„საგადასახადო საკითხებში ადმინისტრაციული ურთიერთდახმარების შესახებ კონვენციის შემსწორებელი ოქმი.

'4 B,$#H$'[r,iBB#,"Jf ]l-(O35?lirlst,?E^9?,r"Etrll3iEl COUNCIT COI{'€IL OT EUROPE DII.'IUIOPE Concil ol Entope T,edty S.ries - No 20E Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters Paris,27.V.2010 CE|S 208 - Muiuol ossitLrnce in bx rutt.ts (hat*ol), 27 v 2010 t. PrE.Erbl€ the Org i'ahon The memb€r States of the Coucil of EuroF 'nd th€ memb€r counfies of this Protocol' of (OECD)' sitnatortes {or Economic Co -oPeration and DeveloPment considerinSthattheConventiononMutu.lAdministrativeAssislaneinTaxMatter'done before at Shasbou;8 on 25 ,eu'ry 1988 (her€inaJter "the Convention")' was <onduded in txch mformation t€ agreement w;s leach'd on the intcmation'lly iSr'ed sitandard to trx matters; Considering that a net' cooPerative envrronmcnt has em€r8ed sin@ conduded, the Convention was available to allow the Considennt that it is desirable ihat a muliilateral instrument is made environment and al widest number of States to obtain the ben€fit ol the n€w co_oPerative tn the tat oI standards the same time to imPl€ment the hi8hen intemat'onal 'o_oP€ration lieldj Have atr€€d .s follows: Artide t ITh€seventhreotalofthePreambt€totheConventionshajlb€delcledandlePlacedbythe followint: or suPPly inforhation' havrnt "Convinced th€refore th.t Stat€s shou.ld carry out measures taking account regald to th€ necessity ot Protectint the conffdcntiality of info'mation' 'nd of flows and Personal data'" ointemational instrum€nts for the Protectron of Privacy 2 The fotlowing shall be added afier lhe s€venth reot'l of the Preimble to th€ Convenlion: and that il is desirable that "Consid€ring that a new co-oFrahv€ envirorun'nl hs ent€r8ed to obtain instrument rs m'de available to allow th' widest number of States th€ " -,i,u"*.] time imPlemcnt the same at and lhe b€ne{its oI t}le new co-oPerative environment highest intemational standards ofco_oP€ration in the tax field;" A icle II Arti.le 4 of the Convenhon shau be deleted and rePlaced by lh€ followint: "Atti.le 4 -GGner.l Ptovi.ion I' The Parties shatl €xch.nge any inlormation, in Partiorlar as Provided in ttussection' that is for"*."ffy ."t.r*t for the adminislration or enforcement of their domestic laws concemint the tarcs cover€d by this Convention' CErS 208 - Muttol assbttnce in tr, tutt R ( Prot6ol),27 v 2010 .l Delet€d Any Party nay, by a declaration addressed to one of lhe DePositaries, mdicte that, according to its internal legislation, its autholities may inform its resident or national b€fore transmrttint information conc€rrung hir! in conformity with Articlcs 5 and 7 " Arti.le IU The term "and" in paragraph r.b of Artide 18 of the Conventron shall be.ePla.€d by the The relerence to "Article 19'' in paragraph I f of Article 18 of the Conv€ntjon shall b€ replaed by a referenc€ to "Artide212 g" Articlc IV Anicle 19 of the Convenhon shau be deleted Artrcle 21 of th€ Convention shall be del€ted and rePlac€d by the followingi "Article 21- Protectior of persor! .nd lim ite to the obli8.tion to Prcvide assiElance Nothing in this Convention shall affect the nghts and sa(eguards socured to Persons by the laws or administrative pEctice of the requested Stat€. Excepr in the cas€ of Article l{, th€ Provisions of this Conventron shall not be construed so asto impos€ on the requesled State the obliSation: lo carry out mcasuEs at vanance with its own laws or administrative Practic€ or the laws or adminrstrarive Practie of the aPPli.ant State; ro carry out measures whi.h would b€ contrary to Pubtic Pol,.1 (ord"publE); own llws or ils adminiskativ€ to supply information whjch is not obtainable under 'ts practie or under the laws of the aPPlicant Stat€ or its admrnrstrative Practice, to supply information which would