S.L. 123.150 Art. 4identical or after the entry in place of the shall notify Chapter II Article 3 - 1. For the a b c d in e For above will be 2. As defined therein it has under the 3. The Annexes B following the notification by Chapter III Section I - Article 4 - 1. The section, that domestic laws 2. 3. Any indicate t

The Convention shall also apply, as from their adoption, to any substantially similar taxes which are imposed in a Contracting State into force of the Convention in respect of that Party in addition to or existing taxes listed in Annex A and, in that event, the Party concerned one of the Depositaries of the adoption of the tax in question. - General definitions Definitions purposes of this Convention, unless the context otherwise requires: 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; the term “tax” means any tax or social security contribution to which the Convention applies pursuant to Article 2; 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; the term “competent authority” means the persons and authorities listed Annex B; 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. each Party that has made a declaration for that purpose, the terms used understood as defined in Annex C. regards the application of the Convention by a Party, any term not shall, unless the context otherwise requires, have the meaning which law of that Party concerning the taxes covered by the Convention. Parties shall notify one of the Depositaries of any change to be made to and C. Such change shall take effect on the first day of the month expiration of a period of three months after the date of receipt of such the Depositary in question. - Forms of assistance

Exchange of information General provision Parties shall exchange any information, in particular as provided in this is foreseeably relevant for the administration or enforcement of their concerning the taxes covered by this Convention. Deleted. Party may, by a declaration addressed to one of the Depositaries, according to its internal legislation, its authorities may inform its national before transmitting information concerning him, in conformity 5 and 7.

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

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

Article 6 - Automatic exchange of information With respect to categories of cases and in accordance with procedures shall determine by mutual agreement, two or more Parties shall exchange the information referred to in Article 4. Article 7 - Spontaneous exchange of information