TIEA agreement between Antigua and Barbuda and Portugal

8/3/2019 TIEA agreement between Antigua and Barbuda and Portugal

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ACORDO ENTRE A REPIJBLICA PORTUGUESA E ANTIGUA E BARBUDASOBRE TROCA DE I N F O R M A ~ 6 E S EM MATERIA FISCAL

A Repllblica Portuguesa e Antigua e Barbuda, a seguir designadas por as "Partes",Desejando facilitar a troca de informayoes em materia fiscal,Acordaram as seguintes disposiyoes:

ARTIGO 1AMBITO DE APLICA(:AO DO ACORDO

I. As autoridades competentes das Partes prestarao assistencia atraves da troca deinfonnayoes a pedido, em conformidade com 0 disposto no presente Acordo. As informayoes solicitadas deverao:

a) Ser previsivelmente relevantes para a administrayao e aplicayao das leisinternas da Parte Requerente relativas aos impostos contemplados pelo presente Acordo;

b) Inc1uir informayoes previsivelmente relevantes para a determinayao, liquidayaO e cobranya dos impostos referidos, para a cobranya e execuyao dos creditos fiscais, ou para a investigayao ou prossecuyao de aCyoes penais fiscais;e

c) Ser consideradas confidenciais nos termos do presente Acordo.

ARTIG02JURISDI(:AO

A Parte Requerida nao eobrigada a fornecer informayoes de que nao disponhamas respectivas autoridades e que nao se encontrem na posse ou nao possam ser obtidaspor pessoas que relevam da sua jurisdiyao territorial.

ARTlGO 3IMPOSTOS VISADOS

1. Os impostos visados pelo presente Acordo silo:a) No caso de Portugal:

i) 0 Imposto sobre 0 Rendimento das Pessoas Singulares - IRS;ii) 0 Imposto sobre 0 Rendimento das Pessoas Colectivas - IRC;


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iii) A Derrama;IV) 0 Imposto do Selo sobre as transmissoes gratuitas;

b) No caso de Antigua e Barbuda:i) Os impostos de qualquer natureza e denominayao, incluindo os direitos

aduaneiros.2. 0 presente Acordo sera tambem aplicavel aos impostos de natureza identica ousubstancialmente similar que entrem em vigor posteriormente a data da assinatura doAcordo e que venham a acrescer aos actuais ou a substitui-Ios, se as Partes assim 0entenderem. As autoridades competentes das Partes comunicarao entre si as modificayoes substanciais introduzidas na respectiva tributayilo e as medidas relativas a ecolhade informayao com ela conexa contempladas pelo presente Acordo.

ARTI004DEFINIC;OES

l. Para efeitos do presente Acordo, salvo definiyao em contrario:a) 0 termo "Portugal", usado em sentido geogrMico, designa 0 territario daRepublica Portuguesa, em conformidade com 0 Direito Internacional e a

Legislayao Portuguesa;b) 0 termo "Antigua e Barbuda", usado em sentido geografico, designa 0 terri

tario de Antigua e Barbuda, em conformidade com 0 Direito Internacional ea Legislayao de Antigua e Barbuda;

c) A expressao "autoridade competente" designai) No caso de Portugal, 0 Ministro das Finanyas, 0 Director-Oeral dosImpostos ou os seus representantes autorizados;Ii) No caso de Antigua e Barbuda, 0 Ministro das Finanyas ou 0 seurepresentante autorizado;

d) 0 termo "pessoa" compreende uma pessoa singular, uma sociedade ou qualquer outro agrupamento de pessoas;

e) 0 termo "sociedade" designa qualquer pessoa colectiva ou qualquer entidadeque e ratada como pessoa colectiva para fins fiscais;

f) A expressao "sociedade cotada" designa qualquer sociedade cuja principalc1asse de aCyoes se encontra cotada numa bolsa de valores reconhecida, desde que as aCyoes cOladas possam ser imedialamente adquiridas ou vendidaspelo pllblico. As aCyoes podem ser adquiridas ou vendidas "pelo pllblico" se

