TaxTMI 
TaxTMI 
Exchange of information
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....s of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions 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 by a Contracting State shall be treated as secret in the same manner as information obtained under....
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.... provision 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 (including documents) which is not obtainable under the laws or in the normal course of the administration of that or of the other ....
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....n. 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 is an agency or a fiduciary capacity or because it relates to ownership interests in a person.] ************* NOTES:- 1 Substituted vide Notif....
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....and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. 2. In no case shall the prov....