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Protection of persons and limits to the obligation to provide assistance

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....ice of the requested State. 2. Except in the case of Article 14, the provisions of this Convention shall not be construed so as to impose on the requested State the obligation: (a). to carry out measures at variance with its own laws or administrative practice or the laws or administrative practice of the applicant State; (b). to carry out measures which would be con....

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Full Text of the Document

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....icant State; (f). to provide administrative assistance for the purpose of administering or enforcing a provision of the tax law of the applicant State, or any requirement connected therewith, which discriminates against a national of the requested State as compared with a national of the applicant State in the same circumstances; (g). to provide administrative assistanc....

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Full Text of the Document

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....n no case shall such limitations, including in particular those of paragraphs 1 and 2, be construed to permit a requested State to decline to supply information solely because it has no domestic interest in such information. 4. In no case shall the provisions of this Convention, including in particular those of paragraphs 1 and 2, be construed to permit a requested State to decline to supply in....