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of <h1>Request for Information Can Be Declined for Non-Conformity, Public Policy, or Discriminatory Tax Laws Under Agreement</h1> The competent authority of a requested Party may decline a request for information if it does not conform to the agreement, if the requesting Party has not exhausted all means to obtain the information domestically, or if disclosure contradicts public policy. The agreement does not obligate a Party to disclose trade secrets, confidential legal communications, or perform actions against its laws. Requests cannot be refused due to disputed tax claims, and information should be provided if legally possible, even if the request lacks complete details. Requests may be declined if they enforce discriminatory tax laws against nationals of the requested Party.
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