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<h1>Article 27: DTAA Mandates Information Exchange to Combat Tax Fraud, Ensures Confidentiality and Compliance with Domestic Laws.</h1> Article 27 of the Double Tax Avoidance Agreement (DTAA) between the Contracting States outlines the exchange of information for tax purposes. Competent authorities are required to share necessary information to enforce the Convention and prevent tax fraud or evasion, ensuring confidentiality similar to domestic laws. Information may be disclosed only to relevant authorities involved in tax-related processes and must be used solely for these purposes, except in public court proceedings. Information exchange can be routine or case-specific, but does not require actions against domestic laws or the disclosure of protected secrets or information contrary to public policy.