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<h1>UK-Contracting State DTAA Article 28 mandates tax info exchange, ensuring confidentiality and compliance with domestic laws.</h1> Article 28 of the Double Taxation Avoidance Agreement (DTAA) between the UK and another contracting state mandates the exchange of tax-related information between competent authorities. This exchange includes documents relevant for enforcing domestic tax laws and is not limited by other articles of the Convention. Received information must remain confidential and used solely for tax-related purposes unless both states' laws allow other uses. Contracting states are not required to perform actions against their laws or provide information that is unobtainable or reveals confidential business secrets. Information held by financial institutions cannot be withheld solely on ownership grounds.