13 DE MARÇO DE 1997

418-(17)

implemented notwithstanding any time limits in the domestic law of the Contracting States.

3 — The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as, to the interpretation or application of the Convention. .

4—The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. When it seems advisable in order to reach agreement to have an oral exchange of opinions, such exchange may take place through a Commission consisting of representatives of the competent authorities of the Contracting States.

Article 26 Exchange of information

1 — The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws 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. Any information received 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) involved in the assessment or collection 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 information 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 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 ou professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public).

Article 27 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 28 Entry into force

1 — This Convention shall be ratified and the instruments of ratification shall be exchanged as soon as comble,.

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

a) In Portugal:

i) In respect of taxes withheld at source, the fact giving rise to the appearing on or after the first day of January in the year next following the year in which this Convention enters into force;

ii) In respect of other taxes as to income arising in the fiscal year beginning on or after the first day of January in the year next following the year in which this Convention enters into force;

b) In the Czech Republic:

i) In respect of taxes withheld at source, to; amounts derived on or after 1st January in the calendar year next following that in which the Convention enters into force;

ii) In respect of other taxes on income, to taxes chargeable for any taxable year beginning on or after 1st January in the calendar year next following that in which the Convention enters into force.

Article 29 Termination

This Convention shall remain in force until terminated by one of the Contracting States. 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 following after the period of five years from the date on which the Convention enters into force. In such event the Convention shall cease to have effect:

a) In Portugal:

i) In respect of taxes withheld at source, the fact giving rise to them appearing on or after the first day of January next following the date, on which the period specified in the said notice of termination expires;

ii) In respect of other taxes as to income arising in the fiscal year beginning on or after the first day of January next following the date on which the period specified in the said notice of termination expires;

b) In the Czech Republic:

/) In respect of taxes withheld at source, to amounts derived on or after 1st January in the calendar year next following that in which the notice is given;

ii) In respect1 of other taxes on income to taxes chargeable for any taxable year beginning on or after 1st January in the calendar year next following that in which the notice is given.

In witness whereof the undersigned, duly authorized thereto, have signed the Convention.