Exchange of information upon Request

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....x purposes or whether the conduct being investigated would constitute a crime under the laws of the requested Party if such conduct occurred in the requested Party. 2. If the information in the possession of the competent authority of the requested Party is not sufficient to enable it to comply with the request for information, that Party shall use all relevant information gathering measures to....

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.... (b) information regarding the legal and beneficial ownership of companies, partnerships, collective investment funds or schemes, trusts, foundations, "Anstalten" and other persons, including, within the constraints of Article 2, ownership information on all such persons in an ownership chain; in the case of collective investment funds or schemes, information on shares, units and other interest....

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.... demonstrate the foreseeable relevance of the information to the request: (a) the identity of the taxpayer under examination or investigation; (b) if known, the identity of the person in respect of which information is requested, if that person is not the taxpayer in subparagraph (a); (c) the period for which information is requested; (d) the nature of the infor....

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....en the competent authority of the requesting Party would be able to obtain the information under the laws of the requesting Party or in the normal course of administrative practice and that it is in conformity with this Agreement; and (i) a statement that the requesting Party has pursued all means available in its own territory to obtain the information, except those that would give rise ....