Exchange of information enables cross-border tax assistance while protecting confidentiality and limiting disclosure to permitted uses.

Competent authorities must exchange information and documents necessary to carry out the Convention and domestic tax laws, including for preventing fraud or evasion, subject to secrecy protections: received information is treated as secret and disclosed only to persons or authorities involved in tax assessment, collection, enforcement, prosecution or appeals for permitted uses, with possible disclosure in public court proceedings. Exchange may be routine or on request, and obligations do not require measures contrary to domestic law, provision of unobtainable information, or disclosure of trade secrets or information contrary to public policy.

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