Artikel 1

1. The Parties shall provide each other, in accordance with the provisions of this Agreement, the widest measure of mutual assistance in investigations, prosecutions or proceedings in respect of offences the punishment of which, at the time of the request for assistance, falls within the jurisdiction of the Requesting Party.
2. Assistance shall include, in particular:
a) identifying and locating persons;
b) taking testimony or other statements in the Requested Party;
c) providing information, objects, documents, records and evidence, including exhibits;
d) facilitating the personal appearance of persons in the Requesting Party to give testimony or to provide other assistance;
e) executing requests for search and seizure;
f) identifying, tracing, restraining and confiscating proceeds of crime as defined in Article 16; and
g) serving of documents.
3. Assistance under this Agreement shall include assistance in connection with offences against a law relating to taxation, customs duties or other revenue matters, but not in connection with non criminal investigations or proceedings relating thereto.