Article 26 - Exchange Information

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....the provisions of this Convention or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to the Convention. Apply Confidentiality Rules * Any information received under paragraph 1 by a Contr....

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....ompetent authority of the supplying State authorises such use. [ Para 2 of Article 26 ] Certain Limitation of Contracting State * 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; *....

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....ons of paragraph 3 but in no case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information. [ Para 4 of Article 26 ] Para 3 Limitation can not imposed on following information * In no case shall the provisions of paragraph 3 be construed to permit a Contracting State to decline to supply in....

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....ind and description imposed on behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to the Convention. * In particular, information shall be exchanged that would be helpful to a Contracting State in preventing avoidance or evasion of such taxes. * The exchange of information is not restricted by Articles 1....