debt with Casa De Suecia and Inversora.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid1967322\charrsid12988985 He state that he has never received a gift from Goodwill.\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid793715 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid15020053\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [48]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 
While I have read that correspondence I am not certain that anything}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985  significant}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985  turns on it and counsel did not strongly urge any particular}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1967322\charrsid12988985 
 consequences that flowed there}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 from.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1967322 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid15020053\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [49]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 
I note that I raised with counsel whether the Collector\rquote s }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6817848\charrsid12988985 conclusion}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1267212\charrsid12988985 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985  that he was not entitled to demand documents pre-dating 6 October 2011 }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 (other than trust deeds)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1267212\charrsid12988985 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 was correct.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 Having heard argument, }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 I am satisfied that the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 conclusion }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 was properly }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 reached}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 Issues in dispute}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid15020053 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\*\bkmkstart _Ref431810789}{\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid15020053\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [50]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 The following two issues are }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 those mainly}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985  in dispute:{\*\bkmkend _Ref431810789} }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053 
\par }\pard \ltrpar\ql \li567\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid15020053\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [a]\tab}}\pard \ltrpar
\ql \li567\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\ilvl1\adjustright\rin0\lin567\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 
The role of the Court in addressing the s220(4) jurisdiction and the standard of revie}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 w to be undertaken by the Court;}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053 
\par }\pard \ltrpar\ql \li567\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid15020053\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [b]\tab}}\pard \ltrpar
\ql \li567\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\ilvl1\adjustright\rin0\lin567\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 
Whether the Court could be satisfied that the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 \'93foreseeable relevance\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985  standard was }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6388807\charrsid12988985 met}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985  in the present case}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid620577\charrsid12988985 
: were the documents requested by the Collector forseeably relevant to the tax inquiry underway in Sweden?}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053 
\par }\pard \ltrpar\ql \li1440\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\*\bkmkstart _Ref431800361}{\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid15020053\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [51]\tab}}\pard \ltrpar
\ql \fi-720\li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin720\itap0\pararsid12988985 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 There were also other issues in }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid620577\charrsid12988985 contention}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985  being:{\*\bkmkend _Ref431800361} }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid620577\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [a]\tab}}\pard \ltrpar
\ql \fi-720\li1440\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\ilvl1\adjustright\rin0\lin1440\itap0\pararsid12988985 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid620577\charrsid12988985 
Whether a criminal tax inquiry}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7344515\charrsid12988985  actually}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid620577\charrsid12988985 
 was underway in Sweden}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 ;}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid620577\charrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid2960114\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [b]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 Whether }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid620577\charrsid12988985 the STA }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 had }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid620577\charrsid12988985 exhausted all domestic}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985  avenues for document gathering;}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid620577\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid620577\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [c]\tab}Even if a criminal tax investigation }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 were}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid620577\charrsid12988985  underway in Sweden, could the Collector seek documents}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985  (post-6 October 2011)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid620577\charrsid12988985  in relation to an investigatio
n into events that pre-date}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 d}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid620577\charrsid12988985  6 October 2011? 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid620577\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [d]\tab}Whether the exclusions for privilege, }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 trade secrets}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid620577\charrsid12988985 , and public policy }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985 considerations}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid620577\charrsid12988985 , were properly taken into account.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid620577\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid11798352\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [e]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 Whether any Articles in the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985 Cook Islands\rquote  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 Constitution were engaged.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid620577\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [52]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid620577\charrsid12988985 The first three of
 these subsidiary issues will be discussed at the same time as addressing the two main issues.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid620577\charrsid12988985 The fourth}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985  and fifth }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid620577\charrsid12988985 issue}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid620577\charrsid12988985  summarised above will be considered separately once the two main issues are discussed}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985 
 (see paragraph }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6716559\charrsid12988985  REF _Ref431810789 \\r \\h  \\* MERGEFORMAT }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6716559\charrsid12988985 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f005200650066003400330031003800310030003700380039000000}}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid11164408\charrsid12988985 [50]}}}\sectd \ltrsect\psz9\linex0\footery567\endnhere\titlepg\sectdefaultcl\sectrsid8015197\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985  above}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid8003359\charrsid12988985  and paragraph }{\field\flddirty{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid8003359\charrsid12988985  REF _Ref431893785 \\r \\h }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6716559\charrsid12988985 {\*\datafield 
08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f005200650066003400330031003800390033003700380035000000}}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11164408\charrsid12988985 [111]}}}\sectd \ltrsect
\psz9\linex0\footery567\endnhere\titlepg\sectdefaultcl\sectrsid8015197\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid8003359\charrsid12988985  below}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985 )}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid620577\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid620577 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid15020053\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [53]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 It was common ground that the Court ha}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985  wide powers to vary or }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3693628\charrsid12988985 discharge}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985  the Collector\rquote s request and that, even if I }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3693628\charrsid12988985 discharged }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 the request, that would not prevent the STA f
rom renewing their request in some different form.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 The role of the Court}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid15020053 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid15020053\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [54]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 
It was common ground that the present application under s220(4) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid213132\charrsid12988985 is}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985  not an analogue of judicial review.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 In judicial review, the role of the decision-maker is respected and the role of the Court is to review that decision against specified criteria of unlawfulness, }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6388807\charrsid12988985 un}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 reasonableness, and breach of natural justice.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 Mr\~Clews made the point that, prior to the introduction of s220(4)}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1967322\charrsid12988985 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985  the means of testing s220 was by way of judicial review.}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 
He submitted that the introduction of the new subsection, coupled with the adjective }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 \'93improper\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid213132\charrsid12988985 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985  clearly indicated that a different test was to be utilised.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 I accept that general proposition.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid15020053\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [55]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 
At the other end of a possible spectrum, it was common ground that the role of the Court is not to conduct a mini-trial.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid15020053\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [56]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 In }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2501428\charrsid12988985 other words}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 , the }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid8003359\charrsid12988985 correct approach}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985  to be adopted by the Court fall}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid213132\charrsid12988985 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985  somewhere between judicial review at one end and a mini-trial at the other.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 The applicants contended for a more extensive r
ole for the Court and the respondent a less extensive role.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 
Nevertheless, it was common ground that the Court could take account of new information presented to the Court not otherwise available to the Collector in making his or her request.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid15020053\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [57]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 Mr\~Clews arg
