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PRO'II)IiOU- zwtscHEN GEOR(;IEN UND DIR RIPL BLIt( OSTLRRIICII UNll zLrs,r lzt'lto I oKoLI_ ZT:R ARA\DERUN(; DES AII,1 II APRIL ](x)5 IN WIEI UNTI]RZEI(:HN IJ I I]N ABKOMMENS ZUR VERMEIDUNO I,F,R DOPPF:LBFS]'EIJIiRUNC AUF I)EM CEBIETE DER SITUERN VOM EINKO}IMEN LiND VOM VERI\IOGEN Ceoryicn und Di€ Republik OsrcnEich. !o'r d.m wunsch gclc'rcr. ciD Prcrokol und ei Zusalzpmtokoll zur Ablindcftng dcs am ll Apnl 2005 in Wien unterzeichneren Abkommcns zur Vem.idung d.r Dopp.lbcslcucruog aufdcm Gebiclc der Sreucrn ronl Einkommcn und lom Vcrmiigcn (im Folgenden ,,A b*ommcn r eenrnnr ) abzus.hlietj€ . Sird *i. folgL !b!rcinsckommcn: Anitict I Afl'kcl l0 dcs Abkonrmcns wird dnrch tblgcndc B.stimmung cNetzt: "Aniket I0 Dividendcn (l) Dividenden, dre enrc iD cin€m Vcrrftrgsst0ar tinsissigc Geselhchah dn einc im and€ren vcnrJssclllr ,trs:i\sige pcBoll 7lhjr. durfen on anderen Star{ bcsreucn lverden i2) r) Diese Divid.Ddcn dijnetr Jcdrrch iuch in denr Veflrugsslur, in (tcm,tic di€ Di\,idend.r ahlcnJc G.scls(hatr unsiissi-! isr. .rch dcn) Recht (crdcn: d,c Sreucr durl abcr. Ecn der dieses Srrares besleuen Nulzun8sberr,chritte dcrDividcDden eine in dEm rM.ren VeflrrBsslur ans?ksige penion ist. t0 von Hundcn des Brunoberrags der Dividenden nichr rib€rsreigen bl lsr dc' Ndtzu,gsh.,c.h(iglc cjnu Ccs s.huti 0cdGh k€inc pc,soncn, gesclhchaft). diE unmrttelbar itb€r mi deslens l0 vonr Hunden des Krpir ls der dic Dividend€n ahlend€n Oesc schaft lcrfijgr. dilrfen dEse DivrdcDd.n nur in dcm \:cflnrgsshr l bcstcudr werden, in dern der Nulzu[gsbercchrigc der Dividerlden .rnsJssig ist DicserAbsrzbedlhrtnictndieBcneeruntslterGrsclschafrirrBezug!ufdieCewiDne, ,trs denetr dic Dividcnden B.zahtr werdrn (-l) Der in diesenr Anilel vcr*endei€ Ausdruct{ .,Div,dcnde ,. b€ileurcr Einlnnflc aus Akric . Gcnrssnkricn odcr Ccn,,ssscl,crncn, Kuxcn, Criindcmnreitcn Rcchrcn - aussenoDrnlen Ford€rungen _ mir Cc$innbcre,ltgun8 Ccsrllschalrs nreilcn slJrnor.nde ljiokunfLe. di€ mch ,lcm Rcchr dcr andcrcn sowic .us sotrsrigcn des SrraLci. in dcn) dic $sschu eode Cese schrfr rs&sig isr. den ErnkUnt@n xus Aklien gleichgesrcllt sird sl€ucr[ch (4J Did AhstiLzc t und : di(ses Anikets sind richt anzuwcndctr, wcnn dcr in cinem vcdragsstur n$ssit6 NutzotrSsbcr.chrigr. im aDdcdn V€nEg$rrtlar, in dcm dic dic Div'dcnd€n hhlendc Ge-ell\.hafl andissrS ist. eine G€schAfkuitiglcit durch eine dofl gclcc.rc Bcl.i€bst re nusobt und dic B.r.'ligung, liir di€ dic Dividcoden tezahtl qerdcn, hlrb.hlich zo dierer Beuiebsliilrc gehort ln diesem Fall ist Anikcl 7 (5) Bcrielt eine i cincm V€nmtsshat anvtssige Ges€llschift c€winnc od€r Einllnfie aus dcn) andcren V.nm8sstur. 6() darf drclicr Indere Sulr qed€r die von der Gcscllehcfi tlahll.n Div'&ndcn b.sr.uern, cs sidcon, dass.lics. Dividcndcn an cinc im and€ren Srx t anslssigc Pcrson g.zihtt wcrdcn odcr dass dic B!l€iligung. fflr dic dic Dividcnden geahlr wcrd€n, urrsilchlich zu eincr im andeEn Srnar g€tegc cn Berriehsrlrte gdhitrr, nmh Ccwinne dcrce\€ \chati cinersleuer f0r nichlausgesrhiilere Gcwinnc untcNcrfcn, s.lbsl *cnn dl. B.rlhtGn Dividcndcn odcr dic oichunsgoschotlcre Gcwinno Bonz odcr loit*eiro aus ifl C,€winrrcn odcr Einlihficn b.rtchcn xlcr.n Sullll crzicllcn ' Ani}!