Confidentiality of tax information: disclosure limited to domestic tax enforcement and specified law enforcement uses, consent required for wider sharing. Information exchanged under the DTAA is to be treated as confidential and may be disclosed only to domestic persons or authorities involved in tax assessment, collection, enforcement, prosecution or appeals; recipients may use it solely for those purposes and it may appear in public court proceedings or judicial decisions. Disclosure to other jurisdictions, persons or entities requires the express written consent of the competent authority. Additional permitted disclosures include officials handling tax, foreign exchange, narcotics, corruption, terrorist activity or money laundering matters, and other uses authorized by both Parties' laws and the supplying Party's competent authority.