Protocol

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..... orities may take into consideration the commentaries pertaining to the 2002 Agreement on Exchange of Information on Tax Matters of the Organization for Economic Cooperation and Development (OECD Model Agreement) when interpreting provisions of the Agreement that are identical to the provisions in that OECD Model Agreement. (2) For the purpose of paragraph 7 of Article 5, it is understood that the .....

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..... llows: ( a ) Examples of extraordinary costs include, but are not limited to, the following: ( i ) reasonable costs of reproducing and transporting documents or records to the Competent Authority of the requesting Party; ( ii ) reasonable fees imposed by a financial institution or other third party record keeper for copying records and research related to a specific request for information; ( iii .....

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..... ereof the undersigned, being duly authorized thereto, have signed this Protocol. DONE in duplicate at London on this Twentieth day of December, 2011, each in the Hindi, and English languages, both texts being equally authentic. In case of divergence of interpretation, the English text shall prevail. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation .....

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