Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.
ARTICLE 35
Discovery of Documents
(1) Either Contracting State may send documents by post directly to a person in the territory of the other Contracting State.
(2) On request, the requested State shall deliver to the recipient documents, including court decisions, originating in the requesting State and relating to a tax covered by this Agreement.
(3) The requested State shall deliver documents:
- (a) in a form prescribed by its law for delivery of substantially similar documents;
- (b) as far as possible, in a special form desired by the requesting State or a form as close as possible to it provided for by the law of the requested State.
(4) This Agreement shall not be construed in such a way as to lead to the nullity of a delivery made by a Contracting State in accordance with its legal provisions, if such delivery is contrary to the provisions of this Article.