Exchange of tax information: reciprocal, confidential assistance for tax administration and enforcement across jurisdictions. The Agreement requires competent authorities to provide, upon request, any information foreseeably relevant to tax administration and enforcement, including bank, ownership and fiduciary records and, where permitted, depositions and authenticated originals. Requests must identify the person, period, nature and tax purpose of information and justify its presence within the requested Party's jurisdiction. The requested Party must acknowledge receipt, notify deficiencies within sixty days, and report inability or refusal within ninety days, while preserving grounds to decline based on public policy, legal privilege, trade secrets or inability to obtain information within territorial jurisdiction.