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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.



(1) All information provided and received by the competent authorities of the Contracting States shall be kept confidential and shall be protected in the same manner as information obtained under the domestic laws of the Contracting States. It shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the purposes specified in Article 1. Such persons or authorities shall use such information only for such purposes, including the determination of any appeal. For these purposes information may be disclosed in administrative or criminal investigations, in public court proceedings or in judicial decisions, if this is provided for in the respective laws of the Contracting States.

(2) Such information may not be used for any purpose other than for the purposes stated in Article 1 without the expressed written consent of the competent authority of the requested Contracting State.

(3) The information provided to a requesting Contracting State under this Agreement may not be disclosed to any other jurisdiction.

(4) Personal data may be transmitted to the extent necessary for carrying out the provisions of this Agreement and subject to the provisions of the law of the supplying Contracting State.