Exchange of information mandates confidential tax data sharing to prevent evasion while protecting trade secrets and legal limits.

Competent authorities must exchange necessary information and documents to implement the Agreement and domestic tax laws, especially to prevent fraud or tax evasion; received information is to be kept secret and, if originally secret in the transmitting State, disclosed only to persons or authorities involved in tax assessment, collection, enforcement, prosecution or appeals and used solely for those purposes. Exchanges may be routine or on request, with agreed lists for routine furnishing. States are not obliged to take measures contrary to their laws or to provide unobtainable information, nor to disclose trade or professional secrets or information contrary to public policy.

---

---

---