Confidentiality of tax information restricts use and onward disclosure, permitting disclosure only for treaty purposes and with consent. Confidentiality of information exchanged under the DTAA is mandated: all information exchanged between the competent authorities must be maintained in confidence and disclosed only to persons or authorities concerned with the Agreement's purposes, used solely for those purposes (including appeals), and may be revealed in public court proceedings or judicial decisions; use for other purposes requires express written consent of the requested Party's competent authority, and information provided to a requesting Party may not be disclosed to any other jurisdiction.