Exchange of information

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....f every kind and description imposed on behalf of the territories, or of their 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 territory shall be treated as secret in the same manner as information obtained under the domesti....

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.... provisions of paragraphs 1 and 2 be construed so as to impose on a territory the obligation: (a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other territory; (b) to supply information (including documents or certified copies of the documents) which is not obtainable under the laws or in the normal course of the administration of....