TIEA agreement between Bermuda and India

8/6/2019 TIEA agreement between Bermuda and India

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I'I!!!I'I"II:V THAT tH ISIS A TRUE COpy OF THEORIG IN AL DOCUMENT. ''3 o~~ s . 'lJII{, tUI, L/B, .M

Barrister & AttorneyNotary Public

For and in the Islands of BermudaAGREEMENT MY COMMISSION IS UNLIMITED AS TO TIMEBETWEENTHE GOVERNMENT OF THE REPUBLIC OF INDIA

ANDBERMUDA AS AUTHORISED BY THE GOVERNMENT OF THE UNITED

KINGDOM OF GREAT BRITAIN AND NORTHERN IRELANDFOR

THE EXCHANGE OF INFORMATIONWITH RESPECT TO TAXES

The Government of the Republic of India and the Government of Bermuda,desiring to enhance co-operation and facilitate the exchange of information withrespect to taxes, have agreed as follows:

Article 1Object and Scope of the AgreementThe competent authorities of the Contracting Parties shall provide assistancethrough exchange of information that is relevant to the administration andenforcement of the domestic laws of the Contracting Parties concerning taxescovered by this Agreement. Such information shall include information that isrelevant to the determination, assessment and collection of such taxes, the recoveryand enforcement of tax claims, or the investigation or prosecution of tax matters.Information shall be exchanged in accordance with the provisions of this Agreement.The rights _andsafeguards secured to persons by the laws or administrative practiceof the requested Party remain applicable to the extent that they do not unduly

prevent or delay effective exchange of information.Article 2Jurisdiction

Information shall be exchanged in accordance with this Agreement withoutregard to whether the person to whom the information relates is, or whether theinformation is held by, a resident of a Contracting Party. However, a RequestedParty is not obliged to provide information which is neither held by its authorities noris in the possession or control of persons who are within its territorial jurisdiction.Article 3Taxes Covered

1. The taxes which are the subject of this Agreement are:a) in India, taxes of every kind and description, imposed by the CentralGovernment or the Governments of political subdivisions or local authorities,irrespective of the manner in which they are levied;

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b) in Bermuda, direct taxes of every kind and description imposed by the CentralGovernment or the Governments of political subdivisions or local authorities,irrespective of the manner in which they are levied.2. This Agreement shall also apply to any identical or substantially similar taxesimposed after the date of signature of this Agreement in addition to, or in place of,the existing taxes. The competent authorities of the Contracting Parties sliall notifyeach other of any substantial changes to the taxation and related informationgathering measures which may affect the obligations of that Party pursuant to thisAgreement.

Article 4Definitions1. For the purposes of this Agreement, unless otherwise defined:

a) the term "India" means the territory of India and includes the territorial sea andairspace above it, as well as any other maritime zone in which India has sovereignrights, other rights and jurisdiction, according to the Indian law and in accordancewith international law, including the U.N. Convention on the Law of the Sea;b) the term 'Bermuda" means the Islands of Bermuda;c) the term "Contracting Party" means India or Bermuda as the context requires;d) the term "competent authority" means

i) in the case of India, the Finance Minister, Government of India, or hisauthorized representative;ii) in the case of Bermuda, the Minister of Finance or an authorisedrepresentative of the Minister;

e) the term "person" includes an individual, a company, a body of persons and anyother entity which is treated as a taxable unit under the taxation laws in force in therespective Contracting Parties;f) the term "company" means any body corporate or any entity that is treated as abody corporate for tax purposes;g) the term "publicly traded company" means any company whose principal class ofshares is listed on a recognised stock exchange provided its listed shares can bereadily purchased 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 restricted to alimited group of investors;h) the term "principal class of shares" means the class or classes of sharesrepresenting a majority of the voting power and value of the company;

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i) the term "recognised stock exchange" means. . .(i) in India, the National Stock Exchange, the Bombay Stock Exchange, and anyother stock exchange recognised by the Securities and Exchange Board ofIndia;(ii) in Bermuda, the Bermuda Stock Exchange; and(iii) any other stock exchange which the competent authorities agree to recognisefor the purposes of this Agreement;

j) the term "collective investment fund or scheme" means any pooled investmentvehicle, irrespective of legal form;k) the term "public collective investment fund or scheme" means any collectiveinvestment fund or scheme provided the units, shares or other interests in the fundor scheme can be readily purchased, sold or redeemed by the public. Units, sharesor other interests in the fund or scheme can be readily purchased, sold or redeemed"by the public" if the purchase, sale or redemption is not implicitly or explicitlyrestricted to a limited group of investors;I) the term "tax" means any tax to which this Agreement applies;m) the term "requesting Party" means the Contracting Party submitting a request forinformation to, or having received information from, the requested Party;n) the term "requested Party" means the Contracting Party which is requested toprovide information or which has provided information;0) the term "information gathering measures" means laws and administrative orjudicial procedures that enable a Contracting Party to obtain and provide therequested information;p) the term "information" means any fact, statement, document or record in whateverform.

