Refusal of information requests limited by conformity, exhaustion of domestic remedies, confidentiality, and non discrimination under tax treaties. Article 7 permits the requested Party to decline information requests where the request is nonconforming, where domestic means have not been exhausted (unless disproportionate difficulty exists), or where disclosure would breach public policy. It exempts obligations to provide trade or professional secrets, attorney-client confidential communications created for legal advice or proceedings, and to perform administrative measures contrary to domestic law. Requests cannot be refused merely because the tax claim is disputed; the requested Party is not required to obtain information a requesting Party could not obtain under its own laws, may supply information despite incomplete Article 5 particulars if domestic law allows, and may decline requests that seek to enforce discriminatory tax measures.