Confidentiality protections limit disclosure of exchanged tax information to specified purposes and authorised domestic authorities.

The Article establishes confidentiality obligations for information exchanged under the DTAA, requiring that all such information be kept secret, disclosed only to authorised persons or authorities for the treaty's specified purposes (and usable in public court proceedings or judicial decisions only for those purposes), and not used for other purposes without the requested Party's competent authority written consent; it also prohibits disclosure to non party States, allows transmission of personal data only as necessary under the supplying Party's law, and requires the requested Party to treat requested assistance information as confidential.

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