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12925 Israel - Treaty on Mutual Legal Assistance in Criminal Matters


   
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TREATIES AND OTHER INTERNATIONAL ACTS SERIES 12925

 

 

MUTUAL LEGAL ASSISTANCE

 

 

 

 

Treaty Between the
UNITED STATES OF AMERICA
and ISRAEL

 

Signed at Jerusalem January 26, 1998


with

Exchange of Notes

 

 

 



 

 


NOTE BY THE DEPARTMENT OF STATE

Pursuant to Public Law 89—497, approved July 8, 1966
(80 Stat. 271; 1 U.S.C. 113)—

“. . .the Treaties and Other International Acts Series issued
under the authority of the Secretary of State shall be competent
evidence . . . of the treaties, international agreements other than
treaties, and proclamations by the President of such treaties and
international agreements other than treaties, as the case may be,
therein contained, in all the courts of law and equity and of maritime
jurisdiction, and in all the tribunals and public offices of the
United States, and of the several States, without any further proof
or authentication thereof.”


 

 

 

 


ISRAEL

Mutual Legal Assistance

Treaty, with exchange of notes, signed at Jerusalem January 26, 1998;
Transmitted by the President of the United States of America
to the Senate April 2, 1998 (Treaty Doc. 105-40,
105th Congress, 2d Session);
Reported favorably by the Senate Committee on Foreign Relations
October 14, 1998 (Senate Executive Report No. 105-22,
105th Congress, 2d Session);
Advice and consent to ratification by the Senate
October 21, 1998;
Ratified by the President January 20, 1999;
Ratified by Israel March 18, 1999;
Ratifications exchanged at Washington May 25, 1999;
Entered into force May 25, 1999.

TREATY BETWEEN
THE GOVERNMENT OF THE UNITED STATES OF AMERICA
AND THE GOVERNMENT OF THE STATE OF ISRAEL
ON MUTUAL ASSISTANCE IN CRIMINAL MATTERS
ARTICLE 1
ARTICLE 2
ARTICLE 3
ARTICLE 4
ARTICLE 5
ARTICLE 6
ARTICLE 7
ARTICLE 8
ARTICLE 9
ARTICLE 10
ARTICLE 11
SCOPE OF ASSISTANCE
CENTRAL AUTHORITIES
LIMITATIONS ON ASSISTANCE
FORM AND CONTENTS OF REQUESTS
EXECUTION OF REQUESTS
COSTS
LIMITATIONS ON USE
STATEMENTS, TESTIMONY OR EVIDENCE BEFORE
AUTHORITIES OF THE REQUESTED STATE
RECORDS OF GOVERNMENT AGENCIES
APPEARANCE OF PERSONS BEFORE AUTHORITIES OF THE
REQUESTING STATE
TRANSFER OF PERSONS IN CUSTODY
ARTICLE 12 SAFE CONDUCT
ARTICLE 13 LOCATION OR IDENTIFICATION OF PERSONS OR HEMS
ARTICLE 14 SERVICE OF DOCUMENTS
ARTICLE 15 SEARCH AND SEIZURE
ARTICLE 16 RETURN OF DOCUMENTS, RECORDS AND ARTICLES OF
EVIDENCE
ARTICLE 17 ASSISTANCE IN FORFEITURE AND OTHER PROCEEDINGS
ARTICLE 18 REFERRAL FOR INVESTIGATION OR PROSECUTION
ARTICLE 19 OTHER ASSISTANCE
ARTICLE 20 CONSULTATION
ARTICLE 21 RATIFICATION, ENTRY INTO FORCE, APPLICATION AND
TERMINATION
The Government of the United States of America and the Government of the State of
Israel (hereinafter referred to as "the Parties"),
DESIRING to improve the effectiveness of the law enforcement authorities of both
countries in the investigation, prosecution, and prevention of crime through cooperation and
mutual legal assistance in criminal matters,
HAVE AGREED as follows:
ARTICLE 1
SCOPE OF ASSISTANCE
1. The Parties shall provide mutual assistance, in accordance with the provisions of this
Treaty, in connection with the investigation, prosecution, and prevention of offenses,
and in proceedings related to criminal matters.
2. Assistance shall include:
(a) taking the testimony or statements of persons;
(b) providing documents, records, and articles of evidence;
(c) serving documents;
(d) locating or identifying persons or items;
(e) transferring persons in custody for testimony or for other assistance under this
treaty;
(f) executing requests for searches and seizures;
(g) assisting in proceedings related to seizure, immobilization and forfeiture of
assets; and
(h) providing any other form of assistance not prohibited by the laws of the
Requested State.
3. Assistance shall be provided without regard to whether the conduct which is the
subject of the investigation, prosecution, or proceeding of the Requesting State would
constitute an offense under the laws of the Requested State.
4. This Treaty is intended solely for mutual assistance between the Parties. The
provisions of this Treaty shall not give rise to any right, that does not otherwise exist,
on the part of any private person to obtain, suppress, or exclude any evidence, or to
impede the execution of a request.
-2-

