Exchange of information secures confidential tax data sharing to support tax assessment, enforcement and related proceedings.

Exchange of information requires competent authorities to share necessary information and documents for implementing the Agreement and domestic tax laws, with received information treated as secret and disclosable only to persons or authorities engaged in tax assessment, collection, enforcement, prosecution, or appeals and usable solely for those purposes; public court proceedings or judicial decisions may disclose such information. The obligation does not compel measures contrary to a State's laws or practice, nor the supply of information unobtainable under law or administration, nor disclosure of trade secrets or information contrary to public policy.

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