EXCHANGE OF INFORMATION

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..... concerning taxes of every kind and description imposed on behalf of the territories, or of their 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 territory shall be treated as secret in the same manner as information obta .....

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..... 3. In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a territory the obligation: ( a ) to carry out administrative measures at variance with the laws and administrative practice of that or of the other territory; ( b ) to supply information (including documents or certified copies of the documents) which is not obtainable under the laws or in the norma .....

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..... tic interest in such information. 5. In no case shall the provisions of paragraph 3 be construed to permit a territory 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. - - statute, statutory provisions legislat .....

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