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a aquisiyao ou a venda de aCyoes nao estiver, implicita ou explicitamente,restringida a urn grupo limitado de investidores;

g) A expressao "principal classe de aCyoes" designa a classe ou as classes deaC90es representativas de uma maioria de dire ito de voto e do valor dasociedade;

h) A expressao "bolsa de val ores reconhecida" designa qualquer bolsa de valo-res acordada entre as autoridades competentes das Partes;

i) A expressao "fundo ou plano de investimento colectivo" designa qualquervefculo de investimento colectivo, independentemente da sua forma juridica.A expressao "fundo ou plano de investimento publico colectivo" designaqualquer fundo ou plano de investimento colectivo, desde que as unidades,as aCyoes ou outras participa90es no fundo ou plano possam ser imediata-mente adquiridas, vendidas ou resgatadas pelo pllblico. As unidades, asaC90es ou outras participayoes no fundo ou plano podem ser imediatamenteadquiridas, vendidas ou resgatadas "pelo Pllblico" se a aquisiyao, a venda ouo resgate nao estiver, implicita ou explicitamente, restringido a um grupolimitado de investidores;

j) 0 termo "imposto" designa qualquer imposto a que 0 presente Acordo seapJica;

k) A expressao "Parte requerente" designa a Parte que solicita as informayoes;I) A expressao "Parte requerida" designa a Parte it qual sao solicitadas infor-

mayoes;m) A expressao "medidas de recolha de informayoes" designa as disposiyoes

legislativas e os procedimentos administrativos ou judiciais que permitemque uma Parte obtenha e preste as infonnayoes solicitadas;

n) 0 termo "informa90es" designa qualquer facto, declarayao, documento ouregisto, independentemente da sua forma;

0) A expressao "materia tributaria" designa qualquer questao fiscal, incluindo amateria criminal tributaria;

p) A expressao "materia criminal tributaria" designa qualquer questao fiscalque envolva um comportamento intencional passivel de aCyao penal em vir-tude da legislayao penal da Parte requerente;

q) A expressao "legislayuo penal" designa qualquer norma penal qualificadacomo tal no direito interno das Partes, independentemente do facto de estarcontida na legislayao fiscal, na legisiayao penal ou noutra legislayao.

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2. Qualquer expressao nao definida no presente Aeordo tera, a nao ser que 0 eontexto exija interpretayaO diferente, 0 significado que lhe for atribuido pela legislayao dessaParle no momenta em que 0 pedido foi efeetuado, prevalecendo 0 significado resultantedes sa legislayao fiscal sobre 0 que decorra de outra legislay1io dessa Parte.

ARTIGO 5TROCA DE INFORMAC;:OES A PEDIDOI. A autoridade competente da Parte requerida prestara informayoes, mediante pedido da Parte requerente, para os fins visados no Artigo 1. As referidas informayoesdevem ser prestadas independentemente do facto de a Parte requerida necessitar dessasinformayoes para os seus pr6prios fins tributarios ou de 0 comportamento objecto deinvestigayao constituir ou nao uma infracyao penal segundo 0 direito da Parte requerida,se tal comportamento ocorresse no territ6rio da Parte requerida. A autoridade competente da Parte requerente s6 procedeni a um pedido de informayoes nos termos do presenteArtigo quando nao tiver possibilidade de obter as informayoes solicitadas por outrasvias, no seu territ6rio, salvo se 0 recurso a tais meios for gerador de dificuldades desproporcionadas.2. Se as infonnayoes na posse da auloridade competente da Parte requerida naoforem suficientes de modo a permitir-lhe satisfazer 0 pedido de infonnayoes, a rcferidaParte tomara, por sua pr6pria iniciativa, todas as medidas adequadas para a recolha deinfonnayoes necessarias a tim de pres tar it Parte requerente as informayoes solicitadas,mesmo que a Parte requerida nao necessite, nesse momento, dessas infonnayoes para osseus pr6prios fins fiscais.3. Mediante pedido especifico da autoridade competente da Parte requerente, a autoridade competente da Parte requerida prestara as informayoes visadas no presente Artigo, na medida em que 0 seu direito intenlO 0 permita, sob a forma de depoimentos deteslemunhas e de c6pias autenticadas de doeumentos originais.4. Cada Parte providenciara no sentido de que as respectivas autoridades competentes, em conformidade com 0 disposto no presente Acordo, tenham 0 direito de obter ede fornecer, a pedido:

a) As informayoes detidas por um banco, por outra instituiyao financeira, e porqualqucr pessoa, incluindo nominees e trustees, que aja na quaJidade demandat{lrio ou de fiduciario; e

b) As informayoes relativas ,\ propriedade beneficiaria de sociedades, sociedades de pessoas e outras pessoas, incluindo, no caso de fund os e pIanos deinvestimento colectivo, infonnayoes relativas a aCyoes, unidades e outrasparticipayoes; no caso de trusts, informayoes relativas a sell/ors, trustees,protectors e beneficiarios; e, no caso de fundayoes, informayoes relativas afundadores, membros do conselho da fundayao e beneficiarios,

