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of <h1>Contracting States Must Share Tax Info for Double Tax Avoidance, Despite Local Laws and Confidentiality Limits</h1> The competent authorities of the Contracting States are required to exchange information relevant to the enforcement of the Double Tax Avoidance Agreement and domestic tax laws, without restriction by other articles. Such information must be kept confidential and used only for tax-related purposes, although it may be disclosed in public court proceedings. The exchange does not obligate states to act against their laws, supply unobtainable information, or disclose sensitive secrets. States must use their information-gathering measures even if they don't need the information for their own tax purposes, and cannot refuse to supply information solely because it is held by financial institutions or relates to ownership interests.
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