ued that the role of the Court was as the final arbiter}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1967322\charrsid12988985  of the }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 request}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 That involved reviewing both the original decision of the Collector and the new information.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 That role did not require the Court to be drawn into speculation.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 He also acknowledged that the original decision by the Collector}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid8734686\charrsid12988985  to make a request}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 
 did not need to be the product of a detailed inquiry by him.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid15020053\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [58]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 
So far as any new evidence was concerned, Mr Clews }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1967322\charrsid12988985 accepted}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985  that}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1967322\charrsid12988985 , for the Court to take it into account,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985  it must be dispositive of the issue}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1967322\charrsid12988985  of whether the requested}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985  documents and/or}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1967322\charrsid12988985  information was }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid1967322\charrsid12988985 \'93foreseeably relevant\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid8734686\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3083125\charrsid12988985 In his reply submissions, Mr\~Clews submitted: }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053 
\par }\pard \ltrpar\ql \fi142\li567\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }\pard \ltrpar\ql \li567\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid3083125\charrsid12988985 \'933.9\tab 
The evidence led by the Applicants is dispositive of the matter in that it undermines the fundamental premise on which the STA request to the MFEM was made, ie that Mr\~Setterberg is the controlling hand behind the Second Applicants.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid3083125\charrsid12988985 Mr\~
Setterberg expressly denies this, and that position is corroborated by professional persons responsible for the establishment and operation of the second applicants, namely Messrs }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 Olesnicky}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid3083125\charrsid12988985  and Wichman respectively.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid3083125\charrsid12988985 
Against that evidence there is simply insufficient information given to the Collector by the STA to justify the MFEM request being sustained.\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid3083125 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid11798352\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [59]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 Put in shorter terms, the applicants\rquote 
 case was that there was no relevant connection}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985  established}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985  between Mr\~Setterberg and the second applicants and that the new evidence was dispositive of that issue.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid8734686\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [60]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid8734686\charrsid12988985 The respondent}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid8734686\charrsid12988985 submitted that }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 the Court }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid8734686\charrsid12988985 should assume}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985  a lesser role.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 So far as the original decision by the Collector was concerned, the role of the Court was}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985  submitted to be}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985  in the nature of a good faith review only.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 This was said to be by analogy to the decision of the Privy Council in }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 New Zealand Stock Exchange v CIR}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985  [1992] 3 NZLR 1 a
nd the subsequent decision of the High Court in }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 Lupton v CIR}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985  (unreported}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3083125\charrsid12988985 , CIV 2005-485-2687, 22 December 2006, Randerson\~J}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 ).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 In relation to any new }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2501428\charrsid12988985 evidence}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 , the respondent agreed with the applicants\rquote  submission that it must be dispositive of the issue}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985  in order for the Court to take it into account.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6845883 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid6845883\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [61]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985 
I have some hesitation about relying upon these two decisions because each was a judicial review case.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985 What, I think, can be taken from the decisions, though, is the general indication that the Court should be slow }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 to intervene in the issue of a N}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985 otice such as that under consideration here.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid15020053\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [62]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 
The Solicitor-General argued that, ultimately, the Court stood in the shoes of the Collector both so far as the original decision was concerned and so far as any new evidence was concerned.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 The Court would decide the matter as if it were the Collector.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 While Mr\~Clews did not accept this proposition}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1967322\charrsid12988985  in such terms}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 , I do not think that his final position was far removed from it.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 He said that the Court should apply the same tes
ts as would the Collector but taking into account the new information.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid620577\charrsid12988985 
The assessment is objective rather than subjective.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid15020053\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [63]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 Mr Clews referred to }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985 six}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 
 decisions given by Courts in Jersey, Bermuda and Singapore in relation to TIEAs.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 These, of course, are not binding but there is no good reason to disregard that jurisprudence.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985 I have considered all six decisions but ultimately rely only on two as now discussed.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \i\lang2057\langfe1033\langnp2057\langfenp1033\insrsid3367602\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [64]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 
Volaw Trust & Corporate Services Limited V The Comptroller }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid10496213\charrsid12988985 o}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 f Taxes}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985  [2013] JCA 239 was a decision of the }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid7344515\charrsid12988985 Jersey }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 Court of Appeal in relation to a TIEA between Jersey and Norway.}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 
The request made by Norway to Jersey concerned the tax affairs of a Norwegian national and resident, Mr\~Larsen. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3367602 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid3367602\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [65]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 
The decision-making process to be adopted by the Controller, upon receiving the request from Norway, was discussed at length.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 At paragraph }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985 [}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 32}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985 ]}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985  the Court noted that the Controller }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1967322\charrsid12988985 was}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985  not to hold a mini trial.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 The Court said:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3367602 

\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }\pard \ltrpar\ql \li567\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 \'93As long as he has }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\ul\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 reasonable grounds}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 
 for his belief or opinion on the material, before him, he is empowered to act on that belief or opinion.\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid7344515\charrsid12988985 (emphasis added)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3367602 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid3367602\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [66]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 At paragraph }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985 [}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 54}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985 ]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985  the Court then said: }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3367602 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }\pard \ltrpar\ql \li567\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 \'93The Court\rquote 
s function, when hearing the appeal, will be to concentrate on whether the material in front of the Controller at the time he issued the Notice }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\ul\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 
provide}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\ul\lang2057\langfe1033\langnp2057\insrsid1967322\charrsid12988985 d}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\ul\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 
 him with reasonable grounds for his belief}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 
, and not to be drawn, as happened in the instant case, albeit given the novelty of the situation understandably, into permitting adduction of an extensive volume of such evidence\'85 }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\ul\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 Any affidav}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\ul\lang2057\langfe1033\langnp2057\insrsid1967322\charrsid12988985 it evidence from the appellant}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid1967322\charrsid12988985  [}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 the party challenging the decision}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid1967322\charrsid12988985 ]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985  should be concise and only entertained if it purports to contain is (sic) }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\ul\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 some truly dispositive point}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 \'85\'94}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985 (emphasis added)}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3367602 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid7344515\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [67]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7344515\charrsid12988985 
The legal standard, in Jersey, specifically referred to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid7344515\charrsid12988985 \'93reasonable grounds\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid7344515\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7344515\charrsid12988985 
There is not equivalent language in the Cook Islands\rquote  ITA.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7344515\charrsid12988985 
