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<h1>Contracting States must exchange tax info to prevent fraud, ensuring confidentiality and adhering to domestic laws.</h1> The competent authorities of the Contracting States are required to exchange information necessary for implementing the provisions of the Convention or domestic tax laws, especially to prevent tax fraud or evasion. This exchange is not limited by Article 1 and must be treated as confidential, disclosed only to relevant authorities for tax-related purposes. Information may be revealed in public court proceedings or judicial decisions. However, a Contracting State is not obligated to undertake measures inconsistent with its laws, provide unobtainable information, or disclose trade secrets or information against public policy.