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of <h1>Contracting States Must Exchange Tax Info Per DTAA to Prevent Fraud, While Protecting Confidentiality and Trade Secrets</h1> The competent authorities of the Contracting States are required to exchange information necessary for implementing the provisions of the Double Tax Avoidance Agreement (DTAA) or domestic tax laws, specifically to prevent tax fraud or evasion. This exchange is not limited by other articles and must be kept confidential, shared only with relevant authorities involved in tax-related processes. The information can be disclosed in court proceedings. However, the obligation does not extend to actions against domestic laws, providing unobtainable information, or sharing trade secrets or information against public policy.
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