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

Agreement Between the Portuguese Republic and the Government of the Cayman Islands (as authorised by Letter Of Entrustment from the Government of the United Kingdom of Great Britain and Northern Ireland) Concerning Exchange of Information on Tax Matters

The Portuguese Republic and the Government of the Cayman Islands, hereinafter referred to as ―Parties‖, Desiring to facilitate the Exchange of Information with respect 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 Parties 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.

2. The rights and safeguards secured to persons by the laws or administrative practice of the requested Party remain applicable to the extent that they do not unduly prevent or delay effective exchange of information.

Article 2.º Jurisdiction
A Requested Party is not obligated to provide information which is neither held by its authorities nor in the possession or control of persons who are within its territorial jurisdiction. Article 3.º Taxes covered

1. This Agreement shall apply to the following taxes imposed by the Parties

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