Exchange of Information

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....stic laws concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their political sub-divisions or local authorities, insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Articles 1 and 2. 2. Any information received under paragraph 1 by a Contracting State shall be treated as secret in t....

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....e supplying Contracting State authorises such use. 3. In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting State the obligation: (a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; (b) to supply information which is not obtainable under the laws ....

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....information solely because it has no domestic interest in such information. 5. In no case shall the provisions of paragraph 3 be construed to permit a Contracting State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a pers....

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....prosecution in respect of, the taxes covered by this Convention or the determination of appeals in relation thereto. 2. In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation : (a)  to carry out administrative measures at variance with the laws and the administrative practice of that or of the other Contracting State; ....