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desde que 0 presente Acordo nao imponha as Partes a obrigatoriedade de obterem ou defacultarem informayoes em materia de titularidade no que respeita a sociedades coladasou a fundos ou pIanos de investimento ptlblico coleclivo, salvo se as referidas inform a-yoes puderem ser obtidas sem gerarem dificuldades desproporcionadas.5. Qualquer pedido de informayoes devera ser formulado com 0 maximo de talhepossivel e devera especificar, por escrito:

a) A identidade da pessoa objecto de controlo ou de investigayi'io;b) 0 periodo a que se reporta a infonnayi'io solicitada;c) A natureza da informayao solicitada e a forma como a Parte requerente pre-

fere receber a mesma;d) A finalidade fiscal com que as informayoes sao solicitadas;e) As razoes que levam a supor que as informayoes solicitadas sao previsivel-

mente relevantes para a administray1io e para 0 cumprimento da legislayaofiscal da Parte requerente, relativamente it pessoa identificada na alinea a)deste numero;

f) As razoes que levam a supor que as informayoes solicitadas sao detidas naParte requerida ou estao na posse ou podem ser obtidas por uma pessoasujeita itjurisdiyi'io da Parte requerida;

g) Na medida em que sejam conhecidos, 0 nome e morada de qualquer pessoaem relayi'io it qual haja a convicyao de estar na posse das informayoes solici-tadas;

h) Uma declarayao preeisando que 0 pedido esta em eonformidade com as dis-posiyoes legislativas e com as pratieas administrativas da Parte requerente, e,se as informayoes solicitadas se encontrassem na jurisdiyao da Parte reque-rente, poderiam ser obtidas pel a autoridade competente da Parte requerente,ao abrigo da sua legislayao ou no quadro normal da sua pratica adminislrati-va, em conformidade com 0 presente Acordo;

i) Uma declarayao precisando que a Parte requerente utilizou para a obtenyaodas informayoes todos os meios disponiveis no seu pr6prio territ6rio, salvoaqueles suseeptlveis de suscitar dificuldades desproporcionadas.

6. A autoridade competente da Parte requerida acusara a recepyao do pedido it auto-ridade competente da Parte requerente e envidan\ todos os esforyos no sentido de enviarit Parte requerente as infonnal'oes solicitadas, tao diligentemente quanlo possive!.

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ARTIGO 6CONTROLOS FISCAIS NO ESTRANGEIRO

1. Com uma antecedencia razoavel, a Parte requerente po de solicitar que a Parterequerida autorize a deslocayao de representantes da autoridade competente da Parterequerente ao seu territ6rio, na medida em que a respectiva legislayao 0 permita, a fimde enlrevistarem individuos e examinarem registos, com 0 previo consentimento porescrito das pessoas interessadas. A autoridade competente da Parte requerente notificaraa autoridade competente da Parte requerida da data e do local da reuniao prevista comas pessoas em causa.2. A pedido da autoridade competente da Parte requerente, a autoridade competenteda Parte requerida pode autorizar representantes da autoridade competente da Parterequcrente a assistirem a uma fase especffica de uma investigayao fiscal no territ6rio daParte requerida.3. Se 0 pedido visado no nlllnero 2 for aceite, a autoridade competente da Parterequerida que realiza 0 controlo dara conhecimento, logo que possivel, it autoridadecompetente da Parte requerente da data e do local do controlo, da autoridade ou do fun-ciomlrio designado para a realizayao do controlo, assim como dos procedimentos e dascondiyoes exigidas pel a Parte requerida para a realizayao do controlo. Qualquer decisaorelativa it realizayao do controlo fiscal sera tom ada pela Parte requerida que realiza 0controlo.

ARTIGO 7POSSIBILIDADE DE RECUSAR UM PEDIDOl . A autoridade competente da Parte requerida pode recusar a assistencia:

a) Quando 0 pedido nao for formulado em conformidade com 0 presente Acor-do;

b) Quando a Parte requerente nao tiver recorrido a todos os meios disponiveisno seu pr6prio territ6rio para obter as informayoes, salvo se 0 recurso a taismeios for gerador de dificuldades desproporcionadas; ou

c) Quando a divulgayao das informayoes solicitadas for contraria it ordempllblica da Parte requerida.

