Confidentiality of taxpayer information limits disclosure to domestic tax authorities and courts and prohibits sharing abroad without consent. Information received under the DTAA must be treated as confidential and used only by persons or authorities within the receiving Contracting Party's jurisdiction for assessment or collection, enforcement or prosecution, or determination of appeals concerning the taxes covered by the Agreement; disclosure in public court proceedings or judicial decisions is permitted, but disclosure to other persons, entities, authorities or jurisdictions requires the express written consent of the competent authority of the providing Contracting Party.