ARTICLE 2
CENTRAL AUTHORITIES
1. Each Party shall designate a Central Authority to make and receive requests pursuant
to this Treaty.
2. For the United States of America, the Central Authority shall be the Attorney
General or an official designated by the Attorney General. For the State of Israel, the
Central Authority shall be the Minister of Justice or an official designated by the
Minister of Justice.
3. The Central Authorities shall communicate directly with one another for the purposes
of this Treaty.
ARTICLE 3
LIMITATIONS ON ASSISTANCE
1. The Central Authority of the Requested State may deny assistance if it determines
that:
(a) the request if granted would prejudice its sovereignty, security, important public
policy, ordre public, or other essential interest;
(b) the request relates to a political offense or to an offense under military law
which would not be an offense under ordinary criminal law;
(c) the request is not made in conformity with the Treaty.
2. Before denying assistance pursuant to this Article, the Central Authority of the
Requested State shall consult with the Central Authority of the Requesting State to
consider whether assistance can be given subject to such conditions as it deems
necessary. If the Requesting State accepts assistance subject to these conditions, it
shall comply with the conditions.
3. If the Central Authority of the Requested State denies assistance, it shall inform the
Central Authority of the Requesting State of the reasons for the denial.
ARTICLE 4
FORM AND CONTENTS OF REQUESTS
1. A request for assistance shall be in writing except that the Central Authority of the
Requested State may, in its discretion, accept a request in another form in urgent
situations. In any such case, the request shall be confirmed in writing within the time
period determined by the Central Authority of the Requested State. The request shall
be in the language of the Requested State unless otherwise agreed.
-3-
The request shall include the following:
(a) the name of the authority conducting the investigation, prosecution, or
proceeding to which the request relates;
(b) a description of the subject matter and nature of the investigation, prosecution,
or proceeding, including the specific criminal offenses which relate to the
matter;
(c) a description of the evidence, information, or other assistance sought; and
(d) a statement of the purpose for which the evidence, information, or other
assistance is sought, and the connection between the assistance sought and the
criminal matter to which it relates.
3. To the extent necessary and possible, a request shall also include:
(a) the identity and location of any person from whom evidence is sought;
(b) the identity and location of a person to be served, that person's relationship to
the proceeding, and the manner in which service is to be made;
(c) information on the identity and whereabouts of a person to be located;
(d) a precise description of the place or person to be searched and of the items to be
seized;
(e) a description of the manner in which any testimony or statement is to be taken
and recorded;
(f) a list of questions to be asked of a witness;
(g) a description of any particular procedure to be followed in executing the
request;
(h) information as to the allowances and expenses to which a person asked to appear
in the Requesting State will be entitled;
(i) the requirements, if any, for confidentiality and the reasons therefore; and
(j) any other information which may be brought to the attention of the Requested
State to facilitate its execution of the request, including the text of the relevant
laws.
4. Exhibits or other attachments to a request for assistance shall be translated into the
language of the Requested State, unless the Central Authority of that State has agreed
otherwise in relation to a particular request.
-4-
ARTICLE 5
EXECUTION OF REQUESTS
1. The Central Authority of the Requested State shall promptly execute the request or,
when appropriate, transmit it to the authority having jurisdiction to do so. The
competent authorities of the Requested State shall do everything in their power to
execute the request. The Courts of the Requested State shall have authority to issue
subpoenas, search warrants, or other orders necessary to execute the request; in the
case of Israel, this authority shall be derived from its domestic law.
2. The Central Authority of the Requested State shall make all necessary arrangements
for the representation in the Requested State of the Requesting State in any proceeding
arising out of a request for assistance.
3. Requests shall be executed as empowered by this Treaty or by applicable law. The
method of execution specified in the request shall be followed except insofar as it is
prohibited by the laws of the Requested State.
4. If the Central Authority of the Requested State determines that execution of a request
would interfere with an ongoing criminal investigation, prosecution or proceeding of
that State, it may postpone execution, or make execution subject to conditions
determined to be necessary after consultation with the Central Authority of the
Requesting State. If the Requesting State accepts the assistance subject to the
conditions, it shall comply with the conditions.
5. The Requesting State may request that the request for assistance, the contents of the
request and its supporting documents, and the fact of granting such assistance be kept
