Refusal to assist in information exchange when requests are nonconforming, secretive, or would breach legal privilege or public policy. The requested Party may decline assistance for nonconforming requests, failure to exhaust domestic means absent disproportionate difficulty, or where ... Summary
Refusal to assist in information exchange when requests are nonconforming, secretive, or would breach legal privilege or public policy.
The requested Party may decline assistance for nonconforming requests, failure to exhaust domestic means absent disproportionate difficulty, or where disclosure contravenes public policy; disputed tax claims alone do not justify refusal. There is no obligation to supply trade or professional secrets, privileged client-legal advisor communications produced for legal advice or proceedings, or to perform administrative acts inconsistent with domestic law, and the requested Party need not provide information that the requesting Party could not obtain under similar domestic circumstances.
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