II SÉRIE-A — NÚMERO 30 88

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 acknowledge receipt of the request to the competent

authority of the requesting Party and shall use its best endeavours to forward the requested information to the

requesting Party with the least reasonable delay.

Article 6

Tax Investigations Abroad

1. With reasonable notice, 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 domestic 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 permit representatives of the competent authority of the requesting Party to attend a tax examination

in the territory of the requested Party, to the extent permitted under its domestic laws.

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

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

the time and place of the examination, the authority or person authorised to carry out the examination and the

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

regarding the conduct of the 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 public policy.

2. This Agreement shall not impose on the requested Party any obligation to provide items subject to legal

privilege, or information which would disclose trade, business, industrial, commercial or professional secret or

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

be treated as such a secret or trade process.

3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is

disputed.

4. The requested Party shall not be required to obtain and provide information which if the requested

information was within the jurisdiction of the requesting Party the competent authority of the requesting Party

would not be able to obtain under its laws or in the normal course of administrative practice.

5. The requested Party may decline a request for information if the information is requested by the requesting

Party to administer or enforce a provision of the tax law of the requesting Party, or any requirement connected

therewith, which discriminates against a national or citizen of the requested Party as compared with a national or

citizen of the requesting Party in the same circumstances.

Article 8

Confidentiality

1. All information provided and received by the competent authorities of the Parties shall be kept confidential.

2. Such information shall be disclosed only to persons or authorities (including courts and administrative