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of <h1>Contracting States Must Exchange Tax Information Confidentially; May Use in Court if Permitted by Laws and Supplying State</h1> The competent authorities of the Contracting States are required to exchange information relevant to enforcing tax laws under the Convention, without restriction by other articles. Such information must be kept confidential and used only for tax-related purposes, though it may be disclosed in court proceedings. Information can be used for other purposes if permitted by both States' laws and authorized by the supplying State. A Contracting State is not obligated to take actions against its laws or supply information that would breach confidentiality or public policy. States must gather requested information even if not needed for their own purposes, with certain limitations. Information cannot be withheld solely because it involves financial institutions or ownership interests.
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