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of <h1>Article 26 of OECD/UN Model Tax Conventions: Exchange of Tax Info Between States, Confidentiality, and Limitations Explained.</h1> Article 26 of the OECD and UN Model Tax Conventions outlines the exchange of information between competent authorities of contracting states to enforce tax laws. Information exchanged must be foreseeably relevant and treated as confidential, disclosed only to relevant authorities for tax-related purposes. Limitations prevent states from being obligated to provide information that contravenes their laws or discloses sensitive secrets. However, states cannot refuse information solely because it is held by financial institutions or lacks domestic interest. The UN Model aligns with the OECD but emphasizes preventing tax avoidance and evasion and developing appropriate methods for information exchange.
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