Exchange of information provision enables confidential cross border tax information sharing for tax administration and anti evasion purposes.

Article 28 mandates exchange of necessary tax information, including documents or certified copies, between competent authorities to implement the Convention and domestic tax laws for covered taxes, especially to prevent fraud and evasion; received information must be kept secret and used only for assessment, collection, enforcement, prosecution, or appeals, subject to permitted disclosure in public court proceedings. The article exempts any obligation to perform measures contrary to domestic law or practice, to provide information not obtainable in the normal course, or to disclose trade or professional secrets or information contrary to public policy.

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