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<h1>Contracting States to Exchange Tax Information for Compliance and Fraud Prevention; Confidentiality and Legal Boundaries Upheld.</h1> The competent authorities of the Contracting States are required to exchange necessary information, including documents, to enforce the provisions of the Agreement or domestic tax laws, ensuring compliance with the Agreement, and preventing tax fraud or evasion. Such information must be kept confidential and shared only with relevant authorities involved in tax-related processes. The information may be disclosed in public court proceedings or judicial decisions. The exchange of information must not require a Contracting State to perform actions contrary to its laws, supply unobtainable information, or disclose confidential business secrets or information against public policy.