7 DE SETEMBRO DE 1995

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5 — Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith that is other or more burdensome than the taxation and connected requirements to which other similarly situated enterprises of the first-mentioned State are or may be subjected.

6 — The provisions of Unis article shall, notwithstanding the provisions of article 2, «Taxes covered», apply to taxes of every kind and description imposed by a Contracting State or a political or administrative subdivision or local authority thereof.

Article 27 Mutual agreement procedure

1 — Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of die Contracting State of which he is a resident or national. The case must be presented within 5 years from the first notification of the action resulting in taxation not in accordance with the provisions of this Convention.

2—The competent authority shall endeavor, if the objection appears to it to be justified and if is not itself able to arrive at a satisfactory solution, to resolve die case by mutual agreement with the .competent authority of die other Contracting State, with a view to the avoidance of taxation that is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits or other procedural limitations in the domestic law of the Contracting States.

3 — The competent authorities of the Contracting States shall endeavor to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention. In particular, the competent authorities of the Contracting States may agree on die procedures for the application of the limits imposed by the taxation at source of dividends, interest, and royalties by articles 10, «Div-idends», II, «Interest», and 13 «Royalties», respectively.

4 — The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching agreement in the sense of the preceding paragraphs.

Article 28 Exchange of information

\ —The competent authorities of the Contracting States snaft exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic taws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by article 1, «Personal scope». Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under die domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in tine assessment, collection, or administration of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. Such persons or authorities shall use the infor-

mation only for such'purposes. They may disclose the information in public court proceedings or in judicial decisions.

'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 variance with die laws "and administrative practice of that or of the other Contracting State;

b) To supply information that 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 that 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.

3 — If information is requested by a Contracting State in accordance with this article, the other Contracting State shall obtain the information to which the request relates in the same manner and to the same extent as if the tax of the first-mentioned State were the tax of that other State and were being imposed by that other State. If specifically requested by die competent authority of a Contracting State, the competent authority of the other Contracting State shall provide information under this article in the form of depositions of witnesses ;and authenticated copies of unedited original documents (including books, papers, statements, records, accounts, and writings), to the same extent such depositions and documents can be obtained under the laws and administrative practices of that other State with respect to its own taxes.

4 — For the purposes of this article, the Convention shall apply, notwithstanding the provisions of article 2, «Taxes Covered»; to taxes of every kind imposed at the national level by a Contracting State.

Article 29

Diplomatic agents and consular officers

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

- . . Article 30

Entry into force

- 1 — This Convention' shall be subject to ratification in accordance with the applicable procedures of each Contracting State and instruments of ratification shall be exchanged at Lisbon as soon as possible.

2 — The Convention shall enter into force upon the exchange of instruments of ratification and its provisions shall have effect:'

a) In respect of taxes withheld at source, for amounts paid or credited on or after the first day of January next following the date on which the Convention enters into' force; and

b) In respect of other taxes, for taxable years beginning on or after the first day of January next following the date on which the Convention enters into force.

Article 31 Termination

This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate