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of <h1>Contracting States in DTAA must share tax info, keeping it confidential, even if not needed domestically.</h1> The competent authorities of the Contracting States in a Double Tax Avoidance Agreement (DTAA) shall exchange information relevant to tax administration or enforcement, without restriction by other articles. Such information is treated as confidential and disclosed only to relevant authorities for tax-related purposes, unless otherwise authorized. The exchange does not require actions contrary to domestic laws or practices, nor disclosure of sensitive information. States must use their information-gathering measures to fulfill requests, even if the information is not needed domestically, and cannot refuse requests solely because the information is held by financial institutions or relates to ownership interests.
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