Refusal to provide tax information allowed when requests violate treaty rules, public policy, or reveal privileged or secret information. The requested Party may decline to assist if a request does not conform to the agreement, if local remedies were not exhausted absent disproportionate difficulty, or if disclosure would contravene public policy. The treaty does not require disclosure of trade or business secrets, information subject to domestic legal privilege, or performance of administrative measures contrary to domestic law; however, a request cannot be refused solely because the tax claim is disputed. The requested Party also need not supply information the requesting Party could not obtain domestically or to enforce discriminatory tax provisions against the requested Party's nationals.