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of <h1>Article 26: Exchange of Tax Information Must Be Confidential, Used Solely for Tax Purposes, Even from Financial Institutions.</h1> Article 26 of the Double Tax Avoidance Agreement between two Contracting States outlines the exchange of tax-related information. Competent authorities must share information relevant for enforcing tax laws, and such data must be kept confidential, disclosed only to relevant entities, and used solely for tax-related purposes. Information can be used for other purposes if permitted by both States' laws and authorized by the supplying State. The article does not require actions that conflict with domestic laws, nor does it mandate sharing of unobtainable information or trade secrets. Information held by financial institutions must be shared regardless of domestic interest.
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