34 | II Série A - Número: 107S1 | 30 de Junho de 2010

In witness whereof the undersigned being duly authorised in that behalf by the respective Parties, have signed the Agreement.
Done at___, on the______201_, in duplicate in the Portuguese and English languages, both texts being equally authentic.

Protocol to the Agreement Between the Portuguese Republic and the Government of Bermuda for the Exchange of Information relating to Tax Matters

The Portuguese Republic and the Government of Bermuda (the ―Parties‖) have agreed at the signing of the Agreement between The Portuguese Republic and the Government of Bermuda for the Exchange of Information relating to Tax Matters on the following provisions which shall form an integral part of the said Agreement:

1. With respect to Article 9 of the TIEA it is mutually decided that ordinary costs that are incurred for the purpose of responding to a request for information will be borne by the Requested Party. Such ordinary costs will normally cover internal administration costs of the competent authority and any minor external costs such as the cost of couriers.
2. Direct extraordinary costs incurred in providing assistance shall be borne by the requesting Party.
The direct extraordinary costs shall include reasonable costs of engaging experts when necessary.
3. All reasonable costs incurred by third parties in complying with the request of exchange of information are considered extraordinary costs and will be borne by the requesting Party when duly justified. 4. The competent authorities will consult each other in any particular case where extraordinary costs are likely to exceed two thousand five hundred United States dollars ($US 2, 500) to determine whether the Applicant Party will continue to pursue the request and bear the cost.

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