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<h1>Contracting States to Exchange Tax Info Confidentially Under DTAA, Protecting Trade Secrets and Public Policy.</h1> The competent authorities of the Contracting States are required to exchange information necessary for implementing the provisions of the Double Tax Avoidance Agreement (DTAA) or domestic tax laws, particularly to prevent tax fraud or evasion. This exchange of information is not limited by other articles and must be treated as confidential, disclosed only to relevant authorities for tax-related purposes. However, a Contracting State is not obligated to undertake measures contrary to its laws, provide unobtainable information, or disclose trade secrets or information against public policy.