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

.... behalf of the Contracting States, or of their political sub-divisions, or of their political-administrative sub-divisions, or local authorities insofar as the taxation there under is not contrary to the Agreement. The exchange of information is not restricted by Article 1 and 2. 2. Any information received by a Contracting State shall be treated as secret in the same manner as information obtain....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....agraph 1 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 certified copies of the documents) which is not obtainable under the laws or in the normal course of the administration of that or ....