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of <h1>Contracting States must exchange tax info, even from financial institutions, unless it conflicts with laws or is sensitive.</h1> The competent authorities of the Contracting States are required to exchange necessary information, including documents, to implement the provisions of the Agreement or domestic tax laws, provided it does not conflict with the Agreement. This obligation is not restricted by Article 1. However, a Contracting State is not obliged to perform actions contrary to its laws, provide unobtainable information, or disclose sensitive information. A Contracting State must use its information-gathering measures to fulfill requests, even if the information is not needed for its own tax purposes, and cannot refuse solely because the information is held by financial institutions or relates to ownership interests.
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