disclose any tradc, businest industriai, conunercial or Professional secret, or trade Proc€ss, or information, the disclosure of which would be conlrary to public Policy (ordr public); to provide adminiskahve assistane il arld insofar as it considers the tatation in the applicant State lo be contrary to 8en€rally acePted ldahon PinciPles or to the provisions of a convention lor the avoidane of double laration, or ol any other convention which the requested State has concluded with rhe aPPlicant Statei CETS2OB Mutual8ststrna in tn tuttc$ (Ptoto.ol), 27 V ?otq I to provide admj^istlative assist c€ for the PUrPos. of admrnistering or enforcing a provision of the td law of the aPPlicant Stale, or y requireheni conn€cted therewith, which dis.riminates aSainsl a national of lhe requesled State as comPared with a national ot thc aPPlicantState in the s.me circumstd(€sj Pu'sued all 8 to provide adrninistrative assistarce tf the aPPhcant Staie has notexcPt where reasonable measures .vailable under its laws or admrnistrative Practic€, remurse to suchmeasures would Sive ris€to disPrcPortionate difficulty, h to provrde assist @ in recovery in thos. o*s wh€r€ the admrnistlative burden for that State is clearly disProPortionate to the benefit to be derjve(l by the aPPlicant State II information is requested by the aPPlicant Stat€ in acordance with this Conventior\ the requ€st€d r€quested State shatl use ils information Sath€,rng measures lo obtain the lo ts om tax information inlormatioo even though the r€quested Stete rnay not ne€d such purpos€s The obligation contained m the Pre(tding s€ntenc€ rs subject to lhe limitations conufred in this Conventior! but in no case shall such limtations' rncludint in Partiorlar to decline to suPPIy thos€ of para8raPhs r and 2, b€ constlued to Frmit a requested State jnt'rest i^fornrntionsuch dom€stic solely becaus€ it has no in{ormation 'n tn no cas€ shall the Provrsions of this Convenhon, includin8 rn Partiolar thos€ of paratraphs l and 2, b€.onstrued to Permit a requested Stata to d€cline to suPPIy ,nfor-auon sofefy b€caus€ th€ intormation is held by a barl, orher financial institution' or because rt r€lates to nomrnee or person acting in an aSency or a fiduciary caPacilv ownershiP interests in a PeIson " Anicle VI Parat]aphs r and 2 ot A(rc|€ 22 shrllbe d€leted and rePlacd wrth I rhe lollowinSl treated as s€'r€t and Any informabon obtained by a Party und€r lhis Convention shall be dcnle+'c law of lhal Party Dlorected in rhe s.me manner as,nformi ectron of Pe6onal data, in and, ro rhe ertent need€d to ensure the accordance with the saleSlards which may uPPlying Panv as required under i ts dom€strc law or autlonties (includin8 Such informahon shall in any cise b€ dis.los€d onty to P€rsons with the assEssmenL collection courts and administrative or suP€rvrsory bodies) concemed the determination of aPPeals ol, or or recovery of the Gnforctm€nt or Prosecution in resPeci tq tax€s of that Party, or th€ oversiSht of lhe above Only the persons or in relation authorilies mentioned above m.y ue the information and lhen only for such PurPos€s court They may, notwithstandin8 the Provisions ot ParagraPh l, d's'lo$ it in Publtc such taxes" proeedints or iniudicial decisjons relating to CETS 208- MutllalBLrtrnce in ta\ iatt s (PtotuaD,27 V 2010 Arlicle VII Paragraph 2 ot Article 27 of the Convention shall be delered and replaced by the foltowing: '2 Notwithstudiry paraSraph 1, those Parries which are rn€mbe. States ot the Europ€an Union can apply, in the mutual relatiorLs, the possibihhes ol assisrance provided for by rhe Convention in s far as they allow a w rde r .o-operation than the possibiliries offered by the applicable Europ€an Union rules." Arlicle VIII The following paragraphs shallbe added at th€ end ofA.trcle 2E of