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of <h1>Article 26 of DTAA mandates tax information exchange between states, ensuring confidentiality and limiting use to tax purposes.</h1> Article 26 of the Double Tax Avoidance Agreement (DTAA) between the Contracting States outlines the exchange of tax-related information. Competent authorities must share information relevant to enforcing domestic tax laws, irrespective of Articles 1 and 2. Such information is to be treated as confidential and used only for tax-related purposes, though it may be disclosed in public court proceedings. The article does not obligate states to take actions contrary to their laws or supply unobtainable information. States must gather requested information even if not needed for their own purposes, and cannot refuse to supply information solely because it is held by financial institutions.
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