Confidentiality of tax information limits disclosure to authorized domestic tax and judicial authorities, barring other disclosures without consent.

Confidentiality under the DTAA requires that information received be treated as confidential and disclosed only to persons or authorities within the Requested Party's jurisdiction concerned with assessment, collection, enforcement, prosecution, or appeals for the taxes covered, used solely for those purposes; disclosure in public court proceedings or judicial decisions is permitted, and any other disclosure or transfer to another person, entity, authority or jurisdiction requires the express written consent of the Requested Party's competent authority.

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