Confidentiality of tax information limits disclosure to domestic tax authorities and courts; onward sharing requires written consent. Information received under the DTAA must be treated as confidential and disclosed only to domestic persons or authorities responsible for tax assessment, collection, enforcement, prosecution, or appeals, who may use it solely for those purposes; disclosure in public court proceedings or judicial decisions is allowed, and any onward disclosure outside the jurisdiction or to other persons, entities, authorities or jurisdictions requires the requested Party's competent authority's express written consent.