Confidentiality limits use and disclosure of exchanged tax information to authorized domestic authorities for tax assessment, collection, enforcement.

Confidentiality of exchanged information is required: information may be disclosed only to domestic persons or authorities involved in assessment, collection, enforcement, prosecution, or appeals for taxes covered by the Agreement, and used solely for those purposes; disclosure in public court proceedings or judicial decisions is permitted, but any disclosure to other persons, entities, authorities, or jurisdictions requires the Requested Party competent authority's express written consent.

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