Exchange of information obliges contracting states to obtain and share tax relevant information while protecting confidentiality. The Convention requires competent authorities to exchange any information foreseeably relevant for carrying out the Convention or administering domestic tax laws, including documents or certified copies, subject to confidentiality: received information is secret and may be disclosed only to persons or authorities involved in tax assessment, collection, enforcement, prosecution, appeals or oversight and used solely for those purposes, with permitted disclosure in public court proceedings; obligations are limited where compliance would conflict with domestic law or public policy or where information is unobtainable in the normal course, but refusal is not permitted solely because information is held by financial intermediaries or relates to ownership interests.