- 1.If necessary, the competent authorities confer on the way in which the obligations resulting from this Memorandum are executed.
- 2.The information referred to under 3 of this Memorandum is provided -if possible- electronically in the standard OECD format (most recent version).
- 3.The information to be exchanged includes, if available, the tax identification numbers and/or information for personal identification. This relates to the information from both States.