Exchange of information: reciprocal, confidential tax information sharing for administration, with authorised secondary uses subject to protections. The competent authorities must exchange necessary information, including documents, for applying the Agreement and domestic tax laws, treating received information as secret and limiting disclosure and use to specified tax purposes unless permitted by both States and authorised by the supplying State. A State is not obliged to act contrary to its laws or supply unobtainable information or disclose trade secrets or information contrary to public policy, yet must use its information gathering measures to obtain requested information and may not decline solely because the information is held by banks, financial institutions, nominees, agents, fiduciaries or concerns ownership interests.