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amount to an offence of the same nature under the law of the requested State. Assistance may not be refused on the grounds that the law of the requested State does not impose the same kind of tax or duty or does not contain a tax, duty, customs or exchange regulation of the same kind as the law of the requesting Sate.

5 — For the purpose of paragraph 4, in determining

whether an offence is an offence under the laws of both Contracting States it shall not matter whether the laws of the Contracting States place the acts or omissions constituting the offence within the same category of offence or denominate the offence by the same terminology.

6 — Assistance shall include:

a) Providing information and objects;

b) Locating or identifying persons and objects;

c) Examining sites;

d) Serving documents;

e) Taking statements and testimony of persons and obtaining evidence;

f) Executing requests for search and seizure to obtain evidence;

g) Providing documents and records;

h) Making available prisoners and other persons to testify or assist investigations or proceedings;

i) Locating, restraining and forfeiting the proceeds of crime and other property and enforcing payment of fines; and

Other assistance consistent with the objects of this Treaty, which is not inconsistent with the law of the requested State.

Article 2 Execution of requests

Requests for assistance shall be executed promptly in accordance with the law of the requested State and,

insofar as it is not prohibited by that law, in the manner requested by the requesting State.

Article 3 Refusal or postponement of assistance

1 — Assistance may be refused when in the opinion of the requested State:

a) The execution of the request is likely to prejudice its sovereignty, security, «ordre public» or other of its essential interests; or

b) Its authorities would be precluded by domestic law from carrying out the assistance requested, had the acts or omissions which are referred to in the request occurred in its own jurisdiction.

2 — The requested State may postpone assistance if the execution of the request would interfere with an investigation or proceeding in the requested State.

3 — The requested State shall:

a) Promptly inform the requesting State of the reason for a denial or postponement of assistance; or

b) Consult, if appropriate, with the requesting State to determine whether assistance may be given, subject to such terms and conditions as the requested State deems necessary.

PART II Specific provisions

Article 4 Transmission of documents and objects

1 — When the request for assistance concerns the transmission of records and documents, the requested State may transmit certified true copies thereof. However, should the requesting State expressly request the provision of originals, such request shall be complied with to the extent possible.

2 — The original records or documents and the objects transmitted to the requesting State shall be returned to the requested State as soon as possible, upon the latter's request.

3 — Insofar as not prohibited by the law of the requested State, documents, objects and records shall be transmitted in a form or accompanied by such certification as may be requested by the requesting State in order to make them admissible according to the law of the requesting State.

Article 5 Search, seizure and production of evidence

1 — The requested State shall insofar as its law permits carry out requests for search, seizure or the production of documents, records or objects and transfer any material thus obtained, or copies thereof, to the requesting State, provided that the request contains such information as would allow such measure under the law of the requested State.

2 — The requested State shall provide such information as may be required by the requesting State concerning the production, search and seizure, including the place of seizure, the circumstances of seizure, and the subsequent custody of the material seized or produced.

3 — The requesting State shall observe any conditions imposed by the requested State in relation to any property which is transferred to the requesting State pursuant to this article.

Article 6

Presence of persons involved in the proceedings in the requested State

1 — The requested State shall, upon request, inform the requesting State of the time and place of execution of the request for assistance.

2 — To the extent not prohibited by the law of the requested State, competent authorities of the requesting State, the accused and counsel for the accused shall be permitted to be present at the execution of the request and to participate in the proceedings in the requested State.

Article 7

Availability of prisoners in the requesting State

1 — A prisoner in the requested State whose presence is requested in the requesting State to testify or to assist an investigation or a proceeding may be transferred for that purpose, provided the person consents.

2 — The requesting State shall have the authority and duty to keep the person in custody and return the person to the custody of trie requested State as soon as the person's presence is no longer required.