confidential. If the request cannot be executed without breaching such confidentiality,
the Central Authority of the Requested State shall so inform the Central Authority of
the Requesting State, which shall then determine whether the request should
nevertheless be executed. When such confidentiality has been requested, the
Requested State shall use its best efforts to ensure that the confidentiality is
maintained.
6. The Central Authority of the Requested State shall respond to reasonable requests by
the Central Authority of the Requesting State concerning progress toward execution of
the request.
7. The Central Authority of the Requested State shall promptly inform the Central
Authority of the Requesting State of the outcome of the execution of the request.
-5-
ARTICLE 6
COSTS
1. The Requested State shall pay all costs relating to the execution of the request, except
for the fees of expert witnesses, the costs of translation, interpretation, and
transcription, and the allowances and expenses related to travel of persons pursuant to
Articles 10 and 11, all of which shall be paid by the Requesting State.
2. If expenses of an extraordinary nature are or will be required in fulfilling a request,
the Central Authorities of the Parties shall consult to determine the manner in which
the expenses shall be borne.
3. In the case of requests for seizure, immobilization or forfeiture of assets or restraining
orders in which a Court of the Requested State, in accordance with the Requested
State's domestic law, issues an order to compensate an injured party or requires the
furnishing of a bond or other security, the Central Authorities of the Parties shall
consult to determine the manner in which such costs shall be borne.
ARTICLE 7
LIMITATIONS ON USE
1. The Requesting State shall not use evidence or information obtained under this Treaty
for purposes other than those stated in the request without prior consent of the Central
Authority of the Requested State.
2. The Central Authority of the Requested State may request that information or
evidence furnished under this Treaty be kept confidential or be used only subject to
terms and conditions it may specify. If the Requesting State accepts the information or
evidence subject to such conditions, the Requesting State shall comply with the
conditions to the fullest extent possible.
3. Nothing in this Article shall preclude the Requesting State from using or disclosing
information in a criminal prosecution, to the extent that:
(a) if the United States is the Requesting State, it is obligated to do so under its
Constitution; or
(b) if Israel is the Requesting State, it is obligated to do so under the fundamental
rights provided under the law of Israel.
4. Unless otherwise indicated by the Requested Party when executing the request,
information or evidence, the contents of which have been disclosed in a public judicial
or administrative proceeding related to the request, may thereafter be used for any
purpose.
-6-
ARTICLE 8
STATEMENTS, TESTIMONY OR EVIDENCE BEFORE AUTHORITIES OF
THE REQUESTED STATE
1. The Requested State shall, upon request, endeavor to obtain a statement of a person
for the purpose of an investigation, prosecution or proceeding of the Requesting State.
2. The Requested State, if necessary, shall compel the appearance of a person for taking
testimony and producing documents, records, and articles to the same extent as would
be permitted in investigations, prosecutions and proceedings of that State.
3. Upon request, the Central Authority of the Requested State shall furnish information
in advance about the date and place of the taking of the statement, testimony or
evidence pursuant to this Article.
4. The Requested State shall permit the presence of such persons as specified in the
request during the execution of the request, and shall allow such persons to question
the person giving the statement, testimony or evidence, provided that they would be
competent to do so in the Requesting State.
5. If the person referred to in paragraphs 1 or 2 asserts a claim of immunity, incapacity,
or privilege under the laws of the Requesting State, the statement, testimony or
evidence shall nonetheless be taken and the claim made known to the Central
Authority of the Requesting State for resolution by the authorities of that State.
6. Evidence provided by the Requested State pursuant to this Article or which is the
subject of testimony taken under this Article may be authenticated by an attestation, or
in another manner specified by the Requesting State, which may include, in the case
of business records, authentication in the manner indicated in Form A appended to
this Treaty, if so requested. No further authentication or certification shall be
necessary in order for such documentary information to be admissible in evidence in
proceedings of the Requesting State.
ARTICLE 9
RECORDS OF GOVERNMENT AGENCIES
1. The Requested State shall provide the Requesting State with copies of publicly
available records, including documents or information in any form, in the possession
of government departments and agencies of the Requested State.
2. The Requested State may provide copies of any documents, records, or information
which are in the possession of a government department or agency of that State but
which are not publicly available, to the same extent and under the same conditions as
