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<h1>Contracting States must exchange tax information under Article 27 of Double Tax Avoidance Agreement, ensuring confidentiality and compliance.</h1> The competent authorities of the Contracting States are required to exchange information relevant to enforcing tax laws, as per Article 27 of the Double Tax Avoidance Agreement. This exchange is not limited by other articles and must be treated confidentially, disclosed only to relevant authorities. The article does not obligate states to perform actions against their laws, supply unobtainable information, or disclose sensitive secrets. States must use their measures to gather requested information, even if not needed for their purposes, with limitations. Information cannot be withheld solely because it is held by financial entities or concerns ownership interests.