Protocol Norway - Brazil

Protocol amending the Convention between the Government of the Kingdom of Norway and the Government of the Federative Republic of Brazil for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital, signed at Brasilia on 21 August 1980.

The Government of the Kingdom of Norway and the Government of the Federative Republic of Brazil; desiring to amend the Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital, signed at Brasilia on 21 August 1980 (hereinafter referred to as "the Convention");

have agreed as follows:

Article I

Article 27 of the Convention shall be deleted and replaced by the following:

"Article 27

Exchange of information

1. The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Convention or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States, at national or federal levels, insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Articies 1 and 2, but covers only federal taxes in the case of Brazil.

2. Any information received under paragraph 1 by a Contracting State shall be treated as secret in the same manner as information obtained under the dornestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, the determination of appeals in relation to the taxes referred to in paragraph 1, or the oversight of the above. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.

3. In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting State the obligation:

a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;

b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;

c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information the disclosure of which would be contrary to public policy (ordre public).

4. If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall use its information gathering measures to obtain the requested information, even though that other State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 but in no case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information.

5. In no case shall the provisions of paragraph 3 be construed to permit a Contracting State todecline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person."

Article II

Each Contracting State shall notify the other in writing, through diplomatic channels, of the completion of the procedures required by its laws for the bringing into force of this Protocol. The Protocol shall enter into force 30 days after the date of receipt of the later of these notifications and its provisions shall have effect on that date.

Article III

This Protocol, which shall form an integral part of the Convention, shall remain in force as long as the Convention remains in force and shall apply as long as the Convention itself is applicable. The provisions of this Protocol shall also apply in their terms to information predating the coming into force of this Protocol

IN WITNESS WHEREOF the undersigned, duly authorised thereto, have signed this Protocol.

DONE in duplicate at Brasilia, this 20th day of February 2014, in the Norwegian, Portuguese, and English languages, all three texts being equally authentic. In case of divergence of interpretation, the English text shall prevail.

For the Government of the Kingdom of Norway:
Aud Marit Wiig
Ambassador

For the Government of the Federative Republic of Brazil:
Carlos Barreto
Secretary of the Revenue Service

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