Exchange of information enables tax authorities to obtain and use relevant data for tax enforcement while preserving confidentiality limits. Article 26 provides for mutual exchange of information, including documents, necessary to apply the Agreement and domestic tax laws for covered taxes, with information treated as confidential and disclosed only to persons or authorities involved in tax assessment, collection, enforcement, prosecution or appeals; exchange may be routine or on request, competent authorities will agree routine lists, and States are not obliged to contravene domestic law, produce unobtainable information, or disclose trade secrets or information contrary to public policy.