TMI BlogExchange of informationX X X X Extracts X X X X X X X X Extracts X X X X ..... on behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to the Agreement. 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 domestic laws of that State and shall be disclosed only to persons or authorities (i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 Contracting State in accordance with this Article, the other Contracting State shall use its i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es:- 1. Substituted vide NOTIFICATION NO. 29/2013 [F.NO. 503/5/2004-FTD-II], DATED 12-4-2013 , before it was read as, Article 28 - Exchange of information - 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of the Agreement or for the prevention or detection of evasion of taxes which are the subject of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s or in the normal course of the administration of that or of the other Contracting State ; (c) to supply information or documents 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 (order public). - - statute, statutory provisions legislation, law, enactment, Acts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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