TMI BlogArticle 26 - Exchange InformationX X X X Extracts X X X X X X X X Extracts X X X X ..... evant for carrying out the provisions of this Convention or to the administration or enforcement of the 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 Convention. Apply Confidentiality Rules Any information rece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the laws of both States and the competent authority of the supplying State authorises such use. [ Para 2 of Article 26 ] Certain Limitation of Contracting State 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n contained in the preceding 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. [ Para 4 of Article 26 ] Para 3 Limitation can not imposed on following information In no case shall the provisions of par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the administration or enforcement of the domestic laws of the Contracting States 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 Convention. In particular, information shall be exchanged that would be helpful to a Contracting State in p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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