S.L. 123.156 Art. 8Authority when it is in place (i) to this and (ii) the processes effective and resolve to administer shall that each

Following entry into force of this Agreement, each Competent shall provide written notification to the other Competent Authority satisfied that the jurisdiction of the other Competent Authority has appropriate safeguards to ensure that the information received pursuant Agreement shall remain confidential and be used solely for tax purposes; infrastructure for an effective exchange relationship (including established for ensuring timely, accurate, and confidential information exchanges, reliable communications, and demonstrated capabilities to promptly questions and concerns about exchanges or requests for exchanges and the provisions of Article 5 of this Agreement). The Competent Authorities endeavour in good faith to meet, prior to September 2015, to establish jurisdiction has such safeguards and infrastructure in place.