Exchange of information: competent authorities must share foreseeably relevant tax information, subject to secrecy and legal limitations. Article 26 requires competent authorities to exchange information foreseeably relevant for administering or enforcing taxes under the Agreement (Brazil: federal taxes only). Information received must be treated as secret and used solely by persons or authorities involved in assessment, collection, enforcement, prosecution, appeals or oversight, subject to disclosure in public court proceedings or when both States' laws permit and the supplying State authorizes. Contracting States need not act contrary to their laws or supply unobtainable information or disclose trade secrets or information contrary to public policy, but must employ available measures to obtain requested information even absent a domestic interest, and bank or fiduciary status does not alone justify refusal.