4 | II Série A - Número: 096S1 | 11 de Abril de 2014

b) Nos termos do artigo 3.º da Convenção, a República Portuguesa declara que integram o Anexo B, constituindo «autoridades competentes», para efeitos da Convenção, o Ministro das Finanças, o Diretor Geral da Autoridade Tributária e Aduaneira ou os seus representantes autorizados. Visto e aprovado em Conselho de Ministros de 10 de abril de 2014.
O Primeiro-Ministro, Pedro Manuel Mamede Passos Coelho — O Ministro de Estado e dos Negócios Estrangeiros, Rui Manuel Parente Chancerelle de Machete — O Ministro da Presidência e dos Assuntos Parlamentares, Luís Maria de Barros Serra Marques Guedes.

Convention on Mutual Administrative Assistance in Tax Matters

Text amended by the provisions of the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters, which entered into force on 1st June 2011.

Preamble The member States of the Council of Europe and the member countries of the Organisation for Economic Co-operation and Development (OECD), signatories of this Convention, Considering that the development of international movement of persons, capital, goods and services – although highly beneficial in itself – has increased the possibilities of tax avoidance and evasion and therefore requires increasing co-operation among tax authorities; Welcoming the various efforts made in recent years to combat tax avoidance and tax evasion on an international level, whether bilaterally or multilaterally; Considering that a co-ordinated effort between States is necessary in order to foster all forms of administrative assistance in matters concerning taxes of any kind whilst at the same time ensuring adequate protection of the rights of taxpayers; Recognising that international co-operation can play an important part in facilitating the proper determination of tax liabilities and in helping the taxpayer to secure his rights; Considering that fundamental principles entitling every person to have his rights and obligations determined in accordance with a proper legal procedure should be recognised as applying to tax matters in all States and that States should endeavour to protect the legitimate interests of taxpayers, including appropriate protection against discrimination and double taxation; Convinced therefore that States should carry out measures or supply information, having regard to the necessity of protecting the confidentiality of information, and taking account of international instruments for the protection of privacy and flows of personal data; Considering that a new co-operative environment has emerged and that it is desirable that a multilateral instrument is made available to allow the widest number of States to obtain the benefits of the new co-operative environment and at the same time implement the highest international standards of co-operation in the tax field; Desiring to conclude a convention on mutual administrative assistance in tax matters, Have agreed as follows:

Chapter I – Scope of the Convention Article 1 – Object of the Convention and persons covered 1 The Parties shall, subject to the provisions of Chapter IV, provide administrative assistance to each other in tax matters. Such assistance may involve, where appropriate, measures taken by judicial bodies.