To that extent, the Jersey decision needs to be approached with }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid8003359\charrsid12988985 a little}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid7344515\charrsid12988985  caution.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid7344515\charrsid12988985 I return to this }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid8003359\charrsid12988985 issue }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid7344515\charrsid12988985 shortly.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7344515 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid3367602\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [68]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 At paragraph }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985 [}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 154}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985 ]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 , the Court referred to the decision, issued the previous year, in }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985 the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 Singapore}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985  High Court}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1967322\charrsid12988985 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985  of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 Controller of Income Tax v AZP}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985 14 ITLR 1155}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1967322\charrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 
in which the Court had taken a robust approach in relation to a request from the Republic of India.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 The request was set aside.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 The }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 Jersey }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 Court of Appeal seemed disinclined to take such a robust review and distinguished the Singaporean decision on }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1967322\charrsid12988985 its}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985  facts.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3367602 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid3367602\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [69]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 
There was significant discussion, towards the end of the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985 Jersey Court of Appeal }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 Judgment, of the particu}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1967322\charrsid12988985 lar facts of the case.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1967322\charrsid12988985 The tax}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 payer had sworn as to the truth of certain facts.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 The Court noted that it was not its }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985 role}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985  to assess whether that affidavit evidence was the truth.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 It noted that the subsequent investigation in Norway, for which the documents and records were sought, would resolve that actual dispute (see paragraph}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid7344515\charrsid12988985 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985 [}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 164}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985 ]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7344515\charrsid12988985  and [171]}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 ).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 This, I think, is particularly significant in the present case in which I am asked to accepted untested affidavits as stating the whole truth of the matter.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3367602 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid3367602\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [70]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 At paragraph }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985 [}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 197}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985 ]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985  the Court noted that it was not its position
 to resolve contentious issues of Norwegian tax law or to reach definitive conclusions about whether the person the subject of the request was (or was not) liable to Norwegian tax.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3367602 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid3367602\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [71]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 Then, at paragraph }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985 [}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 200}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985 ]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985  it repeated: }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3367602 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }\pard \ltrpar\ql \li567\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 \'93The Controller\rquote 
s task was, and ours now is, simply to ask whether the threshold criteria specified in paragraph 1 Regulation 3, carefully formulated as they have been, are satisfied.\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985 
 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3367602 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid3367602\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [72]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 
The Court was satisfied that Controller had acted properly and that the request was legitimate.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3367602\charrsid12988985 The Court declined to set aside the notice.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3367602 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid11798352\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [73]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 
A month later, the Royal Court of Jersey issued its decision in }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 A}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985 PEF}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985  Management Company 5 Limited v The Comptroller of Taxes}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985  [2013] JRC 262.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 The Court expressly acknowledged the recent decision in }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 Volaw Trust}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \b\i\fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 discussed above.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 
The Court was concerned with a request from the French Tax Authorities in relation to a French tax payer, Mr\~Piranda.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 Ultimately, the Court set aside the request on the basis that the fresh information provided was, in the Court\rquote s view, dispositive of the}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985  French tax}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985  issue.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 The key discussion can be found at paragraph }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985 [}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 70}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985 ]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985  et seq.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 
The Court noted that the evidence filed by the appellant, although not tested, convincingly show that the taxpayer had acted contrary to the view t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 
aken by the French Tax Authorities}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 It removed the entire foundation upon which those authorities had based their request.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985 A particular factor was that full details of the relevant transactions were already known to relevant French regulators and, it seems, the }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 French }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985 Tax Authorities also (for example, see paragraphs [54] and [71]).}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid11798352\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [74]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 At paragraph }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985 [}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 81}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985 ]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 
 the Court noted that it was not for the Comptroller to reach any final conclusion on where the truth lay or to act as a final adjudicator on the issues.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 Nevertheless, in face of the new information provided, that was not the end of the matter}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985 : the Comptroller should re-engage with the French Tax Authorities}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 .}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid6845883\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [75]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985 
Paragraph [97] is curious in that, as it stands, it appears in stark contrast with the preceding paragraphs and, furthermore, in stark contrast with the conclusion following.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985 
Although it is speculation on my part, I suspect that paragraph [97] reflected submissions made by the Court which, implicitly, were rejected by it.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid6845883\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [76]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985 While the Royal Court in }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985 APEF}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985  said it followed the decision of }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid6845883\charrsid12988985 V}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid13202798\charrsid12988985 olaw}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid13202798\charrsid12988985 , the outcome was quite different.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid13202798\charrsid12988985 This illustrates how, ultimately, the present case must be determined on its own facts.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6845883 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid11798352\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [77]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 In his oral submissions, Mr\~
Clews said that the affidavit evidence, although not tested by cross examination, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13202798\charrsid12988985 nevertheless }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 showed that the Collector\rquote s decision to issue the request was }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 \'93unsafe
\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid13202798\charrsid12988985 I am not persuaded that the use of this language adds anything to the analysis.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\*\bkmkstart _Ref431886062}{\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid11798352\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [78]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 
Against the above discussion, I set out my conclusion as to the role of the Court as follows}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13202798\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13202798\charrsid12988985 In an application by a person brought under s220(4), ITA, the Court should determine}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 :{\*\bkmkend _Ref431886062} }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352 
\par }\pard \ltrpar\ql \li567\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\*\bkmkstart _Ref431886065}{\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid13202798\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [a]\tab}}\pard \ltrpar
\ql \li567\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\ilvl1\adjustright\rin0\lin567\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13202798\charrsid12988985 Whether th}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 e Collector reasonably determined}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13202798\charrsid12988985  to issue the Notice of Request and}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7344515\charrsid12988985 , in particular,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13202798\charrsid12988985 
 whether the Collector reasonably determined:{\*\bkmkend _Ref431886065} }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352 
\par }\pard \ltrpar\ql \li1134\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f3\lang2057\langfe1033\langnp2057\langfenp1033\insrsid13202798\charrsid12988985 \loch\af3\dbch\af0\hich\f3 \'b7\tab}}\pard \ltrpar
\ql \li1134\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\ilvl3\adjustright\rin0\lin1134\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13202798\charrsid12988985 that the }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 applicant Party}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7344515\charrsid12988985 \rquote s}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid13202798\charrsid12988985  request complied with the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6388807\charrsid12988985 requirements of the }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid13202798\charrsid12988985 TIEA; }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13202798 
