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of <h1>Article 26 Mandates Exchange of Tax Info to Prevent Fraud, Ensures Confidentiality, Limits on Trade Secrets Disclosure</h1> Article 26 of the Double Tax Avoidance Agreement between the Contracting States mandates the exchange of information necessary for enforcing the Convention or domestic tax laws, particularly to prevent tax fraud or evasion. This exchange is unrestricted by Article 1 and must be treated as confidential, disclosed only to relevant authorities for tax-related purposes. Information can be revealed in public court proceedings or judicial decisions. However, a Contracting State is not obligated to take actions contrary to its laws, provide unobtainable information, or disclose trade secrets or information against public policy.
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