Exchange of information enables cross-border tax assistance and evidence production while preserving confidentiality and legal limits.

Competent authorities shall exchange information and documents necessary for implementing the Convention and domestic tax laws, including for prevention of fraud and tax evasion, subject to confidentiality protections and limited disclosure to authorities involved in tax assessment, enforcement, prosecution or appeals; exchanges may be routine or on request, constrained by each State's laws and administrative practices, and must be obtained and produced as if the requested tax were a domestic tax, including witness depositions and authenticated original documents where obtainable.

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