-L-l Anilcl :6 dcs Abtomnrcns wird durch folgcrdc BcstimmunB cr6azL "Anitct 26 Itrfonnation$u6lau.i..h (l) Dic zuslllrldigen Bchdidcn d.r Vcnragssharcj truschen dic Inforftrtioncn aus. di. zur Durchfthrun8 dicscs Abtommcni odcr zur AnwcMon8 od., Durchscrzung dls inncrslait lichcn Rcchli b.trcffcnd SG'rm jcdcr An und Bcz.ichnm& d ie f,tr R€ahnung der vcnngi.t0ntcn odcr ihrlr Ocbidskiirpcrschoft.rr c obcn wcrdco. vorarssichtjich cdEblich sind. soweit dic dicsem R€lht enlsprlchadc Bc{cu(Iung nichr dcm Abkomrnen [iderspncht Dcr Irformalionsaustausch isr durch Aflrkel ] und 2 nichl (2) Alle I'rformarioren. dic rm VenrdgssLa{ nach Absuz I crhatlcn hrL sind cb.nso Schcim zu h llcrr wic d'c aut Cru dc! iDrErslaattichcn Rcr,hrs drcscs Sr:rares hc{h.llrcn ltrloinrrionc[ und dLrrhn nur dcn l,.rsoncD odcr Behorden (cin,,chtictlich der (jerichrc und vowxlrtnrgsbchordEn,4siinglich llenrx(hr $,erden. (trc rrir der Vcrrnlxguns ul€. E,hebo s, d.r volsftcLn.B odcr Srrafv.rtotsung. {d.r nriL der Enrrcheid nf voll l(echrsmifleln hinsi.hrtich dcr i Ah<.u I innren Srcuern ({ter Be mir drr AuUsichl dlriiber bet:r.\t sind Dicsc per\oren oder Brhi)rden In lb' nur iotrc n n u, I ur Ll;cse Zrvc(.tc y.r $.cDden diirien dic Sie d{ rten drc Irfor nlarrcncn iD cincnr hi,cntlichcn ccichrslcrtirhrcn dcr ;n cincr Gc,ichrrcnrschcidung eincrn y,l!h.n l-llldrn-die vcnr ulichtcir pe,\(,nentlcn)gener oien le8Er) Auch i D cn nnrdurchbrrxhen s.rdcn. nr*'.ir dif\ zur Wrhtu g iibcr\icllen(l.r b.re.hri8te, tnrercs\en eincs Andc,.n odcr iibelalcgcndcr i,lttnrticher lnreressen norw.ndig isr. thg.lchrcr dcr rousretlclden Bestirrrnrungcn kan eiD Vcnmgssraar d,c crhtrcrcn lnlbrnldon€o fiir a derc ZNcckc veN,ende[, wenr sotche Irtornationen Rechr heidc' Sr..rcn ftir sol.he and.rc Z\vecle ver*.cndc( s.erlen zusrllndigc Behitrde d.sjer)is.i Sraarer, d.r.tie tlfor mxrioDcn nnch dem dnrfeD untt die crreirr h _ (tieser rndcren Yer\vendtrtrg zusri,rnnr (-1) Die Abslirzc I und 2 sind ichl so a{szut.gen. xk verpflichreren sie einen a) VcrwafiunssmnBn.hnr.tr duE.hzutijhrc\ di. "on do Ccscrzcr) und d.r Vc^\rlru gsprrris dieses oderdes.rndcr.n VcnmgstuaLs sbwcichen: b) lnfolnlrio cn ru cncitcn. dic nlch d€n Gcs.rzn ()llcr im nbtichen Venulluntsslerlahrcn dicses odcr des andcrcn Veuragssritars njchr beschaflt werd€n c) lnfornDrionen zu.noitcD, djc ein H{nd;ts. Lldusric., BeNlllAehei,nnis oder ein Ceschnflsv.nuhrcn pEisgcber wurden oder dercr) Eneilurtg dem Ordre public odcrdcn von ernem SrairrEcwihnen Crundre(hren insh:sonderc nufdenr ccbicre dcs Dal. schurzcs. widcrsprlch.. (a) Enurhr cin Veftrisss(rar gcflii0 dics€m Adiket un Intbrmarioncn, rDderc Vcrl lSssrx die ihm au Verfi]gung slehcnden MdSlichkeilcn so rotzl dcr zur Bcrch0t.ling der erbcren.n Informariorcn, setb{ w.Dtr diekr ande€ Strat dicsc Inform ion.n frir $eiIe eiger€,l sreLrerlicherr Zwe(ke nichr tendugt Die im vorhergehenden Satz enlhnltcne VclPUichlung unterli€gr den B.s.hrankung€ nach Absirz 3, wohei diese jed{h nrchl so Jusrul.Bcr sind. drss ein Vcnrglslaar dlc Errcitutrg von I tbrn,ar,onen nur deshrlb .bl.hDcn krnn, weit .r kein innersraartiches Lncrorle ir solchen (5) Abs lz I ist iI kciD€m Frll so n[szulegen, als t6nne €in Vqlmg\sLaar die Fneilung \oI lrlbrnrrrionen nur d.shalh ablehrEn Ncit srch dic tntornalio,ren