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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 Parties shall endeavour to agree on other forms of dispute resolution should this become necessary.

Article 13

ENTRY INTO FORCE

1. This Agreement shall enter into force on the date of the receipt of the later of the notifications, in writing

through diplomatic channels, conveying the completion of the internal procedures of each Party required for that

purpose.

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 14

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.

4. Notwithstanding the termination, the Parties shall remain bound to the provisions of Article 8 of the present

Agreement.

IN WITNESS WHEREOF the undersigned being duly authorised in that behalf by the respective Parties, have

signed the Agreement.

Done at Basseterre, on the 29th July 2010, in duplicate in the Portuguese and English languages, both texts

being equally authentic.