S.L. 123.154 Art. 5the following a request of the and the form from the is held in the within the believed to be the law and the requested Party then the to obtain the in the normal with this available in would give

The competent authority of the applicant Party shall provide information to the competent authority of the requested Party when making for information under the Agreement to demonstrate the foreseeable relevance information to the request:

(a) the identity of the person under examination or investigation;

(b) a statement of the information sought including its nature in which the applicant Party wishes to receive the information requested Party;

(c) the tax purpose for which the information is sought;

(d) grounds for believing that the information requested requested Party or is in the possession or control of a person jurisdiction of the requested Party;

(e) to the extent known, the name and address of any person in possession of the requested information;

(f) a statement that the request is in conformity with administrative practices of the applicant Party, that if information was within the jurisdiction of the applicant competent authority of the applicant Party would be able information under the laws of the applicant Party or course of administrative practice and that it is in conformity Agreement;

(g) a statement that the applicant Party has pursued all means its own territory to obtain the information, except those that rise to disproportionate difficulties.