Debates Parlamentares - Diário 107S1, p. 43 (2010-06-30)

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

Agreement Between the Portuguese Republic and The Government of Gibraltar for the Exchange of Information Relating to Tax Matters

The Portuguese Republic and the Government of Gibraltar, hereinafter referred to as ―Parties‖, Whereas the Parties recognise that their present domestic laws already provide for co-operation and the exchange of information in criminal tax matters; Whereas the Parties have long been active in international efforts in the fight against financial and other crimes, including the targeting of terrorist financing; Whereas it is acknowledged that Gibraltar under the terms of the Entrustment letter from the United Kingdom has the right to negotiate, conclude, perform and, subject to the terms of this agreement, terminate a Tax Information Exchange Agreement with Portugal; Whereas Gibraltar on 27 February 2002 entered into a political commitment to the OECD’s principles of effective exchange of information; Whereas the Parties wish to enhance and facilitate the terms and conditions governing the exchange of information relating to taxes;

Have agreed as follows:

Article 1.º Scope of the agreement

1 — The competent authorities of the Parties shall provide assistance through exchange of information upon request as set forth in this Agreement. Such information shall:

a)Be foreseeably relevant to the administration and enforcement of the domestic laws of the Requesting Party concerning taxes covered by this Agreement; b) Include information that is foreseeably relevant to the determination, assessment and collection of such taxes, the recovery and enforcement of tax claims, or the investigation or prosecution of criminal tax matters; and c)Be treated as confidential as set forth in this Agreement.

Article 2.º Jurisdiction

A requested Party is not obligated to provide information which is neither held by its authorities nor in the possession of or obtainable by persons who are within its territorial jurisdiction.

Consultar Diário Original

43 | II Série A - Número: 107S1 | 30 de Junho de 2010Agreement Between the Portuguese Republic and The Government of Gibraltar for the Exchange of Information Relating to Tax MattersThe Portuguese Republic and the Government of Gibraltar, hereinafter referred to as ―Parties‖, Whereas the Parties recognise that their present domestic laws already provide for co-operation and the exchange of information in criminal tax matters; Whereas the Parties have long been active in international efforts in the fight against financial and other crimes, including the targeting of terrorist financing; Whereas it is acknowledged that Gibraltar under the terms of the Entrustment letter from the United Kingdom has the right to negotiate, conclude, perform and, subject to the terms of this agreement, terminate a Tax Information Exchange Agreement with Portugal; Whereas Gibraltar on 27 February 2002 entered into a political commitment to the OECD’s principles of effective exchange of information; Whereas the Parties wish to enhance and facilitate the terms and conditions governing the exchange of information relating to taxes;Have agreed as follows:Article 1.º Scope of the agreement1 — The competent authorities of the Parties shall provide assistance through exchange of information upon request as set forth in this Agreement. Such information shall:a)Be foreseeably relevant to the administration and enforcement of the domestic laws of the Requesting Party concerning taxes covered by this Agreement; b) Include information that is foreseeably relevant to the determination, assessment and collection of such taxes, the recovery and enforcement of tax claims, or the investigation or prosecution of criminal tax matters; and c)Be treated as confidential as set forth in this Agreement.Article 2.º JurisdictionA requested Party is not obligated to provide information which is neither held by its authorities nor in the possession of or obtainable by persons who are within its territorial jurisdiction.Consultar Diário Original

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