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(ix) a statement that the requesting State has pursued all means available in its own territory to obtain the

information, except those that would give rise to disproportionate difficulties.

The above requirements contain procedural requirements that must be interpreted with a view not to frustrate

effective exchange of information.

b) The rights and safeguards secured to persons in a Contracting State remain applicable in that Contracting

State in the course of the process of information exchange.

c) Information provided to a requesting State in accordance with the Convention shall not be disclosed to

any authority of a third State or jurisdiction.

d) Notwithstanding the entry into force of the Convention, requests for information may be made in relation

to taxable periods for which requests for information may be made under the Agreement between the Portuguese

Republic and the Principality of Andorra for the exchange of information on tax matters, signed on 30 November

2009.

3. Andorra will be ready to exchange information automatically as soon as it has effectively adopted the

common standard of the OECD concerning the automatic exchange of financial information under a bilateral or

multilateral agreement for the full implementation of Article 25 of the Convention.

IN WITNESS WHEREOF the undersigned, duly authorized thereto, have signed this Protocol.

DONE at New York on 27 st setember of 2015, in two originals, in the Portuguese, Catalan and English

languages. In case of any divergence of interpretation, the English text shall prevail.