Refusal of information requests permitted for nonconforming requests, unexhausted domestic remedies, public policy, privilege, or trade secrets. The competent authority of the Requested Party may decline assistance where a request is nonconforming, domestic remedies have not been exhausted (unless disproportionate difficulty would result), or disclosure would violate public policy; the Agreement does not obligate supply of information revealing trade or professional secrets or communications protected by legal professional privilege, nor require measures contrary to domestic law, while a request cannot be refused solely because the tax claim is disputed and information need not be provided if the Requesting Party could not obtain it under similar domestic circumstances or if the request seeks to enforce discriminatory tax provisions.