bti circr Bant(. cirrln sonsligcn Krcdit;nstitut, e'nc'n Bevottmlchligren. V.rrrctcr oder ,t-reuhltndcr trefinden d.r qcil sre stch aut das Iligcnllrm an erncr persor beziehcn , Ani\sll Dic Vcrl,.gsillalen lcrlcn !imndcr auf diplonads.hem Wc8 mir. drss xltc ,.eclLIichen Y(mu\s.f" ngcn ttr d l tmrrrcrcn dicsls P(nokofls aE.schhss.n sind. Dnr Pl(no(oll ilt am e$!en Tag des drille MoMlr irr Krafr, d€r dcnr ZiLpunkl dcj Empllnges dcr \par.rcn der oben Be onDreo MnrcilutrSotr fotSr Di€ Besrim uD8en des Prolokolls linden Anwendu ng auf altc Srcucrzc riiurne, die n odcr nrch d.nr l riin cr dcs KnlctrdcrjlhEs Egnn'c'r. d&s dcd Zcirpunkr dcs Inkmfuracns dicscs proror(oth tblgr ZU IJRKUND DESSEN hlbcn dic I'ezu gcharrig Bcvo machdgten der bcidcn Vefl rugsstaareD dies€s Prorokoti unrer.eichn€l c,rscsEHEN zu ...l,ll!.40. ,,, ..1, la.r .L,e.ll . in zwe,rr.h€r Au\lenigurg. Jede in B.orghah.r. dcu6.hcr und cngftschcr Spnche. wobei jeder Texl sch \r Bci Au{ c8uDgsuntcrschi€d€,r sr der gleich.nnrBen maBgeblich. l-iir ceo {t glische ZTJSATZPROTOKOLL Im Zairpuntr der llnrc,/cichDUng dcs t,rcloko s zur biindcrung des xrn I I Apdr 2m5 i W;cn nflcrzeiehNlcD AhkollrrEns zur Vern]cidung dcr DoppetbcsrcL,erung nuf denr Cehiclc dcr Srcuc,n vom EiDkomnlen rnd vonr vcrmjgen. Gc,ryic und Jcr Rcfnhlik Oneneiuh lbgeschlossen wudc, iihcreingekomnEll. dxss (tic fotgenden Bcsr,rnnrtrEen drs heure z\risch.n sird die (jetbflrglen e,nen ,nlegncrcnden Besh dl.,, (les P(n0lo s bitdcn: Zu Aniket:61 (i) Die ,xsrtiDdite Behdrde des ersuchenden Sr!:rtes $r! t der zusriindigen Bchirrde des erruchtetr Sraa(€s zur Darsreltung der loriussichttichcn lolSender ftrformrrion€n zur Vertirgtrng. \venn a) die B.r€ichnunS derpersoo. d€rdic Erhebtichkeir der Auskitnfte dic diesc ein Auskurfrs.r$uchen qcmatt dcnr Ermirrlung odcr Umcnuchurg gilri b) cine SreltuntnrhrDc h.rrcffcnd .tie .,tutcncn An und ds Fornr. in der der cnuchcMe Sralr dic AustilDtie, cin*_hlicBtrch dfi Aoskilnft. vorzuss$ieise lom e6uchren Staal crfi.rtren mii.hrc: c) dcn srcucrlichcn Zwecl, fiir dcn um djc Altskunl.te ersuchl wirdi d) die Gnnde tilr die Annahmc, de\s dic ertEtcnen Auskilnfre dcm crsucht n St l vorliegen oder sich im Bcsrrz od.r ir dcr V.d.rSungsmachr cins person rm Hoheiisbcrcrch des c6uchrcn Srr.res bc|nd.b: e) d€n N0rncn und die Allschrifr von pcBoncn, .n'h dic.'l-...rcmtr Au{titnfre v.nnurti(h hctiDrtcn. $w€ir b€tannt, in dcrcn Bcsitz n cioc Erklilrung. dass drr cniuchcnde StiEr rjtc ihm zur Vertotung \tcl€ndctr M,rlnuhmcn 7ur BirrrolunB sustcnommen sotche. di€ unverhiitrnish:i8ig grcBe (iit E\ t'esrehr ljinvemeh,nen drrijber, drss rjic nichl l\,latl[ahare cn)schleBt dic tcdigtich erp.dirions"). in senrem eigen€D Gebicl du Ausk(nfie r sgeschdpti har, Schwiedgke;rcn mir sich bringcD in Artilet 26 vorg.s€hen. AmBhith der Bcweisuustbrs€hung di€n€n (..fishing Anheng Tcchnische Nole bclremend Artik€l 26 Ah6stz S des OECD-IIusterublonrmens Anilcl ?6 Ahsrtz 5 dcs OECD-MusreEbkomrnens siehr vor, d.ss da< Bankgehe,ninrs kcnt Hindcmis liir dctr hto, nutiornlustrui(h tur sreu..tiche Zwe(te dnrtelcn dod Anitel 26 \i.hr JUch *icl'ri8c Sichcrhc(cvorkehrunrcn z'rm Schuu dcr vcflrrutichkcir lon l n lbrnr irnren vr r 'r. d ie sich nu f Ahgabcpn ic hriS. bczichcn Dcr Strndad lerpllichlel