Confidentiality of tax information: disclosure limited to domestic authorities for tax assessment, enforcement, or appeals.

Information received under the DTAA must be treated as confidential and used only by persons or authorities in the requested Contracting Party's jurisdiction for assessment, collection, enforcement, prosecution, or determination of appeals in relation to taxes. Such information may be disclosed in public court proceedings or judicial decisions, but cannot be disclosed to other persons, entities, authorities, or jurisdictions without the express written consent of the competent authority of the Requested Party.

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