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    <description>Allows the requested Party to decline assistance where the request is nonconforming, domestic remedies have not been exhausted (unless disproportionate difficulty), or disclosure would offend public policy. Exempts production of trade or professional secrets and confidential client-legal adviser communications, and prohibits requiring measures contrary to domestic law. A request may not be refused solely because the tax claim is disputed, nor may the requested Party be obliged to obtain information the requesting Party could not obtain under similar domestic circumstances; omission of some Article 5 details is not alone a ground for refusal if the information can otherwise be provided.</description>
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