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of <h1>Contracting States Must Share Tax Info for DTAA Compliance While Protecting Confidentiality and Trade Secrets</h1> The competent authorities of the Contracting States are required to exchange information necessary for implementing the provisions of the Double Tax Avoidance Agreement (DTAA) and domestic tax laws. This exchange is not limited by other articles and must be kept confidential, disclosed only to relevant authorities for tax-related purposes. The article specifies that no state is obliged to perform actions contrary to its laws, supply unobtainable information, or disclose sensitive trade secrets. States must use their information-gathering measures to fulfill requests, even if the information is not needed domestically, and cannot refuse information solely because it is held by financial entities.
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