Exchange of information for tax purposes enables cross-border data access with strict confidentiality and limited-use conditions. Exchange of information for tax purposes requires competent authorities to exchange foreseeably relevant information, including documents, for implementing the Agreement and administering or enforcing domestic tax laws. Requested States must use their information gathering measures to obtain requested material even if they have no domestic use for it, subject to limits: they need not act contrary to domestic law or practice, supply unobtainable information, or disclose trade or professional secrets or information contrary to public policy. Information held by banks, fiduciaries or nominees and ownership interests are within scope, and received material is to be treated as secret and used only for specified tax assessment, enforcement, appeal or oversight purposes unless both States permit other uses and the supplying State authorises.