notification 28 date of issue 1/4/2013 notification 28 date of issue 1/4/2013

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Fs t{6 iDT Trlf|na, {st {ifdcr+'rtf uril ERT sarrrT b;iffrs trr vtfr fr artfq fr'srq i5-g er€fi 6r srcfr 6I rtqrfr * 3rflfi are *'qerfi fra EFI wrrfr rtan t r+nrra 6I ssflil arfiq iFF'trrF P+(r rrq scfi :r{tcf qr qrn *' 5qtitit *. rq+nt ffi fir qrq"fi r frsh sres f, Fsfi fr(r frftqa w t wfu{a $$rCcneTRsi t Fs oqrt q{ E€Trefi lo('t r iiaa C Et d r.sn *rr * q-rEfi en *' sprn frd 3r{frfr d r+n 6i F* 3it-{ 3iffi eTtsI3It C AEqa loqt arqr t, sm qr6 sHFt s'q t qrfiTF|6 Hr gTQt Frqur C fsadT 6I trqF fr 3iffi qrdgeTrfr an;Tr ar(rqTt grqdururrfiTdI qlsfifI3fFt sr. dfuft srrrafr ffl="at St gcon fi 3iFt sTrrfiq r.uryfm, g-dr$ts frhrrtr ffi@}qdf ss{r$ d* trtrq €qrq, f MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the lst April.20l3 (INCOME-TAX) S.O' 924(E),-Whereas, an Agreement between the Government of'the Republic of lndia and the Government of Gibraltar fbr the Exchange of Information with respect to taxes was signcd at London on the lst day of Fcbr.uary. 2013(hereinafter referred to as the Agreemcnt): And whereas, the date of entry into force of the Agreement is the I lth day of March. 2013. being the date oi. later of the notifications of completion of the procedures as required by the respective laws fbr entry into fbrce ol the Agreement. in accordance with the provisions of article l2 of the Agreement: Norv. therefore. in exercise of the powers conferred by section 90 of the Income-tax Act, l96l (43 of 196 l). thc Central Government hereby directs that all the provisions of the Agreement between the Government of the Republic of lndia and the Government of Gibraltar for the exchange of information with respect to taxes. as set out in the Annexure hereto. shall be given et'fect to in the Union of India with effect from date of entry into {brce i.e. the I I th. March. 2013. fNotification No. 28i2013/F. No. 503/l t/2009-FTD-tl SANJAY KTJMAR MISI-lRA..lt. Secv. taB? 67f /3-3 ,tnr'u THEGAZETTE OF INDIA : EXTRAORDINARY lt)^Rr u-sF. iriirl __i:::ji] - AGREEMENT BETWEEN THE GOVERNMENT OF THE REPUBLIC OF INDIA AND THE GOVERNMENT OF GIBRALTAR FOR THE EXCHANGE OF iNTORTUNTTOX WITH RESPECT TO TAXES Whereas the Government of the Republic of India and the Government of Gibraltar .-the Contracting Parties" wish to enhance and facilitate the terms and conditions governing the exchange of information relating to taxes; Whereas it is acknowledged that Gibraltar under the terms of its Entrustment iiom the UK has the right to negotiate, conclude, perform and subject to the terms of this agreement terminate a Tax Information Exchans,c Agreement with India; .,' Now, therefore, the Contracting Parties hqve agreed to conclude the fbllowing Agreement which contains obligations on the part of India and Gibraltar only:i Article I Object and Scope of the Agreement The competent authorities of the Contracting Parties shall provide assistance through exchange ol' infbrmation that is foreseeably relevarit to the administration and enforcement of the domestic laws of the Contracting Parties concerning taxes covered by this Agreement. Such infbrmation shall include information that is tbreseeably relevant to the determination, assessment and collection o1'such taxes, the recovery and enlbrcement of tax claims, or the investigation or prosecution of tax matters. Infbrmation shall be exchanged in accordance with the provisions of this Agreement and shall be treated as confidential in the manner provided in Article 8. The rights and safeguards secured to persons by the laws or administrative practice of the requcsted party remain applicable to the extent that they do not unduly prevent or delay etl-ective exchange ofinfilrmation. Article 2 Jurisdiction Information shall be exchanged in accordance with this Agreement without regar.d to whether the person to whom the inlbrmation relates is, or whether the inforination is held by. a resident of a Contracting party. However, a ReQuested Party is not obliged to provide information which is neither held by its authorities nor. is in the possession or control of persons who are within its territorial iurisdiction. Article 3 Taxes Covered L The taxes which are the subject of this Agreement are: a) in India, taxes of every kind and description imposed by the Central Government or the Governments ol' political sub-divisions or local authorities, irrespective of the manner in which they are levied: b).in Gibraltar, taxes of every kind and description, irrespective of the manner in which they are levied. 2. This Agreement shall also apply to any identical taxes imposed after the date of signature of this Agrcement in addition to, or in place oil the existing taxes. This Agreement shall also apply to any substantially similar taxes imposed after the date of signature of this Agreement in addition to. or in place o1'. the existing taxes if the competent authorities of the Contracting Parties so agree. The competent authorities of the Contracting Parties shall notify each other ofany substantial changes to the taxation and related information gathering measures rvhich may affect the obligations of that Party pursuan, * rnjr::;:T.". Definitions l. For the purposes of this Agreement, unless otherwise defined: a) theterm"lndia" meanstheterritoryoflndiaandincludestheterritorialseaandairspaceaboveit.asrvellas any other maritime zone in which India has sovereign rights, other rights and jurisdiction. according to the Indian law and in accordance rvith international law, including the U.N. Convention on the Law of the Sea: b) the term Gibraltar means the territory