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II SÉRIE — NÚMERO 63

ARTICLE 27

Exchange of information

1 — The competent authorities of the Contracting States shall exchange' such information as is necessary for the carrying out of ithis Convention and of the domestic laws of the Conitraoting States concerning taxes covered by this Convention insofar as the taxation thereunder is in accordance with this Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities (including courts) other then those concerned with the assessment or collection of the taxes which are the subject of the Convention.

2 — In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State

the obligation:

a) To carry out administrative measures at va-

riance 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 the other Contracting State;

c) To supply information which would disclose

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

ARTICLE 28

Diplomatic agents and consular officers

I — Nothing in this Convention shall affect the fiscal privileges of diplomatic agents or under the general rules of international law or under the provisions of special agreements.

2 — Notwithstanding the Provisions of article 4 an individual who is a member of a diplomatic mission, consular post or permanent-mission of a Contracting State which is situated in the other Contracting State or in a third State shall be deemed for the purposes of this Convention to be a resident of the sending State if:

a) In accordance with international law he is not

liable to tax in the receiving State in res-pea of income from sources outside that State or on capital situated outside that State; and

b) He is liable in the sending State to the same

obligations in relation to tax on his total income or on capital as are resident of that State.

ARTICLE 29 Land Berlin

This Convention shall also apply to Land Berlin, provided that /the Government of the Federal Republic of Germany has not made a contrary declaration to the Government of the Portuguece Republic within

thre^ months of the date of entry into force of this Convention.

CHAPTER VII Final provisions ARTICLE 30 Entry into force

1 — This Convention shall be ratified and the instruments of ratification shall be exchanged at Bonn as soon as possible.

2 — The Convention shall enter into force one month after the exchange of instruments of ratification and ist provisions shall have effect for the first time:

a) In respect of taxes withheld at source, the

fact giving rise to them appearing after December 31 of the year in which the exchange cf instruments of ratification takes place;

b) reppcci of other taxes as to income arising

or to capital owned in the calendar year next following that in which the exchange of instruments of ratification takes place.

ARTICLE 31

Termination

This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention, through* diplomatic channels, by giving notice of termination at least six months before the end of any calendar year as from the second year following that in which the exchange of instruments of ratification takes place. In such event, the convention shall cease to have effect:

a) In respect of taxes withheld at source, the

fact giving rise to them appearing after December 31 of the year of termination;

b) In respect of other taxes as to income arising

or to capital owned after December 31 of the year of termination.

Dane at Lisbon this 15 th 'day of July 1980 in duplicate in the Portuguese, German and English languages, all three texts being authentic. In case of divergent interpretation of the Portuguese and German texts the English text shall prevail.

For the Portuguese Republic, Diogo Pinto de Freitas do Amaral.

For the Federal Republic of Germany, (Assinatura ilegível.)

Protocol

The Portuguese Republic and the Federal Republic of Germany have agreed at the signing at Lisbon on the 15th of July 1980 of the Convention between the two Itates for the avoidance of double taxation' with respect to taxes no income and capitai