Exchange of information obligations require sharing tax-related data for assessment and enforcement while preserving confidentiality and limits. Competent authorities must exchange information necessary to administer the Convention and domestic tax laws for covered taxes, with such information treated as secret and disclosed only to persons or authorities engaged in assessment, collection, enforcement, prosecution, or appeals and used solely for those purposes; disclosure in public court proceedings or judicial decisions is permitted. No Contracting State is required to take measures contrary to its laws or practices, to provide information not obtainable under its laws or normal administration, or to supply information whose disclosure would reveal trade or professional secrets, trade processes, or be contrary to public policy.