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of <h1>Contracting States Must Exchange Tax Info, Maintain Confidentiality, and Use Domestic Measures Per Agreement Rules</h1> The competent authorities of the Contracting States are required to exchange information relevant to the enforcement of tax laws and the provisions of the Agreement, without restriction by other articles. Information received must be kept confidential and used only for tax-related purposes, though it may be disclosed in public proceedings. States are not obligated to perform actions against their laws or provide unobtainable information, nor disclose secrets or information against public policy. States must use their information-gathering measures to fulfill requests, even if not needed domestically, but cannot refuse solely due to lack of domestic interest or because the information is held by financial entities.
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