Exchange Of Information

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....the domestic laws concerning taxes of every kind and 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 secr....

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.... authorizes such use. 3. In no case shall the provisions 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 or authenticated copies of the docu....