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186 lines
17 KiB
Markdown
186 lines
17 KiB
Markdown
---
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titel: Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Aruba, en de
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Verenigde Mexicaanse Staten inzake de uitwisseling van informatie betreffende belastingen
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bwb_id: BWBV0006222
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type: verdrag
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status: geldend
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datum_inwerkingtreding: '2014-09-01'
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bron: https://wetten.overheid.nl/BWBV0006222
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citeertitel: Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Aruba,
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en de Verenigde Mexicaanse Staten inzake de uitwisseling van informatie betreffende
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belastingen
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---
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# Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Aruba, en de Verenigde Mexicaanse Staten inzake de uitwisseling van informatie betreffende belastingen
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### Artikel 1
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**1.** The competent authorities of the Contracting Parties shall provide assistance through exchange of information that is foreseeably relevant to the administration and enforcement of the domestic laws of the Contracting Parties concerning taxes covered by this Agreement. Such information shall include information that is foreseeably relevant to the determination, assessment and collection of such taxes, the recovery and enforcement of tax claims, or the investigation or prosecution of tax matters. Information shall be exchanged in accordance with the provisions of this Agreement and shall be treated as confidential in the manner provided in Article 8. The rights and safeguards secured to persons by the laws or administrative practice of the Requested Party remain applicable to the extent that they do not unduly prevent or delay effective exchange of information.
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**2.** As regards the Kingdom of the Netherlands, this Agreement shall apply only to Aruba.
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### Artikel 2
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The Requested Party is not obligated to provide information which is neither held by its authorities nor in the possession or control of persons who are within its territorial jurisdiction.
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### Artikel 3
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The competent authorities may take into consideration the commentaries pertaining to the 2002 Agreement on Exchange of Information on Tax Matters of the Organisation for Economic Cooperation and Development (OECD Model Agreement) when interpreting provisions of this Agreement that are identical to the provisions in that OECD Model Agreement.
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### Artikel 4
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**1.** The existing taxes which are the subject of this Agreement are taxes of every kind and description in both Contracting Parties.
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**2.** This Agreement shall also apply to any identical or substantially similar taxes imposed 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 shall notify each other of any substantial changes to the taxation and related information gathering measures covered by this Agreement.
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**3.** The Agreement shall not apply to taxes imposed by any states, municipalities, or other political subdivisions, or possessions of a Contracting Party.
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### Artikel 5
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**1.**
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For the purposes of this Agreement, unless otherwise defined:
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a) a)
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the term “Contracting Party” means the Kingdom of the Netherlands, in respect of Aruba, or Mexico as the context requires;
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b) b)
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the term “Aruba” means that part of the Kingdom of the Netherlands that is situated in the Caribbean Sea and consists of the territory of Aruba including the territorial waters thereof and the part of the seabed and its sub-soil over which the Kingdom of the Netherlands has sovereign rights in accordance with international law;
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c) c)
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the term “Mexico” means the United Mexican States; used in a geographical sense it includes the territory of the United Mexican States, as well as the integrated parts of the Federation, the islands, including the reefs and cays in the adjacent waters, the islands of Guadalupe and Revillagigedo, the continental shelf and the seabed and sub-soil of the islands, cays and reefs, the waters of the territorial seas and the inland waters and beyond them the areas over which, in accordance with international law, Mexico may exercise its sovereign rights of exploration and exploitation of the natural resources of the seabed, sub-soil and the supra-jacent waters, and the air space of the national territory to the extent and under conditions established by international law;
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d) d)
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the term “competent authority” means in the case of Aruba, the Minister in charge of Finance or his authorized representative and,in the case of Mexico, the Ministry of Finance and Public Credit;
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e) e)
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the term “person” includes an individual, a company and any other body of persons;
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f) f)
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the term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes;
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g) g)
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the term “publicly traded company” means any company whose principal class of shares is listed on a recognised stock exchange provided its listed shares can be readily purchased or sold by the public. Shares can be purchased or sold “by the public” if the purchase or sale of shares is not implicitly or explicitly restricted to a limited group of investors;
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h) h)
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the term “principal class of shares” means the class or classes of shares representing a majority of the voting power and value of the company;
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i) i)
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the term “recognised stock exchange” means any stock exchange agreed upon by the competent authorities of the Contracting Parties;
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j) j)
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the term “collective investment fund or scheme” means any pooled investment vehicle, irrespective of legal form. The term “public collective investment fund or scheme” means any collective investment fund or scheme provided the units, shares or other interests in the fund or scheme can be readily purchased, sold or redeemed by the public. Units, shares or 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 explicitly restricted to a limited group of investors;
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k) k)
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the term “tax” means any tax to which this Agreement applies;
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l) l)
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the term “Applicant Party” means the Contracting Party requesting information;
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m) m)
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the term ”Requested Party” means the Contracting Party requested to provide information;
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n) n)
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the term “information gathering measures” means laws and administrative or judicial procedures that enable a Contracting Party to obtain and provide the requested information;
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o) o)
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the term “information” means any fact, statement or record in any form whatever;
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p) p)
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the term “criminal laws” means all criminal laws designated as such under domestic law irrespective of whether contained in the tax laws, the criminal code or other statutes;
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q) q)
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the term “criminal tax matters” means tax matters involving intentional conduct which is liable to prosecution under the criminal laws of the Applicant Party.