of Gibraltar; I i ii t:m Il-qu-s 3(ii)l qlIdfilfqTt:3rglw{ul c) the term "Contracting Party" means India or Gibraltar as the context requires: d) the term "competent authority', means i) in the case of India, the Finance Minister, Government of India. or its authorized representative: ii) in the case of Gibraltar. the Minister of Finance or his author.ised representative: e) the term "person" includes an individual, a company, a body of persons and any other entity which is treated as a taxable unit under the taxation laws in force in the respective Contracting parties: f) the term "company" means any body corporate or any entity that is treated as a body corporate fqr tax purposes; g) the term "publicly traded company" means any company whose principal class of shares is listed on a recognised stock exchange provided its listed shares can be readily purchased or sold by the public. Shares can be purchased or sold "by the public" if the purchase or sale of shares is not imilicitly or explicitly restricted to a limited group of investors; h) the term "principal class of shares" means the class or classes of shares rcprcsenting a ma.jority of thc voting power and value of the company; i) the term."recognised stock exchange" means; (i) in India. the National Stock Exchange, the Bombay Stock Exchange, and any other stock exchange recognised by the Securities and Exchange Board of tndia; and (ii) any other stock exchange which the competent authorities agree to recognise fbr the purposes of this Agreement. j) the term "collective investment fund or scheme" means any pooled investment vehicle. irrespective of leeal form; k) the term "public collective investment fund or scheme" means any collective investment fund or scheme provided the units, shares or other interests in the fund or scheme can be readily purchased. sold or redeemed by the public. Units, shares or other interests in the fund or scheme can be readily purchased. sold or redeemed "by the public" if the purchase, sale or redemption is not implicitly or explicitly restr.icted 111 a limited group of investors; l) the term "tax" means any tax to which this Agreement applies; m) the term "requesting Party" means the Contracting Party submitting a request tbr infbrmation to. or having received infbrmation fiom, the requested party: n) the term "requested Party" means the Contracting Party which is requested to provide the information or which has provided informatiou o) the term "infbrmation gathering measures" means laws and administrative or judicial procedur.es that enablc a Contracting Party to obtain and provide the requested information; p) the term "information" means any t'act, statement, document or record in whatever form; q) the term "criminal tax matters" means tax matters involving intentional conduct. whether befbre or afier the entry into force of this agreement, which is liable to prosecution under the criminal laws and/or the tax larvs ofthe applicant Party; r) the term "criminal laws" means all criminal laws designated as such under domestic larv irrcspective ol' whether contained in the tax laws, the criminal code or other statutes. 2. As regards the application of this Agreement at any time by a Contracting Party, any term not defined there in shall. unless the context otherwise requires or the competent authorities agree to a common meaning pursuanr ro the provisions of Article I I of this Agreement, have the meaning that it has at that time under the law ol'that Party. any meaning under the applicable tax laws of that Party prevailing over a mcaning given to the term under other lar.vs of that Party. Article 5 Exchange of Information Upon Request l. The competent authority of the requested Party shall provide upon request intbrmation fbr the purposes ret'emed to in Article l. Such information shall be exchanged without regard to whether the requested Palty needs such intbrmation for its own tax purposes or whether the conduct being investigated would constitute a crime under the larvs ofthe requested Party ifsuch conduct occurred in the requested Party. 2. If the infbrmation in the possession of the competent authority of the requested Party is not sufUcient to enable it to comply with the request for information, that Party shall use all relevant infbrmation gathering measures to provide the requesting Party with the information requested, notwithstanding that the requested Party may not need such information for its own tax purposes. ^t l3 81 cI/tz-t\ L1 1' THE GAZETTE OI IN 3. If specilically requested by the competent authority of the requesting Party, the competent authority of the requested Party shall provide information under this Article, to the extent allowable under its domestic laws. in the form ofdepositions ofwitnesses and authenticated copies oforiginal records. 4.Each Contracting Party shall ensure that its competent authority, tbr the purposes specitied in Article I of this Agreement, has the authority to obtain and provide upon request: a) infr:rmation held by banks. other financial institutions, and any person. including nominees and trustees. acting in an agency or fiduciary capacity; b) infbrmation regarding the legal and beneficial ownelship of cornpanies. paltnerships. collective investmenI funds or schemes, trusts, foundations, "Anstalten" and other persons. including. within the constraints of Article 2, ownership information on all such persois in an. ownership chain; in the case of collective investment funds or schemes, information on shares, units and other interests; in the case of trusts. information on settlors, trustees and beneficiaries; in the cise of foundations, inlbrmation on tbunders. members of the foundation council and beneficiaiies; and equivalent information in case of entities that are neither trusts nor foundations. 5. This Agreement does not create an obligation on the Contracting Parties to obtain or provide ownership information with respect to publicly traded companies or public collective investment funds or schcmes unless such information can be obtained without giving rise to disproportionate difficulties. 6. The competent authority of the requesting Party 6hall provide the fbllowing information to the competent authority of the requested Party when making a request for infbrmation under the Agreement to demonstrate the fbreseeable relevance of the information to the reqlrest: (a) the identity of the person under examination or investigation; (b) the period for which information is requested; (c) the nature of the information requested and the form in which the requesting Party would pr.el'er to receive it; (d) the tax purpose for which the information is sorrght; (e) grounds fbr believing that the information requested is present in the requested Party <ir is in the possession or control ofa person within thejurisdiction ofthe requested party; (f) to the extent known, the name and address of any person believed to be in possession or control of the requested information; (g) a statement that the request is in conformity with the laws and administrative practices of the requesting Party, that if the requested information was within the .iurisdiction of the requesting party then the competent authority of the requesting Party would be able to obtain the information under thc laws of thc requesting Party or in the normal course of administrative practice and that it is in confbr.mity with this : Agreement; (h) a statenlent that the requesting Party has pursued all means available in its own territory to obtain the information, except those that would give rise to disproportionate difficulties. 7. The competent authority of the requested Party shall forward the requested information as promptly as possible to the requesting Party. To ensure a prompt response, the competent authority ofthe requested party shall: a) Confirm receipt of a request in writing to the competent authority of the requesting par"ty and shall notily the competent authority of the requesting Party of deficiencies in the request, if any, within 60 days olthe . receipt ofthe request. b) lf the competent authority of the requested Party has been unable to obtain and provide the inlbr.mation within 90 days of receipt of the request, including if it encounters obstacles in l'urnishing the infbr.mation or it refuses to furnish the information, it shall immediately infbrm the requesting Party. explaining the reason for its inability, the nature ofthe obstacles or the reasons for its refusal. Article 6 Tax Examinations Abroad I' At the request ofthe competent authority ofthe requesting Party, the requested Party may allow representativcs of the competent authority of the requesting Party to enter the territory of the requested party. to the extent permitted under its domestic laws, to interview individuals and examine records with the prior wiitten cgnsent ol' the individuals or other persons concerned. The competent authority of the requesting party shall notify the competent authority of the requested Party of the time and place of the intended meeting with the individuals concerned. 2. At the requ€st of the competent authority of the requesting Party, the requested party may allow repr.esentatives ofthe competent authority ofthe requesting Party to be present at the appropriate parfofa tax examination in the requested Party, in which case the competentauthority of therequested Party conductingthe cxamination shall. as soon as possible, notify the competent authority of the requesting Party about the time and place of the iqFr u_uo_s 3(ii)l qKd i5l llslq1 | eIqHRnl examination' the authority or official designated to carry out the examination and the procedures and conditions required by the requested Party for the conduct ofthe examination. All decisions with respect to the conduct ofthe tax examination shall be made by the Party conducting the examination, Article'7 . possibility of Declining a Request for information L The competent authority of the requested party may decline to assist: (a) where the request is not made in conformity with this Agreement; or (b) where the requesting Party has not pursued all means available in its own territory to obtain thc information, except where recourse to such means would give rise to disproportionate difliculty: or (c) where disclosure of the information would be contrary to public policy (ordre public) ol'the requested Party. 2. This Agreement shall not impose on a Contracting party the obligation: (i) to supply information which would disclose any trade, business. industrial. commercial or pr.ofessional secret or trade prdcess, provided that information described in paragraph 4 ofArticle 5 shall not be treated as such a secret or trade process merely because it meets the criteria in that paragraph; or (ii) to obtain or provide information, which would reveal confidential communications between a client and an attorney, solicitor or other admitted legal representative where such communications are: (a) produced for the purposes ofseeking or providing legal advice or (b) produced for the purposes ofuse in existing or contemplated lcgal proceedings. 3. A request for inlbrmation shall not be refused on the ground that the tax claim giving rise to the request is disputed. 