TMI BlogEXCHANGE OF INFORMATIONX X X X Extracts X X X X X X X X Extracts X X X X ..... mestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Articles 1 and 2. 2. Any information received under paragraph 1 by a Contracting State shall be treated as secret in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of paragraphs 1 and 2 be construed so as to impose on a Contracting State the obligation: (a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; (b) to supply information (including documents and certified copies thereof) which is not obtainable under the laws or in the normal course of the administration of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n such information. 5. In no case shall the provisions of paragraph 3 be construed to permit a Contracting State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person.] ----------------- Notes:- 1. Substitut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... request with reference to particular cases, or both. The competent authorities of the Contracting States shall agree from time to time on the list of information which shall be furnished on a routine basis. (3) In no case shall the provisions of paragraph (1) be construed so as to impose on a Contracting State the obligation: (a) to carry out administrative measures at variance with the laws o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