lcdiglich zum lntbnurtonsaushusch ruf E^uctEn Wrrrn um Inlonn.tionen eNueht wird. sind s'c nur in d.m Umfang Nszursuschcn. ats si. znr Aowcndu S oder Durchs.uunt des rnn€rstetlich.n R.chrs d.r vcnraEspaflncr loruussichllich eficblich si'd Sbal.n sind nichi berc.hligL sich rn Streilzitgen (.,fi$ing cxpedilions ) ?u b€t ilig.n odcr Informationen zu vcrhngcn. dic vornussicllli(h filr dic sl. erlich.n V.rhlllnisse ei',cs be immrer Abgxbepl]ichrisen nich' ron B.neururg si,'d B.i .ler Fomulicrun-e .i"6 EBuoh.ns sind die zusrrndigcn Bthordcn gch0lrcn, dic vordlssichtlichc E hchlichlcit der hformalionen darzulegen Es saiE b.'sp'chwcisc nrcht zulsssig, dass cin Start wahllos M Inrormrione ubtr Balklontcn seiner Ans:lssigcn bei Kredirinsliluren itE andcEn Surt ersuchl. Ebenso wtrrc es rinfi Slcucrcrwslrung sclb{ im Ri,hmcn cinrr thtfung des Abgabcpoichrigcn ve.wchn, um Infornrationcn iibcr cincn b.srimmtcn Abgrb.pflichtitcn zu crsuchc . wenn leinc Gcb UnS (dcr das Anzerch€n eirEr riglichcn c€Mrung fesrBe(eth \!rrrde, di. lut .n. vc.b 'dunB mir d€D .nd.rcn Srlx schli.S lasscn. Ard.rcrscirs kdnn tEispichwci<. dic zustlndige BchOrdE Informrlioncn iibcr eir.n bfsrimmlfn Abgabcpflichtigcn vcrlangcn, wcnn sich im Zigc dcr F€$scrzun8 dcr Slcucrschujd eincs bestimmrcn AbaxbcpnichtiSln drr Vcrdachl cryibl, drss der Ab8abepnichri& cin B.nkkonlo im rnder€n St.lat unlerhlllt. Ebcnso kdnnte dies d€r Flll s.in. *cnn cin. Anz hl v,rtr Abgab€pllichrigcn idcrrilizien qrrdc. die hcispielsweise ruslandisch€ KrEdirlrnen lon Banlen im and€ren Sr.:rr besiEen Der.rsuchendc Srut hdrrc jcdoch zL,vor rllc inr|ersr rlichen MitEl, dic ih dcn Zr8ang zur erbercnen tntbrmariur ennilglichretr. auszu\(hoptcn Hinsichdich *ril.r!r EnLclh€ircn wird 'jt di. KonnEntilrc zu Anikel 36 des OEcD-VusrembkomrEns und auf Anit€t 5 des Muslc6hlommcns ilh.r d.r ItrfonEtidrs.usuus.h hintewicsclr. Wcrden lnfornrxrioncn ausgernuscht. n) unlerlirscn dies€ strcng.n C€hcinrhalrrngs- \or{hfilirh ,^flit.t 16 \iehl xusdri'cktich vor. drs di. nus3et:ruschrcn tnftnrnir,onc Eeheim zu hrl. sind Sie diirriD nur frir dic i,n Abko.rmcn vorgeschcncn Zwecke lcn\endcr \rerLIcn Inr F.'ll dcr vcrtuzung dieser Geh€i,nhallungslorschrir.r.n sehen das vcBalrrr8s nnl Sreticchr ltcr Sr Jc hrertiir Sankrnnren vor. Ublicher Wcisc q,ird cin6 unb(fulrc Ollenbrrtrng nnderetr St !o sleuertich ertrcblichcn t[form ionen. di( ron einem l crhalrln s,urdcn uts mil F,ciheil\\laE bed.ohres slr:rtiechltiche\ Wic us dr.scn Eddurcrun3€D, die sowoht d€m Kornnr.nrar zum OECDMu(embkonrmer) .rts nuch dcn) OECD _ Haodbuch Ub€r den Inlornurionrauslausch rxnno'nnrcn wcrdcn Litnnen. crsichrlich isr, c^cheinr das tsnDkrchc,nmis mir eiDcnr wirliungs\ollc Intorm ionsrostirusch nicht unlercinb^r AIte Under RcEch,nlen iibcr d&s B trk8ehc'Dnis o<ter ut,er Uic lb8obenrcchrlichc ken en Gchcinnrrhnnt Di. Erfilllung dcs inl.milionnl lereinbrnen Srandrds des lnformxrionsros(rulchcs Uehielct lediglich besctrriinkc Ansnah cn von deo Bant8eh€im i\rcgetutrSe Lnd dlrlte drhcr ddr Vcrlruucn der RrnAcri ,ren ul(t BUrgcr in detr Schuu ihrcr Plrlalsphiirc rricht unleEmben tri) Er b(srchr Einlem.hmen dadiber. drss Anitcl 26 Abnlz 5 dcs Abkonrmens dic Vcdragssr oren nichtd! lerpflichrcr- Inform iorcn ruf arromrt ischer oder sp(nuaner (i!) E{ h(.rchr Einvern.hnrn dadib.