\par }\pard \ltrpar\ql \li1134\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f3\lang2057\langfe1033\langnp2057\langfenp1033\insrsid13202798\charrsid12988985 \loch\af3\dbch\af0\hich\f3 \'b7\tab}}\pard \ltrpar
\ql \li1134\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\ilvl3\adjustright\rin0\lin1134\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13202798\charrsid12988985 
that the information/documents requested were foreseeably relevant to the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 relevant tax inquiry}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid8003359\charrsid12988985  or other tax matter}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3693628\charrsid12988985 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid13202798\charrsid12988985 ; }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13202798 
\par }\pard \ltrpar\ql \li1134\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \f3\lang2057\langfe1033\langnp2057\langfenp1033\insrsid13202798\charrsid12988985 \loch\af3\dbch\af0\hich\f3 \'b7\tab}}\pard \ltrpar
\ql \li1134\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\ilvl3\adjustright\rin0\lin1134\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13202798\charrsid12988985 
that the request was necessary or relevant for the purposes of giving effect to the TIEA; }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13202798 
\par }\pard \ltrpar\ql \li567\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid2960114\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [b]\tab}}\pard \ltrpar
\ql \li567\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\ilvl1\adjustright\rin0\lin567\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 Whether, }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13202798\charrsid12988985 if new evidence is subsequently tendered to the Court, it }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 is }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13202798\charrsid12988985 dispositive of the issue of whether }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 
the information/documents were foreseeably }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13202798\charrsid12988985 relevant }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 
to the relevant }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13202798\charrsid12988985 tax inquiry}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid8003359\charrsid12988985  or other tax matter}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3693628\charrsid12988985 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13202798\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid7344515\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [79]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7344515\charrsid12988985 I have used the adverb }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid7344515\charrsid12988985 \'93reasonably\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7344515\charrsid12988985  to
 recognise the objective standard which I believe governs the C}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid8003359\charrsid12988985 ollector\rquote s decision-}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid7344515\charrsid12988985 making.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid7344515\charrsid12988985 I believe a purely subjective standard would be unworkable for the purposes of any review by the Court.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7344515\charrsid12988985 However, I need to make it clear that use of the adverb }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid7344515\charrsid12988985 \'93reasonably\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7344515\charrsid12988985 
 is not intended to require some separate assessment in addition to the three factors specifically listed in paragraph }{\field\flddirty{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7344515\charrsid12988985 
 REF _Ref431886065 \\r \\h }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6716559\charrsid12988985 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f005200650066003400330031003800380036003000360035000000
}}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11164408\charrsid12988985 [78][a]}}}\sectd \ltrsect\psz9\linex0\footery567\endnhere\titlepg\sectdefaultcl\sectrsid8015197\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid7344515\charrsid12988985  above}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3693628\charrsid12988985  (and even they tend to merge one with the other at a certain point)}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7344515\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid7344515 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid13202798\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [80]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13202798\charrsid12988985 At this stage, I
 address the third topic set out in paragraph }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6716559\charrsid12988985  REF _Ref431800361 \\r \\h  \\* MERGEFORMAT }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6716559\charrsid12988985 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f005200650066003400330031003800300030003300360031000000}}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid11164408\charrsid12988985 [51]}}}\sectd \ltrsect\psz9\linex0\footery567\endnhere\titlepg\sectdefaultcl\sectrsid8015197\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid13202798\charrsid12988985  above.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid13202798\charrsid12988985 While Mr\~Clews submitted that the Collector could not, as a matter of law, seek documents that related to an investigation into events that pre-dated 6 O
ctober 2011, he did not strongly press the point and, I think, rightly so.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid13202798\charrsid12988985 As he acknowledged, criminal tax matters are not necessarily date specific.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13202798\charrsid12988985 I believe the Collector correctly proceeded on the basi}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 
s that documents generated post-}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13202798\charrsid12988985 6 October 2011 might be foreseeably relevant to a criminal tax inquiry arising from events that predated that period.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13202798 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 Foreseeable relevance}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid620577\charrsid12988985  to tax inquiry}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid15020053 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid15020053\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [81]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 This part of the case is }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1967322\charrsid12988985 potentially }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 
concerned with the quality of the decision-making at any one of the following levels: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid15020053\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [a]\tab}}\pard \ltrpar
\ql \fi-720\li1440\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\ilvl1\adjustright\rin0\lin1440\itap0\pararsid12988985 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 
In Sweden prior to issuing the request to the Collector; 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid15020053\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [b]\tab}By the Collector in issuing the request to the applicants; 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid15020053\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [c]\tab}By the Court in assessing the Collector\rquote 
s decision as above and the new evidence (if any). }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid15020053\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [82]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 Mr Clews was critical of the decisio
n-making by the STA.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 
For example, he submitted that the STA failed to disclose documents held by them and upon which they apparently relied.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 That submission appears to be correct but I do not believe it is a valid criticism.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 Ultimately, the request by the STA is to be approached by this Court }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6388807\charrsid12988985 as it stands}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13202798 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid15020053\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [83]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 The relevant inquiry}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13202798\charrsid12988985 , for present purposes,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 
 is how the Collector should have responded to that request.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 
If, indeed, there are deficiencies in the STA request then it would be expected that they would be identified by the Collector}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid620577\charrsid12988985 
 in forming a view as to necessity or relevance in terms of s220(1)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }
{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 Thus, it makes more sense to focus upon the request subsequently issued by the Collector based}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid8734686\charrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 upon the }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1967322\charrsid12988985 underlying }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 STA request.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid3083125\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [84]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3083125\charrsid12988985 In his reply submission, Mr\~C
lews set out the steps which he submitted the Collector should follow: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3083125 
\par }\pard \ltrpar\ql \li567\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid3083125\charrsid12988985 \'933.3(a)\tab 
The Collector is obliged by section 220(1) to consider whether the information sought from the First Applicant is necessary or relevant for the purpose of giving effect to the TIEA. }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid3083125 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid3083125\charrsid12988985 (b)\tab To do that the Collector has to decide what information the TIEA requires the Cook Islands to obtain and exchange (in this case) with Sweden. }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid3083125 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid3083125\charrsid12988985 (c)\tab The TIEA requires that the Collector obtain and provide information that is within the Cook Isl
ands and which is foreseeably relevant to a specific tax inquiry notified by Sweden and which is not excluded from inquiry under one or more of the exceptions and limitations in the TIEA. }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid3083125 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid3083125\charrsid12988985 (d)\tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid12269506\charrsid12988985 
Under section 220(1) the Collector is required to have reached the conclusion that what he sought from the First Applicant meets the three broad criteria referred to in (c). }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid3083125 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid12269506\charrsid12988985 (e)\tab An \'93improper request\'94 application requires an objective consideration by the Court to decide if the Collector correctly concluded that the
 information he sought met the criteria in (c). }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid12269506 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid12269506\charrsid12988985 (f)\tab 
Undoubtedly the Court will need to consider the material that was before the Collector at the time of his decision but it must also consider other evidence led in support of a section 220(4) application.\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid12269506 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid12269506\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [85]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12269506\charrsid12988985 Broadly speaking, I agree with this summary.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13202798\charrsid12988985 Mr\~Haigh, in his affidavit at paragraphs 19-21 and 32-38}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7344515\charrsid12988985 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13202798\charrsid12988985  sets out the decision-making process that he went through.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13202798\charrsid12988985 I believe that this follows the prescription set out by Mr\~Clews}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985  (with the exception of those matters identified at }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6716559\charrsid12988985  REF _Ref431811029 \\r \\h  \\* MERGEFORMAT }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6716559\charrsid12988985 {\*\datafield 