2. 0 disposto no presente Acordo nao impoe it Parte requerida a obrigayao de:a) Prestar informayoes sujeitas a sigilo profissional ou um segredo comercial,

industrial ou proiissional ou um processo comercial, desde que as informa-,oes visadas no n 4 do Arligo 5 nao sejam lratadas como um segredo ouprocesso comercial pelo simples facto de satisfazerem os criterios previstosnesse numero; ou

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b) Tomar medidas administrativas contrarias a sua legislayao e a sua pniticaadminis(rativa, na medida em que 0 disposto nes(a alinea nao afecte as obrigayoes de uma Parte nos termos do n 4 do Artigo 5.

3. Urn pedido de informayoes nao pode ser recusado com base na impugnayao docredito fiscal objecto do pedido.4. A Parte requerida nao fica obrigada a obter e a prestar informayoes que a Parterequerente nao pudesse obter, em identicas circunstiincias, ao abrigo da sua proprialegislayao para fins da aplicayao ou da execuyao da sua propria legislayao ou em resposta a um pedido valido da Parte requerida, nos termos do presente Acordo.5. A Parte requerida pode recusar um pedido de informayoes desde que estas sejamsolicitadas pela Parte requerente com vista it aplicayao ou aexecuyao de uma disposiyaoda legislayao fiscal da Parte requerente, ou de qualquer obrigayao com ela conexa, queseja discriminatoria em relayao a um cidadao ou a um nacional da Parte requerida face aum nacional da Parte requerente, nas mesmas circunstancias.

ARTIGO goCONFIDENCIALIDADE

1. Qualquer informayao prestada e recebida pelas autoridades competentes das Par-tes sera considerada confidencial.2. Essas informayoes so poderao ser divulgadas its pessoas ou autoridades (incluindotribunais e orgaos administrativos) interessadas para efeitos dos propositos especificados no Artigo 1, e s6 podem ser usadas por essas pessoas ou autoridades para os finsreferidos, incluindo a decisao de um recurso. Para tais fins, essas informayoes poderaoser reveladas no decurso de audiencias publicas de tribunais ou de sentenya judicial.3. Essas informayoes nao podem ser usadas para outros fins que nao sejam os finsprevistos no Artigo 1, sem 0 expresso consentimento por escrito da autoridade competente da Parte requerida.4. As informayoes prestadas a uma Parte requerente ao abrigo do presente Acordonao podem ser divulgadas a qualquer outra jurisdiyao.5. A transmissao de dados pessoais pode ser efectuada na medida necessaria it execU9ao das disposiyoes do presente Acordo e com ressalva da legislayao da Parte requerida.6. As Partes asseguram a protecyao dos dados pessoais a um nivel equivalente ao daDirectiva 95/46/CE do Parlamento Europeu e do Conselho de 24 de Outubro de 1995 eobrigam-se a respeitar os principios contidos na Resoluyao 45/95 de 14 de Dezembro de1990, da Assembleia Geral das Nayoes Unidas.

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ARTIGO 9CUSTOS

A incidencia dos custos incorridos em conexao com a prestal'ao de assistenciasera acordada pelas Partes.

ARTIGO 10DISPOSI


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b) Nessa data, relativamente a todos os outros casos previstos no Artigo 1, masapenas em relayao aos exercicios fiscais com inicio nessa data ou depoisdessa data, ou, na ausencia de exercicio fiscal, relativamente a qualquerobrigayao tributaria que surja nessa data ou depois dessa data.

ARTIGO J4DVIGEN CIA E DENUNCIA

1. 0 presente Acordo permanecenl em vigor por um periodo de tempo ilimitado.2. Qualquer das Partes podeni, a qualquer momento, denunciar 0 presente Acordomediante notificayao previa, por escrito, it outra Parte.3. 0 presente Acordo cessa a sua vigencia seis meses ap6s a recepyao da respectivanotificayao.4. Nao obstante a denuncia, as Partes continuarao vinculadas ao disposto no Artigo8. do presente Acordo.

EM FE DO QUE, os signatarios, devidamente autorizados para 0 efeito pelas respectivas Partes, assinaram 0 presente Acordo.FE ITO em Londres a 13 de Setembro de 2010, em dois originais, nas linguas portuguesa e inglesa, fazendo ambos os textos igualmente fe.

