Exchange of Information
(1) The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out of this Agreement. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those concerned with the assessment including judicial determination or collection of the taxes which are the subject of this Agreement.
(2) In no case shall the provisions of paragraph 1 be construed so as to imposed on one of the Contracting States the obligation:
- (a) to carry out administrative measures at variance with the laws or the administrative practice of that or of the other Contracting State;
- (b) to supply particulars which are not obtainable under the laws or in the normal course of the administration of that of the other Contracting State;
- (c) to supply information which would disclosed 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).