18 DE NOVEMBRO DE 2016 75

i) A statement that the requesting Party has pursued all means available in its own territory to obtain the

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

6. The competent authority of the requested Party shall forward the requested information as promptly as

possible to the competent authority of the requesting Party and to ensure a prompt response, the competent

authority of the requested Party shall:

a) Confirm the receipt of a request in writing to the competent authority of the Requesting Party and shall

notify the competent authority of the Requesting Party of any deficiencies in the request within 60 days of

receipt of the request;

b) If the competent authority of the Requested Party has been unable to obtain and provide the information

within 90 days of receipt of the request, it shall inform the Requesting Party, explaining the reason for its inability

Article 6

TAX EXAMINATIONS ABROAD

1. By reasonable notice given in advance, the requesting Party may request that the requested Party allow

representatives of the competent authority of the requesting Party to enter the territory of the requested Party, to

the extent permitted under its laws, to interview individuals and examine records with the prior written consent of

the individuals or other persons concerned. The competent authority of the requesting Party shall notify the

competent authority of the requested Party of the time and place of the intended meeting with the individuals

concerned.

2. At the request of the competent authority of the requesting Party, the competent authority of the requested

Party may allow representatives of the competent authority of the requesting Party to be present at the

appropriate part of a tax examination in the requested Party.

3. If the request referred to in paragraph 2 is acceded to, the competent authority of the requested Party

conducting the examination shall, as soon as possible, notify the competent authority of the requesting Party

about the time and place of the examination, the authority or official designated to carry out the examination and

the procedures and conditions required by the requested Party for the conduct of the examination. All decisions

with respect to the conduct of the tax examination shall be made by the requested Party conducting the

examination.

Article 7

POSSIBILITY OF DECLINING A REQUEST

1. The competent authority of the requested Party may decline to assist:

a) Where the request is not made in conformity with this Agreement;

b) Where the requesting Party has not pursued all means available in its own territory to obtain the

information, except where recourse to such means would give rise to disproportionate difficulty; or

c) Where the disclosure of the information requested would be contrary to the public policy of the requested

Party.

2. This Agreement shall not impose upon a requested Party any obligation:

a) To provide items subject to legal privilege, or any trade, business, industrial, commercial or professional

secret or trade process, provided that information described in paragraph 4 of Article 5 shall not by reason of that

fact alone be treated as such a secret or trade process; or

b) To carry out administrative measures at variance with its laws and administrative practices, provided that

nothing in this subparagraph shall affect the obligations of a Party under paragraph 4 of Article 5.