Exchange of information

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..... sofar as the taxation thereunder is not contrary to the Agreement in particular for the prevention of fraud or evasion of such taxes. Any information received by a ContractingState shall be treated as secret in the same manner as information obtained under the domestic laws of that State. However, if the information is originally regarded as secret in the transmitting State, it shall be disclosed .....

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..... 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 which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State ; and (c) to supply information which would disclose any trade, business, indus .....

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