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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 28

Use and Transfer of Personal Data

(1) The data used and transferred under this Convention shall, in accordance with applicable law, be:

  • (a) obtained for the purposes set out in this Convention and may not, under any circumstances, be further processed in a way incompatible with those purposes;
  • (b) adequate, relevant and not excessive in relation to the purposes for which they are collected, transferred and further processed;
  • (c) accurate and, where necessary, updated, and all reasonable steps to ensure that data which is inaccurate or incomplete should be taken, having regard to the purposes for which they are collected or further processed, whether they are erased or rectified;
  • (d) kept in a form which allows the identification of data subjects for no longer than is necessary for the purpose for which they are collected or further processed, and should be deleted after the expiration of that period.

(2) If a person whose data is transferred requires access to them, the Contracting State being requested should authorize direct access to this data and its rectification, except when such a request can be refused in accordance with the applicable law.

(3) The data obtained by the competent authorities of the Contracting States under this Convention may not be transferred to third parties without prior consent of the Contracting State being required and the appropriate legal safeguards for the protection of personal data, in accordance with applicable law.