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of <h1>Contracting states must exchange tax info under DTAA but can't break laws or disclose secrets against public policy.</h1> The competent authorities of the contracting states are required to exchange information necessary for implementing the provisions of the Double Tax Avoidance Agreement (DTAA). Such information must be treated as confidential and disclosed only to relevant authorities involved in tax-related matters. The information can be used solely for these purposes and may be revealed in public court proceedings or judicial decisions. However, a contracting state is not obligated to perform actions contrary to its laws, provide unobtainable information, or disclose any secrets or information against public policy.
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