TMI BlogExchange of informationX X X X Extracts X X X X X X X X Extracts X X X X ..... tion imposed on behalf of the Contracting States, or of their political sub-divisions or local authorities, insofar as the taxation thereunder is not contrary to the Agreement. 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 the same manner as information obtained under the dom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich 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 the disclosure of which would be contrary to public policy ( ordre public ). 4. If information is requested by a Cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relates to ownership interests in a person. ] -------------------------- Notes:- 1. Deleted Replaced Notification No. 47/2011, Dated 1-9-2011 , before it was read as:- ARTICLE 28: Exchange of information - 1. The competent authorities of the Contracting States shall exchange such information (including documents) as is necessary for carrying out the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s or authorities shall use the information only for such purposes but may disclose the information in public court proceedings or in judicial decisions. 2. The exchange of information or documents shall be either on a routine basis or on request with reference to particular cases or both. 3. In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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