the Convenrion: "{ Any member State of the Council ot Europe or any m€mber country of OECD which becomes a Party to the Convention after th€ €ntry into force of thc Protocol amendint this Conv€ntion, opened for sSnature on 276 May 2010 (lhe "2010 Protocol"), shall be a Parry to th€ Convention as amend€d by that Proto.ol, unless they €xpress a different intention m a written .ohmuication to on€ of th€ Depositan€s. 5 After the entry into (orce of the 2010 Protocol, any State which is nor a member of th€ Counol o, Europe or of the OECD may request to b€ invited to siSn and rarify rhis Conv.ntion as amended by the 2010 Proto.ol Any request to this effect shalt be addressed to one of the Depositarier who shall transmit it to the Parties The Depositary shall atso intom t}le Committee of Ministers ol the Council of Europ and the OECD Councit. The decision to inviie States whi€h so r€quest to become Part, to this Convenrion shall be taken by consensus by the Partjes to the Convention throuBh tne co.ordiiatint body In resp€ct of any State ratrfying the Convention as amend€d by the 2010 Protocol in accordance with this paragraph, this Convention shall enter into [o.ce on the first day of rhe month followinS the €xpiration of a period of three months after the dat€ of depolit of the instrument of ratifi.ation with one ofthe D€positaries 6 The provisions of this Conv€nhoh, as ame^ded by the 2010 P(itocol, shalt have effect for ad ministratr ve assislae relaled lo iarable penods b€EiMinB on or alrer l January of the year following the one ri which the Convention, as amended by the 2010 Protocol, entercd rnto force in resp€cr of a Pany, or where there is no taxable pedod, for adminisrradve assistane related to char8es lo tax arisin8 on or after I January ot the year following the one in which rhe Convcntron, as amended by the 2010 Protocol, entered i,rkr force in resp€d of a Party Any two or more Parties mey mutually a8ree that the Conventiorr as amended by the 2010 Protocol, shall have effect for admrnistratrve assistance relaied to earlier raxabl€ Periods or charSes to tax 7 Notwithstandint paratraph 6 tor tax matters involvint intentional conduct which is liable to pros€ortion under the criminal laws of the apphcant Party, the provisions of thjs Convention, as mended by the 2010 Protocol, shall have effect fron the date of entry into force in resped of a Party in relation to€arli€r taxable periods or char8es to tax " CETS 208-.. Muturl oJ;ittti{c in tta flutt E Grctml),27.V 2010 The followint subparatlaph shall be add€d after subpara8raph e ol paragraph l ol Article 30 of the Convention: '1 to apply paragnph 7 of Anicle 2E exclusively for administrahve assistee related to taxable peliods beginnint on or afte. r.,anuary of the third year preedint the one in whjch thc Convenhorr as am€nded by the 2010 Protocol, cntercd into for.e in retPed oI a Party, or whee there is no taxable penod, for administrativ€ assistane relaled to charges to tax arisint on or after I lmuary of the third year prec€ding the one rn \\,hich the Convenhon, as amended by the 2010 Prol ocol, en tered into lor.t rn resP€cl of a PaIt)'." The words "end any Party to thrs Convention" shalt be added alter the words 'm€mb€r countries o[ the OECD" in ParagraPh r ofArtide 32 ofthe Convcntion Arride D( This Protocol shall be oFn for sitnature by the Sitnatories to the Convention. It is subi.ct to ratihcatior! accePtanc€ or aPProval A siFatory rnay not ratifv, acc€Pt or aPProve thjs Protocol unless it has previously or simultancously rati(ied, accePted or aPProved the Convention. InsFum€nts of ratifi.atio& accPtuce or aPProval shall be dePosited with one of th€ D€positarics. This Proto<ol sh.ll ente. into forc€ on the ftrst day of the month loll(trvihE the €xPIrahon ofa p€nod of thre€ months