TMI BlogEXCHANGE OF INFORMATIONX X X X Extracts X X X X X X X X Extracts X X X X ..... s concerning taxes of every kind and description imposed on behalf 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... poses under the laws of both States and the competent authority of the supplying State authorizes such use. 3. In no case shall the provisions of paragraphs 1 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; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sentence is subject to the limitations of paragraph 3 but in no case shall such limitations be construed to permit a Contracting State to decline to supply information 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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