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of <h1>Contracting States to Exchange Tax Info for Fraud Prevention, Confidentiality Ensured Under Double Tax Avoidance Agreement.</h1> The competent authorities of the Contracting States are required to exchange information necessary for enforcing the provisions of the Convention or domestic tax laws, particularly for preventing tax fraud or evasion. Such information must be treated as confidential, disclosed only to relevant authorities, and used solely for tax-related purposes. However, this obligation does not require a Contracting State to perform actions contrary to its laws, provide unobtainable information, or disclose secrets or information against public policy. This framework is part of the Double Tax Avoidance Agreement between the involved states.
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