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5. With respect to Article 5 of the TIEA it is mutually agreed that the time limit for availability of information should be applied according to the internal legislation of the Parties.
6. With respect to Article 12 Mutual Agreement Procedure of the TIEA, in the event that a Party applies prejudicial or restrictive measures based on harmful tax practices to residents or nationals of the other Party, either Party may immediately initiate competent authority proceedings to endeavour to resolve the matter. A prejudicial or restrictive measure based on harmful tax practices is a measure applied by one Party to residents or nationals of either Party on the basis that any one or more of the following applies:

(a) The other Party does not engage in effective exchange of information; (b) Because it lacks transparency in the operation of its laws, regulations or administrative practices; or (c) On the basis of no or nominal taxes.

7. The rights and safeguards secured to persons by the laws or administrative practices of the requested Party remain applicable. The rights and safeguards may not be applied by the requested Party in a manner that unduly prevents or delays effective exchange of information. ———

PROPOSTA DE RESOLUÇÃO N.º 19/XI (1.ª) APROVA A CONVENÇÃO ENTRE A REPÚBLICA PORTUGUESA E O GOVERNO DE GIBRALTAR SOBRE TROCA DE INFORMAÇÕES EM MATÉRIA FISCAL, ASSINADO EM LISBOA, A 14 DE OUTUBRO DE 2009

Na sequência dos compromissos publicamente assumidos por várias jurisdições, que integram a lista dos «paraísos fiscais», de aderirem aos princípios da OCDE em matéria de troca de informações, incluindo Consultar Diário Original