Refusal to assist on information requests permitted for nonconformity, privilege, trade secrets, public policy, or discriminatory tax measures.

Article 7 permits a requested Party to decline information requests where the request is nonconforming, domestic means have not been exhausted absent disproportionate difficulty, or disclosure would violate public policy. It exempts disclosure of trade or professional secrets, measures inconsistent with domestic law or practice, and privileged client-legal advisor communications, while excluding criminal-purpose information from privilege. Requests cannot be refused solely because the tax claim is disputed; partial compliance is required for compliant portions, and requests seeking enforcement of discriminatory tax measures may be declined.

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