Confidentiality of tax information: disclosure limited to domestic tax authorities and courts; external disclosure requires written consent.

Any information received under the Agreement must be treated as confidential and may be disclosed only to persons or authorities in the receiving Party's jurisdiction concerned with assessment, collection, enforcement, prosecution, or appeals for the taxes covered; such persons shall use the information only for those purposes and may disclose it in public court proceedings or judicial decisions. Information may not be disclosed to any other person, entity, authority, or jurisdiction, including a foreign government, without the express written consent of the competent authority of the Requested Party.

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