08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f005200650066003400330031003800310031003000320039000000}}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11164408\charrsid12988985 [44]}}}\sectd \ltrsect
\psz9\linex0\footery567\endnhere\titlepg\sectdefaultcl\sectrsid8015197\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985  and }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6716559\charrsid12988985  REF _Ref431811036 \\r \\h  \\* MERGEFORMAT }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6716559\charrsid12988985 {\*\datafield 
08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f005200650066003400330031003800310031003000330036000000}}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11164408\charrsid12988985 [45]}}}\sectd \ltrsect
\psz9\linex0\footery567\endnhere\titlepg\sectdefaultcl\sectrsid8015197\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985  above)}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid13202798\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12269506 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid7344515\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [86]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7344515\charrsid12988985 So far as the Collector\rquote 
s Notice is concerned, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 Mr\~Clews\rquote  fundamental complaint focused upon the }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985 Eur4}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 m.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 He submitted that there was not }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid8734686\charrsid12988985 a }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 
proximate relationship between the payment in January/February 2008 and the request for document}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid8734686\charrsid12988985 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985  that post-dated 6 October 2011.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 He referred to this }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid620577\charrsid12988985 in his oral submissions }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 as }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 \'93the gap\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 He asked, rhetorically, how accounts that post-dated 2011 could be foreseeably relevant in relation to a transaction said to have occurred in January/February 2008.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid620577 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid620577\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [87]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid620577\charrsid12988985 In his written submission Mr\~
Clews put his argument as follows: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid620577 
\par }\pard \ltrpar\ql \li567\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid620577\charrsid12988985 \'937.1(b)\tab There being no or insufficient information proximate to the pe
riod to which the MFEM request can lawfully relate, the STA request has effectively taken on the character of a fishing expedition, which is the antithesis of a taxpayer-specific TIEA request.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid620577\charrsid12988985 The effect of the request is clear from the evidence led before the Court for the Applicants.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid620577\charrsid12988985 
It shows that, based on information that predates the present trusteeship of the Trusts and which deals with an alleged payment that occurred some 4 years prior to the period which the MFEM request can lawfully cover, the STA
 request will sweep up information that relates to someone quite different from the STA\rquote s target taxpayer;}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid620577 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid620577\charrsid12988985 7.5\tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid15031945\charrsid12988985 
The STA relied on the establishment of the Second Applicants in the Cook Islands.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid15031945\charrsid12988985 This is hardly evidence of foreseeable relevance.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid15031945\charrsid12988985 The STA has to be able to show sufficient evidence of Mr\~Setterberg having established the Second Applicants.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid15031945\charrsid12988985 As to that the STA has been told by Mr\~
Setterberg that he was supposed to be involved in the establishment of Trusts but pulled out.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid15031945\charrsid12988985 That is acknowledged in the STA\rquote s request to the Collector but is clearly not believed.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid15031945\charrsid12988985 Mr\~Setterberg has confirmed that position on oath in these proceedings.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid15031945\charrsid12988985 Mr\~}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 Olesnicky}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid15031945\charrsid12988985 
, the lawyer who set up the Trusts and Companies has confirmed that he did not do that for Mr\~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid9392204\charrsid12988985 Setterberg}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid15031945\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid15031945\charrsid12988985 That confirmation was sent to Mr\~Setterberg\rquote s lawyers in Sweden who supplied it to the STA.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid15031945\charrsid12988985 It has now been supported on oath by Mr\~}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 Olesnicky}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid15031945\charrsid12988985  in these proceedings.\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid620577 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid15031945\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [88]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15031945\charrsid12988985 
The applicants repeatedly described the evidence upon which the STA relied to make its request as }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid15031945\charrsid12988985 \'93stale\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15031945\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15031945 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid15020053\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [89]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 The respondent answered }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid620577\charrsid12988985 the applicants in three ways.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid15031945\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [90]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15031945\charrsid12988985 First, it was not for the Collector}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12269506\charrsid12988985  (and, impliedly, not for the Court either)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15031945\charrsid12988985 
 to embark upon }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7344515\charrsid12988985 his own}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15031945\charrsid12988985 
 examination of the tax inquiry underway in Sweden.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15031945\charrsid12988985 
Secondly, and in any event, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12269506\charrsid12988985 the respondent observed}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15031945\charrsid12988985 
 that}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985  the accounts from 2011 onwards would inevitably reflect transactions which had already taken place prior to that time.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15031945\charrsid12988985 Thirdly}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 , the respondent argued that the STA request was not limited to the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1274792\charrsid12988985 Eur4}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 m but to wider tax concerns}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1967322\charrsid12988985  (see paragraph }
{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6716559\charrsid12988985  REF _Ref431549144 \\r \\h  \\* MERGEFORMAT }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6716559\charrsid12988985 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f005200650066003400330031003500340039003100340034000000}}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid11164408\charrsid12988985 [40]}}}\sectd \ltrsect\psz9\linex0\footery567\endnhere\titlepg\sectdefaultcl\sectrsid8015197\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1967322\charrsid12988985  above)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid15020053\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [91]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 In reply, Mr\~Clews met the }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15031945\charrsid12988985 third}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985  ground by saying that the request by the STA was hopelessly broad.
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 
If such an approach were to be upheld by this Court it would effectively amount to giving approval to a fishing expedition.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid15020053\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [92]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 Mr Clews accepted that categories 5 and 6}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid7344515\charrsid12988985  (see }{\field\flddirty{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11609858\charrsid12988985  REF _Ref431886200 \\
r \\h }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6716559\charrsid12988985 {\*\datafield 08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f005200650066003400330031003800380036003200300030000000}}}{\fldrslt {
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11164408\charrsid12988985 [42]}}}\sectd \ltrsect\psz9\linex0\footery567\endnhere\titlepg\sectdefaultcl\sectrsid8015197\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid11609858\charrsid12988985  above)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985  \endash  relating to trust instruments \endash 
 were not necessarily date-limited as were the other categories of documents.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 That is because Trust documents can be said to be forever speaking.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid13202798\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [93]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13202798\charrsid12988985 
I do not believe that the decision made by the Collector, at the point of issue of the Notice, was deficient}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1267212\charrsid12988985 
 (except to the limited extent identified elsewhere in this Judgment)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13202798\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985 
 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13202798\charrsid12988985 He carefully addressed the request by the STA and satisfied himself of those matters which he was required to address.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13202798\charrsid12988985 The applicants\rquote  complaint is that, in }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 part}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13202798\charrsid12988985 
, he did not accept the arguments they now put forward as to the nature of the inquiry being undertaken in Sweden.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid13202798\charrsid12988985 These are the first two issues identified in paragraph }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6716559\charrsid12988985 
 REF _Ref431800361 \\r \\h  \\* MERGEFORMAT }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6716559\charrsid12988985 {\*\datafield 
08d0c9ea79f9bace118c8200aa004ba90b02000000080000000e0000005f005200650066003400330031003800300030003300360031000000}}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11164408\charrsid12988985 [51]}}}\sectd \ltrsect
\psz9\linex0\footery567\endnhere\titlepg\sectdefaultcl\sectrsid8015197\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13202798\charrsid12988985  above.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13202798\charrsid12988985 
But I do not understand the Collector to have been required to go behind the statements made by the STA and which, on the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11609858\charrsid12988985 ir}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid13202798\charrsid12988985  face, cannot be said to be clearly inaccurate.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6388807\charrsid12988985 I do not believe the Notice can be categorised as if it were a fishing expedition.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid2960114\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [94]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 
