Exchange of information enables sharing tax-related data for enforcement while preserving confidentiality and legal limits.

The Agreement obliges competent authorities to exchange information necessary to implement the treaty and domestic tax laws, including for prevention of fraud and tax avoidance, subject to confidentiality rules: information must be treated as secret and, if originally secret, disclosed only to specified persons or authorities for assessment, enforcement, prosecution or appeals and used solely for those purposes, while consultation is required to develop conditions and methods for exchange. The obligation does not compel actions contrary to domestic law, provision of unobtainable information, or disclosure of protected trade secrets or information contrary to public policy.

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