they would be available to its own law enforcement or judicial authorities. The
Requested State may, in its discretion, deny a request pursuant to this paragraph
entirely or in part.
-7-
Official records produced pursuant to this Article may be authenticated under the
provisions of the Convention Abolishing the Requirement of Legalization for Foreign
Public Documents, dated 5 October 1961, or they may be authenticated by the official
in charge of maintaining them in the manner specified by the Requesting State, which
may include the use of Form B appended to this Treaty, if so requested. No further
authentication or certification shall be necessary in order for such records to be
admissible in evidence in proceedings of the Requesting State.
ARTICLE 10
APPEARANCE OF PERSONS BEFORE AUTHORITIES OF
THE REQUESTING STATE
When the Requesting State requests the appearance of a person before authorities of that
State, the Requested State shall invite the person to appear before the appropriate authority
of the Requesting State. The Requesting State shall indicate the extent to which the expenses
will be paid. Such person shall be under no compulsion to accept such an invitation. The
Central Authority of the Requested State shall promptly inform the Central Authority of the
Requesting State of the response of the person.
ARTICLE 11
TRANSFER OF PERSONS IN CUSTODY
1. A person in the custody of the Requested State whose presence is sought by the
Requesting State for purposes of assistance under this Treaty shall be transferred from
the Requested State to the Requesting State for that purpose if the person consents and
if the Central Authorities of both States agree.
2. A person in the custody of the Requesting State whose presence is sought by the
Requested State for purposes of assistance under this Treaty shall be transferred from
the Requesting State to the Requested State if the person consents and if the Central
Authorities of both States agree.
3. For purposes of this Article:
(a) the receiving State shall have the authority and the obligation to keep the person
transferred in custody unless otherwise authorized by the sending State;
(b) the receiving State shall return the person transferred to the custody of the
sending State as soon as circumstances permit or as otherwise agreed by both
Central Authorities;
(c) the receiving State shall not require the sending State to initiate extradition
proceedings for the return of the person transferred; and
(d) the person transferred shall receive credit for service of the sentence imposed by
the sending State for time served in the custody of the receiving State.
-8-
4. If the sending State notifies the receiving State that the transferred person is no longer
required to be held in custody, that person shall either be expeditiously returned to the
sending State or be set at liberty. A person so set at liberty shall be entitled to the cost
of his return travel to the sending State, if he returns to that state.
5. The Requesting State shall be responsible for making all necessary arrangements for
the transit of transferred persons through third countries.
ARTICLE 12
SAFE CONDUCT
1. A person appearing before authorities of the receiving State pursuant to a request
under Article 10 or 11, shall not, with respect to criminal proceedings, be subject to
service of process, or be detained or subjected to any other restriction of liberty, with
respect to any acts or convictions which preceded that person's departure from the
sending State, except as provided by Article 11.
2. The Central Authority of the receiving State may, in its discretion, determine that a
person appearing before its authorities pursuant to a request under Article 10 or 11
shall not, with respect to civil proceedings, be detained or subjected to any restriction
of personal liberty, with respect to any acts or omissions which preceded his departure
from the sending State.
3. When not inconsistent with its domestic laws, the Central Authority of the receiving
State may, in its discretion, determine that a person appearing before its authorities
pursuant to a request under Article 10 or 11 shall not, with respect to civil
proceedings, be subject to service of process with respect to any acts or omissions
which preceded his departure from the sending State.
4. Safe conduct, as provided in Paragraphs 1 and 2 of this Article,.shall cease if:
(a) fifteen days after the person has been notified that his presence is no longer
required, and being physically able to depart, he has not left the receiving State;
or
(b) having left the receiving State, the person has returned.
ARTICLE 13
LOCATION OR IDENTIFICATION OF PERSONS OR ITEMS
If the Requesting State seeks the location or identity of persons or items, the Requested
State shall use its best efforts to ascertain the location or identity.
-9-
ARTICLE 14
SERVICE OF DOCUMENTS
1. The Requested State shall use its best efforts to execute a request to effect service of a
document, and to the extent possible, shall effect such service in the manner specified
by the Requesting State.
2. The Requesting State shall transmit any request for the service of a document seeking
the appearance of a person before any authority of the Requesting State a reasonable
time, as agreed by the Central Authorities, before the scheduled appearance.
3. To the extent possible, the Requested State shall return a proof of service in the
