Exchange of information: tax authorities may share necessary confidential tax information for assessment and enforcement across jurisdictions.

Competent authorities must exchange information necessary for implementing the Agreement and domestic tax laws, treating exchanged information as secret and limiting disclosure to persons or authorities involved in assessment, collection, enforcement, or appeals for covered taxes, while preserving exceptions where measures would conflict with domestic laws or practices, where information is unobtainable, or where disclosure would reveal trade or professional secrets or contravene public policy.

---

---

---