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....etent authorities may take into consideration the commentaries pertaining to the 2002 Agreement on Exchange of Information on Tax Matters of the Organization for Economic Cooperation and Development (OECD Model Agreement) when interpreting provisions of the Agreement that are identical to the provisions in that OECD Model Agreement. 2) For the purpose of paragraph 7 of Article 5, it is understo....

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....ent shall be interpreted as follows: (a) Examples of "extraordinary costs" include, but are not limited to, the following: (i) reasonable costs of reproducing and transporting documents or records to the Competent Authority of the requesting Party; (ii) reasonable fees imposed by a financial institution or other third party record keeper for copying records and research ....