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of <h1>Contracting States Must Exchange Tax Information Under DTAA, Ensuring Confidentiality and Use for Tax Purposes Only</h1> The competent authorities of the Contracting States are required to exchange information relevant to enforcing tax laws and the provisions of the Double Tax Avoidance Agreement (DTAA). This exchange is not limited by other articles and must be treated as confidential, disclosed only to relevant authorities, and used solely for tax-related purposes unless otherwise authorized. States are not obligated to take actions against their laws, provide unobtainable information, or disclose secrets. States must use their information-gathering measures to fulfill requests, even if the information is not needed domestically. Limitations do not permit refusal based on the information being held by financial entities or concerning ownership interests.
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