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<h1>Article 27 of DTAA Requires Information Exchange for Tax Enforcement, Prohibits Disclosure of Trade Secrets</h1> Article 27 of the Double Taxation Avoidance Agreement (DTAA) between Sweden and another contracting state mandates the exchange of information relevant to tax enforcement and administration. This information, treated as confidential, can be shared with authorities involved in tax-related activities. The article prohibits the exchange of information that contravenes domestic laws or discloses trade secrets. Contracting states are required to gather necessary information even if not needed for their own purposes, and they cannot refuse to provide information solely because it is held by financial institutions or pertains to ownership interests.