Refusal to Furnish Information: permitted when requests fail requirements, disclose protected secrets, or breach domestic law.

The competent authority may decline assistance where the request is non-conforming, domestic means to obtain information were not exhausted except for disproportionate difficulty, or disclosure would contravene public policy; refusal is also permitted for trade or professional secrets, confidential legal communications, or measures contrary to domestic law, while a request cannot be refused solely because the tax claim is disputed, and the requested Party need not provide information the requesting Party could not obtain under similar domestic circumstances.

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