I believe that the STA disclosed sufficient information showing a connection between Mr\~Setterberg and the second applicants for the purposes of issuing their request.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 Although Mr\~Clews argued}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3693628\charrsid12988985  for}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985  the contrary proposition, most of his argument focused upon the so-called new evidence available to the Court.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid8003359\charrsid12988985 I now turn to that.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13202798 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid15020053\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [95]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 So far as the new }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2501428\charrsid12988985 material}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985  is }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2501428\charrsid12988985 concerned}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15020053\charrsid12988985 , Mr Clews referred to the affidavits of }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1521049\charrsid12988985 Messrs }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 Setterberg}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1521049\charrsid12988985 , }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 Olesnicky}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1521049\charrsid12988985  and Wichman (the second affidavit).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1521049\charrsid12988985 He accepted that some or all of the information contained in these affidavits was already known to the STA }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 at the point their request was issued in July }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1521049\charrsid12988985 but said that, assessed overall
, this could fairly be described as new information available to the Court and not to the Collector.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15020053 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid15031945\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [96]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15031945\charrsid12988985 In his written submissions Mr\~
Clews summarised the applicants\rquote  position as follows: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15031945 
\par }\pard \ltrpar\ql \li567\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid15031945\charrsid12988985 \'937.9\tab Against that the evidence for the Applicants addresses: }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid15031945 
\par }\pard \ltrpar\ql \li1134\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid15031945\charrsid12988985 (a)\tab The reason Mr\~Setterberg might have appeared to have an original connection with the Second Applicants; }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid15031945 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid15031945\charrsid12988985 (b)\tab That this did not result in him settling the Trusts but pulling out of that; }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid15031945 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid15031945\charrsid12988985 (c)\tab That the Second Applicants were established by Mr\~}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 Olesnicky}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid15031945\charrsid12988985  for another person altogether; }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid15031945 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid15031945\charrsid12988985 (d)\tab That since 2009, and particularly in the period that the MFEM request can lawfully address, the First Applicant has had no dealing with Mr\~
Setterberg consistent with the STA theory of his controlling the Second Applicants; }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid15031945 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid15031945\charrsid12988985 (e)\tab 
Instead all such dealings have been with another person altogether who is positively identified by the First Applicant as being its client in relation to the conduct of the Second Applicants.\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid15031945 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid1521049\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [97]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1521049\charrsid12988985 The letter attached to Mr\~}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 Olesnicky}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1521049\charrsid12988985 \rquote s affidavit, which 
had been provided to the STA previously, was not new.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1521049\charrsid12988985 However, what Mr
\~Clews submitted was new, was the fact that Mr\~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 Olesnicky}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1521049\charrsid12988985  was now deposing to the accuracy of that letter.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 In paragraph 7 Mr\~Olesnicky deposed that Mr\~Setterberg had no involvement with the New World Trust and that his dealings with the relevant client were not with Mr\~Setterberg.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 
He also deposed that the two named companies effectively owned by the New World Trust were not connected with Mr\~Setterberg.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 In paragraph 8 he said he did not believe himself to be at liberty to disclose }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 \'93
the principal or client\'85 because of duties of confidentiality\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }
{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 H}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11609858\charrsid12988985 e concluded}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 , in paragraph 9, by saying that the administration of th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11609858\charrsid12988985 
e Trusts and companies continued}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 , as before, with no connection to Mr\~Setterberg.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid2960114\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [98]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 Mr\~Clews}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1521049\charrsid12988985  also emphasised that Mr\~Wichman, in his affidavit}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid8734686\charrsid12988985 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1521049\charrsid12988985  was now deposing to matters that had previously been asserted but not by way of affidavit under penalty of perjury.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 Mr\~Wichman\rquote s eight page affidavit (plus some annexures) cover}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid11609858\charrsid12988985 ed a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985  arrange of topics including: }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid8734686 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid2960114\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [a]\tab}}\pard \ltrpar
\ql \fi-720\li1440\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\ilvl1\adjustright\rin0\lin1440\itap0\pararsid12988985 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 
The first applicant became trustee of the trusts on 21 January 2009 and there were no dealings with Mr\~Setterberg in relation to that; 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid2960114\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [b]\tab}The first applicant ha}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6388807\charrsid12988985 d}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985  stringent }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 \'93know your client\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985  requirements with which it complies; 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid2960114\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [c]\tab}In the t}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid11609858\charrsid12988985 ime that the first applicant had}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985  been responsible }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid11609858\charrsid12988985 for the trust}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid8003359\charrsid12988985 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid11609858\charrsid12988985 , Mr\~Setterberg had}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985  not been associated with them.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 The services rendered to the second applicants }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 \'93carried on upon advice and with guidance from, and for objects which are generally in the interests of, another individual altogether\'85\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985  (paragraph 16);
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid11609858\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [d]\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid11609858\charrsid12988985 Mr\~Wichman had}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985  extensive dealings with his undisclosed client.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 None of these dealings involved Mr\~Setterberg in any relevant capacity;}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid2960114\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [e]\tab}At paragraphs 18-22 Mr\~Wichman explain}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid11609858\charrsid12988985 ed}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985  some limited dealings in late 2014 concerning Mr\~Setterberg but }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11609858\charrsid12988985 said}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985  these }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid11609858\charrsid12988985 were }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 the extent of any dealings he has had; 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid2960114\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [f]\tab}At paragraphs 23-28 he }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3830112\charrsid12988985 referred}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985  to how he }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3830112\charrsid12988985 dealt}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985  with his undisclosed client including by telephone on a regular basis.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid1521049\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [99]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1521049\charrsid12988985 What, then, is the Court to make o
f sworn statements such as those contained in the affidavits}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid8734686\charrsid12988985 ?}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1521049\charrsid12988985 Those affidavits were not tested by way of cross examination.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1521049\charrsid12988985 Mr\~Clews submitted that the role of the Court could be discerned by reference to the approach taken by the Jersey Courts in such a case.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1521049\charrsid12988985 Could it be said that the new evidence was dispositive of the matter?}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1521049 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid1521049\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [100]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1521049\charrsid12988985 I do not believe it is.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1521049 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid1521049\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [101]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1521049\charrsid12988985 
First, I do not believe that the matters set out in these affidavits can realistically be described as new.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1521049\charrsid12988985 The essential matters canvassed simply re-framed propositions already communicated to the STA}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3360219\charrsid12988985  prior to making its request}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1521049\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2960114\charrsid12988985 The truth of the propositions can be tested in any relevant Swedish proceeding.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1521049 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid11609858\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [102]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11609858\charrsid12988985 I think that Mr\~
Clews largely accepted that the information contained in the affidavits was not, per se, new.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid11609858\charrsid12988985 Rather, he emphasised the fact that the affidavits now contained sworn evidence where, previously, there had been unsupported statements to similar effect.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11609858\charrsid12988985 Literally, }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6388807\charrsid12988985 I suppose}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11609858\charrsid12988985 , the evidence can be said to be new because }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6388807\charrsid12988985 now }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11609858\charrsid12988985 it is sworn }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6388807\charrsid12988985 evidence }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11609858\charrsid12988985 but this does not, }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6388807\charrsid12988985 without more, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11609858\charrsid12988985 conclude the matter.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11609858 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid1521049\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [103]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1521049\charrsid12988985 Secondly, some aspects of Mr\~}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 Setterberg}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1521049\charrsid12988985 \rquote 