PELAREPUBLICA PORTUGUESA

Prof. Dr. Sergio VasquesSecretario de Estado dos Assuntos Fiscais

PORANTIGUA E BARBUDA

Dr. Carl RobertsAlto-Comissario de Antigua e

Barbuda no Reino Unido

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AGREEMENT BETWEEN THE PORTUGUESE REPUBLICAND ANTIGUA AND BARBUDA FOR THE EXCHANGE OFINFORMATION RELATING TO TAX MATTERS

The Portuguese Republic and Antigua and Barbuda hereinafter referred to as "Parties",Desiring to facilitate the exchange of infom1ation with respect to taxesHave agreed as follows:

Article ISCOPE OF THE AGREEMENT

1. The competent authorities of the Parties shall provide assistance through exchange ofinformation upon request as set forth in this Agreement. Such information shall:

a) Be foreseeably relevant to the administration and enforcement of the domesticlaws of the Requesting Party concerning taxes covered by this Agreement;

b) Include information that is foreseeably relevant to the determination, assessmentand collection of such taxes, the recovery and enforcement of tax claims, or theinvestigation or prosecution of criminal tax matters; and

c) Be treated as confidential as set forth in this Agreement.Article 2

JURISDICTIONA requested Party is not obligated to provide information which is neither held by its

authorities nor in the possession of or obtainable by persons who are within its territorialjurisdiction.

Article 3TAXES COVERED

1. This Agreement shall apply to the following taxes:a) In respect of Portugal:

I. Personal income tax (Imposto sobre 0 Rendimento das Pes so as Singulares- IRS);

11. Corporate income tax (Imposto sobre 0 Rendimento das Pessoas Colectivas -IRC);


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III. Local surtax on corporate income tax (Derrama);iv. Stamp duty on gratuitous transfers (Imposto do Selo sobre as transmissoesgratuitas).

b) In respect of Antigua and Barbuda:1. Taxes of every kind and description, including customs duties.

2. This Agreement shall apply also to any identical or substantially similar taxes that areimposed after the date of signature of the Agreement in addition to or in place of theexisting taxes if the Parties so agree. The competent authorities of the Parties shall notifyeach other of any substantial changes to the taxation and related information gatheringmeasures covered by the Agreement.

Article 4DEFINITIONS

1. For the purposes of this Agreement, unless otherwise defined:a) The term "Portugal" when used in a geographical sense comprises the territory

of the Portuguese Republic in accordance with the International Law and thePortuguese legislation.

b) The term "Antigua and Barbuda" when used in a geographical sense comprisesthe territory of Antigua and Barbuda in accordance with the International Lawand law of Antigua and Barbuda.

c) "Competent authority" means:(i) In respect of POltugal, the Minister of Finance, the Director General of

Taxation (Director-Geral dos Impostos) or their authorized representative;(ii) In respect of Antigua and Barbuda, the Minister of Finance or his authorized

representative,d) "Person" includes an individual, a company and any other body of persons,e) "Company" means any body corporate or any entity that is treated as a body

corporate for tax purposes,f) "Publicly-traded company" means any company whose principal class of shares

is listed on a recognised stock exchange provided its listed shares can be readilypurchased or sold by the public. Shares can be purchased or sold "by thepublic" if the purchase or sale of shares is not implicitly or explicitly restrictedto a limited group of investors,

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g) "Principal class of shares" means the class or classes of shares representing amajority of the voting power and value of the company,h) "Recognised stock exchange" means any stock exchange agreed upon by the

competent authorities of the Parties,i) "Collective investment fund or scheme" means any pooled investment vehicle,

irrespective of legal form. The term "public collective investment fund orscheme" means any collective investment fund or scheme provided the units,shares or other interests in the fund or scheme can be readily purchased, sold orredeemed by the public. Units, shares or other interests in the fund or schemecan be readily purchased, sold or redeemed "by the public" if the purchase, saleor redemption is not implicitly or explicitly restricted to a limited group ofinvestors,

j) "Tax" means any tax to which the Agreement applies,k) "Requesting Party" means the Party requesting information,I) "Requested Party" means the Party requested to provide information,m) "Information-gathering measures" means laws and administrative or judicial

procedures that enable a Party to obtain and provide the requested information,n) "Information" means any fact, statement, document or record in any form

whatever,0) "Tax matters" means all tax matters including criminal tax matters,p) "Criminal tax matters" means tax matters involving intentional conduct which is

liable to prosecution under the criminal laws of the requesting Party,q) "Criminal laws" means all criminal laws designated as such under the respective

law of the Parties irrespective of whether such are contained in the tax laws, thecriminal code or other statutes.2. Any term not defined in this Agreement shall, unless the context otherwise requires,have the meaning that it has at the time the request was made under the law of that Party,any meaning under the applicable tax laws oIthat Party prevailing over a meaning given tothe term under other laws of that Party.

