Exchange of information: competent authorities may share foreseeably relevant tax information subject to confidentiality and use limits.

The competent authorities shall exchange foreseeably relevant information, including documents and certified copies, for applying the Agreement or administering or enforcing domestic tax laws; such information must be treated as secret and disclosed only to persons or authorities concerned with assessment, collection, enforcement, prosecution, appeals or oversight of the covered taxes, and used solely for those purposes unless both States' laws and the supplying State authorize other use.

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