Exchange of information obligations mandate confidential cross border tax information sharing for enforcement and prevention of tax abuse. Exchange of information obligations require competent authorities to provide information and documents necessary to implement the Convention and domestic tax laws, including to prevent fraud, evasion and, where appropriate, tax avoidance. Exchanges may be routine or on request. Information received must be treated as secret consistent with domestic law and, if secret in the transmitting State, disclosed only to persons or authorities involved in tax assessment, collection, enforcement, prosecution or appeals and used solely for those purposes. States are not required to perform administrative measures contrary to their laws or practices, to supply information not obtainable under their laws or normal administration, or to disclose trade or professional secrets or information contrary to public policy.