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of <h1>Article 26 DTAA: Info Exchange for Tax Enforcement, Confidentiality, No Trade Secrets; Must Utilize All Measures for Compliance.</h1> Article 26 of the Double Tax Avoidance Agreement (DTAA) between the Contracting States outlines the exchange of information relevant for enforcing the Agreement's provisions or domestic tax laws. The information exchanged must be treated as confidential and used solely for tax-related purposes, though it can be disclosed in public court proceedings. The Contracting States are not obliged to exchange information that contradicts their laws or discloses sensitive trade secrets. However, they must use their information-gathering measures to obtain requested information, even if not needed for their own purposes, and cannot refuse to supply information held by financial institutions or related to ownership interests.
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