Confidentiality in tax treaties limits disclosure to tax assessment, collection, enforcement or appeals and bars other disclosure without consent.

Confidentiality obligations require that information received under the agreement be treated as confidential and used only for assessment, collection, enforcement or prosecution of, or appeals in relation to, the taxes covered. Disclosure is limited to persons or authorities in the receiving jurisdiction performing those tax functions and may appear in public court proceedings or judicial decisions. Any further disclosure to other persons, entities or jurisdictions is prohibited without the express written consent of the competent authority of the Requested Party.

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