manner specified in the request. If service cannot be effected, or cannot be effected in
the manner specified, the Requesting State shall be so informed and shall be advised
of the reasons.
ARTICLE 15
SEARCH AND SEIZURE
1. The Requested State shall execute a request for the search, seizure, and delivery of
any item to the Requesting State if the request includes the information justifying such
action under the laws of the Requested State.
2. Upon request, and to the extent possible, every official who has custody of a seized
item shall certify, in the manner specified by the Requesting State, which may include
the use of Form C appended to this Treaty, the continuity of custody, the identity of
the item, and the integrity of its condition. No further authentication or certification
shall be necessary for a certification under this paragraph to be admissible in evidence
to prove the truth of the matters asserted therein.
3. The Central Authority of the Requested State may require that the Requesting State
agree to the terms and conditions deemed necessary to protect third party interests in
the item to be transferred.
ARTICLE 16
RETURN OF DOCUMENTS, RECORDS AND ARTICLES OF EVIDENCE
The Central Authority of the Requested State may require that the Central Authority of the
Requesting State return any documents, records, or articles of evidence furnished to it in
execution of a request under this Treaty as soon as possible.
-10-
ARTICLE 17
ASSISTANCE IN FORFEITURE AND OTHER PROCEEDINGS
1. The Parties shall assist each other to the extent permitted by their respective laws in
proceedings relating to the forfeiture of the proceeds and instrumentalities of offenses.
This may include action to temporarily seize or immobilize the proceeds or
instrumentalities pending further proceedings.
2. If the Central Authority of one Party becomes aware of proceeds or instrumentalities
of offenses which may be forfeitable or otherwise subject to seizure or immobilization
under the laws of the other Party, it may so inform the Central Authority of the other
Party. If that other Party has jurisdiction in this regard, it may present this
information to its authorities for a determination as to whether any action is
appropriate. These authorities shall issue their decision in accordance with the laws of
their country, and shall, through their Central Authority, report to the other Party on
the action taken.
3. The Party that has custody over proceeds or instrumentalities of offenses shall dispose
of them in accordance with its laws. Either Party may transfer all or part of such
assets, or the proceeds of their sale, to the other Party, to the extent permitted by the
transferring Party's laws and upon such terms as it deems appropriate.
4. The Parties shall assist each other to the extent permitted by their respective laws in
connection with restitution to the victims of crime, and the imposition or collection of
fines in criminal proceedings. However, the parties shall not be obligated to enforce
orders of restitution or to collect fines or to enforce judgments imposing fines.
ARTICLE 18
REFERRAL FOR INVESTIGATION OR PROSECUTION
If the authorities of one Party become aware of criminal acts which the other Party may
have jurisdiction to investigate or prosecute, the Central Authority of the first Party may
refer the matter and, upon request, submit any relevant evidence to the Central Authority of
the other Party.
ARTICLE 19
OTHER ASSISTANCE
Assistance and other procedures set forth in this Treaty shall not prevent either of the
Parties from granting assistance to the other Party through the provisions of other applicable
international agreements, or through the provisions of its domestic laws. The Parties may
also provide assistance pursuant to any applicable bilateral arrangement or agreement,
provided such assistance is not prohibited by the laws of the Requested State.
-11-
ARTICLE 20
CONSULTATION
The Central Authorities of the Parties shall consult, at times mutually agreed to by them, to
promote the most effective use of this Treaty. The Central Authorities may also agree on
such practical measures as may be necessary to facilitate the implementation of this Treaty.
ARTICLE 21
RATIFICATION, ENTRY INTO FORCE, APPLICATION AND TERMINATION
I. This Treaty shall be subject to ratification, and the instruments of ratification shall be
exchanged as soon as possible.
2. This Treaty shall enter into force upon the exchange of instruments of ratification.
3. This Treaty shall apply to any request presented after its entry into force, even if the
request relates to offenses which occurred before that date.
4. Either Party may terminate this Treaty by means of written notice to the other Party.
Termination shall take effect six months following the date of notification.
IN WITNESS WHEREOF, the undersigned, being duly authorized by their respective
Governments, have signed this Treaty.
DONE in Jerusalem this 26th day of January , 1998 corresponding to
the 28th day of Tovet 5758, in duplicate, in the English and Hebrew languages,
both texts being equally authentic.
For the Government of
the United States of America
For the Government of
the State of Israel
-12-
Form A
CERTIFICATE OF AUTHENTICITY OF BUSINESS RECORDS
I, (NAME) , attest on penalty of criminal punishment for false statement or
attestation that I am employed by (NAME OF BUSINESS FROM WHICH DOCUMENTS ARE SOUGHT)

