Refusal to provide tax information: requested Party may decline assistance for nonconforming requests or public policy conflicts. The Agreement permits the requested Party to refuse assistance where requests do not conform, where domestic means have not been exhausted unless disproportionate difficulty would result, or where disclosure would breach public policy. It excludes obligations to supply trade or professional secrets and privileged legal communications, and to undertake measures contrary to domestic law, while ensuring requests cannot be refused solely because the tax claim is disputed or incomplete if the information can be provided under the requested Party's law. Comparable inability to obtain information and protection against discriminatory enforcement are also recognised.