Page 457 - ΔΟΚΙΜΗ

448 ΕΠΙΣΗΜΗ ΕΦΗΜΕΡΙΔΑ ΤΗΣ 4ης ΑΠΡΙΛΙΟΥ 1984
(5) Ιη caBes where this Convention speo1fies a dollar
amount, the competent authorities may agree to a higher
dollar amount.
(6) The competent authorities ο! the Contraotlng States
may prescribe such rules and proceduree ΒΒ are necessary
Ιο carry out the purposea ο! this Convention.
Artic1e 28
EXCHANGE OF INFORN~TION
(1) The competent autllori ties ο! the COlltracting States
shall exchange such information Βθ is pertinent Ιο carrying
out the provisions ο! this Convention and ο! the domestic
laws ο! the Contracting States concerning taxes covered
by this Convention.
(a) The competent authority ο! each Contracting State
shall be empowered by this Convention Ιο secure within
that State such information βθ is necessa~y Ιο comply
with this provision.
(b) Any information θΟ exchanged shall be treated βθ
secret and shall ηοΙ be disclosed to any persons
other than those (1ncluding a court οτ administrative
body) concerned with assessment, col1ection, enforce–
ment, οτ proeecution 1η respect of or administration
of the taxes which 8Τθ the subject ο! this Convention.
(2) Ι! information is requested by a Contracting State
1η accordance with this Article, the other Contracting State
shall obtain the information to which the request relates ίη
the same manner ΒΒ ί! the tax ο! the first-mentioned
Contracting State were the tax ο! that other Contraoting
State and \Λ/ere being imposed by that other Contracting State.
Ι! specifically requested by the competent authority of a
Contracting State, the competent authority of the other
Contracting State shall provide information under this
Article ίη the form of depositions ο! witnesees and
authenticated cορίθθ ο! unedited original documents
(including books, papers, statemente, records, accounts, or
writings), to the same extent 8uoh depositions and documents
can be obtained under the laws and administrative praotioes
ο! such other Contracting State with respect to its own taxes.