Exchange of Information

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....Contracting States concerning taxes covered by the Agreement 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 Agreement in particular for the prevention of fraud or evasion of such taxes. The exchange of information is not restricted by Articles 1 and 2. 2.....

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....d State. 3. In no case shall the provisions of paragraph 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 or documents which is not obtainable under the laws or in the normal course of the a....