4. The requested Party shall not be required to obtain and provide information which the requesting party would be unable to obtain in similar circumstances under its own laws for the purpose of the adminiitration-or enfbrcement of its own tax laws or in response to a valid request from the requested Party under this Agreemcnt. 5. The requested Party may decline a request for information if the information is requested by the requesting party to administer or enforce a provision of the tax law of the requesting Party. or any requirement connecied therewith. tvhich discriminates against a national of the requested Party as compared with a national of the requcsting par-ty in the same circumstances Article 8 Confidentiality Any inlbrmation received by a Contracting Party under this Agreement shall be treated as confidential and may be disclosed only to persons or authorities (including courts and administrative bodies) in the .lurisdiction of the Contracting Party concerned with the assessment or collection of, the enlbrcement or prosecution in respect of. or. the determination of appeals in relation to, the taxes covered by this Agreement. Such persons or authorities shall use such information only for such purposes. They may disclose the infbrmation in public court proceedings or in judicial decisions. The information may not be disclosed to any other person or entity or authority or any other jurisdiction (including a foreign Government) without the express written consent of the compctent authority of the Requested Party. Article 9 Costs l. Unless the competent authorities of the Contracting Parties otherwise agree. ordinary costs incurred in providing assistance shall be borne by the Requested Party, and, subject to the provisions ofthis Article. extraordinary costs incurred in providing assistance shall, ifthey exceed f500, be borne by the Requesting Party. 2. The competent authorities will consult each other in advance in any particular case where extraordinary costs are likely to exceed f500 to determine whether the Requesting Party will continue to pursue the request and bear the cost. 3. The competent authorities shall consult from time to time with regard to this Article. 4' Ordinary costs include internal administration costs, any minor external costs and overhead expenses incurr.ed by the Requested Party in reviewing and responding to information requests submitted by the Requested l)arty. Examples of extraordinary costs incurred in providing assistance include but are not limited to the tbllowing: a) reasonable l'ees charged by third parties for copying documents on behalf of the Requested Party: b) reasonable costs ofengaging interpreters, translators or other agreed experts: c) reasonable costs ofconveying documents to the Requesting Party; d) reasonable litigation costs of the Requested Party in relation to a specific request tbr intbrmation: e) reasonable costs fbr obtaining depositions or testimony. 13 14 THE GAZETTE OF INDIA : EXTRAORDINARY IPARr II--. SFrc. 3(ii ) | Article l0 Implementation Legislation I'he Contracting Parties shall enact any legislation necessary to comply with, and give efl'ect to, the terms of the Agreement. Article t I Mutual Agreement Procedure l. Where difficulties or doubts arise between the Coritracting Parties regarding the implementation or interpretation of the Agreement,'the competent authorities shall endeavour to .resolve the matter by mutual agreement. In addition, the competent authorities of the Contracting'Parties may mutually agree on the procedures to be used under Articles 5 and 6 of this Agreement. $ 2. The competent authorities of the Contracting Parties may communicate rvith each other directly tbr purposes of reaching agreement under this Article. Article | 2 Entrv,into Force l. The Contracting Parties shall notify each other in writing of the completion of the procedures required by the respective laws for the entry into force of this Agrg'ement. 2. This Agreernent shall enter into force on the date of the later of the notifications ref'erred to in paragraph 1 of' this Article. Upon entry into force it shall have effect: a) fior criminal tax matters on that date: and b) for all other matters covered in Article l, on that date, but only in respect oftaxable periods beginning on or after that date or. where there is no taxable period, all charges to tax arising on or afler that date. Article 13 l. This Agreement shall remain.in force until ,.r,n,*T;;o;ll,oi.r aonrru.ring party. 2.Either Contracting Party may, after the expiry of three years from the date of its entry into tbrce. terminate'the Agreement by serving a written notice of termination to the other Contracting Party through appropriate channels. 3' Such termination shall become efl'ective on the first day of the month fbllowing the expiration ol'a period of six months after the date of receipt of notice of termination by the other Contracting Party. All requests received up ttr the etfective date of termination shall be dealt with in accordance with the provisions of the Agreement. In witness whereol, the undersigned, being duly authorised thereto, have signed this Agreement. DONE in dupli'cate at London on this First day of February, 2013, each in the Hindi. and English languages. all texts being equally authentic. In case ofdivergence of interpretation, the E,nglish text shall pt"uuil. For the Government of the Republic of lndia: (Dr. JaiminiBhagwati) The High Commissioner of India to the United Kingdom For the Government of Gibraltar: \' (Gilbert l-icudi QC) Mirtister in-charge of Financial Services PrintedbytheManager,GovernmentoflndiaPress,RingRoad.M@ ! l i : i i i ) a' I I $i 'l I : j J : and Published by the Controller ofPublications. Delhi-l 10054