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Article 5EXCHANGE OF INFORMATION UPON REQUEST

I. The competent authority of the requested Party shall provide upon request by therequesting Party information for the purposes referred to in Article I. Such informationshall be provided without regard to whether the requested Party needs such information forits own tax purposes or the conduct being investigated would constitute a crime under thelaws of the requested Party if it had occurred in the territory of the requested Party. Thecompetent authority of the requesting Party shall only make a request for informationpursuant to this Article when it is unable to obtain the requested information by othermeans in its own territory, except where recourse to such means would give rise todisproportionate difficulty.2. [f the in formation in the possession of the competent authority of the requested Partyis not sufficient to enable it to comply with the request for information, that Party shall useat its own discretion all applicable information gathering measures necessary to provide therequesting Party with the information requested, notwithstanding that the requested Partymay not, at that time, need such information for its own tax purposes.3. If specifically requested by the competent authority of the requesting Party, thecompetent authority of the requested Party shall provide information under this Article, tothe extent allowable under its laws, in the form of depositions of witnesses andauthenticated copies of original records.4. Each Party shall ensure that its competent authorities, in accordance with the terms ofthis Agreement have the authority to obtain and provide upon request:

a) Information held by banks, other financial institutions, and any person,including nominees and trustees, acting in an agency br fiduciary capacity; and

b) Information regarding the beneficial ownership of companies, partnerships andother persons, including in the case of collective investment funds and schemes,information on shares, units and other interests; in the case of trusts, informationon settlors, trustees, protectors and beneficiaries; and in the case of foundations,information on founders, members of tile foundation council and beneficiaries,

provided that this Agreement does not create an obligation on the Parties to obtain orprovide ownership information with respect to publicly traded companies or public collec-tive investment funds or schemes unless such information can be obtained without givingrise to disproportionate difficulties.5. Any request for information shall be formulated with the greatest detail possible andshall specify in writing:

a) The identity of the person under examination or investigation,4


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b) The period for which the information is requested,c) The nature of the information sought and the form in which the requesting Party

would prefer to receive it,d) The tax purpose for which the information is sought,e) The reasons for believing that the information requested is foreseeably relevant

to the tax administration and enforcement of the tax law of the requesting Party,with respect to the person identified in subparagraph a) of this paragraph,

f) Grounds for believing that the information requested is held in the requestedParty or is in the possession of or obtainable by a person within the jurisdictionof the requested Party,

g) To the extent known, the name and address of any person believed to be 111possession of the req uested information,

h) A statement that the request is in conformity with the laws and administrativepractices of the requesting Party, that if the requested information was withinthe jurisdiction of the requesting PaJty then the competent authority of therequesting Party would be able to obtain the information under the laws of therequesting Party or in the normal course of administrative practice and that it isin conformity with this Agreement,

i) A statement that the requesting Party has pursued all means available in its ownterritory to obtain the information, except those that would give rise todisproportionate difficulties.

6. The competent authority of the requested Party shall acknowledge receipt of therequest to the competent authority of the requesting Party and shall use its best endeavoursto forward the requested information to the requesting Party with the least reasonable delay.

Article 6TAX EXAMINATIONS ABROADI. By reasonable notice given in advance, the requesting Patty may request that therequested Party allow representatives of the competent authority of the requesting Party toenter the territory of the requested Party, to the extent permitted under its laws, to interviewindividuals and examine records with the prior written consent of the individuals or otherpersons concerned. The competent authority of the requesting Party shall notify thecompetent authority of the requested Party of the time and place of the intended meetingwith the individuals concerned.

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2. At the request of the competent authority of the requesting Party, the competentauthority of the requested Party may allow representatives of the competent authority of therequesting Party to be present at the appropriate part of a tax examination in the requestedParty.3. If the request referred to in paragraph 2 is acceded to, the competent authority of therequested Party conducting the examination shall, as soon as possible, notify the competentauthority of the requesting Party about the time and place of the examination, the authorityor official designated to carry out the examination and the procedures and conditionsrequired by the requested Party for the conduct of the examination. All decisions withrespect to the conduct of the tax examination shall be made by the requested Party con-ducting the examination.

