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<h1>Authorities May Decline DTAA Requests If Non-Compliant, Domestic Means Unexhausted, or Disclosure Violates Public Policy.</h1> The competent authority of a requested Party may decline to assist with a request for information under a Double Tax Avoidance Agreement (DTAA) if the request is non-compliant with the agreement, if the requesting Party has not exhausted all means to obtain the information domestically, or if disclosure would violate public policy. The agreement does not obligate a Party to disclose trade secrets, confidential legal communications, or to perform actions contrary to its laws. Requests cannot be refused due to disputed tax claims, nor if the requesting Party could not obtain similar information under its own laws.