Exchange of information

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... concerning taxes of 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 obtai....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....3. In no case shall the 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 obtainabl....