Exchange of information

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....nd 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 Agreement. 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 the same manner as information obtained under....

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....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 administrative practice of that or of the other Contracting State; (b)  to supply information (including documents or certified copies of the documents) which is not obtainable under the laws or ....