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<h1>Article 26 of DTAA mandates confidential tax info exchange between states, overriding other articles for compliance.</h1> Article 26 of the Double Taxation Avoidance Agreement (DTAA) between the Contracting States mandates the exchange of information relevant for enforcing tax laws, ensuring compliance with the Convention. This exchange is not limited by other articles and must be treated as confidential, disclosed only to relevant authorities for tax-related purposes. The article outlines that no state is obligated to perform actions contrary to its laws or supply unobtainable information. It also specifies that information held by financial institutions or related to ownership interests cannot be withheld solely due to lack of domestic interest or because it is held by such entities.