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of <h1>Contracting States Must Exchange Tax Info Under DTAA, Ensuring Confidentiality and Compliance with Domestic Laws</h1> The competent authorities of the contracting states are required to exchange information relevant to enforcing the provisions of the Double Tax Avoidance Agreement (DTAA) and domestic tax laws, ensuring it is not contrary to the Convention. This information is to be treated as confidential and used only for tax-related purposes. The states are not obligated to perform actions contrary to their laws or disclose sensitive information. They must use their information-gathering measures to fulfill requests, even if the information is not needed for their own tax purposes, and cannot refuse to supply information held by financial institutions or related to ownership interests.
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