PROTOCOL

9ETWEEN
THE REPUBLIC OF SAN MARINO
AND
THE REPUBLIC OF AUSTRIA
AND ADDITIONAL PROTOCOL
':"JENDING THE CONVENTION WITH RESPECT TO TAXES ON INCOME AND ON
CAPITAL
SIGNED AT VIENNA ON 24 NOVEMBER 2004
!">e l'Ieoubli<: 01 San Manoo
DESIRING to cooctude a Protocol and an Protocol amending the
Wlth respect 10 Taxes on Income and on CaPItal, signed at Vienna on 24
"""':!"':;>er 2004 Iheremafter referred 10 as "the Convention"),
aQreed as fOllOws
ArtICle 26 of the ConvenllOO sheft be repiaced by Ihe followJng.
"ARTICLE 26
Excl"l3nge o( InformallOfl
The competent authof"ltJes 01 the Contracting Slates shall such
llformabOfllls IS foreseeably relevant for carry.ng out the pI'O\'ISIOfIS of Iflls ConventIOn
)r 10 the admlOistratlOO or III'1forcement 01 tI"Ie domesfoe laws concerning ta)(es of f1VfJr"y
"00 aoo de$Crtp\1OO IITlposed 00 beha" ot the Contr"llc!nlg States. or 01 lt1eor political
;ub(lrv,sooos or local authon1les. insofar as lhe t(l)(atooo tl"lereunder '5 not contrary 10 Ihe
:.onventooo lhe of onformatlon IS nOl restriCted by ArtICles I and 2.
) An'll Informatoon receive(! under palsglilph 1 by a Contrac!ing Slalo shall be
realed as secrel In Ihe same manner as information Obtained U1lder the domestiC laws
" that State and shall be disclosed only to persons or (indlKhng coons and
,dmmis:ratlW bodies) concerned WIth the aS589sment or coI1OC1tOn ot the entorcemllf1t
JI' prosecutlOO Ir1 respeo:;t 01. the deteflTlinalOOO of appeals In relatoOn to trill taKes
&lerred 10 in paragraph I . or the overs.ghl oIlt1e above. Such persons or authooloes
*Is" lISe the mformallOrl only for such purpases They may diSCI!;)&; the ,nlormatoon In
lUbloe court proceedtngs or In judICial dec'soons Notwo\hstand,ng !he forElgOlflQ.
recerved by a Contracting State /TIay be used for other purposes when such
'llomoat'on may be used l or such olhel purposes under the laws of both States and the
,ompetent aulhonty of Ih& suppjying State auth()I!ses such use
! In no case shall the prOVISions of paragraphs I and 2 be coostnJed so as to
on II Contraclmg Slate the OOI'gallOO:
I. to carry out adm''lrstrabve meaSUrM III vanance WIth the laws and
lom,rulitr8t,ye Pfacloce 01 thai or of the O1ller Coolractlng Slate:
10 supply IIllorma!>oo whiCh IS not Obta'nable under the taws or in tile norma'
coorse of the adm,n'stratlOn at that or 01 tl'l8 other Slate
H. , -r
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4 If Infol"PTlafoon S 'eo.A5:90 t) a State ,'1 accorda'lCe .... 1"1'5
the ottler Contracting State shall use its information gathenng measures to obta,n the
requested inlormallOn, even though that other Stale may not need such Information lor
,ts own purposes. The obligahOn contained in lt1e preceding sentence is subject \0
the limitations 01 paragraph 3 but in no case shall such limltat.OI'Is be construed 10
perml' a Contracting Siale to decline to supply ,nfDm1alion solely because It has no
Interest in such inlormabon.
5 In no case shall the provisions of paragraph 3 be construed to permit a
Coo1ractlng State to decline to ,nlonnahon solely because the informallOn IS
held by a bank. other hnanc,al mshltJbon, l"Iorr"nee or person acting In an agency or a
fidUCiary capacity or because it relates to ownership ,nterests In a person
Article 2:
Paragraph 5 01 the eXisting Protocol S'9ned at Vienna on 24 November 2004 together
w.th the ConventlOO shall be deleted. but continue [0 be apohcable for the t(Uf;able
periods pOor to the effect oIth,s Protocol
The Contractlnq States shall nollly each other. through diplomatiC channels, that an
legal procedllfes !Of the entry Into force 01 thiS Protocol have been completed The
Protocol shall enler Inlo force on the first day ollhe third month next following the date
of the receipt 01 the latter 01 the notlficaboos referred to above. The proVIsIOns 01 thiS
Protocol shall have effect WIth regard to taxable periods beg,nning on or aller I
January 01 the calendar year next 100tOWlng the year of the entry into force at thiS
ProtOCOl
Article 4
I ThiS Protocol. which Shall form an Integral part of the Cooventlon. shall remain in lorce
as long as the Convention Itself IS applicable
;N WITNESS WHEREOF lhe plerllpotenbanes of the t ..... o CON'ac' '9 Sla'es J. 'Y
aulhorised lhereto, have signed this Protocol,
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000.1""'''' L A,
2009 DONE In duplicate at
In the Italian. German and English languages. all the texts OOlng equallv a ...
caso of any divergences of interpretation. the English text shall preya
FN the Repubhc of
San Marino:
For the Reput#lc 01

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.t,ODITIONAL PROTOCOL
At the moment 01 SIgning the Protocol amending the Conventoon WIth respect to Taxes
on Income and on Cap,tal signed al Vienna on 24 November 2004. this day concluded
between the Republic 01 San Marono and the Repubhc of Austria the underSIgned have
agreed that the follOWing provlSfOns shall form an Integral part of the Protocol.
ArtIcle 1
Ad Art,cie 26
1, The competent authority of the applicant Siale shall prOVIde the follOWing
,nformation to the competent aulhonly 01 the requested State ...men makmg a request
lor InformatfOn under the Convention to demQflstrate the foreseeable relevtmce of the
Information to the request
a. the odentlly ollhe person under or invesligallon:
C. a statement 0I1h9 ,nlOrm31JOO sought tnClul;!Irlg liS nature and the form In which
the State WIshes to receive the mformation 110fT) the requested Stale:
c, tho tall purpose lor whICh the information IS sought,
d grouflOs for that the requested is held In the requested
State or IS In the possessiOn or control 01 a person wrthln the junsdlctlon 01 the
requested State,
e the name al'ld address 01 any person beheved to be ,n pos5esslOll ot the
requested ,nformatioo:
a statement that the applicant State has pursued an weans available in Its own
temlOf}' 10 obtain Ihe Information. except those that woukl give rose to
disprooon'ooate d'fliculties
2 ,. 's .. n'.:!erstood lI'at the exchange of 'nformaM" pro",'ded ,n Anlcle 26 doeS ne'
-..cl.,l1e -<;a5.J'''5 "''''co. !;O"S
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be consodefe(! as '"
Thos Aacl,IlOIla1 Pc:x,oj . "t::":. sr.a l 'em: ar ca'" C' "":'''''ve'"'"""
'amain W1 force as!O:"; 'U t!"'e 0'" .-:sell' acc :: e
IN WITNESS WHEREOF the plenlpOtentianes 01 the two COfltracll1lg Stales dvly
aulhoflsed Ihereto. have s.Qned thiS AddltlOflal Protocol
(,

on JI-lfJ(L jd "I 2009
,n lhe "ahan, German and English languages. all me terts be'ng equally aulherlbc, In
case of any divergences of ,nle'PfetatoOrl the EnghSl'llexl shall prevail
For the RepublIC of
San Manno