TMI BlogEXCHANGE OF INFORMATIONX X X X Extracts X X X X X X X X Extracts X X X X ..... laws concerning taxes of every kind and description imposed 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. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch use. 3. In no case shall the provisions of paragraphs l and 2 be construed so as to impose on a Contracting 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 (including documents and certified copies thereof) which is not obtainable under the laws or in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 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 interests in a person. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereunder is not contrary to the Agreement. The exchange of information is not restricted by Article 1. Any information received 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 (including courts and administrative bodies) concerned the assessment or collection of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public). 3. The Contracting State shall lend assistance to each other in the collection of revenue claims. This assistance is not restricted by Articles 1 and 2. The competent authorities of the Contracting States may by mutual agreement settle the mode of applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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