Exchange of information

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..... 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 Contracting State shall be treated as confidential in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the .....

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..... variance with the laws and administrative practice of that or 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 ; (c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, .....

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