and that my official title is . I further state that each of the
(OFFICIAL TITLE)
records attached hereto is the original or a duplicate of the original record in the custody of
(NAME OF BUSINESS FROM WHICH DOCUMENTS ARE SOUGHT)
I further state that:
A) such records were made at or near the time of the occurrence of the matters set forth by
a person with knowledge, or from information transmitted by a person with knowledge,
of those matters;
B) such records were kept in the course of a regularly conducted business activity;
C) the business activity made such records as a regular practice; and
D) if any such record is not the original, it is a duplicate of the original.
(SIGNATURE) DATE)
Sworn to or affirmed before me, NAME) , a judicial officer, this day
of , 19 .
-13-
Form B
ATTESTATION OF AUTHENTICITY OF FOREIGN PUBLIC DOCUMENTS
I, attest on penalty of criminal punishment for false statement
(NAME)
or attestation that my position with the Government of
(COUNTRY)
is and that in that position I am authorized by the
(OFFICIAL TITLE)
law of to attest that the documents attached and described
(COUNTRY)
below are true and accurate copies of original official records which are recorded or filed in
(NAME OF OFFICE OR AGENCY)
(COUNTRY)
, which is a government office or agency of
Description of Documents:
(SIGNATURE)
(TITLE)
(DATE)
-14-
Form C
ATTESTATION WITH RESPECT TO SEIZED ARTICLES
I, attest on penalty of criminal punishment for false statement
(NAME)
or attestation that my position with the Government of
(COUNTRY)
is . I received custody of the articles listed below
OFFICIAL TITLE)
from on , at
(NAME OF PERSON) (DATE) (PLACE)
and transferred them to , on , at
(NAME OF PERSON) (DATE)

