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

Article 12.º Mutual agreement procedure

1. Where difficulties or doubts arise between the Parties regarding the implementation or interpretation of this Agreement, the respective competent authorities shall endeavour to resolve the matter by mutual agreement. 2. In addition to the agreements referred to in paragraph 1, the competent authorities of the Parties may mutually agree on the procedures to be used under Articles 5 and 6. 3. The competent authorities of the Parties may communicate with each other directly for purposes of reaching agreement under this Article. Article 13.º Entry into Force

1. This Agreement shall enter into force thirty days from the date on which the Parties have notified each other that their respective requirements for the entry into force of this Agreement have been fulfilled. The relevant date shall be the day on which the last notification is received.
2. Upon the date of entry into force, this Agreement shall have effect:

a) For criminal tax matters on that date; and b) For all other matters covered in Article 1 on that date, but only in respect of taxable periods beginning on or after that date or, where there is no taxable period, all charges to tax arising on or after that date.

Article 14.º Duration and Termination

1 — The present Agreement shall remain in force for an unlimited period of time.
2 — Either Party may, at any time, terminate the present Agreement upon a prior notification in writing through diplomatic channels.
3 — The present Agreement shall terminate six months after the receipt of such notification.
4 — Notwithstanding the termination, the Parties shall remain bound to the provisions of Article 8 of the present Agreement.

In witness where of the undersigned being duly authorised in that behalf by the respective Parties, have signed the Agreement.

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