Article 7POSSIBILITY OF DECLINING A REQUESTI. The competent authority of the requested Party may decline to assist:

a) Where the request is not made in conformity with this Agreement;b) Where the requesting Party has not pursued all means available in its own

territory to obtain the information, except where recourse to such means wouldgive rise to disproportionate difficulty; or

c) Where the disclosure of the information requested would be contrary to thepublic policy of the requested Party.

2. This Agreement shall not impose upon a requested Party any obligation:a) To provide items subject to legal privilege, or any trade, business, industrial,

commercial or professional secret or trade process, provided that informationdescribed in paragraph 4 of Article 5 shall not by reason of that fact alone betreated as such a secret or trade process; or

b) To carry out administrative measures at variance with its laws andadministrative practices, provided that nothing in this subparagraph shall affectthe obligations of a Party under paragraph 4 of Article 5.

3. A request for information shall not be refused on the ground that the tax claim givingrise to the request is disputed.4. The requested Party shall not be required to obtain and provide information which therequesting Party would be unable to obtain in similar circumstances under its own laws forthe purpose of the administration or enforcement of its own tax laws or in response to avalid request from the requested Party under this Agreement.

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5. The requested Party may decline a requcst for information if the information isrequested by the requesting Party to administer or enforce a provision of the tax law of therequesting Party, or any requirement connected therewith, which discriminates against acitizen or a national of the requested Party as compared with a citizen or a national of therequesting Party in the same circumstances.

Article 8CONFIDENTIALITY

I. All information provided and received by the competent authorities of the Partiesshall be kept confidential.2. Such information shall be disclosed only to persons or authorities (including courtsand administrative bodies) concerned with the purposes specified in Article I, and used bysuch persons or authorities only for such purposes, including the determination of anyappeal. For these purposes information may be disclosed in public court proceedings or injudicial decisions.3. Such information may not be used for any purpose other than for the purposes stated111 Article I without the expressed written consent of the competent authority of therequcsted Party.4. The information provided to a requesting Party under this Agreement may not bedisclosed to any other jurisdiction.5. Personal data may be transmitted to the extent necessary for carrying out theprovisions of this Agreement and subject to the provisions of the law of the supplyingParty.6. The Parties shall ensure the protection of personal data at a level that is equivalent tothat of Directive 95/46/EC of The European Parliament and of the Council of 24 October1995 and shall comply with the guidelines established by the United Nations GeneralAssembly Resolution 45/95, adopted on the 14th December 1990.

Article 9COSTSIncidence of costs incurred in providing assistance shall be agreed by the Parties.

Article 10IMPLEMENTATION LEGISLATION

The Parties shall enact any legislation necessary to comply with, and give effect to, theterms of this Agreement.

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Article 11LANGUAGE

Requests for assistance and answers thereto shall be drawn up in English or any otherlanguage agreed bilaterally between the competent authorities of the Parties under Article12. Article 12

MUTUAL AGREEMENT PROCEDUREI. Where difficulties or doubts arise between the Parties regarding the implementation orinterpretation of this Agreement, the respective competent authorities shall use their bestefforts to resolve the matter by mutual agreement.2. In addition to the agreements referred to in paragraph 1, the competent authorities ofthe 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 thisbecome necessary.

Article 13ENTRY INTO FORCE

I. This Agreement shall enter into force on the date of the receipt of the latter of thenotifications, in writing through diplomatic channels, conveying the completion of theinternal 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; andb) 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 taxableperiod, all charges to tax arising on or after that date.

Article 14DURATION AND TERMINATION

I. 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 priornotification by giving written notice of termination to the other Party.3. The present Agreement shall terminate six months after the receipt of suchnoti lication.

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

IN WITNESS WHEREOF the undersigned being duly authorised in that behalf by therespective Parties, have signed the Agreement.

Done at London, on the 13 th of September 2010, in duplicate in the Portuguese and Englishlanguages, both texts being equally authentic.

For the Portuguese Republic:

Professor Sergio VasquesSecretary of State for the Fiscal Affairs

For Antigua and Barbuda:

.E. Dr. Carl RobertsHigh Commissioner for Antigua

and Barbuda to the United Kingdom

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Documents

TIEA agreement between Antigua and Barbuda and Portugal