EXCHANGE OF INFORMATION
(1) The competent authorities of the Contracting States shall exchange information that is foreseeably relevant for carrying out the provisions of this Convention or the domestic laws concerning taxes of every kind and description imposed by the Contracting States, insofar as the taxation thereunder is not contrary to the Convention, particularly to prevent fraud or tax evasion. The exchange of information is not restricted by Articles 1 and 2 hereof.
(2) Any information received under paragraph (1) by a Contracting State shall be treated as confidential in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, the determination of appeals in relation to the taxes referred to in paragraph (1) hereof, or the entities monitoring those persons or authorities. Such persons or authorities shall use the information only for such purposes, they may disclose the information in public court proceedings or by virtue of judicial decisions.
(3) In no case shall provisions of paragraphs (1) and (2) be construed so as to force 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;
- (b) to supply information 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 information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information the disclosure of which would be contrary to public policy (ordre public).
(4) If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall use its information gathering measures to obtain the requested 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 (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.