TMI BlogEXCHANGE OF INFORMATIONX X X X Extracts X X X X X X X X Extracts X X X X ..... e domestic 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthorizes such use. 3. The competent authorities shall, through consultation, develop appropriate conditions, methods and techniques concerning the matters in respect of which such exchanges of information shall be made, including, where appropriate, exchanges of information regarding tax avoidance. 4. In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted information, even though that other State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 4 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. 6. In no case shal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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