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**2.** 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, have the meaning that it has at that time under the law of that Party, any meaning under the applicable tax laws of that Party prevailing over a meaning given to the term under other laws of that Party.
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### Artikel 6
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**1.** The competent authorities of the Contracting Parties shall exchange information in order to administer and enforce the provisions of their domestic laws concerning the taxes covered by this Agreement, including information to effect the determination, assessment, and collection of such taxes, and the recovery and enforcement of tax claims, or the investigation or prosecution of tax matters.
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**2.**
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The laws or practices of the Requested Party regarding the reception and disclosure of the information referred to in this Agreement, shall not prevent nor affect the correspondent measures of the competent authority of the Requested Party to obtain and provide information:
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a) a)
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from proxies or persons who act as agents or fiduciaries, as well as from financial entities;
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b) b)
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in relation to the identification of shareholders or partners of a person or other collective entity; or
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c) c)
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in possession of the competent authority.
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**3.** The competent authorities of the Contracting Parties shall spontaneously transmit to each other information foreseeably relevant to the purposes referred to in paragraph 1 of this Article. The competent authorities shall determine the information to be exchanged, establishing the mode and language in which it shall be furnished.
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**4.** The competent authority of the Requested Party shall provide information upon request by the competent authority of the Applicant Party for the purposes referred to in paragraph 1 of this Article. Where the information available in the tax files of the Requested Party is not sufficient to comply with the request, that Party shall use all relevant information gathering measures provided for in its domestic legislation, in order to provide the Applicant Party with the requested information, such as the examination of books, documents, records or other tangible property that may be useful or essential for such inquiry.
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**5.** Where a Contracting Party requests information pursuant to paragraph 4 of this Article, the Requested Party shall obtain the information in the same manner, and provide it in the same form, as if the tax of the Applicant Party were the tax of the Requested Party and were being imposed by this last mentioned Party.
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**6.**
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If specifically requested by the competent authority of the Applicant Party, the competent authority of the Requested Party shall, to the extent allowable under its domestic laws, observe the following procedures and formalities to provide the requested information:
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a) a)
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specify the time and place for the taking of testimony or the production of books, documents, records and other tangible property;
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b) b)
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secure for examination the original books, documents, records and other tangible goods, without modifying them;
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c) c)
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secure or produce true and correct copies of originals (including books, documents, declarations and records);
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d) d)
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determine the authenticity of books, documents, records and other tangible property produced;
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e) e)
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carry out any other measure not at variance with the laws and administrative practices of the Requested Party; and
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f) f)
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certify either that the procedures requested by the competent authority of the Applicant Party were followed or that the procedures requested could not be followed, with an explanation of the reason therefore.
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**7.** The provisions of the preceding paragraphs shall be construed so as to impose on a Contracting Party the obligation to use all legal means and its best efforts to execute a request.
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**8.** The Requested Party shall act with due diligence and shall respond to a request within sixty (60) days from the reception of the request.
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**9.** In the event of an impossibility to fulfill a request in the period of time set forth for such purpose, or of difficulty to obtain the information, or of a declination of the request, the competent authority of the Requested Party shall inform such event to the competent authority of the Applicant Party, stating the probable date in which the answer might be sent, the nature of the obstacles, the difficulty to obtain the information or the reasons for the refusal of the request, as the case may be.
