II SÉRIE-A — NÚMERO 30 48

PROTOCOL TO THE CONVENTION BETWEEN THE PORTUGUESE REPUBLIC AND THE

PRINCIPALITY OF ANDORRA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE

PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME

On signing the Convention between the Portuguese Republic and the Principality of Andorra for the Avoidance

of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (hereinafter referred

to as “the Convention”), the signatories have agreed that the following provisions shall form an integral part of

the Convention:

I. With reference to Article 4 (Residence)

Persons under the special regime envisaged in the third transitional provision of the Andorran Law 5/2014 of

24 April 2014, of the personal income tax, are not entitled to the application of the Convention.

II. With reference to Article 25 (Exchange of information)

1. As regards the exchange of information upon request, as provided for in Article 25 of the Convention, the

provisions of the Agreement between the Portuguese Republic and the Principality of Andorra for the exchange

of information on tax matters, signed on 30 November 2009, shall apply until the Convention enters into force.

From that date on, the provisions of that Agreement shall be superseded by the provisions of the Convention.

2. Requests for information made under the Convention and those pending on the date of entry into force

of the Convention, shall be processed as provided in the Convention, in accordance with the guidelines contained

in the following provisions:

a) It is understood that the standard of "foreseeable relevance" is intended to provide for exchange of

information in tax matters to the widest possible extent and, at the same time, to clarify that the Contracting States

are not at liberty to engage in "fishing expeditions" or to request information that is unlikely to be relevant to the

tax affairs of a given taxpayer.

Requests for information should be as detailed as possible, including the following information:

(i) the identity of the person under examination or investigation. This information may include the name or

other information sufficient to identify the taxpayer;

(ii) the period to which the request of information refers;

(iii) a statement of the information sought including its nature and the form in which the requesting State

wishes to receive the information;

(iv) the tax purpose for which the information is sought;

(v) the reasons why the information requested is foreseeably relevant for carrying out the provisions of the

Convention or to the administration or enforcement of the tax laws of the requesting State in regard to the person

identified in subparagraph (i) of this paragraph;

(vi) grounds for believing that the information requested is held in the requested State or is in the possession

or control of a person within the jurisdiction of the requested State or can be obtained by such person;

(vii) to the extent possible, the name and address of any person believed to be in possession or having under

control the information requested;

(viii) a statement that the request is in conformity with the laws and administrative practices of the requesting

State, and that the requesting State is authorised to obtain the information under the laws of the requesting State

or in the normal course of administrative practice in similar circumstances, in response to a valid request of a

Contracting State under the Convention;