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

m) The term ―requested Party‖ means the Party requested to provide information; n) The term ―information gathering measures‖ means laws and administrative or judicial procedures that enable a Party to obtain and provide the requested information; o) The term ―information‖ means any fact, statement or record in any form whatever; p) The term ―criminal tax matters‖ means tax matters involving intentional conduct which is liable to prosecution under the criminal laws of the applicant party; q) The term ―criminal laws‖ means all criminal laws designated as such under domestic law irrespective of whether contained in the tax laws, the criminal code or other statutes. 2. As regards the application of this Agreement at any time by a Party, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that Party, any meaning under the applicable tax laws of that Party prevailing over a meaning given to the term under other laws of that Party. Article 5.º Exchange of Information upon Request

1. The competent authority of the requested Party shall provide upon request information for the purposes referred to in Article 1. Such information shall be exchanged without regard to whether the conduct being investigated would constitute a crime under the laws of the requested Party if such conduct occurred in the requested Party. 2. If the information in the possession of the competent authority of the requested Party is not sufficient to enable it to comply with the request for information, that Party shall use all relevant information gathering measures to provide the applicant Party with the information requested, notwithstanding that the requested Party may not need such information for its own tax purposes. 3. If specifically requested by the competent authority of an applicant Party, the competent authority of the requested Party shall provide information under this Article, to the extent allowable under its domestic laws, in the form of depositions of witnesses and authenticated copies of original records. 4. Each Party shall ensure that its competent authorities for the purposes specified in Article 1 of the Agreement, have the authority to obtain and provide upon request: a) Information held by banks, other financial institutions, and any person acting in an agency or fiduciary capacity including nominees and trustees; and b) Information regarding the ownership of companies, partnerships, trusts, foundations, and other persons, including, within the constraints of Article 2, ownership information on all such persons in an ownership chain; in the case of trusts, information on settlors, trustees and beneficiaries; and in the case of foundations, information on founders, members of the foundation council and beneficiaries. Further, this Agreement does not create an obligation on the Parties to obtain or provide ownership information with respect to publicly traded companies or public collective investment funds or schemes unless such information can be obtained without giving rise to disproportionate difficulties. 5. The competent authority of the applicant Party shall provide the following information to the competent authority of the requested Party when making a request for information under the Agreement to demonstrate the foreseeable relevance of the information to the request: a) The identity of the person under examination or investigation; b) A statement of the information sought including its nature and the form in which the applicant Party wishes to receive the information from the requested Party; c) The tax purpose for which the information is sought; d) Grounds for believing that the information requested is held in the requested Party or is in the possession or control of a person within the jurisdiction of the requested Party; e) To the extent known, the name and address of any person believed to be in possession of the requested