II SÉRIE-A — NÚMERO 116

4

Feito em Lisboa, aos 24 dias do mês de junho de 2017, em dois originais, nas línguas portuguesa, hindi e

inglesa, sendo todos os textos igualmente válidos. Em caso de divergência de interpretação ou aplicação do

presente Protocolo, prevalecerá o texto em inglês.

Pelo Governo da República Portuguesa:

Francisco Duarte Lopes, Diretor-Geral de Política Externa do Ministério dos Negócios Estrangeiros.

Pelo Governo da República da Índia:

K. Nandini Singla, Embaixadora da República da Índia em Portugal.

Em hindi: (ver documento original)

PROTOCOL AMENDING THE CONVENTION BETWEEN THE GOVERNMENT OF THE PORTUGUESE

REPUBLIC AND THE GOVERNMENT OF THE REPUBLIC OF INDIA FOR THE AVOIDANCE OF

DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON

INCOME

The Portuguese Republic and the Republic of India, desiring to amend the Convention between the

Government of the Portuguese Republic and the Government of the Republic of India for the Avoidance of

Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, which was signed

on the 11th September 1998 (hereinafter referred to as "the Convention"), agree as follows:

Article I

The text of article 26 of the Convention is deleted and replaced by the following:

"1 – The competent authorities of the Contracting States shall exchange such information (including

documents or certified copies of the documents) as is foreseeably relevant for carrying out the provisions of

this Convention or to the administration or enforcement of the domestic laws concerning taxes of every kind

and description imposed on behalf of the Contracting States, or of their political or administrative subdivisions

or local authorities, insofar as the taxation thereunder is not contrary to the Convention. The exchange of

information is not restricted by articles 1 and 2.

2 – Any information received under paragraph 1 by a Contracting State shall be treated as secret in the

same manner as information obtained under the domestic laws of that State and shall be disclosed only to

persons or authorities (including courts and administrative bodies) concerned with the assessment or collection

of, the enforcement or prosecution in respect of, the determination of appeals in relation to the taxes referred

to in paragraph 1, or the oversight of the above. Such persons or authorities shall use the information only for

such purposes. They may disclose the information in public court proceedings or in judicial decisions.

Notwithstanding the foregoing, information received by a Contracting State may be used for other purposes

when such information may be used for such other purposes under the laws of both States and the competent

authority of the supplying State authorises such use.

3 – In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting

State the obligation:

(a) to carry out administrative measures at variance with the laws and administrative practice of that or of

the other Contracting State;

(b) to supply information which is not obtainable under the laws or in the normal course of the administration

of that or of the other Contracting State;

(c) to supply information which would disclose any trade, business, industrial, commercial or professional

secret or trade process, or information the disclosure of which would be contrary to public policy (ordre public).