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of <h1>Article 26: Exchange of Tax Information Rules Under Double Tax Avoidance Agreement; Confidentiality and Disclosure Conditions Explained</h1> Article 26 of the Double Tax Avoidance Agreement between the Contracting States outlines the exchange of information necessary for implementing the Agreement and domestic tax laws. It mandates that exchanged information remains confidential and is used only for tax-related purposes, with the possibility of disclosure in public court proceedings. The article specifies that a Contracting State is not obligated to perform actions contrary to its laws, supply unobtainable information, or disclose sensitive trade secrets. It also requires States to gather requested information even if not needed domestically, and prohibits refusal to supply information held by financial entities or related to ownership interests.
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