( dss zur Austctung dcs Anikcts :6 nebcl| dcn .hen x geruhnen Crundsllrzetr luch d'c ius d.n Kommcnroltn d., OECD. lirrschlie0lich dcr vo'n OEfD-S.lrctarior crsrelhcn rclhnis.hcn Nor€ zu Anitct 26 dcs OEcD-Muqerab*omrtrls, dic di.scm Protokoll ls Anhsng tEigeltEl i\t. nbzulcrr.nd.n Anwctrdutrgrgrundslll2. ar b.dlctsi(htigcn sind. ZU URKUND DESSEN hlbctr dic hiezu Schorir Bcvollmiichriglen {.jcr bcidctr Vcnl.!gs\rllalen dicse\ TusirzprotoIoll unteTcichnet. CESCHEHEN zu /t/,tt L fir. .Zo.,rz in z$rifachcr AusfcrliSuns, jcdc ;n scorgishs, d.ut hEr und cn8lischcr Sprlche. wobei .ici.r Tcxl gl.ichc.mt0en lrrhcntis.h isr. B€i Au.lcgugsunrcrsrhiedcn Tcx( ma8gcblich. isr der etrllis.he fRotL)( ol ]JETWEEN CEOR6IA '\\D ]'I]E RF]PIJBLIC OF AUS IRIA AND ADDITIONAL PROTOCOL AMUNDINC TIIE AGREFI\,IENT FOR THE AVOIDANCE OF DoUBLE TAXATION WITH RESPECT TO TAXES ON INCOME ANf, ON CAPITAL. SIONED AT VIENNA oN lt APRIL2005 oeo.8in dnd the Republic of Ausrri! desirjng ro conctud€ x prorocot and rn Additional Proto(ol amending the AgreeDenl lor lh. ava;dinc. of dotrblc h$tion wirh rcspe.t lo raxcs on incomc and on capitll. si8ned ar Vicnna on 1l Aprit 2OOS (hcrcinrfier refend 0o as ,1he Hntc rgrccd os followsi Antl!_l Arlich l0ol the Ag,ccrncnlsh ll trreplrc.dh! thc tblkn\in8 .ARTICLE IO Dividends (l) D;ridcnds paid by .r @mp.tny, which is ri rcsidcnl of c Contrrcdng Sr c. ru I rEsidc r of lhc olherCorrrlcrint Shtc mly be Lorcd in tlDl orherSht.. (2) .') How.v€r. such dividcnds mry.rlso tc tar.d itl the Contncting Stal. ot which rhe cornp,ny pari'rg rhc dilidcnds is a rcsidc lnd .cc.rding ro rhc lcws ofrhar Stare. bur ;f rhe bcnclici.l owner or rhc dividcnds is r re\idetrr ot rhc orh.. ConrEcrilg Slare, rhc l,x so chnrgcd shall not excec,l l0 Frccnr of I hc gross nrnounr of rlE diyi.l. trds b) llrhe b.n€fici:rlown ris a complny (olherlhrn c painenhip). which holds directty at lenst l{) percrnt ol llrc ca{,ird of lhc conFny pr}ing thc dividads, such dividends shrlt br lnxrbl. o'1ly in $c ContEding Starc of which thc hEn.ficinl owncr ot rhe dividlnds is u ntis paESrtrph shill nor affcc! rhc hiution ut lh6 lunrpal|y in rEspe( of rhe pll)fils our of which thc dividcnds arc paid (l) Thc lerm dividends .s us.d in rhis Anicl€ means incomc from shrns, ,Jourssance" shlres or']cuirsance" righh. mining shares- f'urnders sh0rcs or orhcr ri8h$, not bcing debt- claims, pani(iparinS rt' FofiN, c wcll rs tncorc trom orhc. corpoE|! riShrs wltich is subj€cted lo rhe sim. trratior rErtm.nr as iruomc from sharcs by thc taws of rhe Srere of vhrch rhc company nnki'r8 lhc distriburior is n rerd.nr. (4)'tle pruvisions ot ptrmCrJphs I and 2 ofth's Anicle sh,rllnixrpply iffie bcmfic'rlo\!n€r ol rhc dividcnds, tEing s G.idcrr of ! Conrrdcrint SBtc. carrics on busincss in rhc olhcr Contra.ting State of which rhc c.mpany palinS thc dividcnds is a Esidcnr lhrough , permuncnt csEhiishmcnr siru cd lhcrcin and $c holding in nsprot of which the drvidc ds arc prid r: cl-l.cri\cl) con uulcd wirh $r.h pcrDnncnl cslrblisltnrcnr In n,(h en\c rhe pro!i$ons ofA rcl€ 7 sh!ll rppl\, (5) Whcrc r ron)pr y $hich is x residcnr of a Conlracring Sl . drrircs profils or incomc fronr rllc orher Conrncr;r8 Shte, rhxl olhc. SlaD rnay nol imfxrs. nny r pxirl