2. The term "relevant" wherever used in the Agreement with respect to information,shall be interpreted in a manner that ensures that information will be consideredrelevant notwithstanding that a definite assessment of the pertinence of theinformation to an on-going investigation could only be made following the receipt ofthe information.3. As regards the application of this Agreement at any time by a Contracting Party,any term not defined therein shall, unless the context otherwise requires or thecompetent authorities agree to a common meaning pursuant to the provisions ofArticle 11 of this Agreement, have the meaning that it has at that time under the lawof that Party, any meaning under the applicable tax laws of that Party prevailing overa meaning given to the term under other laws of that Party.

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Article 5Exclumge of Information Upon Request

1. The competent authority of the requested Party shall provide upon requestinformation for the purposes referred to in Article 1. Such information shall beexchanged without regard to whether the requested Party needs such information forits own tax purposes or whether the conduct being investigated would constitute acrime under the laws of the requested Party if such conduct occurred in therequested Party.2. If the information in the possession of the competent authority of the requestedParty is not sufficient to enable it to comply with the request for information, thatParty shall use all relevant information gathering measures to provide the requestingParty with the information requested, notwithstanding that the requested Party maynot 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 thisArticle, to the extent allowable under its domestic laws, in the form of depositions ofwitnesses and authenticated copies of original records.4. Each Contracting Party shall ensure that its competent authority, for the purposesof this Agreement, has 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 or fiduciary capacity;b) information regarding the legal and beneficial ownership of companies,partnerships, collective investment funds or schemes, trusts, foundations,"Anstalten" and other persons, including, within the constraints of Article 2,ownership information on all such persons in an ownership chain; in the caseof collective investment funds or schemes, information on shares, units andother interests; in the case of trusts, information on settlors, trustees andbeneficiaries; in the case of foundations, information on founders, members ofthe foundation council and beneficiaries; and equivalent information in case ofentities that are neither trusts nor foundations.

5. This Agreement does not create an obligation on the Contracting Parties to obtainor provide ownership information with respect to publicly traded companies or publiccollective investment funds or schemes unless such information can be obtainedwithout giving rise to disproportionate difficulties.6. The competent authority of the requesting Party shall provide the followinginformation to the competent authority of the requested Party when making a requestfor information under the Agreement to demonstrate the relevance of the informationto the request:

(a) the identity of the person under examination or investigation;4


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(b) the period for whiC!~information is requested;(c) the nature of the information requested and the form in which the requestingParty would prefer to receive it ;(d) the tax purpose for which the information is sought;(e) grounds for believing that the information requested is present in therequested Party or is in the possession or control of a person within thejurisdiction of the requested Party;(f) to the extent known, the name and address of any person believed to be inpossession or control of the requested information;(g) a statement that the request is in conformity with the laws and administrativepractices of the requesting Party, that if the requested information was within thejurisdiction of the requesting Party then the competent authority of the requestingParty would be able to obtain the information under the laws of the requestingParty or in the normal course of administrative practice and that it is in conformitywith this Agreement;(h) a statement that the requesting Party has pursued all means available in itsown territory to obtain the information, except those that would give rise todisproportionate difficulties.

7. The competent authority of the requested Party shall forward the requestedinformation as promptly as possible to the requesting Party. To ensure a promptresponse, the competent authority of the requested Party shall:a) Confirm receipt of a request in writing to the competent authority of therequesting Party and shall notify the competent authority of the requestingParty of deficiencies in the request, if any, within 60 days of the receipt ofthe request.b) If the competent authority of the requested Party has been unable to obtainand provide the information within 90 days of receipt of the request,including if it encounters obstacles in furnishing the information or it refusesto furnish the information, it shall immediately inform the requesting Party,explaining the reason for its inability, the nature of the obstacles or thereasons for its refusal.

Article 6Tax Examinations Abroad

1. At the request of the competent authority of the requesting Party, the requestedParty may allow representatives of the competent authority of the requesting Party to5


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enter the territory of the requested Party, to the extent permitted under its domesticlaws, to interview individuals and examine records with the prior written consent ofthe individuals or other' persons concerned. The competent authority of therequesting Party shall notify the competent authority of the requested Party of thetime and place of the intended meeting with the individuals concerned.2. At the request of the competent authority of the requesting Party, the requestedParty may allow representatives of the competent authority of the requesting Party tobe present at the appropriate part of a tax examination in the requested Party, inwhich case the competent authority of the requested Party conducting theexamination shall, as soon as possible, notify the competent authority of therequesting Party about the time and place of the examination, the authority or officialdesignated to carry out the examination and the procedures.and conditions requiredby the requested Party for the conduct of the examination. All decisions with respectto the conduct of the tax examination shall be made by the Party conducting theexamination.

