memorandum of understanding between the government of the ...

) reasonable fees imposed by a financial institution or otherrecord keeper for copying records and research related to a specificrequest for information;cc) reasonable costs for stenographic reports and interviews,depositions or testimony;dd) reasonable fees and expenses, determined in accordance withamounts allowed under applicable law, on the person who voluntarilyappears in the territory of one of the Contracting Parties for interview,deposition or testimony relating to a particular information request;ee) reasonable legal fees for non‐government counsel appointedor retained, with the approval of the competent authority of theapplicant Party, for litigation in the courts of the requested Partyrelated to a specific request for information.b) Direct costs do not include ordinary administrative and overheadexpenses incurred by the requested Party in reviewing and responding toinformation requests submitted by the applicant Party.c) If the direct costs pertaining to a specific request are expected toexceed EUR 500 or the Swiss Franc equivalent, the competent authority ofthe requested Party shall contact the competent authority of the applicantParty to determine whether the applicant Party wants to pursue the requestand bear the costs.5. This Memorandum of Understanding will come into effect on the entry intoforce of the Agreement between the Government of the Principality of Liechtensteinand the Government of Ireland for the Exchange of Information Relating to TaxMatters.Formal Communications6. Formal communications, including requests for information, made inconnection with or pursuant to the provisions of the Agreement will be in writingdirectly to the competent authority of the other Contracting Party at the addressesgiven below, or such other address as may be notified by one Contracting Party tothe other from time to time.Competent Authority for the Principality of Liechtenstein:Government of the Principality of Liechtenstein,9490 Vaduz.- 2 -