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**10.** Where information is requested by a Contracting Party pursuant to the provisions of this Article, the Requested Party, notwithstanding that such information might not be necessary at that moment for the tax purposes of such Party, shall obtain and furnish it in the same manner as if the tax of the Applicant Party were the tax of the Requested Party and had been applied by this last mentioned Party.
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**11.** The information obtained under this Agreement shall be considered certain simply by reason of its reception by the Applicant Party, unless conflicting evidence is provided.
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### Artikel 7
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**1.** The Requested Party shall not be required to obtain or provide information that the Applicant Party would not be able to obtain under its own laws for purposes of the administration or enforcement of its own tax laws. The competent authority of the Requested Party may decline to assist where the request is not made in conformity with this Agreement.
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**2.** The provisions of this Agreement shall not impose on a Contracting Party the obligation to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process. Notwithstanding the foregoing, information of the type referred to in paragraph 2 of Article 6 shall not be treated as such a secret or trade process merely because it meets the criteria in that paragraph.
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**3.**
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The provisions of this Agreement shall not impose on a Contracting Party the obligation to obtain or provide information, which would reveal confidential communications between a client and an attorney, solicitor or other admitted legal representative where such communications are:
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a) a)
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produced for the purposes of seeking or providing legal advice; or
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b) b)
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produced for the purposes of use in existing or contemplated legal proceedings.
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**4.** The Requested Party may decline a request for information if the disclosure of the information would be contrary to public policy (*ordre public*).
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**5.** A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayer.
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**6.** The Requested Party may decline a request for information if the information is requested by the Applicant Party to administer or enforce a provision of the tax law of the Applicant Party, or any requirement connected therewith, which discriminates against a national of the Requested Party as compared with a national of the Applicant Party in the same circumstances.
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### Artikel 8
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Any information received by a Contracting Party under this Agreement shall be treated as confidential and may be disclosed only to persons or authorities (including courts and administrative bodies) in the jurisdiction of the Contracting Party concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by this Agreement. Such persons or authorities shall use such information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. The information may not be disclosed to any other person or entity or authority or any other jurisdiction without the express written consent of the competent authority of the Requested Party.
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### Artikel 9
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Unless the competent authorities of the Contracting Parties otherwise agree, ordinary costs incurred in providing assistance shall be borne by the Requested Party, and extraordinary costs incurred in providing assistance (including reasonable costs of engaging external advisors in connection with litigation or otherwise) shall be borne by the Applicant Party. At the request of either Contracting Party, the competent authorities shall consult as necessary with regard to this Article, and in particular the competent authority of the Requested Party shall consult with the competent authority of the Applicant Party in advance if the costs of providing information with respect to a specific request are expected to be significant.
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### Artikel 10
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The Contracting Parties shall enact any legislation necessary to comply with, and give effect to the terms of this Agreement.
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### Artikel 11
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**1.** The competent authorities of the Contracting Parties shall jointly endeavour to resolve any difficulties or doubts arising as to the interpretation or application of this Agreement.
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**2.** In addition to the endeavours referred to in paragraph 1, the competent authorities of the Contracting Parties may mutually determine the procedures to be used under Article 6.
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**3.** The competent authorities of the Contracting Parties may communicate with each other directly for the purposes of this Article.
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**4.** The Contracting Parties may also agree on other forms of dispute resolution.
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### Artikel 12
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**1.** The Governments of the Contracting Parties shall notify each other in writing, through diplomatic channels, that the internal procedures required by each Contracting Party for the entry into force of this Agreement have been complied with.
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**2.** This Agreement shall enter into force on the first day of the second month following the date of receipt of the later of the notifications referred to in paragraph 1.
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**3.** The provisions of this Agreement shall apply in their terms to information predating the coming into force of this Agreement.
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### Artikel 13
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**1.** This Agreement shall remain in force until terminated by a Contracting Party. Either Contracting Party may terminate the Agreement, through diplomatic channels, by giving written notice of termination at least six (6) months before the end of any calendar year beginning on or after the expiration of a period of two (2) years from the date of its entry into force.
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**2.** In such event, the Agreement shall cease to have effect the first day of January in the next calendar year following that in which the notice is given.
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**3.** Notwithstanding any termination of this Agreement the Contracting Parties shall remain bound by the provisions of Article 8 with respect to any information obtained under this Agreement.
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