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of <h1>Authorities Must Exchange Tax Info Under Agreement; Confidentiality and Legal Compliance Required, No Refusal for Financial Data.</h1> The competent authorities of the Contracting States are mandated to exchange information relevant to enforcing tax laws and the provisions of the Agreement. This exchange is not limited by other articles and must be treated confidentially, disclosed only to relevant authorities for tax-related purposes, and potentially used in public court proceedings. The obligation to exchange information does not require actions contrary to domestic laws or practices, nor does it require sharing information that reveals trade secrets or violates public policy. States must gather requested information even if not needed domestically, with no refusal based on the information being held by financial institutions.
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