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of <h1>Authorities Must Exchange Tax Info to Prevent Fraud; Info Kept Confidential, Can Be Used in Court</h1> The competent authorities of the Contracting States are required to exchange information necessary for implementing the provisions of the Convention or domestic tax laws, particularly to prevent tax fraud or evasion. This exchange is not limited by Article 1, and the information received must be kept confidential, disclosed only to relevant authorities involved in tax-related functions. Such information can be used solely for these purposes but may be disclosed in public court proceedings. The authorities will consult to establish conditions for information exchange, including tax avoidance matters. However, no obligation exists to perform actions against domestic laws or disclose protected secrets.
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