Refusal of information requests allowed when disclosure would breach legal privilege or public policy, limiting cross-border tax information exchange. Article 7 limits exchange of tax information by permitting refusal where information could not be obtained under domestic law or where a request is nonconforming. It protects trade, business, industrial, commercial or professional secrets and trade processes from disclosure, while excluding certain Agreement-specified information from that protection. Confidential client-legal counsel communications produced for legal advice or for use in legal proceedings are protected. Disclosure may be declined on public policy grounds, and requests cannot be refused solely because the tax claim is disputed. Refusal is also permitted if the information would be used to enforce a discriminatory tax provision.