Vorlage (englisch)

a) It is understood that an exchange of information will only be requested once the

requesting Contracting State has exhausted all its normal procedures under domestic law to obtain the information.

b) It is understood that the standard of “foreseeable relevance” is intended to provide for

exchange of information in tax matters to the widest possible extent and, at the same time, to clarify that the Contracting States are not at liberty to engage in “fishing expeditions” or to request information that is unlikely to be relevant to the tax affairs of a given taxpayer.

c) It is understood that the tax authorities of the requesting State shall provide the

following information to the tax authorities of the requested State when making a request for information under Article 25 of the Convention:

(i) the name and address of the person(s) under examination or investigation and, if available, other particulars facilitating that person’s identification, such as date of birth, marital status, tax identification number;

(ii) the period of time for which the information is requested;

(iii) a statement of the information sought including its nature and the form in which the requesting State wishes to receive the information from the requested State;

(iv) the tax purpose for which the information is sought;

(v) the name and address of any person believed to be in possession of the requested information.

d) It is understood that Article 25 of the Convention does not require the Contracting

States to exchange information on an automatic or a spontaneous basis.

e) It is understood that in case of an exchange of information, the administrative

procedural rules regarding taxpayers’ rights provided for in the requested Contracting State remain applicable before the information is transmitted to the requesting Contracting State. It is further understood that this provision aims at guaranteeing the taxpayer a fair procedure and not at preventing or unduly delaying the exchange of information process.”

ARTICLE IV

1. Each of the Contracting States shall notify to the other the completion of the procedures required by its law for the bringing into force of this Protocol.

2. This Protocol shall enter into force on the date of the receipt of the later of these notifications and shall thereupon have effect: