《多边税收征管互助公约》经核证无误的中文译本

多边税收征管互助公约（经2010年议定书修订）

经《〈税收征管互助公约〉修订议定书》（2011年6月1日生效）修订后的文本

序言

欧洲委员会成员国、经济合作与发展组织（经合组织）成员国及本公约缔约方，考虑到人员、资本、货物和服务跨国流动的发展，本身虽益处颇多，但也增加了避税与逃税的可能性，因此税务机关之间需加强合作；对近年来在双边或多边等国际层面为打击避税和逃税所作的各种努力表示欢迎；考虑到为促进各类涉税问题中各种形式的征管协助，同时确保纳税人的权利得到充分保障，各国有必要协同努力；认为在合理确定纳税义务，帮助纳税人保障其权利方面，国际合作可以发挥重要促进作用；认为个人权利和义务由适当法律程序确定的基本原则，在各国税收工作中同样适用；并认为各国应努力保护纳税人合法权益，包括合理防止出现歧视或双重征税；因此确信，各国在对情报进行必要保密，并参考保护个人隐私及个人信息传递的相关国际公约的情况下，应采取相关措施或提供情报；认为一个新的国际合作环境业已形成，各国希望制定一个多边法律文书，使尽可能多的国家从这种合作的新环境中受益，与此同时在税收领域开展符合国际最高标准的合作；愿缔结一项在税收事务方面进行征管互助的公约；达成协议如下：

第一章 公约范围

第一条 公约适用对象及人的范围

一、各缔约方应按照第四章规定，在涉税事宜中为彼此提供征管协助。在适当情况下，此协助可涉及由司法机关采取的措施。

二、此类征管协助应包括：

（一）情报交换，包括同期税务检查及参与境外税务检查；

（二）追索协助，包括保全措施，以及

（三）文书送达。

三、无论涉及人是公约某缔约方还是任何其他国家的居民或国民，公约缔约方均应提供征管协助。

第二条 税种范围

一、本公约适用于

（一）以缔约方名义征收的以下税种：

1．对所得或利润征收的各税种，

2．除对所得或利润所征税种之外，对资本利得单独征收的各税种，

3．对财产净值征收的各税种，以及

（二）以下税种：

1.以缔约方国家层面以下的政治机构或地方机构名义征收的有关所得、利润、资本利得或财产净值的各税种；

2.应支付给中央政府或依照公共法律设立的社会保险机构的强制性社会保险费用；

3.除关税外，以缔约方名义征收的其他各类税种，即：

（1）遗产税、继承税或赠与税；

（2）对不动产征收的各税种；

（3）一般消费税，如增值税、销售税；

（4）对货物或劳务征收的特别税种，如消费税；

（5）对使用或拥有机动车辆而征收的各税种；

（6）对使用或拥有除机动车辆以外其他动产所征收的各税种；

（7）任何其他税收。

4. 以缔约一方征管部门或地方当局名义征收的，属上述第3 目规定类别的各税种。

二、本公约适用的现行税种，应按照本条第一款所提类别，分类列于本公约附件一中。

三、对本条第二款所提列表进行修改而导致附件一任何变动的，缔约各方应通知欧洲委员会秘书长或经合组织秘书长（以下简称为“公约保存人”）。此变动从公约保存人收到上述通知之日起三个月后的次月第一天起生效。

四、自公约对缔约方生效之日起，缔约方新开征的，对附件一所列税种进行补充或替代的税种，如与附件一所列税种等同或本质类似应同样适用。遇有此情况，有关缔约方应将有关税种征收情况通知任一公约保存人。

第二章 一般定义

第三条 定义

一、除上下文另有要求外，在本公约中：

（一）本公约中“请求国”与“被请求国”分别指申请税收征管协助的任一缔约方和被请求提供此类协助的任一缔约方；

（二）“税收”一词指依照第二条规定，本公约应适用的任何税种或社会保险费；

（三）“税收主张”一词指应缴且尚未支付的任何税款本金及利息，以及相关的征管罚款和为追偿税款而发生的费用；

（四）“主管当局”一词指本公约附件二中所列的人员及机关；

（五）对缔约方而言，“国民”一词指：

1. 任何拥有该缔约方国籍的个人，及
2. 任何依该缔约方现行法律取得相应资格的法人、合伙制企业、协会和其他实体；

对于已就上述术语定义做出声明的缔约方，上述用语应依照附件三中的定义理解。

二、对缔约方应用公约时，任何公约中未定义的术语，除上下文另有要求外，将具有该缔约方法律中所规定的涉及公约涵盖税种的涵义。三、缔约各方对附件二和附件三所做出的任何变动均应通知任一公约保存人。此类变动应自有关公约保存人收到上述通知之日起三个月后的次月第一天起生效。

第三章 协助的形式

第一节 情报交换

第四条 一般规定

一、在公约涵盖的税种范围内，凡是与缔约方运用或实施相关国内法有可预见相关性的情报，各缔约方均应进行交换。

二、（删除）

三、任何缔约方均可通过向公约保存人提出声明的方式，表明在依照第五条和第七条规定提供有关其居民或国民的情报前，依据国内法，其主管当局可通知该居民或国民。

第五条 专项情报交换

一、应请求国请求，被请求国应向请求国提供符合第四条规定的、涉及任何具体人员或交易的情报。

二、如被请求国现有税收情况资料中的情报不够充分，从而不能满足情报交换请求，该国应采取一切必要措施，提供请求国要求提供的情报。

第六条 自动情报交换

两个或两个以上的缔约方应根据相互协商所确定的程序自动交换涉及不同类别案件且符合第四条规定的情报。

第七条 自发情报交换

一、尽管没有收到事先请求，在下列情况下，缔约一方如知晓相关情报，应向缔约另一方提供：

（一）缔约一方有根据认为缔约另一方可能遭受税收损失的；

（二）某纳税义务人在缔约一方取得了减税或免税，因此可能会增加其在缔约另一方税收或纳税义务的；

（三）缔约一方的纳税义务人与缔约另一方的纳税义务人在一个或多个国家进行商业交易，交易方式可能导致缔约一方或另一方税收减少或双方的税收均减少的；

（四）缔约一方有理由怀疑因在企业集团内部人为转移利润而可能造成少缴税款的；

（五）缔约一方提供给缔约另一方的情报，可能使缔约另一方获得与评估纳税义务有关的情报。

二、各缔约方应采行必要的措施和程序，确保获得本条第一款所述情报，向缔约另一方传送。

第八条 同期税务检查

一. 应缔约一方请求，两个或两个以上的缔约方应共同协商、确定同期税务检查的案件和程序。相关各方应决定其是否希望参与某项具体的同期税务检查。

二、在本公约中，同期税务检查指由两个或两个以上的缔约方安排，同时在各自境内，对某人或存在某种共同或关联利益的多人进行的纳税事项检查，以交换各自由此所获的相关情报为目的。

第九条 境外税务检查

一、应请求国主管当局请求，被请求国主管当局可在其境内某项税务检查活动中的某一适当环节，允许请求国主管当局代表在场。

二、如接受上述请求，被请求国主管当局应尽快通知请求国主管当局该项税务检查的时间和地点、指定进行该税务检查的机关或官员，及被请求国对进行该检查所要求的程序和条件。有关进行该税务检查活动的所有决定均应由被请求国做出。

三、缔约一方可通知任一公约保存人其一般不接受本条第一款所述请求的意向。上述声明可在任何时间做出或撤销。

第十条 内容矛盾的情报

如缔约一方从缔约另一方获取的有关某人的税收情报与其掌握的情报内容相矛盾，应将该情况通知提供情报的缔约另一方。

第二节 税收追索协助

第十一条 税收主张的追索

一、应请求国的请求，在遵守第十四条和第十五条规定的条件下，被请求国应以对待自身税收主张一样，采取必要措施追索请求国的税收主张。

二、第一款规定仅适用于请求国某法律文书允许执行的税收主张，且除非有关缔约方间另有协议，该税收主张须不存在争议。然而，如该税收主张针对的并非某请求国居民，则除非有关缔约方间另有协议，本条第一款仅适用于对该税收主张不再有争议的情况。

三、涉及已死亡人员或其财产的，根据从财产还是从受益人处追索税收主张，协助义务分别限于财产的价值或每位财产受益人获得的财产价值。

第十二条 保全措施

应请求国请求，即使有关税收主张存在争议或尚未构成某文书允许执行的内容，被请求国仍应为追偿一定税额采取保全措施。

第十三条 请求附随文件、

一、根据本节规定提出的征管协助请求应随附：

（一）一份声明，声明该税收主张涉及公约涵盖税种，在涉及追索的情况下，据第十一条第二款规定，声明此税收主张不存在争议或不会产生争议；

（二）允许在请求国执行主张的文书官方副本；

（三）以及追索或采取保全措施所需的任何其他文件。

二、收到协助请求后，应尽快按照被请求国的现行规定，视具体情况，用被请求国允许主张执行的文书接受、认可、补充或替代在请求国允许主张执行的文书。

第十四条 时效

一、税收主张可执行期限的问题应由请求国法律决定。协助请求函中应提供上述期限的具体规定。

二、被请求国根据协助请求采取的追索措施，如按照本国法律，造成对第一款规定期限的暂停或中断的，那么此类措施也应在请求国产生同样法律效力。被请求国应将此类措施通知请求国。

三、在任何情况下，对于距原始文书允许执行日相隔15年后提出的协助请求，被请求国没有义务履行。

第十五条 优先权

即使使用了被请求国追索自身税收主张所用的程序，追索协助涉及的税收主张也不得享有该国自身税收主张所特别享有的优先权。

第十六条 延期缴纳

如果在类似情况下，被请求国的法律或征管惯例允许延期缴纳或分期缴纳，被请求国可允许延期支付或分期缴纳，但应首先通知请求国。

第三节 文书送达第十七条 文书送达

一、应请求国请求，被请求国应向收件人送达请求国发出的涉及公约涵盖税种的相关文书，包括与司法判决有关的文书。

二、被请求国应采用下述方式完成送达：

（一）按照其国内法规定的，采用送达实质类似的文书所采用的方式；

（二）在可能的情况下，采用请求国要求的特定方式，或采用被请求国法律中与请求国要求方式最接近的方式。

三、缔约一方可直接通过邮寄方式向位于缔约另一方境内的某人送达文书。

四、本公约的任何规定均不应理解为使某缔约方依据其法律进行的文书送达无效。

五、据本条规定进行文书送达时，无需随附文书译本。但如果收件人不懂该文书语言，被请求国应安排将文书翻译为该国官方语言或官方语言中的一种，或附上用上述语言起草的文书内容概要。被请求国也可要求请求国将文书翻译为被请求国、欧洲委员会或经合组织的官方语言之一，或附上用上述语言起草的文书内容概要。

第四章 关于各种协助形式的规定

第十八条 请求国应提供的信息

一、根据具体情况，协助请求函中应指出：

（一）发出请求的主管当局机关或机构；

（二）请求涉及人的姓名、地址和任何其他有助于认定其身份的细节；

（三）对要求提供情报的，为满足需要，请求国所希望的情报提供形式。

（四）对请求税款追索或保全措施协助的，税收主张的性质、构成内容及可从中实现追索主张的资产；

（五）对请求文书送达协助的，送达文书的性质及内容；

（六）是否符合请求国的法律和征管惯例。根据第二十一条第二款第（七）项的规定，该请求是否合理；

二、一旦了解有关请求协助的任何其他情报，请求国应将其尽快发送给被请求国。

第十九条 （删除）

第二十条 对协助请求的答复

一、如果接受了一项协助请求，被请求国应尽快通知请求国其采取的行动及协助结果。

二、如果拒绝了一项协助请求，被请求国应尽快通知请求国该决定及决定的理由。

三、如果对于情报请求，请求国已明确希望提供的情报形式，且被请求国也能做到，则被请求国应按照请求国要求的形式提供该情报。

第二十一条 对人的保护和提供协助义务的限制

一、本公约的任何规定都不影响被请求方法律或行政惯例赋予人的权利及保护措施。

二、除第十四条规定的情形外，不能将本公约规定理解为对被请求国施加以下义务：

（一）采取有违本国或请求国法律或行政惯例的措施；

（二）采取有违公共秩序（公法）的措施；

（三）提供那些依照本国或请求国法律或行政惯例无法获得的情报；

（四）提供可能泄露贸易、经营、工业、商业、专业秘密或交易过程的情报，或一旦泄露可能违反公共秩序（公法）的情报；

（五）在认为请求方的征税行为已经违反普遍认可的税收原则，或违反避免双重征税协定的规定，或任何被请求国与请求国之间其他协定的规定的情况下，提供征管协助；

（六）为行使或实施请求方税法中对被请求方居民构成歧视的相关规定或相关要求，提供征管协助。

（七）在请求国尚未采取所有按照本国法律和行政惯例可采取的合理措施（采取此类措施会带来太多困难除外）的情况下，提供征管协助。

（八）在被请求国实施税收追索的执行成本明显超过请求国可能获得的收益的情况下，提供协助。

三、如果请求国依据本公约要求提供情报，即使从被请求国自身税收目的出发并不需要该情报，被请求国也应使用其情报收集手段取得被请求的情报。前句所确定的义务受本公约中相应限制约束，但是无论何种情况下，这些限制，尤其是第一款和第二款的限制，均不应理解为允许被请求国可仅因该情报对其无国内利益而拒绝提供情报。

四、任何情况下，本公约的规定，尤其是本条第一款和第二款的规定，均不应理解为允许被请求国仅因情报由银行、其他金融机构、代名人、代理人或受托人所持有，或涉及某人的所有者权益而拒绝提供情报。

第二十二条 保密

一、缔约一方根据本公约所获得的任何情报，均应视同通过其国内法获得的情报予以保密，并采取同样的保密措施，同时要执行有关保障措施，确保对个人信息的必要保护。具体措施可由情报提供国根据其国内法提出。

二、在任何情况下，此类情报均只能告知给那些涉及相关方税收义务确定、征收、追索、执行、起诉、起诉裁决及对上述活动进行监督的有关人员或机构（包括法院和行政、监督部门）。仅上述人员或机构可使用此类情报，且仅限于上述目的使用此类情报。虽有本条第一款规定，这些人员或机构仍可在公开法庭的诉讼或有关此类税收的司法判决中披露有关情报。

三、如果缔约一方对公约第三十条第一款第（一）项规定的内容做出保留，从该国获得情报的任何其他缔约方均不得将此类情报用于属于保留范围内的税种。同样地，做出该保留的缔约方也不能将根据本公约获得的情报用于属于保留范围内的税种。

四、虽有本条上述第一、二和三款规定，在情报提供方的法律规定允许，同时情报提供方主管当局也授权的情况下，取得情报的缔约方可将所获情报用于其他目的。经情报提供方主管当局事先授权，情报获得方可将获得的情报传送给第三方。

第二十三条 诉讼

一、由于被请求国采取本公约所规定的措施引起的诉讼，仅应向被请求国的相应机关提出。

二、由于请求国采取本公约所规定的措施引起的诉讼，尤其是在税收追索方面，当涉及税收主张是否存在或主张金额的多少，或授权追索执行的具体文书时，仅应向请求国的相应机关提出。如此类诉讼被提出，请求国应通知被请求国，被请求国将暂停有关程序，等候相应机关的裁决。

但是，如请求国要求，被请求国仍应采取保全措施，确保税款的追索。被请求国也可从任何利益相关方得知此类诉讼事宜。一旦收到此类信息，如有必要，被请求国应就此事与请求国进行协商。

三、一旦诉讼的最终裁决已做出，视具体情况，由被请求国或请求国将此裁决及其对协助请求造成的影响通知对方国。

第五章 特别规定

第二十四条 公约的实施

一、缔约各方应通过各自的主管当局进行相互沟通联络，实施本公约。为此目的，主管当局可直接沟通，并授权下级机构代表其采取行动。缔约双方或多方主管当局可就公约实施方式在彼此间达成共识。

二、被请求国如认为本公约对某一具体案件的适用可能产生严重的不良后果，则被请求国与请求国的主管当局应相互磋商并努力通过达成协议解决问题。

三、在经合组织的协助下，由缔约各方主管当局代表组成的协调机构应负责监督本公约的实施和改进。为此目的，该协调机构应提出促进本公约基本宗旨得以实施的建议。特别是该协调机构应作为一个论坛，研究增进税收领域国际合作的新方法和新程序，在适当的情况下，还可建议对公约进行修改或修订。已签署但尚未批准、接受或核准本公约的国家有资格作为观察员出席该协调机构的会议。

四、缔约方可要求该协调机构就本公约条款的解释提出意见。

五、如果两个或两个以上的缔约方之间就有关本公约的实施或解释遇到困难或产生疑义，相关缔约方主管当局应努力通过相互协商解决问题。达成的协议应通报给协调机构。

六、经合组织秘书长应将协调机构根据本条第四款提出的意见，以及根据上述第五款规定达成的协议通知各缔约方及已经签署但尚未批准、接受或核准本公约的签字国。

第二十五条 语言

提出请求和对请求的答复应使用经合组织和欧洲委员会官方语言之一起草，或使用有关缔约方之间双边协议规定的任何其他语言起草。

第二十六条 费用

除非有关缔约方之间另有双边协议，（一）提供协助发生的常规费用由被请求国负担；（二）提供协助发生的非常规费用由请求国承担。

第六章 最终条款

第二十七条 其他国际协定或安排

一、本公约规定的各种可能提供的协助并不限制，也不受限于，有关缔约方之间现有或未来的国际协议、其他安排或与税收合作有关的其他文书。

二、虽有本条第一款规定，只要本公约规定的协助能比欧盟相应规定提供的协助促成更广泛的合作，欧盟成员国各缔约方彼此之间即可适用本公约规定的协助。

第二十八条 公约的签署和生效

一、本公约应向欧洲委员会成员国和经合组织成员国开放签字，并需进行批准、接受或核准。批准书、接受书或核准书应由任一公约保存人保存。

二、自五个国家依照本条第一款规定，表示同意接受公约的约束之日起，经三个月后的次月第一天作为公约开始生效日。

三、对此后表示同意接受公约约束的任何欧洲委员会成员国或经合组织成员国，本公约应于批准书、接受书或核准书交存之日起三个月后的次月第一天起生效。

四、修订本公约的议定书（以下称2010年议定书）于2010 年5月27日开放签字。对于在该议定书生效后成为本公约缔约方的任何欧洲委员会或经合组织成员国，除非以书面沟通方式向公约保存人之一表示不同意见，将自动成为经议定书修订后公约的缔约方。

五、在2010年议定书生效后，任何非欧洲委员会成员国或非经合组织成员国，可申请应邀签署和批准经2010年议定书修订的本公约。此类申请均应向公约保存人之一提出，由公约保存人将申请转交给各缔约方。该公约保存人也应通知欧洲委员会的部长委员会和经合组织理事会。对提出公约缔约申请的国家发出邀请的决定应由本公约全体缔约方通过协调机构一致同意后做出。对任何依照本款规定批准本公约（经2010年议定书修订）的国家，本公约均自该批准书交存于任一公约保存人之日起三个月后的次月第一天起生效。

六、本公约（经2010年议定书修订）对缔约方生效当年后的次年1月1日当日开始的纳税期限或该日后开始的纳税期限为本公约（经2010年议定书修订）条款规定的征管协助适用的纳税期限。如没有纳税期限，征管协助则适用于本公约（经2010 年议定书修订）对缔约一方生效当年后的次年1月1日当日或该日后产生的征税行为。两个或多个缔约方可相互协商将本公约（经2010年议定书修订）征管协助适用于更早的纳税期限或征税行为。

七、虽有第六款规定，对于根据请求国刑事法律应被起诉的，涉及故意行为的涉税事项，本公约（经2010年议定书修订）规定也将适用于本公约对缔约方生效之日前更早的纳税期限或征税行为。

第二十九条 公约适用的领土范围

一、各国可在签署公约时，或交存批准书、接受书或核准书时，明确本公约适用的领土范围。

二、此后的任何时间，任何国家均可通过向公约保存人之一作出声明的方式，将本公约适用范围扩大至声明规定的任何其他领土范围。对这些领土范围，本公约将自公约保存人收到上述声明之日起三个月后的次月第一天起生效。三、根据上述两款作出的，任何涉及具体领土范围的声明，均可通过向公约保存人之一发出通知的方式撤销。该撤销将自该公约保存人收到上述撤销通知之日起三个月后的次月第一天起生效。

第三十条 保留内容

一、任何国家在签署本公约，或交存批准书、接受书或核准书时，或此后任何时间，均可声明保留以下权利：

（一）如在本公约附件一某类税种中未列入本国相应税种，则对在第二条第一款（二）项所列其他缔约方该类税种的相关税收不提供任何形式的协助；

（二）对第二条第一款所列所有税种、一类或多类税种，不提供税收主张追索与征管罚款追索的协助；

（三）对于在本公约对某国生效之日已存在的任何税收主张，或对于某些税种，在涉及这些税种的有关保留（根据上述第（一）项或第（二）项做出）被撤销之日前，对涉及这些税种的税收主张，均不提供协助；

（四）对第二条第一款所列的所有税种、一类或多类税种，不提供文书送达方面的协助；

（五）按照第十七条第三款规定，不允许通过邮寄方式送达文书。

第二十八条第七款仅适用于涉及特定纳税期限的征管协助，这些特定纳税期限为本公约（经2010年议定书修订）对某缔约方生效当年起（不含当年）往前数的第三个年份的1月1 日当天开始或该日后开始的纳税期限。对于没有纳税期限的情形，第二十八条第七款仅适用于涉及特定期限征税行为的征管协助，这些特定期限征税行为指本公约（经2010年议定书修订）对某缔约方生效当年起（不含当年）往前数的第三个年份的1月1日当天产生或此日后产生的征税行为。

二、缔约方不得对其他内容作出保留。

三、本公约对某缔约方生效后，对于在批准、接受或核准公约时未作出保留的，第一款所列某项或多项保留内容，该缔约方仍可提出保留。该保留将自该公约保存人收到所提保留之日起三个月后的次月第一天起生效。

四、任何已根据第一款和第三款作出保留的缔约方，均可通过向任一公约保存人发出通知的方式，部分或全部撤销该保留。撤销将自有关公约保存人收到撤销通知之日起生效。

五、已就本公约某条款作出保留的缔约方不得要求任何其他缔约方适用该条款规定。但如该缔约方仅作出部分保留，可要求相关条款按照其所接受的程度对等适用于对方。

第三十一条 退出

一、任何缔约方均可通过向任一公约保存人发出通知的方式，在任何时间退出本公约。

二、自公约保存人收到该通知之日起三个月后的次月第一天起，退出开始生效。

三、退出公约的缔约方如仍持有通过本公约获得的文书或情报，则仍受第二十二条规定约束。

第三十二条 公约保存人及其职能

一、在参与完成下列行为、通知或往来沟通之后，公约保存人应通知欧洲委员会成员国，经合组织成员国及本公约缔约方：

（一）任何缔约行为；

（二）任何批准书、接受书或核准书的交存；

（三）依照第二十八条和第二十九条规定本公约生效的日期；

（四）依照第四条第三款规定或第九条第三款规定作出的任何声明及这些声明的撤销；

（五）依照第三十条规定作出的任何保留和依照第三十条第四款规定的对任何已提保留的撤销；

（六）依照第二条第三款或第四款、第三条第三款、第二十九条或第三十一条第一款规定收到的任何通知；

（七）与本公约有关的任何行为、通知或往来沟通。

二、公约保存人之一依照上述第一款规定收到信函或发出通知后应立即通知另一公约保存人相关事宜。

下列签字人，经各自政府正式授权，在本公约上签字。

本公约于一九八八年一月二十五日在斯特拉斯堡签订，一式两份，每份均用英文和法文写成，两种文本同等作准。一份文本在欧洲委员会存档，另一份在经合组织存档。欧洲委员会秘书长及经合组织秘书长应将经核证后的副本送达欧洲委员会各成员国及经合组织各成员国。

The Multilateral Convention on Mutual Administrative

Assistance in Tax Matters

as amended by the 2010 Protocol

Text amended according to the provisions of the Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters, as from its entry into force on 1 June 2011.

Preamble

The member States of the Council of Europe and the member countries of the Organisation for Economic Co-operation and Development (OECD)，signatories of this Convention,Considering that the development of international movement of persons, capital, goods and services – although highly beneficial in itself – has increased the possibilities of tax avoidance and evasion and therefore requires increasing co-operation among tax authorities;

Welcoming the various efforts made in recent years to combat tax avoidance and tax evasion on an international level, whether bilaterally or multilaterally;

Considering that a co-ordinated effort between States is necessary in order to foster all forms of administrative assistance in matters concerning taxes of any kind whilst at the same time ensuring adequate protection of the rights of taxpayers;

Recognising that international co-operation can play an important part in facilitating the proper determination of tax liabilities and in helping the taxpayer to secure his rights;

Considering that fundamental principles entitling every person to have his rights and obligations determined in accordance with a proper legal procedure should be recognised as applying to tax matters in all States and that States should endeavour to protect the legitimate interests of taxpayers, including appropriate protection against discrimination and double taxation;

Convinced therefore that States should carry out measures or supply information, having regard to the necessity of protecting the confidentiality of information, and taking account of international instruments for the protection of privacy and flows of personal data;

Considering that a new co-operative environment has emerged and that it is desirable that a multilateral instrument is made available to allow the widest number of States to obtain the benefits of the new co-operative environment and at the same time implement the highest international standards of co-operation in the tax field;

Desiring to conclude a convention on mutual administrative assistance in tax matters,

Have agreed as follows:

Chapter I – Scope of the Convention

Article 1 – Object of the Convention and persons covered

1. The Parties shall, subject to the provisions of Chapter IV, provide administrative assistance to each other in tax matters. Such assistance may involve, where appropriate, measures taken by judicial bodies.

2. Such administrative assistance shall comprise:

a.exchange of information, including simultaneous tax examinations and participation in

tax examinations abroad;

b.assistance in recovery, including measures of conservancy; and

c.service of documents.

3. A Party shall provide administrative assistance whether the person affected is a resident or national of a Party or of any other State.

Article 2 – Taxes covered

1. This Convention shall apply:

a. to the following taxes:

i.taxes on income or profits;

ii.taxes on capital gains which are imposed separately from the tax on income or profits;

iii. taxes on net wealth;

imposed on behalf of a Party; and

b. to the following taxes:

i.taxes on income, profits, capital gains or net wealth which are imposed on behalf of political subdivisions or local authorities of a Party;

ii.compulsory social security contributions payable to general government or to social security institutions established under public law, and

iii. taxes in other categories, except customs duties, imposed on behalf of a Party, namely:

A. estate, inheritance or gift taxes,

B. taxes on immovable property,

C. general consumption taxes, such as value-added or sales taxes,

D. specific taxes on goods and services such as excise taxes,

E. taxes on the use or ownership of motor vehicles,

F.taxes on the use or ownership of movable property other than motor vehicles,

G. any other taxes.

iv. taxes in categories referred to in sub-paragraph iii above which are imposed on behalf of political subdivisions or local authorities of a Party.

2. The existing taxes to which the Convention shall apply are listed in Annex A in the categories referred to in paragraph

3. The Parties shall notify the Secretary General of the Council of Europe or the Secretary General of OECD (hereinafter referred to as the "Depositaries") of any change to be made to Annex A as a result of a modification of the list mentioned in paragraph 2. Such change shall take effect on the first day of the month following the expiration of a period of three months after the date of receipt of such notification by the Depositary.

4. The Convention shall also apply, as from their adoption, to any identical or substantially similar taxes which are imposed in a Contracting State after the entry into force of the Convention in respect of that Party in addition to or in place of the existing taxes listed in Annex A and, in that event, the Party concerned shall notify one of the Depositaries of the adoption of the tax in question.

Chapter II – General definitions

Article 3 – Definitions

1.For the purposes of this Convention, unless the context otherwise requires:

a. the terms "applicant State" and "requested State" mean respectively any Party applying for administrative assistance in tax matters and any Party requested to provide such assistance;

b. the term "tax" means any tax or social security contribution to which the Convention applies pursuant to Article 2;

c.the term "tax claim" means any amount of tax, as well as interest thereon, related administrative fines and costs incidental to recovery, which are owed and not yet paid;

d. the term "competent authority" means the persons and authorities listed in Annex B;

e. the term "nationals" in relation to a Party means:

i.all individuals possessing the nationality of that Party, and

ii.all legal persons, partnerships, associations and other entities deriving their status as such from the laws in force in that Party.

For each Party that has made a declaration for that purpose, the terms used above will be understood as defined in Annex C.5 / 19

2. As regards the application of the Convention by a Party, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that Party concerning the taxes covered by the Convention.

3. The Parties shall notify one of the Depositaries of any change to be made to Annexes B and C. Such change shall take effect on the first day of the month following the expiration of a period of three months after the date of receipt of such notification by the Depositary in question.

Chapter III – Forms of assistance

Section I – Exchange of information

Article 4 – General provision

1. The Parties shall exchange any information, in particular as provided in this section, that is foreseeably relevant for the administration or enforcement of their domestic laws concerning the taxes covered by this Convention.

2.Deleted.

3. Any Party may, by a declaration addressed to one of the Depositaries, indicate that, according to its internal legislation, its authorities may inform its resident or national before transmitting information concerning him, in conformity with Articles 5 and 7.

Article 5 – Exchange of information on request

1. At the request of the applicant State, the requested State shall provide the applicant State with any information referred to in Article 4 which concerns particular persons or transactions.

2. If the information available in the tax files of the requested State is not sufficient to enable it to comply with the request for information, that State shall take all relevant measures to provide the applicant State with the information requested.

Article 6 – Automatic exchange of information

With respect to categories of cases and in accordance with procedures which they shall determine by mutual agreement, two or more Parties shall automatically exchange the information referred to in Article 4.

Article 7 – Spontaneous exchange of information

1. A Party shall, without prior request, forward to another Party information of which it has knowledge in the following circumstances:

a. the first-mentioned Party has grounds for supposing that there may be a loss of tax in the other Party;

b.a person liable to tax obtains a reduction in or an exemption from tax in the first-mentioned Party which would give rise to an increase in tax or to liability to tax in the other Party;

c. business dealings between a person liable to tax in a Party and a person liable to tax in another Party are conducted through one or more countries in such a way that a saving in tax may result in one or the other Party or in both;

d. a Party has grounds for supposing that a saving of tax may result from artificial transfers of profits within groups of enterprises;

e. information forwarded to the first-mentioned Party by the other Party has enabled information to be obtained which may be relevant in assessing liability to tax in the latter Party.

2.Each Party shall take such measures and implement such procedures as are necessary to ensure that information described in paragraph 1 will be made available for transmission to another Party.

Article 8 – Simultaneous tax examinations

1. At the request of one of them, two or more Parties shall consult together for the purposes of determining cases and procedures for simultaneous tax examinations. Each Party involved shall decide whether or not it wishes to participate in a particular simultaneous tax examination.

2.For the purposes of this Convention, a simultaneous tax examination means an arrangement between two or more Parties to examine simultaneously, each in its own territory, the tax affairs of a person or persons in which they have a common or related interest, with a view to exchanging any relevant information which they so obtain.

Article 9 – Tax examinations abroad

1. At the request of the competent authority of the applicant State, the competent authority of the requested State may allow representatives of the competent authority of the applicant State to be present at the appropriate part of a tax examination in the requested State.

2.If the request is acceded to, the competent authority of the requested State shall, as soon as possible, notify the competent authority of the applicant State 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 State for the conduct of the examination. All decisions with respect to the conduct of the tax examination shall be made by the requested State.

3. A Party may inform one of the Depositaries of its intention not to accept, as a general rule, such requests as are referred to in paragraph 1. Such a declaration may be made or withdrawn at any time.

Article 10 – Conflicting information

If a Party receives from another Party information about a person's tax affairs which appears to it to conflict with information in its possession, it shall so advise the Party which has provided the information.

Section II – Assistance in recovery

Article 11 – Recovery of tax claims

1. At the request of the applicant State, the requested State shall, subject to the provisions of Articles 14 and 15, take the necessary steps to recover tax claims of the first-mentioned State as if they were its own tax claims.

2. The provision of paragraph 1 shall apply only to tax claims which form the subject of an instrument permitting their enforcement in the applicant State and, unless otherwise agreed between the Parties concerned, which are not contested. However, where the claim is against a person who is not a resident of the applicant State, paragraph 1 shall only apply, unless otherwise agreed between the Parties concerned, where the claim may

no longer be contested.

3. The obligation to provide assistance in the recovery of tax claims concerning a deceased person or his estate, is limited to the value of the estate or of the property acquired by each beneficiary of the estate, according to whether the claim is to be recovered from the estate or from the beneficiaries thereof.

Article 12 – Measures of conservancy

At the request of the applicant State, the requested State shall, with a view to the recovery of an amount of tax, take measures of conservancy even if the claim is contested or is not yet the subject of an instrument permitting enforcement.

Article 13 – Documents accompanying the request

1. The request for administrative assistance under this section shall be accompanied by:

a. a declaration that the tax claim concerns a tax covered by the Convention and, in the case of recovery that, subject to paragraph 2 of Article 11, the tax claim is not or may not be contested,

b. an official copy of the instrument permitting enforcement in the applicant State, and

c. any other document required for recovery or measures of conservancy.

2. The instrument permitting enforcement in the applicant State shall, where appropriate and in accordance with the provisions in force in the requested State, be accepted, recognised, supplemented or replaced as soon as possible after the date of the receipt of the request for assistance, by an instrument permitting enforcement in the latter State.

Article 14 – Time limits

1.Questions concerning any period beyond which a tax claim cannot be enforced shallbe governed by the law of the applicant State. The request for assistance shall give particulars concerning that period.

2. Acts of recovery carried out by the requested State in pursuance of a request for assistance, which, according to the laws of that State, would have the effect of suspending or interrupting the period mentioned in paragraph 1, shall also have this effect under the laws of the applicant State. The requested State shall inform the applicant State about such acts.

3. In any case, the requested State is not obliged to comply with a request for9 / 19 assistance which is submitted after a period of 15 years from the date of the original instrument permitting enforcement.

Article 15 – Priority

The tax claim in the recovery of which assistance is provided shall not have in therequested State any priority specially accorded to the tax claims of that State even if the recovery procedure used is the one applicable to its own tax claims.

Article 16 – Deferral of payment

The requested State may allow deferral of payment or payment by instalments if its laws or administrative practice permit it to do so in similar circumstances, but shall first inform the applicant State.

Section III – Service of documents

Article 17 – Service of documents

1. At the request of the applicant State, the requested State shall serve upon the addressee documents, including those relating to judicial decisions, which emanate from the applicant State and which relate to a tax covered by this Convention.

2. The requested State shall effect service of documents:

a. by a method prescribed by its domestic laws for the service of documents of a substantially similar nature;

b. to the extent possible, by a particular method requested by the applicant State or the closest to such method available under its own laws.

3. A Party may effect service of documents directly through the post on a person within the territory of another Party.

4. Nothing in the Convention shall be construed as invalidating any service of documents by a Party in accordance with its laws.

5. When a document is served in accordance with this article, it need not be accompanied by a translation. However, where it is satisfied that the addressee cannot understand the language of the document, the requested State shall arrange to have it translated into or a summary drafted in its or one of its official languages. Alternatively, it may ask the applicant State to have the document either translated into or accompanied by a summary in one of the official languages of the requested State, the Council of Europe or the OECD.

Chapter IV – Provisions relating to all forms of assistance

Article 18 – Information to be provided by the applicant State

1. A request for assistance shall indicate where appropriate:

a. the authority or agency which initiated the request made by the competent authority;

b. the name, address, or any other particulars assisting in the identification of the person in respect of whom the request is made;

c. in the case of a request for information, the form in which the applicant State wishes the information to be supplied in order to meet its needs;

d. in the case of a request for assistance in recovery or measures of conservancy, the nature of the tax claim, the components of the tax claim and the assets from which the tax claim may be recovered;

e. in the case of a request for service of documents, the nature and the subject of the document to be served;

f. whether it is in conformity with the law and administrative practice of the applicant State and whether it is justified in the light of the requirements of Article 21.2.g.

2. As soon as any other information relevant to the request for assistance comes to its knowledge, the applicant State shall forward it to the requested State.

Article 19 – Deleted

Article 20 – Response to the request for assistance

1.If the request for assistance is complied with, the requested State shall inform the applicant State of the action taken and of the result of the assistance as soon as possible.

2. If the request is declined, the requested State shall inform the applicant State of that decision and the reason for it as soon as possible.

3.If, with respect to a request for information, the applicant State has specified the form in which it wishes the information to be supplied and the requested State is in a position to do so, the requested State shall supply it in the form requested.

Article 21 – Protection of persons and limits to the obligation to provide assistance

1. Nothing in this Convention shall affect the rights and safeguards secured to persons by the laws or administrative practice of the requested State.

2.Except in the case of Article 14, the provisions of this Convention shall not be construed so as to impose on the requested State the obligation:

a. to carry out measures at variance with its own laws or administrative practice or the laws or administrative practice of the applicant State;

b. to carry out measures which would be contrary to public policy (ordre public);

c. to supply information which is not obtainable under its own laws or its administrativepractice or under the laws of the applicant State or its administrative practice;

d. to supply information which would disclose any trade, business, industrial, commercial or professional secret, or trade process, or information the disclosure of which would be contrary to public policy (ordre public);

e. to provide administrative assistance if and insofar as it considers the taxation in the applicant State to be contrary to generally accepted taxation principles or to the provisions of a convention for the avoidance of double taxation, or of any other convention which the requested State has concluded with the applicant State;

f. to provide administrative assistance for the purpose of administering or enforcing a provision of the tax law of the applicant State, or any requirement connected therewith, which discriminates against a national of the requested State as compared with a national of the applicant State in the same circumstances;

g. to provide administrative assistance if the applicant State has not pursued all reasonable measures available under its laws or administrative practice, except where recourse to such measures would give rise to disproportionate difficulty;

h. to provide assistance in recovery in those cases where the administrative burden for that State is clearly disproportionate to the benefit to be derived by the applicant State.

3.If information is requested by the applicant State in accordance with this Convention, the requested State shall use its information gathering measures to obtain the requested information, even though the requested State may not need such information for its own12 / 19 tax purposes. The obligation contained in the preceding sentence is subject to the limitations contained in this Convention, but in no case shall such limitations, including in particular those of paragraphs 1 and 2, be construed to permit a requested State to decline to supply information solely because it has no domestic interest in such information.

4. In no case shall the provisions of this Convention, including in particular those of paragraphs 1 and 2, be construed to permit a requested State to decline to supplyinformation solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person.

Article 22 – Secrecy

1. Any information obtained by a Party under this Convention shall be treated as secret and protected in the same manner as information obtained under the domestic law of that Party and, to the extent needed to ensure the necessary level of protection of personal data, in accordance with the safeguards which may be specified by the supplying Party as required under its domestic law.

2.Such information shall in any case be disclosed only to persons or authorities (including courts and administrative or supervisory bodies) concerned with the assessment, collection or recovery of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, taxes of that Party, or the oversight of the above. Only the persons or authorities mentioned above may use the information and then only for such purposes. They may, notwithstanding the provisions of paragraph 1, disclose it in public court proceedings or in judicial decisions relating to such taxes.

3. If a Party has made a reservation provided for in sub-paragraph a of paragraph 1 of Article 30, any other Party obtaining information from that Party shall not use it for the purpose of a tax in a category subject to the reservation. Similarly, the Party making such a reservation shall not use information obtained under this Convention for the purpose of a tax in a category subject to the reservation.

4.Notwithstanding the provisions of paragraphs 1, 2 and 3, information received by a Party may be used for other purposes when such information may be used for such other purposes under the laws of the supplying Party and the competent authority of that Party authorises such use. Information provided by a Party to another Party may be transmitted by the latter to a third Party, subject to prior authorisation by the competent authority of the first-mentioned Party.

Article 23 – Proceedings

1. Proceedings relating to measures taken under this Convention by the requested State shall be brought only before the appropriate body of that State.

2. Proceedings relating to measures taken under this Convention by the applicant State, in particular those which, in the field of recovery, concern the existence or the amount of the tax claim or the instrument permitting its enforcement, shall be brought only before the appropriate body of that State. If such proceedings are brought, the applicant State shall inform the requested State which shall suspend the procedure pending the decision of the body in question.

However, the requested State shall, if asked by the applicant State, take measures of conservancy to safeguard recovery. The requested State can also be informed of such proceedings by any interested person. Upon receipt of such information the requested State shall consult on the matter, if necessary, with the applicant State.

3. As soon as a final decision in the proceedings has been given, the requested State or the applicant State, as the case may be, shall notify the other State of the decision and the implications which it has for the request for assistance.

Chapter V – Special provisions

Article 24 – Implementation of the Convention

1. The Parties shall communicate with each other for the implementation of this Convention through their respective competent authorities. The competent authorities may communicate directly for this purpose and may authorise subordinate authorities to act on their behalf. The competent authorities of two or more Parties may mutually agree on the mode of application of the Convention among themselves.

2. Where the requested State considers that the application of this Convention in a particular case would have serious and undesirable consequences, the competent authorities of the requested and of the applicant State shall consult each other and endeavour to resolve the situation by mutual agreement.

3. A co-ordinating body composed of representatives of the competent authorities of the Parties shall monitor the implementation and development of this Convention, under the aegis of the OECD. To that end, the co-ordinating body shall recommend any action likely to further the general aims of the Convention. In particular it shall act as a forum for the study of new methods and procedures to increase international co-operation in tax

matters and, where appropriate, it may recommend revisions or amendments to the Convention. States which have signed but not yet ratified, accepted or approved the Convention are entitled to be represented at the meetings of the co-ordinating body as observers.

4. A Party may ask the co-ordinating body to furnish opinions on the interpretation of the provisions of the Convention.

5. Where difficulties or doubts arise between two or more Parties regarding the implementation or interpretation of the Convention, the competent authorities of those Parties shall endeavour to resolve the matter by mutual agreement. The agreement shall be communicated to the co-ordinating body.

6. The Secretary General of OECD shall inform the Parties, and the Signatory States which have not yet ratified, accepted or approved the Convention, of opinions furnished by the co-ordinating body according to the provisions of paragraph 4 above and of mutual agreements reached under paragraph 5 above.

Article 25 – Language

Requests for assistance and answers thereto shall be drawn up in one of the official languages of the OECD and of the Council of Europe or in any other language agreed bilaterally between the Contracting States concerned.

Article 26 – Costs

Unless otherwise agreed bilaterally by the Parties concerned:

a. ordinary costs incurred in providing assistance shall be borne by the requested State;

b. extraordinary costs incurred in providing assistance shall be borne by the applicant State.

Chapter VI – Final provisions

Article 27 – Other international agreements or arrangements

1. The possibilities of assistance provided by this Convention do not limit, nor are they limited by, those contained in existing or future international agreements or other arrangements between the Parties concerned or other instruments which relate to co-operation in tax matters.

2. Notwithstanding paragraph 1, those Parties which are member States of the European Union can apply, in their mutual relations, the possibilities of assistance provided for by the Convention in so far as they allow a wider co-operation than the possibilities offered by the applicable European Union rules.

Article 28 – Signature and entry into force of the Convention

1. This Convention shall be open for signature by the member States of the Council of Europe and the member countries of OECD. It is subject to ratification, acceptance or approval. Instruments of ratification, acceptance or approval shall be deposited with one of the Depositaries.

2. This Convention shall enter into force on the first day of the month following the expiration of a period of three months after the date on which five States have expressed their consent to be bound by the Convention in accordance with the provisions of paragraph 1.

3. In respect of any member State of the Council of Europe or any member country of OECD which subsequently expresses its consent to be bound by it, the Convention shall enter into force on the first day of the month following the expiration of a period of three months after the date of the deposit of the instrument of ratification, acceptance or approval.