h), lhe conrpxny. cxcepr insofirr ns srlctr di\ldcnds rtre prid tlt on the dilidcnds esidenl oI th r orhcr Sral€ or nNolir rs th. hoklio3 in ,.s|r..t ot \hich rh. dtvideNli !rc paid is cflbcrr!.ly .o[n.cr.d *irh penD!n.nr c\rrhlishmc r situ r.ti i,r ltul oth.r Stile. no, subJ&l the co,npany,s uodislrihuled p()fi1( n) n rtur on thc company's undisrribut€d profits, cven it rhcdiyidends ptlid or rhe undistriburcd prulirs consiri \holly or Fnty of p(,tirs or inco,nc ar;sing rtr such othcr Sl|rc ' A.U.tc 2 Adiclc 26 olthe Agrcenrenr sfirllbc r.ptcced hy lhc fbuowing: ,ARTICI-E 26 lxch llge of tlrbrmrr'on (t) The comprrc t aurhoriries of rhc Conlmcting Stotcs sha cxchangc such jntbrmarion as is forcsceably lele\ant fbr carrying our rhe provisions ofrhis Agrecmenl or ro rhc administration or €nfolEenl€nl ol thc dom€sric laps concerning ftrx€s ofevery kind and dcscription imposed on tFholf ol lhe Conrrrcrins Slares. or ol r€ir potilicat subdivisions or trcal ru(ttorilies, rniolir as rhc r,r^i ion lh.r.u,)d.r is no( conlrury ro tllc ASrccmcnr TIi: cxchang. of inlbrnrnlion is nol r€shclcd by Arlict€s I and 2 (l) Aoy i,rf(lnnlrion reccired under par.gnph I b) c Conrricli g Srarc shau b. rrc0ted as seerer in rhe \nmc rnunrrcr us i[lbrnration oboilr€d nder lhe domEsue l ws oi th r Smr€ and shaU bc discloscd only ro prnons or atrthorir;cs (inctu(line couds nd ndmioisrmire t'(ldies) conccmcd \\ irh rhe nsscssrenl or cottcclron ot. rh. cntbr.en)enl or proseculloll iI rr-slrccl oi, lhcdctcnnin!riurotapFals;rrclrrionlorhcrues,rteft.lroinpaEgrupht,orrhco\.6,Bhr ol thc above Snch p(rsons or [thorilies shall usc the irllbrm0rion only tbr such pulr)osrs. Th€y r y dirkrse lhe iflli,rmirlion in pubtic coull procecdings ot in judicial d€cisions Elen in such cascs rhe conlidenrinl'(y o[ perso -rctxrcd dlra moy hc wailed onty irsotar is this is ncftssary !o safcguard FrdomirEnlly lcgirjnarc intcr.sts of Inorl|cr perso or predonri anrty public interests. Nolqirhsh'didt lhc foltgoint. I'rfommUon rcclircd by r Conrracung Slat! m0y br uscd for othcr DurF)scs wh.n srch informarion m.y bc ur.d for sL,ch orhcr puToses otrd.' rhe la\s ol borh Sutcs and rtrc cornpcrcnl lolhority ol $c supptyrnS Stare nutholscs (l) ln no cxE sh ll lhc pruri\iorrs ot prflgrnph\ I and 2 br con$rued so lls ro irnF)v: on x Contr,rcrinB Stat. rhe ohliEitionl .rl rc c:rrry out rdnri iskrnvc [rasurcs al varirncc wirh Ge luws and tminislnlivd prJcrico ol rhltoroffic orhcr Conl.r.ring Srdrc: b) r, supply inforlh bn which is nor obEinnbt€ uftbr rhc taw\ or,n rh€ normat cours. of the adminisrErion of hnr or of rh. oth.r Contmcting $.lci c) ro supply hrlormation Ehich *outd dislos. my r[d., business, indrjnriaj. .om'nercirl or polisioal s€.ni or t.rdt pro..ss. or i.fomalion. lhe disctosuE ot tr.hich \ould bc conrrurf ro public pol'cy (odrc publie) or ro rhc fundrrn nht rithrr gnnr.d by a Srflre. in panrcular in rlrcrrcrof &h prolftrion (4) If inforrnxrion i\ rt4rEstcd by r Conrra.dng Sl,rc in rcrordrnc. with thh Anicte, theottler Conlra.ritrg Stare sh.ll usc irs informudon glth.riDt m6uru ro obhin OE rcqucsEd itrformalron, eletr though rfut o lcr Su& ma) nd nc.d sll.h intbrmation ,br its o$n Inr pr'ry,osai lhe obli8arion @nuincd in rtE pr.adin8 !.olcncc is subj..r ro rhc timiLorions