A/AC.291/L.15 opinions, or that compliance with the request would cause prejudice to that person’s position for any one of these reasons. 16. States Parties may not refuse a request for extradition on the sole ground that the offence is also considered to involve fiscal matters. 17. Before refusing extradition, the requested State Party shall, where appropriate, consult with the requesting State Party to provide it with ample opportunity to present its opinions and to provide information relevant to its allegation. 18. The requested State Party shall inform the requesting State Party of its decision with regard to the extradition. The requested State Party shall inform the requesting State Party of any reason for refusal of extradition unless the requested State Part y is prevented from doing so by its domestic law or its international legal obligations. 19. Each State Party shall, at the time of signature or when depositing its instrument of ratification, acceptance, approval or accession, communicate to the Secretary-General of the United Nations the name and address of an authority responsible for making or receiving requests for extradition or provisional arrest. The Secretary-General shall set up and keep updated a register of authorities so designated by the States Parties. Each State Party shall ensure that the details held in the register are correct at all times. 20. States Parties shall seek to conclude bilateral and multilateral agreements or arrangements to carry out or to enhance the effectiveness of extradition. Article 38. Transfer of sentenced persons [agreed ad referendum] States Parties may, taking into consideration the rights of sentenced persons, consider entering into bilateral or multilateral agreements or arrangements on the transfer to their territory of persons sentenced to imprisonment or other forms of deprivation of liberty for offences established in accordance with this Convention, in order that they may complete their sentences there. States Parties may also take into account issues relating to consent, rehabilitation and reintegration. Article 39. Transfer of criminal proceedings [agreed ad referendum] 1. States Parties shall consider the possibility of transferring to one another proceedings for the criminal prosecution of an offence established in accordance with this Convention where such a transfer is deemed to be in the interests of the proper administration of justice, particularly in cases where several jurisdictions are involved, with a view to concentrating the prosecution. 2. If a State Party that makes the transfer of criminal proceedings conditional on the existence of a treaty receives a request for transfer from another State Party with which it has no treaty in this matter, it may consider this Convention as the legal b asis for the transfer of criminal proceedings in respect of any offence to which this article applies. Article 40. General principles and procedures relating to mutual legal assistance 1. States Parties shall afford one another the widest measure of mutual legal assistance in investigations, prosecutions and judicial proceedings in relation to the offences established in accordance with this Convention, and for the purposes of the collection of evidence in electronic form of offences established in accordance with this Convention, as well as of serious crimes. [agreed ad referendum] 2. Mutual legal assistance shall be afforded to the fullest extent possible under relevant laws, treaties, agreements and arrangements of the requested State Party with respect to investigations, prosecutions and judicial proceedings in relation to the 20/41 V.24-14137