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EXCHANGE OF INFORMATION

Article 27 - Agreement - DTAA - Article 27 - Article 27 1. The competent authorities of the Contracting States shall exchange such information (including documents or certified copies of the documents) as is foreseeably relevant for carrying out the .....

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the taxation thereunder is not contrary to the Agreement. The is not restricted by Article 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 obtained under the do .....

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in relation to the taxes referred to in paragraph 1, or the oversight of the above. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. .....

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ontracting State; (b) to supply information (including documents or certified copies of the documents) which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; (c) to supply infor .....

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