Debates Parlamentares - Diário 060S1, p. 71 (2013-01-09)

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PROTOCOL

TO THE CONVENTION BETWEEN THE PORTUGUESE REPUBLIC AND THE REPUBLIC OF CYPRUS FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCALEVASION WITH RESPECT TO TAXES ON INCOME

On signing the Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income between the Republic of Cyprus and the Portuguese Republic the signatories have agreed that the following provisions shall form an integral part of the Convention. 1. With reference to Article 10 (Dividends), Article 11 (Interest) and Article 12 (Royalties): It is understood that the provisions of these Articles shall not affect the application of legal acts of the European Community. 2. With reference to Article 26 (Exchange of information): 2.1. The requesting Contracting State shall provide the following information when making a request for information under Article 26 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 requesting Contracting State wishes to receive the information from the requested Contracting State;

c) the tax purpose for which the information is sought; d) grounds for believing that the information requested is held in the requested

Contracting State or is in the possession or control of a person within the jurisdiction of the requested Contracting State;

e) to the extent known, the name and address of any person believed to be in

possession of the requested information; f) a statement that the request is in conformity with the law and administrative

practices of the requesting Contracting State, that if the requested information was within the jurisdiction of the requesting Contracting State then the competent authority of the requesting Contracting State would be able to obtain the information under the laws of the requesting Contracting State or in the normal course of administrative practice and that it is in conformity with the Convention;

9 DE JANEIRO DE 2013_______________________________________________________________________________________________________________

PROTOCOL TO THE CONVENTION BETWEEN THE PORTUGUESE REPUBLIC AND THE REPUBLIC OF CYPRUS FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCALEVASION WITH RESPECT TO TAXES ON INCOME On signing the Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income between the Republic of Cyprus and the Portuguese Republic the signatories have agreed that the following provisions shall form an integral part of the Convention. 1. With reference to Article 10 (Dividends), Article 11 (Interest) and Article 12 (Royalties): It is understood that the provisions of these Articles shall not affect the application of legal acts of the European Community. 2. With reference to Article 26 (Exchange of information): 2.1. The requesting Contracting State shall provide the following information when making a request for information under Article 26 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 requesting Contracting State wishes to receive the information from the requested Contracting State; c) the tax purpose for which the information is sought; d) grounds for believing that the information requested is held in the requested Contracting State or is in the possession or control of a person within the jurisdiction of the requested Contracting State; e) to the extent known, the name and address of any person believed to be in possession of the requested information; f) a statement that the request is in conformity with the law and administrative practices of the requesting Contracting State, that if the requested information was within the jurisdiction of the requesting Contracting State then the competent authority of the requesting Contracting State would be able to obtain the information under the laws of the requesting Contracting State or in the normal course of administrative practice and that it is in conformity with the Convention; 9 DE JANEIRO DE 2013_______________________________________________________________________________________________________________71

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