s affidavit were not entirely satisfactory and, indeed, appear to support the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid2501428\charrsid12988985 respondent\rquote s}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1521049\charrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12269506\charrsid12988985 case}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1521049\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1521049\charrsid12988985 
I refer, for example, to paragraphs 10 and 11.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1967322\charrsid12988985 Paragraph 10
 refers to Mr\~Setterberg still having an involvement as sole administrator of various companies associated with his friend (the first applicant\rquote s undisclosed client).}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1967322\charrsid12988985 His affidavit, somewhat unpersuasively, says: }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid1967322\charrsid12988985 \'93I still hold this role but I do not know any of the details of how those companies are owned.\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1967322\charrsid12988985 Paragraph 11 also refers to payments made by Mr\~
Setterberg from one of those companies of which he was administrator to Great Eagle Limited.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1967322\charrsid12988985 These details are tantalising and not put in much of a context.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1967322\charrsid12988985 There is obviously an ongoing relationship between Mr\~Setterberg and his }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid1967322\charrsid12988985 \'93friend
\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1967322\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1967322\charrsid12988985 I gain a clear sense that these details are contained so as to avoid any suggestion that Mr\~Setterberg has misled the Court by omission.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1967322\charrsid12988985 Yet the sparse details that are provided clearly suggest there is more to this than meets the eye.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1521049 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid11609858\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [104]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11609858\charrsid12988985 
Even his explanation as to the Eur4m payment seem}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid8003359\charrsid12988985 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11609858\charrsid12988985 
 spars}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid8003359\charrsid12988985 e}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11609858\charrsid12988985  (see paragraph 8}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid8003359\charrsid12988985 )}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11609858\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11609858 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid1521049\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [105]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1521049\charrsid12988985 I see Mr\~}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid793715\charrsid12988985 Setterberg}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1521049\charrsid12988985 \rquote 
s affidavit as a carefully constructed document trying to weave its way through some difficult }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid8734686\charrsid12988985 rapids}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1521049\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid11609858\charrsid12988985 I accept that the statements made by Mr\~Setterberg in paragraph 16 of his affidavit are fairly unequivocal but they do not sit compellingly alongside the balance of his affidavit}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid8003359\charrsid12988985  as discussed above}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11609858\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1521049 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid15031945\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [106]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15031945\charrsid12988985 Mr\~Clews acknowledged that Mr\~Setterberg
\rquote s evidence, taken alone, might be regarded with }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9392204\charrsid12988985 scepticism}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15031945\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid15031945\charrsid12988985 He said: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid15031945 
\par }\pard \ltrpar\ql \li567\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid15031945\charrsid12988985 \'939.4\tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid9073279\charrsid12988985 Mr\~Setterberg has provided evidence.}
{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid9073279\charrsid12988985 
On its own it might be regarded with scepticism, given that he is the STA\rquote s target taxpayer.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid9073279\charrsid12988985 However, his evidence is not uncorroborated or unsupported.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid9073279\charrsid12988985 Mr\~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 Olesnicky}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid9073279\charrsid12988985  attests to the fact that Mr\~Setterberg was not the person for whom he set up the Second Applicants and Mr\~
Wichman attests to his dealing with the person for whom the Second Applicants were established, who is not Mr\~Setterberg.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid9073279\charrsid12988985 Based on this evidence it is simply unsafe to allow the MFEM request to stand.\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid15031945 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid9073279\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [107]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9073279\charrsid12988985 
This submission, though, assumes that the Court should regard Mr\~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 Olesnicky}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid9073279\charrsid12988985  as a reliable and independent source of information.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid9073279\charrsid12988985 The difficulty for the Court}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid16013274\charrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid9073279\charrsid12988985 is that there is no sensible way of testing this and the uncertainties raised by Mr\~Setterberg\rquote s own affidavit identified above are in no way laid to rest by what Mr\~}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11798352\charrsid12988985 Olesnicky}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9073279\charrsid12988985  says.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9073279 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid6388807\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [108]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6388807\charrsid12988985 Equally, Mr\~Wichman\rquote 
s second affidavit, although very clear on its terms, does not put the disputed issues to rest.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid6388807 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid1521049\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [109]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1521049\charrsid12988985 Thirdly, I do not think that the analogy of}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13698124\charrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid13698124\charrsid12988985 APEF}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1521049\charrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6388807\charrsid12988985 helps}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1521049\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1521049\charrsid12988985 
While each case is confined to its own facts, I do not see the matters canvassed in the affidavits as being dispositive in the same way as they were in that case.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11609858\charrsid12988985 For example, i}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13698124\charrsid12988985 n }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid13698124\charrsid12988985 APEF}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13698124\charrsid12988985  it appears to have been }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid8003359\charrsid12988985 important}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13698124\charrsid12988985  to the Court\rquote 
s approach that the French Tax Authorities were already aware of the matters in respect of which they had made their request.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1521049 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid13698124\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [110]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13698124\charrsid12988985 
Ultimately, then, I do not think that the information can be described as new and, perhaps more importantly, neither do I think it can be described as dispositive.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13698124\charrsid12988985 There are still disputes.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid13698124\charrsid12988985 The STA is plainly not moved by the further information provided.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid13698124\charrsid12988985 That, of course, is not a complete answer but it illustrates that there is a dispute which needs to be resolved in Sweden.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13698124 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid1521049\charrsid12988985 Remaining issues}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid1521049 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\*\bkmkstart _Ref431893785}{\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid1521049\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [111]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1521049\charrsid12988985 
The first issue to be considered here is whether the Notice given by the Collector was deficient because it did not }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3360219\charrsid12988985 expressly }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1521049\charrsid12988985 contain reference to exclusions for legal privilege.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid13698124\charrsid12988985 This needs to be addressed in the context of Article 7 of the TIEA, paragraph 3, which provides:{\*\bkmkend _Ref431893785} }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1521049 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }\pard \ltrpar\ql \li567\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid13698124\charrsid12988985 \'933.\tab 
The provisions of this Agreement shall not impose on a Contracting Party the obligation to obtain or provide information, which would reveal confidential communic
ations between a client and an attorney, solicitor or other admitted legal representative where such communications are: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid13698124 
\par }\pard \ltrpar\ql \li1134\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1134\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid13698124\charrsid12988985 (a)\tab produced for the purposes of seeking or providing legal advice, or }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid13698124 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid13698124\charrsid12988985 (b)\tab produced for the purposes of use in existing or contemplated legal proceedings.\'94 }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid13698124 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid3360219\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [112]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3360219\charrsid12988985 Mr\~
Clews relied upon the decision of the New Zealand Court of Appeal in }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid3360219\charrsid12988985 Green v Housden}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3360219\charrsid12988985  (1993) 15 NZDC 10,053}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13698124\charrsid12988985  at 10,063}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3360219\charrsid12988985  for his submission that the Notice should expressly acknowledge the right of the recipient to withhold documents on the ground of legal privilege.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13698124\charrsid12988985 In his submissions he said:}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1521049 
\par }\pard \ltrpar\ql \li567\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid13698124\charrsid12988985 \'933.4\tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid4460614\charrsid12988985 \'85 }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid13698124\charrsid12988985 Moreover in making requests }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid4460614\charrsid12988985 
