Exchange of information enables cross-border tax inquiries, subject to confidentiality, legal limits and consented onsite interviews. Article 27 requires competent authorities to exchange information foreseeably relevant to administering or enforcing taxes under the Agreement; such information must be treated as secret and disclosed only to persons or authorities involved in assessment, collection, enforcement, prosecution, appeals or oversight and used only for those purposes unless both states' laws and the supplying authority permit other uses. States are not obliged to act contrary to their laws, to produce unobtainable information, or to disclose trade or public policy sensitive secrets. Requested information must be sought even if not needed domestically, and information held by banks, nominees or fiduciaries cannot be refused solely for that reason; authorised representatives may interview individuals, examine records with consent, and attend tax examinations subject to notification and procedural control by the examining state.