TMI BlogExchange of informationX X X X Extracts X X X X X X X X Extracts X X X X ..... or enforcement of the domestic laws concerning taxes of even,' kind and description imposed on behalf of the Contracting States, or of their political or administrative subdivisions or local authorities, insofar as the taxation there under 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e competent authority of the supplying State authorises such use. 3. In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting State the obligation: (a) to cary 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to supply information solely because it has no domestic interest in 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 interes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dministrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. 2. In no case shall the provis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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