for information it is not unreasonable to confine the Collector to reliance on a notice which meets the requirements of his inquiry power and to strike out a notice which, being improper in the required sense, does not.\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3360219\charrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3360219 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid3360219\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [113]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3360219\charrsid12988985 
The Solicitor-General submitted that such an approach should not apply in the present case.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3360219\charrsid12988985 Amongst other things, she submitted that there was no need to draw attention to the right, already existing at law, to withhold documents on the ground of legal privilege.}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13698124\charrsid12988985 
Also, she submitted, the applicants would have been well aware of their rights in that regard.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1521049 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid3360219\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [114]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3360219\charrsid12988985 While there is much to commend the respondent
\rquote s submission to that effect, I think the better view is that the Notice should expressly acknowledge the right to withhold documents on the ground of legal privilege.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3360219\charrsid12988985 The Notice did not do this and for that reason would need to be re-issued.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13698124\charrsid12988985 This defect can easily be remedied.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3360219 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid3360219\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [115]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3360219\charrsid12988985 For the avoidance of}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13698124\charrsid12988985  any}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3360219\charrsid12988985 
 doubt, though, I note that legal privilege needs to be properly applicable.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3360219\charrsid12988985 It is not enough}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13698124\charrsid12988985  simply }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3360219\charrsid12988985 that lawyers may have been involved in correspondence.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3360219\charrsid12988985 The right to claim legal privilege is not to be lightly assumed.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3360219 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid9073279\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [116]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9073279\charrsid12988985 The second issue to 
be considered here is whether the notice given by the Collector was deficient because it did not contain reference to exclusions for trade secrets and/or}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid13698124\charrsid12988985 
 grounds of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9073279\charrsid12988985  public policy exclusions.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid13698124\charrsid12988985 Article 7, paragraphs 2 and 4}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid1267212\charrsid12988985 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid13698124\charrsid12988985  are relevant and are now set out: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9073279 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }\pard \ltrpar\ql \li567\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin567\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid13698124\charrsid12988985 \'932.\tab 
The provisions of this Agreement shall not impose on a Contracting Party the obligation to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid13698124\charrsid12988985 Notwithstanding the foregoing, inf
ormation of the type referred to in Article 5, paragraph 4 shall not be treated as such a secret or trade process merely because it meets the criteria in that paragraph.\'94 }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\fs24\lang2057\langfe1033\langnp2057\insrsid13698124 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid13698124\charrsid12988985 4.\tab The requested Party may decline a request for information if the disclosure of the information would be contrary to public policy (ordre public).
\'94 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid13698124 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \i\fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid3360219\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [117]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3360219\charrsid12988985 It is common ground that trade secrets}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid16013274\charrsid12988985  (etc)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3360219\charrsid12988985  need not be disclosed.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3360219\charrsid12988985 It is asserted by Mr\~Wichman in his affidavit (see paragraphs }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid14104489\charrsid12988985 33 to 39}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3360219\charrsid12988985 ) that the }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid16013274\charrsid12988985 investment}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3360219\charrsid12988985  methods of the undisclosed 
client, which would be revealed in the requested materials, amount to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid11609858\charrsid12988985 relevant }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3360219\charrsid12988985 trade secrets.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid14104489\charrsid12988985 Mr\~Clews did not cite any authority in support of his proposition.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid9073279 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid3360219\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [118]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3360219\charrsid12988985 I do not accept that submission.}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3360219\charrsid12988985 Reading the }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1267212\charrsid12988985 OECD }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3360219\charrsid12988985 commentary it is clear that trade secrets has a more specific meaning}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid16013274\charrsid12988985  than that claimed by Mr\~Wichman in his }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3025581\charrsid12988985 affidavit}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3360219\charrsid12988985 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid3360219 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid14104489\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [119]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid14104489\charrsid12988985 
Nevertheless, the Notice should have referred to the exclusion in relation to trade secrets in the same way as I have found, above, that the right to withhold documents on the ground of legal privilege should have been made clear.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid16013274\charrsid12988985 The Notice needs to be remedied.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3360219 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid14104489\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [120]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid14104489\charrsid12988985 
Public policy considerations are also relied upon by Mr\~Clews.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid14104489\charrsid12988985 
He set out a number of factors in his submissions which he said should have been brought to account.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid14104489\charrsid12988985 These, though, all relate to other aspects of the case and do not, I think, provide a distinct ground of objection.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid14104489\charrsid12988985 Moreover, I do not think there is anything that needs to have been referred to in the Notice.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid14104489 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid12269506\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [121]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12269506\charrsid12988985 Thirdly, and somewhat faintly, the applicants r
eferred to the Constitution of the Cook Islands in their reply submissions.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12269506\charrsid12988985 These receiv}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid14104489\charrsid12988985 ed no reference in oral address.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12269506\charrsid12988985 I do not believe constitutional issues arise.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9073279 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid3360219\charrsid12988985 Decision}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid3360219 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid3360219\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [122]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3360219\charrsid12988985 
For the reasons set out above I agree that the Notice issued by the Collector is defective in some limited respects so far as it does not properly provide date limitations, }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid11609858\charrsid12988985 and }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3360219\charrsid12988985 does not properly provide for exclusion}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid14104489\charrsid12988985 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3360219\charrsid12988985  for legal privilege and trade secrets.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid14104489\charrsid12988985 The Notice is capable of variation and }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid1267212\charrsid12988985 can}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid14104489\charrsid12988985  be varied to accommodate these deficiencies.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid3360219 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid14104489\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [123]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid14104489\charrsid12988985 
In all other respects, though, I uphold the Notice as issued.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid14104489\charrsid12988985 
In substance, then, the respondent prevails.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid6388807\charrsid12988985 
I do not discharge the Notice as requested by the applicants.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid14104489 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid14104489\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [124]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid14104489\charrsid12988985 
I think it would be sensible if counsel could confer as to the form of an appropriate Judgment rather than having me attempt to design one without having heard submissions on that.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid14104489\charrsid12988985 If necessary, there can be a telephone conference to discuss the form of any Judgment.}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid14104489 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid12269506\charrsid12988985 Costs}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid12269506 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid9183183\charrsid12988985 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs20 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\langfenp1033\insrsid14104489\charrsid12988985 \hich\af0\dbch\af0\loch\f0 [125]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid14104489\charrsid12988985 
At the same time as conferring on the question of the Judgment I direct that counsel should confer on the question of costs.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid14104489\charrsid12988985 I do not know whether the parties will seek costs.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid14104489\charrsid12988985 The case, to an extent, was regarded as a test case and that might be relevant to any thinking on the topic.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid14104489\charrsid12988985 Nevertheless, I do not have any particular views at this stage.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid14104489\charrsid12988985 I will address costs if the parties require me to do so.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid14104489\charrsid12988985 Leave is reserved to apply.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\fs24\lang2057\langfe1033\langnp2057\insrsid12988985  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid12269506\charrsid12988985 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \fs24\lang2057\langfe1033\langnp2057\insrsid9976323\charrsid12988985 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9183183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid596680\charrsid9183183 Tom }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\b\fs24\lang2057\langfe1033\langnp2057\insrsid2128379\charrsid9183183 Weston}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid10431596\charrsid9183183 
\par Chief Justice}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\fs24\lang2057\langfe1033\langnp2057\insrsid345841\charrsid9183183 
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