(PLACE) . At the time I transferred the articles, they were in the same
condition as when I received them (or, if different, as noted below).
Description of Articles:
Changes in condition while in my custody:
(OFFICIAL SFAL) (SIGNATURE)
(TITLE)
(PLACE)


(DATE)
-15-
EMBASSY OF THE
UNITED STATES OF AMERICA
Excellency,
I have the honor to refer to the Treaty Between the Government of the United States
of America and the Government of the State of Israel on Mutual Assistance in Criminal
Matters, signed today in Jerusalem (hereinafter the "Treaty"), and to confirm on behalf
of the Government of the United States of America the following Understanding:
1. This Treaty may be applied to request assistance with respect to fiscal offenses.
The term "fiscal offenses" as used herein, shall mean criminal tax offenses.

2. Notwithstanding the generality of section I, it is the understanding of the Parties
that assistance will not be requested pursuant to this Treaty with respect to a
fiscal offense if the case concerned would, by its nature, come within the scope
of the provision for cooperation between tax authorities included in the
Convention Between the Government of the State of Israel and the Government
of the United States of America with Respect to Taxes on Income, signed on
November 20, 1975, with Protocols signed on May 30, 1980 and on January 26,
1993, which entered into force on December 30, 1994 (hereinafter the "Tax
Convention"), unless
a) the form of assistance requested is not included within the framework of
the Tax Convention, or
b) the case concerned also includes additional serious non-fiscal offenses.
In any event, a request for assistance under this Treaty with regard to a fiscal
offense should specify whether assistance under the Tax Convention has been
previously requested or granted.
3. It is the understanding of the Parties that requests for assistance in the form of
bank records with respect to a fiscal offense will be made only in connection with
serious offenses involving wilful, fraudulent conduct. Serious offenses would
include, for example, cases involving substantial sums of money or involving a
pattern of criminal conduct.
I have the honor to propose that this Note and your Excellency's reply confirming on
behalf of your Government the above Understanding shall be regarded as an integral
part of the Treaty.
Accept, Excellency, the renewed assurances of my highest consideration.
The Ambassador of the United States of America
Prime Minister
Excellency,
I have the honor to acknowledge receipt of your Excellency's Note of this date, which
reads as follows:
"Excellency,
"I have the honor to refer to the Treaty Between the Government of the United States of
America and the Government of the State of Israel on Mutual Assistance in Criminal
Matters, signed today in Jerusalem (hereinafter the "Treaty"), and to confirm on behalf
of the Government of the United States of America the following Understanding:.
"1. This Treaty may be applied to request assistance with respect to fiscal offenses.
The term "fiscal offenses" as used herein, shall mean criminal tax offenses.
"2. Notwithstanding the generality of section 1, it is the understanding of the Parties
that assistance will not be requested pursuant to this Treaty with respect to a
fiscal offense if the case concerned would, by its nature, conic within the scope of
the provision for cooperation between tax authorities included in the Convention
Between the Government of the State of Israel and the Government of the United
States of America with Respect to Taxes on Income, signed on November 20,
1975, with Protocols signed on May 30, 1980 and on January 26, 1993, which
entered into force on December 30, 1994 (hereinafter the "Tax Convention"),
unless
"a) the form of assistance requested is not included within the framework of the
Tax Convention, or
"b) the case concerned also includes additional serious non-fiscal offenses.
"In any event, a request for assistance under this Treaty with regard to a fiscal
offense should specify whether assistance under the Tax Convention has been
previously requested or granted.
"3. It is the understanding of the Parties that requests for assistance in the form of
bank records with respect to a fiscal offense will be made only in connection with
serious offenses involving wilful, fraudulent conduct. Serious offenses would
include, for example, cases involving substantial sums of money or involving a
pattern of criminal conduct.

"I have the honor to propose that this Note and your Excellency's reply confirming on
behalf of your Government the above Understanding shall be regarded as an integral part
of the Treaty.
Jerusalem, Israel

Prime Minister
"Accept, Excellency, the renewed assurances of my highest consideration."
On behalf of the Government of the State of Israel, I have the honor to confirm the
Understanding set forth in your Excellency's Note and that your Excellency's Note and
this Note shall constitute an integral part of the Treaty.
Accept, Excellency, the renewed assurance of my highest consideration.
The Prime Minister and Minister of Foreign Affairs
Jerusalem, Israel

 



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