Debates Parlamentares - Diário 030S1, p. 160 (2016-11-18)

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II SÉRIE-A — NÚMERO 30 160

4. The 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. In case of exchange of information in respect of an identified or identifiable individual, the provisions of

Chapter 6, in particular the Article 199 of the Economic Partnership Agreement of 15 October, 2008 between the

Cariforum States and the European Community and its Member States shall be applied accordingly.

Article 9

COSTS

Incidence of costs incurred in providing assistance shall be agreed by the Parties.

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

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 purposes of

reaching agreement under this Article.

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

Article 12

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

b) For all other matters covered in Article 1 on that date, but only in respect of taxable periods beginning on

or after that date or, where there is no taxable period, all charges to tax arising on or after that date.

Article 13

DURATION AND TERMINATION

1. The present Agreement shall remain in force for an unlimited period of time.

2. Either Party may, at any time, terminate the present Agreement upon a prior notification by giving written

notice of termination to the other Party.

3. The present Agreement shall terminate six months after the receipt of such notification.

II SÉRIE-A — NÚMERO 30 160 4. The 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. In case of exchange of information in respect of an identified or identifiable individual, the provisions of Chapter 6, in particular the Article 199 of the Economic Partnership Agreement of 15 October, 2008 between the Cariforum States and the European Community and its Member States shall be applied accordingly. Article 9 COSTS Incidence of costs incurred in providing assistance shall be agreed by the Parties. 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 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 purposes of reaching agreement under this Article. 4. The Parties shall agree on procedures for dispute resolution should this become necessary. Article 12 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 b) For all other matters covered in Article 1 on that date, but only in respect of taxable periods beginning on or after that date or, where there is no taxable period, all charges to tax arising on or after that date. Article 13 DURATION AND TERMINATION 1. The present Agreement shall remain in force for an unlimited period of time. 2. Either Party may, at any time, terminate the present Agreement upon a prior notification by giving written notice of termination to the other Party. 3. The present Agreement shall terminate six months after the receipt of such notification.

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