Debates Parlamentares - Diário 030, p. 63 (2016-11-18)

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18 DE NOVEMBRO DE 2016 63

(including costs of engaging external advisers in connection with litigation or otherwise) shall be borne by the

Requesting Party. The respective competent authorities shall consult from time to time with regard to this Article,

and in particular the competent authority of the Requested Party shall consult with the competent authority of the

Requesting Party in advance if the costs of providing informationwith respect to a specific request are expected

to be significant.

ARTICLE 11

NO PREJUDICIAL OR RESTRICTIVE MEASURES

1. Neither of the Parties shall apply prejudicial or restrictive measures based on harmful tax practices to

residents or nationals of either Party so long as this Agreement is in force and effective.

2. A "prejudicial or restrictive measure based on harmful tax practices" is a measure applied by one Party to

residents or nationals of either Party on the basis that the other Party does not engage in effective exchange of

information and/or because it lacks transparency in the operation of its laws, regulations or administrative

practices, or on the basis of no or nominal taxes and one of the preceding criteria.

3. Without limiting the generality of paragraph 2 the term "prejudicial or restrictive measure" includes the

denial of a deduction, credit or exemption, the imposition of a tax, charge or levy, or special reporting

requirements.

ARTICLE 12

IMPLEMENTING LEGISLATION

The Parties shall (where they have not already done so) enact any legislation necessary to comply with, and

give effect to, the terms of this Agreement.

ARTICLE 13

LANGUAGE

Requests for assistance and responses thereto shall be drawn up in English

ARTICLE 14

MUTUAL AGREEMENT PROCEDURE

1. Where difficulties or doubts arise between the Parties regarding the implementation or interpretation of the

Agreement, the competent authorities shall endeavour to resolve the matter by mutual agreement.

2. In addition to the agreements referred to in paragraph 1, the competent authorities of the Parties may

mutually agree on the procedures to be used under Articles 5 and 6.

3. The competent authorities of the Parties may communicate with each other directly for the purposes of this

Agreement.

5. The Parties shall agree on procedures for dispute resolution should this become necessary.

ARTICLE 15

ENTRY INTO FORCE

1. This Agreement shall enter into force thirty days from the date on which the Parties have notified each

other that their respective requirements for the entry into force of this Agreement have been fulfilled. The relevant

date shall be the day on which the last notification is received.

2. Upon the date of entry into force, this Agreement shall have effect:

a) For criminal tax matters on that date; and

18 DE NOVEMBRO DE 2016 63 (including costs of engaging external advisers in connection with litigation or otherwise) shall be borne by the Requesting Party. The respective competent authorities shall consult from time to time with regard to this Article, and in particular the competent authority of the Requested Party shall consult with the competent authority of the Requesting Party in advance if the costs of providing informationwith respect to a specific request are expected to be significant. ARTICLE 11 NO PREJUDICIAL OR RESTRICTIVE MEASURES 1. Neither of the Parties shall apply prejudicial or restrictive measures based on harmful tax practices to residents or nationals of either Party so long as this Agreement is in force and effective. 2. A "prejudicial or restrictive measure based on harmful tax practices" is a measure applied by one Party to residents or nationals of either Party on the basis that the other Party does not engage in effective exchange of information and/or because it lacks transparency in the operation of its laws, regulations or administrative practices, or on the basis of no or nominal taxes and one of the preceding criteria. 3. Without limiting the generality of paragraph 2 the term "prejudicial or restrictive measure" includes the denial of a deduction, credit or exemption, the imposition of a tax, charge or levy, or special reporting requirements. ARTICLE 12 IMPLEMENTING LEGISLATION The Parties shall (where they have not already done so) enact any legislation necessary to comply with, and give effect to, the terms of this Agreement. ARTICLE 13 LANGUAGE Requests for assistance and responses thereto shall be drawn up in English ARTICLE 14 MUTUAL AGREEMENT PROCEDURE 1. Where difficulties or doubts arise between the Parties regarding the implementation or interpretation of the Agreement, the competent authorities shall endeavour to resolve the matter by mutual agreement. 2. In addition to the agreements referred to in paragraph 1, the competent authorities of the Parties may mutually agree on the procedures to be used under Articles 5 and 6. 3. The competent authorities of the Parties may communicate with each other directly for the purposes of this Agreement. 5. The Parties shall agree on procedures for dispute resolution should this become necessary. ARTICLE 15 ENTRY INTO FORCE 1. This Agreement shall enter into force thirty days from the date on which the Parties have notified each other that their respective requirements for the entry into force of this Agreement have been fulfilled. The relevant date shall be the day on which the last notification is received. 2. Upon the date of entry into force, this Agreement shall have effect: a) For criminal tax matters on that date; and

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