Confidentiality of tax information: disclosure limited to authorities for tax assessment, enforcement and appeals only. Confidentiality requires that information exchanged under the Agreement be kept confidential and disclosed only to persons or authorities within the requested Party's jurisdiction for assessment, collection, enforcement, prosecution, or appeals regarding the taxes covered; such recipients may use the information only for those purposes and may disclose it in public court proceedings or judicial decisions, while any further disclosure to other persons, entities, authorities, or jurisdictions requires the express written consent of the competent authority of the requested Party.