of parigraph I bur in o cas! shrll sucb Iimihlior b. consrrud lo pcrmil I ConrrJolins Stal! 1() d.clin. ro supply infomariotr lolcly h.cauE it h.!s ru do,rEstrc inGr.sl in such intonnrtion (5) ln noea'. shill thc povisions oI pa'atnph I bc consuu.d ro Frm a Colr.rcling Sule to dccline to supply informatior solcly bccrusc the inlbnmrion is hcld by a bark. orhcr fin ci0t inslirutio . nomincc ff persoo actinS in !n sgancy or a fiduciffy capacity or hecausc it rclales lo ow ership itrrcrEsts ir a p.rson ' Amicle t The Conrnr(ling Sutcs rhlll nouli erch orh.r rhrough Jiplomllic ch.nneh rhit itt l.Brt p()eedurcs lo' rh. cnr\ r.ro li"cc oI rl'i{ Pmtulol hiyc beetr complclcd Tl'! Proroeot shal enler irno lbrce or rhc llrn dry of rhc lhi'd nxnrrh nexr hrto\li B rlc (hre ol rhc receipl of thc htter ol rh. norililllro s reie'rrd ro xlx)rc lhc Pro.isnrns ol rhis Pr.r(l(ot sha h ec tcr wirh reg:r(l ro ttrx.hlc pe.iod\ trgitrning on or nfrer I Jinrary of the cnter ar ycar nexr followitrg lhe yea, of rhc cnrry iiro totc of this P'otocot lN WITNI1SS WHIlRBOF lhc pl(]llpole tlllriesoi.rhe tu,o( onlractin! Sules, d t!,aurhorised rhcrelo. ha\ c signed lhis ltorocol DoNE i,] dupricrre rr ll.(?& * ol..Qb , zo.t.L . C.ana and Englirh lirnguagcs, nll thc Exls hcing equJly authcntic. drvergcnces of inLerprculior. lhc Engtish rert shltpr€vait . rn rhe Gcorgirn. i ADDITIONAL PROTOCOL Ar rhc morncn! of si8ni g lhc Protocol urEndin8 [le ASrccmcnl for LItc avoiddncc ol doublc lallrion wih ,rspccr lo laxcs on iDcunc rnd on capihl. sigtr.d fl Vicrna on I I April 2fi)5. this d y conclud€d bcrwcen Glorgir and lhc Rcpublic ol Au$ia.lhc undcrsiBned hnve agreed rhar rhc following provisions sfull form m inrcgnlpartofrhc Proto.ol: Ad Anrclc 26: (i) ]]le conrpcrcnl aothoriry of the applicrrl Store ihall pmvide lhe following inlornrarior) to rhe Lomp€t.rrt rLrthorily of lh. rcqu.sl.d Slal., whcn mskint . rcqu.sr for info.marion undcr thc Agremc l to d€monstmtc lhc totcu.\.61c rclcvrnc. of fic infonnntion lo the rcquest: (r) rtE idcnrily of dr D.rsd undcr cxrmiralion or invcstigarionl (b) a slllemenr of tlE infornation soughr includi"B irs nrlun and th€ fonn in which thc applicanr Srarc sish6 ro rEccivc lhc infmarnrn fmm ErcqucncdSt t!: (c) rhe ux purFrse ror which thc nrfonnrlion is s@8hli (d) gmundr tor belicving lhar rh. informrtion rcqucsbd is hcld i $e requeslcd Slile oI ii in rhc poss.ssion orcontrcl ot r F s6. wilhin lh. jurisdiction of th. Elrc.lad Slil€i (c) to lhc cxEnl Inown, rhc namc d rddr.ss olary pEson brlicved to tE in poss€ssion of rhc requcsGd infonretion: (f) a srllcrftnr rhar thc opplicanr Slorc hrs puBled,ll mons ovailobl. in irs own tcDitory lo ob6in U. infomution, cxc.pr lhos. thit would givc risc io dispmponkxatc difficullics. ('i) h is undcnhd lhat th. lrchangc of nformation Fovid.d in Aflrclc 26 does nor includ! m.asures *hich conslirutr "tirhing crpcditions" (iii) Ir is undcrsr.xxl rhu prratraph S ol Articl€ 26..l)cs nol rcquirE drc Conrmcring Srales lo exchangc inlbrmdtion on a spnr.ncous or ubmalic basir. (iv) ll is und€Rrood rhal - in addilio[ lo rh. $ovc-mlntioned principles - lor rhc inrcrFclrrion of Anicl. 