MEMORANDUM OF UNDERSTANDING BETWEEN THE COMPETENT AUTHORITIES OF THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF JERSEY CONCERNING THE INTERPRETATION OR APPLICATION OF THE AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF JERSEY FOR THE EXCHANGE OF INFORMATION RELATING TO TAXES | | 中华人民共和国政府税务主管当局和泽西岛政府税务主管当局关于《中华人民共和国政府和泽西岛政府关于税收情报交换的协定》的解释或适用的谅解备忘录 |
| The State Administration of Taxation of the People's Republic of China and the Treasury and Resources Minister of Jersey (hereinafter referred to as “the competent authorities”), desiring to facilitate proper application of the Agreement between the Government of the People's Republic of China and the Government of Jersey for the Exchange of Information Relating to Taxes (hereinafter referred to as “the Agreement”), have reached the following understandings: | | 为有助于正确实施《中华人民共和国政府和泽西岛政府关于税收情报交换的协定》（以下简称“协定”），中华人民共和国国家税务总局和泽西岛财政资源部部长（以下简称“主管当局”）达成谅解如下： |
| 1. With respect to paragraph 8 of Article 5 (Exchange of Information Upon Request) of the Agreement, it is understood that 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 of the requested Party shall: | | 一、关于协定第五条（专项情报交换）第八款，双方认为，被请求方主管当局应尽快向请求方提供所请求的情报。为保证尽快回复，被请求方主管当局应： |
| (a) confirm receipt of a request in writing to the competent authority of the requesting Party and shall notify the competent authority of the requesting Party of deficiencies in the request, if any, within 60 days of receipt of the request. | | （一）以书面形式向请求方主管当局确认收到请求，如果请求存在不足之处，应在收到请求后60日内将请求内容不足部分通知请求方主管当局； |
| (b) if the competent authority of the requested Party has been unable to obtain and provide the information within 90 days of receipt of the request, including if it encounters obstacles in furnishing the information or it refuses to furnish the information, it shall immediately inform the requesting Party, explaining the reason for its inability, the nature of the obstacles or the reasons for its refusal. | | （二）如果被请求方主管当局在收到情报请求后90日内不能获取并提供情报，包括在提供情报时遇到障碍或拒绝提供情报时，应立即通知请求方，并就不能提供情报的原因、遇到障碍的性质或拒绝理由做出说明。 |
| 2. With respect to Article 10 (Costs) it is understood that: | | 二、关于协定第十条（费用），双方认为： |
| (a) The term “extraordinary costs” includes, but is not limited to: | | （一）“非日常费用”一语包括但不限于： |
(i) reasonable costs of reproducing and transporting documents or records to the competent authority of the requesting Party;
．．．．．． | | 1.复制和向请求方主管当局传送文件或记录的合理费用；
．．．．．． |
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