after the dat€ on whi.h five Paitjes to the Convention hav€ expressd their cons€nt to be bound by the Protocol in aeordance with the Provisions o( paragraph l. In respect of any PaIty lo lhe Conventon whidr subs€quently exPr€ss€s its consent to bf bound by ii, the Ploto.ol shall ent€r into force on the firn day of rhe month followint the erpiration of a period of thr€e months alter the date of the dcPosit ot the inskument of raUf'catio D acc€ptancE or aPProv al. Ariicle X Th€ Depositary with whom an act, notification or communication has be€n accomPlished, shallnotify the memb€r Stales of the Council ofEuroP€, the hember countriesof OECD and any Party to the Conventjon as amend€d by thisProrool of: . any siSnature; b the deposit of any instrurnent of ratifrcaho4 accePtzm.e or aPProval; c any date of entry into force of this Protocol in accordar.! erith the Provisions o, Article IX; d yotheract, notificalion or onvnunicahon rcl ating lo this Protocol The Depostary receiving a corrunumcation or makint a notification in Pursuance of the provisions of paratraph l shall inlorm the other DePositary thereof CEIS 20E Mutual d*Etanc. n b, i,atters '': The Depositaries shall transm,t to th€ member Stares of the Coun.it of Europe ed rhe member countries ofthe OECD a.ertified copy of this proro.ol When this Protocol €nters inro force in accordance wiih Article IX, one of the Depositaries shall establish the text of rhe Convention as amended by rhis protocol d sha end a certitied copy to all the Parties ro rhc Convenlron as amended bv rhrs proro.ol In wrE\ess whereo( the undersigned, bring duly authori*d Lherero, have sitned the Don€ at Panr this 27c day of May 2010, in Enttish and French, both texts being equaly authentic, in two .opier one of which shall b€ deposited in the archives of rhe Counol of Europe and the other in thearchivesof rhe OECD. Page I of2 convention on [lutual Administrative Assistance CETS No': 127 Treaty open for slgn6ture bv ttre memuer state oi in Tax I'latters tiezu;;l of Eurcpe and the Membe' countries of oECD Entry into for.c Conditions: 5 Ratifictions Op.ninc tor.lgnatur. Date : 1/4/1995 oate ; 25l1/1988 Status as ot: 15/11/20ro Hember States of the Councll of Europe http://conventions coe.inUTreaty/CommurVChercheSig asp?NT=127&CM=l&DF=&CL=" 1111512010 Page 2 of 2 ;-i .t former Yoqoslav Republic of Macedonia Non'member States ol the councll of Europe nted states of America not followed by ratificanons: l]-E*-. - ., s.""t,. *,o*t l*tuabd .t to r.tf@dd e. su.tlgn r: slgnttuE 'td chtlndun'' il,'iIfrji,""j- ri.i o..r".tr..s . a.: Authorrtr.' r : r.mt@r rperonon c : cohhunbno o : obi*d@ Source I Tr.aty ofnce on http://@nventions coe-int http://conventions coe.intlTreaty/Commun/ChercheSig asp?NT= 127&CM=l&DF=&CL=" llll5l20l0 Page I of2 Protocol amending thG Convention on Mutual Administrative Assistance in Tax l'latters CETS No : 2O8 Ireatv open lo'srgnature bY the Signato'ies to Treat' EIs 127 op€.ing fo.3isnaturc Dat :27/5/20L0 EntrY into for'c Condltlons: Ratifdtlon by 5 States Parties to the Conventlon Date : ll st t!3 .. .rr rrl11/20r0 Member States ot the council of Europe http://conYentions.coe.int/Ireaty/Commun'/ChercheSig asp?NT=208&CM=8&DF=&CL= 1lll7l20l0 P^ge2 of2 lormer Yuqoslav Republtc of Macedonia Non member States of the Council of Europe EE EDE EDE EEE nited States of Amenca otal nomber ol ratif ictions/accesslons: r.**lo" s, srg*tra *,tttout E* .rcn as to rrttfiotion - sui suce$lon _ rr siqnature ''d rctandum' _ ", n , i"*.",ro,ir rj o*t.."uons _ A . Authontl.s r : re.nbdal Appri6uon c r comnlntcatEn o : obJ'ctDn' ' SouEe : Tr€aty Ofiice on httpr//conventions coe nt http://conventions coe int/Treaty/Commun/Cherchesig.asp?NT=208&CM=8&DF=&Cl':" lll17l20l0

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