25 rh€ pnmipl.s .srablish.d in thc OECD Comm.nu'rjes includin8 6 Aruls lcrhnicll trote on p;rra8raph 5 ofArliclc 26 olthe OIaCD Modct Tax Conlcntiotr Pira8mph 5 ol Aniclc 16 ol lhc OECD Model t x Conlcntion provrdcs rtrrL bJnt r.recv clrnor be rtr ohnxcl. to cxchrnlc ol i ilmfli. lbr la\ plrpoc$ Arricte 26.lso provides fo. imponinr srlcgurrrd\ ir oddr to pnnecr thc contidenlialty ol rarpalers i'rformarnrn Thc nrndard requires inli)nn ion c\ch:r !e on n:quen only Whcrc infomrrion ir rcqrlesred. ir rrusl bc crchrnled onl) wh!re ir ir "lues..ably r.lcv.nr" lo the !dnrinisrflrrion or enforccmenr ol rhc do'ncslic hqr otlhc llcrr! prm er. Counrri.s arc nol tibeny roengqe in lishing erDedilions" or to r.quesr intornration rhat is unlikely to be rele!0nr lo Lhe hx xI irs ol a Srrctr r xpoycr ln formul0ring rhcrr requcsh corDp€r.nr Urhor;rics shoutd .leDonsrmle lhc lbrrs.a hle relcvunce ot lhe eqoesred ini"ormarion l wor d, 1or trrsr ncc. nol t€ possible for a Sure ro r€qucsl irrformation mndomtv on bank accounts h€td h) irs rcsidcnrs in b nks lot:llcd in the o )cr Sr rc Aho, .ven ,vhc audiri t n laxpnyer,:r t]]r adnrinislru(ion $ould trol reqrcsr rnlbrmnrion on a sEcific raxpayer when no trnnsflcriorr or indieltiorr ol Nssibl€ lrnlslclions has beer) ideuritied .rs nlvotving nexus wirh rtle orh€r sh(c On rhe orher hrnd. lir crrnrplc. when n trr\ idminisrmlion asscsses lhe rar Labilit) ol.r sp€cific lrxpilyer lnd suspecls Ur.lr fiis lnxpAycr har a bank acco nr in rhc orher Srore, lhcn rlrc co'np.rcnr rurhoriry n)ry rc4uesr inlormlrio. on rhis sn€cific hxpxyer This coutd olso b€ rh. case, *hcre ! nurnber ol kxpolc's halc been idcotrfied, for ex.rmpte, es hordjng olTshore cr.dn crnls t'om brnks located nr thc oficr sratc The Equcsting Slale should, howcv€r. h vc puisucd ull d,)ntcstic nlcrns ro nccess rhc requcsrcd inlbnnnlion. For furrher dctr;ls, you day rvish lo con\Ill the comnrenla cslorhcAtucle26oflhcOECDM(xt€lTrxCon\entionaniJ Aniclc 5 ol lh. ModelAgreement on Exchange oftnfonnorion Whcre i,rlinrrdrion is cxctrcng.d it is $'biccr ro sEicr coniid.nfidtiry ,utes tr is erpessry I(,vided in r\niclc 16 lhJr in,bnnation conrmuniuled shtl bc rrcrrcd rs secrei It cl)n . tv he us.d fo. rhc purposei piovided lor i thc eonvcnliol Sanclions for re violation 0f \uch $crccy rc Boverned by ddrni i{rilivc ,rnd pLnrl laws ;n atl srarcs Typicajty. unaurhonsed disclosure ol rrr rel r.d intbirn rion r.cciled riuh .,norhcr.onnrrv is r crimiimt oflcri punishlblc b) !jnil senre ce I As you.!n see fiom lhcsc erplanalions, \rhicl, you crn find in thc OECD Model 'lrr Cotrvenrion commcnr3ry. ns \*cll lL\ in lhe OECD Manr'.I on liform.ron c\.h3nge, bdnk scu-..y r. nor an.omDatibl€ wirh etf€erve .rclrln8c of infonnalion lor tnx Purposes. All counuies havc blnk scrjrccy or conl-idcntialily ru1.s. Mcerirrg lhe rnrcnrrlionnllv lgrccd srnr ard otr c\ch.ngc ot info'n]lrion rcquires only linircd erccFrons to h nk sccrcoy rul€s and wo ldnoru deflnin€ lhe confidence ol c ( i^ns irrll|c proec tion of lheir privat)' M wttNESS wttliREOF rhc ptctripor.nrirncs ofrhe r\'o Conlracling Slxt€s. duly 0utlDris.d lhcreh, h,rvc riisn.d lhis Addirion l Ptotocol DoNIl in dupr,cnre i,r .. .l/ i.U!.4 .'. 2.L9.{ '. 2o41- in rtrc ccorsian Cenn r nd English lrngLrnBes, xll the exls bting €qually nutlEnlic In cllsc of 'ny diverge ces of itrrcrprct lioo, Lhe English rcrt sh0ll pr.v:'il