Exchange of information expanded: mutual tax information sharing and on site cooperation authorized under India Sweden amending protocol. Article 27 now mandates that competent authorities exchange foreseeably relevant information for administering or enforcing the Convention and domestic tax laws, subject to confidentiality, limited disclosure and use solely for specified tax-related purposes unless both States' laws and the supplying authority permit other uses. The Article prohibits withholding information solely on the ground that it is held by banks or fiduciaries, requires requested States to use their information gathering measures even absent domestic interest, and preserves limitations preventing measures contrary to domestic law or public policy.