Exchange of information

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....ing taxes of every kind and description imposed on behalf 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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.... laws of both States and the competent authority of the supplying State 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)&nb....