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bodies) concerned with the purposes specified in Article 1, and used by such persons or authorities only for such

purposes, including the determination of any appeal. For these purposes, information may be disclosed in public

court proceedings or in judicial decisions.

3. Such information may not be used for any purpose other than for the purposes stated in Article 1 without

the express written consent of the competent authority of the requested Party.

4. Information provided to a requesting Party under this Agreement may not be disclosed to any other

jurisdiction.

5. Personal data may be transmitted to the extent necessary for carrying out the provisions of this Agreement

and subject to the provisions of the law of the supplying Party.

6. The Parties shall ensure the protection of personal data at a level that is equivalent to that of Directive

95/46/EC of the European Parliament and of the Council of 24 October 1995 and shall comply with the guidelines

established by the United Nations General Assembly Resolution 45/95, adopted on 14th December 1990.

Article 9

Costs

Unless the competent authorities of the Parties otherwise agree, ordinary costs incurred in providing

assistance shall be borne by the requested Party, and extraordinary costs incurred in providing assistance

(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 information with respect to a specific request are expected

to be significant.

Article 10

Implementation legislation

The Parties shall enact any legislation necessary to comply with, and give effect to, the terms of this

Agreement.

Article 11

Language

Requests for assistance and answers thereto shall be drawn up in English.

Article 12

Mutual Assistance and Agreement Procedures

1. If the competent authorities of the Parties consider it appropriate to do so they may agree to exchange

technical know-how, develop new audit techniques, identify new areas of non-compliance, and jointly study non-

compliance areas.

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

Agreement, the respective competent authorities shall use their best efforts to resolve the matter by mutual

agreement.

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

may mutually agree on the procedures to be used under Articles 5, 6 and 9.

4. The Parties shall agree on other forms of dispute resolution should this become necessary.

5. Formal communications, including requests for information, made in connection with or pursuant to the

provisions of this Agreement will be in writing directly to the competent authority of the other Party at such address

as may be notified by one Party to the other from time to time. Any subsequent communications regarding

requests for information will be either in writing or verbally, whichever is most practical, between the

aforementioned competent authorities or their authorised representatives.