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Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 26

Use and Transfer of Personal Data

(1) The data used and transferred within the framework of this Convention shall, in accordance with the applicable laws, be:

  • (a) Obtained for the purposes specified in this Convention and shall not be further processed in any way incompatible with those purposes;
  • (b) Adequate, relevant and not excessive in relation to the purposes for which they are collected, transferred and then processed;
  • (c) Accurate and, where necessary, kept up to date; all reasonable steps should be taken to ensure that data which are inaccurate or incomplete, having regard to the purposes for which they were collected or for which they are further processed, are erased or corrected;
  • (d) Kept in a form that permits identification of the data subjects for no longer than is necessary for the purposes for which the data were collected or for which they are further processed; they shall be erased after that

(2) If a person whose data are transferred requests access to them, the requested Contracting State shall grant that person direct access to those data and correct them, except where this request may be refused under the applicable laws.

(3) The data received by the competent authorities of the Contracting States within the framework of this Convention shall not be transferred to a third party without the prior consent of the requested Contracting State and the appropriate legal safeguards for the protection of personal data, in accordance with the applicable laws.