4. Any member State of the Council of Europe or any member country of OECD which becomes a Party to the Convention after the entry into force of the Protocol amending this Convention, opened for signature on 27th May 2010 (the “2010 Protocol”), shall be a Party to the Convention as amended by that Protocol, unless they express a different intention in a written communication to one of the Depositaries.

5. After the entry into force of the 2010 Protocol, any State which is not a member of the Council of Europe or of the OECD may request to be invited to sign and ratify this Convention as amended by the 2010 Protocol. Any request to this effect shall be addressed to one of the Depositaries, who shall transmit it to the Parties. The Depositary shall also inform the Committee of Ministers of the Council of Europe and the OECD Council. The decision to invite States which so request to become Party to this Convention shall be taken by consensus by the Parties to the Convention through the co-ordinating body. In respect of any State ratifying the Convention as amended by the 2010 Protocol in accordance with this paragraph, this Convention shall enter into force on the first day of the month following the expiration of a period of three months after the date of deposit of the instrument of ratification with one of the Depositaries.

6. The provisions of this Convention, as amended by the 2010 Protocol, shall have effect for administrative assistance related to taxable periods beginning on or after 1 January of the year following the one in which the Convention, as amended by the 2010 Protocol, entered into force in respect of a Party, or where there is no taxable period, for administrative assistance related to charges to tax arising on or after 1 January of the year

following the one in which the Convention, as amended by the 2010 Protocol, entered into force in respect of a Party. Any two or more Parties may mutually agree that the Convention, as amended by the 2010 Protocol, shall have effect for administrative assistance related to earlier taxable periods or charges to tax.

7.Notwithstanding paragraph 6, for tax matters involving intentional conduct which is liable to prosecution under the criminal laws of the applicant Party, the provisions of this Convention, as amended by the 2010 Protocol, shall have effect from the date of entry into force in respect of a Party in relation to earlier taxable periods or charges to tax.

Article 29 – Territorial application of the Convention

1. Each State may, at the time of signature, or when depositing its instrument of ratification, acceptance or approval, specify the territory or territories to which this Convention shall apply.

2. Any State may, at any later date, by a declaration addressed to one of the Depositaries, extend the application of this Convention to any other territory specified in the declaration. In respect of such territory the Convention shall enter into force on the first day of the month following the expiration of a period of three months after the date of receipt of such declaration by the Depositary.

3. Any declaration made under either of the two preceding paragraphs may, in respect of any territory specified in such declaration, be withdrawn by a notification addressed to one of the Depositaries. The withdrawal shall become effective on the first day of the month following the expiration of a period of three months after the date of receipt of such notification by the Depositary.

Article 30 – Reservations

1. Any State may, at the time of signature or when depositing its instrument of ratification, acceptance or approval or at any later date, declare that it reserves the right:

a. not to provide any form of assistance in relation to the taxes of other Parties in any ofthe categories listed in sub-paragraph b of paragraph 1 of Article 2, provided that it has not included any domestic tax in that category under Annex A of the Convention;

b. not to provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for all taxes or only for taxes in one or more of the categories listed in paragraph 1 of Article 2;

c. not to provide assistance in respect of any tax claim, which is in existence at the date of entry into force of the Convention in respect of that State or, where a reservation has previously been made under sub-paragraph a or b above, at the date of withdrawal of such a reservation in relation to taxes in the category in question;

d.not to provide assistance in the service of documents for all taxes or only for taxes in one or more of the categories listed in paragraph 1 of Article 2;

e. not to permit the service of documents through the post as provided for in paragraph 3 of Article 17;

f. to apply paragraph 7 of Article 28 exclusively for administrative assistance related to taxable periods beginning on or after 1 January of the third year preceding the one in which the Convention, as amended by the 2010 Protocol, entered into force in respect of a Party, or where there is no taxable period, for administrative assistance related to charges to tax arising on or after 1 January of the third year preceding the one in which the

Convention, as amended by the 2010 Protocol, entered into force in respect of a Party.

2. No other reservation may be made.

3. After the entry into force of the Convention in respect of a Party, that Party may make one or more of the reservations listed in paragraph 1 which it did not make at the time of ratification, acceptance or approval. Such reservations shall enter into force on the first day of the month following the expiration of a period of three months after the date of receipt of the reservation by one of the Depositaries.

4. Any Party which has made a reservation under paragraphs 1 and 3 may wholly or partly withdraw it by means of a notification addressed to one of the Depositaries. The withdrawal shall take effect on the date of receipt of such notification by the Depositary in question.

5. A Party which has made a reservation in respect of a provision of this Convention may not require the application of that provision by any other Party; it may, however, if its reservation is partial, require the application of that provision insofar as it has itself accepted it.

Article 31 – Denunciation

1. Any Party may, at any time, denounce this Convention by means of a notification addressed to one of the Depositaries.

2. Such denunciation shall become effective on the first day of the month following the expiration of a period of three months after the date of receipt of the notification by the Depositary.

3. Any Party which denounces the Convention shall remain bound by the provisions of Article 22 for as long as it retains in its possession any documents or information obtained under the Convention.

Article 32 – Depositaries and their functions

1. The Depositary with whom an act, notification or communication has been accomplished, shall notify the member States of the Council of Europe and the member countries of OECD and any Party to this Convention of :

a.any signature;

b. the deposit of any instrument of ratification, acceptance or approval;

c.any date of entry into force of this Convention in accordance with the provisions of Articles 28 and 29;

d. any declaration made in pursuance of the provisions of paragraph 3 of Article 4 or paragraph 3 of Article 9 and the withdrawal of any such declaration;

e.any reservation made in pursuance of the provisions of Article 30 and the withdrawal of any reservation effected in pursuance of the provisions of paragraph 4 of Article 30;

f.any notification received in pursuance of the provisions of paragraph 3 or 4 of Article 2, paragraph 3 of Article 3, Article 29 or paragraph 1 of Article 31;

g. any other act, notification or communication relating to this Convention.

2. The Depositary receiving a communication or making a notification in pursuance of the provisions of paragraph 1 shall inform immediately the other Depositary thereof. In witness whereof the undersigned, being duly authorised thereto, have signed this Convention. Done at Strasbourg, the 25th day of January 1988, in English and French, both texts being equally authentic, in two copies of which one shall be deposited in the archives of

the Council of Europe and the other in the archives of OECD. The Secretaries General of the Council of Europe and of OECD shall transmit certified copies to each member State of the Council of Europe and of the member countries of OECD.