Article 7Possibility of Declining a Request for information

1.The competent authority of the requested Party may decline to assist:(a) where the request is not made in conformity with this Agreement; or(b) where the requesting Party has not pursued all means available in its ownterritory to obtain the information, except where recourse to such meanswould give rise to disproportionate difficulty; or(c) where disclosure of the information would be contrary to public policy (ordrepublic) of the requested Party.

2. This Agreement shall not impose on a Contracting Party the obligation:(i) to supply information which would disclose any trade, business, industrial,commercial or professional secret or trade process, provided that informationdescribed in paragraph 4 of Article 5 shall not be treated as such a secret ortrade process merely because it meets the criteria in that paragraph; or(ii) to obtain or provide information, which would reveal confidentialcommunications between a client and an attorney, solicitor or other admittedlegal representative where such communications are:(a) produced for the purposes of seeking or providing legal advice or(b) produced for the purposes of use in existing or contemplated legal

proceedings; or(iii) to carry out administrative measures at variance with its laws andadministrative practices, provided nothing in this subparagraph shall affectthe obligations of a Contracting Party under paragraph 4 of Article 5.

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3. A request for information shall not be refused on the ground that the tax claimgiving rise to the request l~disputed.4. The requested Party shall not be required to obtain and provide information whichthe requesting Party would be unable to obtain in similar circumstances under itsown laws for the purpose of the administration or enforcement of its own tax laws orin response to a valid request from the requested Party under this Agreement.5. The requested Party shall not decline to provide information solely because therequest does not include all the information required under Article 5 if the informationcan otherwise be provided according to the law of the requested Party.

Article 8Implementation LegislationThe Contracting Parties shall enact any legislation necessary to comply with, andgive effect to, the terms of the Agreement.

Article 9Confidentiality

Any information received by a Contracting Party under this Agreement shallbe treated as confidential and may be disclosed only to persons or authorities(including courts and administrative bodies) in the jurisdiction of the ContractingParty concerned with the assessment or collection of, the enforcement orprosecution in respect of, or the determination of appeals in relation to, the taxescovered by this Agreement. Such persons or authorities shall use such informationonly for such purposes. They may disclose the information in public courtproceedings or in judicial decisions. The information may not be disclosed to anyother person or entity or authority or any other jurisdiction (including a foreignGovernment) without the express written consent of the competent authority of theRequested Party.

Article 10Administrative Costs1. Unless the competent authorities of the Parties otherwise agree,ordinary costs incurred in providing assistance shall be borne by the requestedParty, and, subject to the provisions of this Article, extraordinary costs incurred inproviding assistance (including costs of engaging external advisors in connectionwith litigation or otherwise necessary to comply with the request) shall, if they exceed$ US 500, be borne by the requesting Party.

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2. The competent authorities will consult each other, in advance, in anyparticular case where extraordinary costs are likely to exceed $ US 500 to determinewhether the requesting party will continue to pursue the request and bear the cost.. . . .3. The competent authorities shall consult from time to time with regard to thisArticle.Article 11Mutual Agreement Procedure

1. Where difficulties or doubts arise between the Contracting Parties regarding theimplementation or interpretation of the Agreement, the competent authorities shallendeavour to resolve the matter by mutual agreement. In addition, the competentauthorities of the Contracting Parties may mutually agree on the procedures to beused under Articles 5 and 6 of this Agreement.2. The competent authorities of the Contracting Parties may communicate with eachother directly for purposes of reaching agreement under this Article.

Article 12Entry into Force

I 1. The Contracting Parties shall notify each other in writing of the completion of theprocedures required by the respective laws for the entry into force of this Agreement.2. This Agreement shall enter into force on the date of the later of the notificationsreferred to in paragraph 1 of this Article and shall thereupon have effect-(a) with respect to criminal tax matters on that date; and(b) with respect to all other matters covered in Article 1, for taxable periods

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

Article 13Termination

1. This Agreement shall remain in force until terminated by either Contracting Party.2. Either Contracting Party may, after the expiry of five years from the date of itsentry into force, terminate the Agreement by serving a written notice of termination tothe other Contracting Party through diplomatic channels.3. Such termination shall become effective on the first day of the month following theexpiration of a period of six months after the date of receipt of notice of terminationby the other Contracting Party. All requests received up to the effective date oftermination shall be dealt with in accordance with the provisions of the Agreement.

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In witness whereof, the undersigned, being duly authorised thereto, have signed thisAgreement. -. : . : . : . : .:

DONE in duplicate at ~w) 1 :>~ this7~ay of O d e l o e r 2010, each in theHindi, and English languages, all texts being equally authentic. In case ofdivergence of interpretation, the English text shall prevail. . ' .

For the Government of theRepublic of India:~~G_~

cc \' U ?~ \P (For the Government of theBermuda:

~

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-S Oc..totDec.. ~'O~ J. f)I/{, .J1" LL.'B, LL.M

Barrister & AttorneyNotary Public

For and in the Islands of BermudaMY COMMISSION IS UNLIMITED AS TO TIME

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TIEA agreement between Bermuda and India