II SÉRIE-A — NÚMERO 30 60

n) “Information-gathering measures” means laws and administrative or judicial procedures that enable a Party

to obtain and provide the requested information,

o) “Information” means any fact, statement, document or record in any form whatever,

p) “Tax matters” means all tax matters including criminal tax matters,

q) “Criminal tax matters” means tax matters involving intentional conduct whether before or after the entry

into force of this Agreement which is liable to prosecution under the criminal laws of the Requesting Party,

r) “Criminal laws” means all criminal laws designated as such under the respective law of the Parties

irrespective of whether such are contained in the tax laws, the criminal code or other statutes.

2. Any term not defined in this Agreement shall, unless the context otherwise requires, have the meaning that

it has at the time the request was made under the law of that Party, any meaning under the applicable tax laws

of that Party prevailing over a meaning given to the term under other laws of that Party.

ARTICLE 5

EXCHANGE OF INFORMATION UPON REQUEST

1. The competent authority of the Requested Party shall provide upon request by the Requesting Party

information for the purposes referred to in Article 1. Such information shall be provided without regard to whether

the Requested Party needs such information for its own tax purposes or the conduct being investigated would

constitute a crime under the laws of the Requested Party if it had occurred in the territory of the Requested Party.

The competent authority of the Requesting Party shall only make a request for information pursuant to this Article

when it is unable to obtain the requested information by other means in its own territory, except where recourse

to such means would give rise to disproportionate difficulty.

2. If the information in possession of the competent authority of the Requested Party is not sufficient to enable

it to comply with the request for the information, the Requested Party shall use all relevant information gathering

measures to provide the Requesting Party with the information requested, notwithstanding that the Requested

Party may not need such information for its own tax purposes.

3. If specifically requested by the competent authority of the Requesting Party, the competent authority of the

Requested Party shall provide information under this Article, to the extent allowable under its domestic laws, in

the form of depositions of witnesses and authenticated copies of original records.

4. Each Party shall ensure that its competent authorities, in accordance with the terms of this Agreement

have the authority to obtain and provide upon request:

a) Information held by banks, other financial institutions, and any person, including nominees and trustees,

acting in an agency or fiduciary capacity; and

b) Information regarding the beneficial ownership of companies, partnerships and other persons, including in

the case of collective investment funds and schemes, information on shares, units and other interests; in the case

of trusts, information on settlors, trustees, protectors and beneficiaries; and in the case of foundations, information

on founders, members of the foundation council and beneficiaries,

provided that this Agreement does not create an obligation on the Parties to obtain or provide ownership

information with respect to publicly traded companies or public collective investment funds or schemes unless

such information can be obtained without giving rise to disproportionate difficulties.

5. Any request for information shall be formulated with the greatest detail possible and shall specify in writing:

a) The identity of the person under examination or investigation,

b) The period for which the information is requested,

c) The nature of the information sought and the form in which the Requesting Party would prefer to receive

it,

d) The tax purpose for which the information is sought,