Article 4 - General provision - OECD Member Countries

CHAPTER III FORMS OF ASSISTANCE SECTION I - EXCHANGE OF INFORMATION ARTICLE 4 GENERAL PROVISION 1 . The Parties shall exchange any information, in particular as provided in this section, that is foreseeably relevant for the administration or enforcement of their domestic laws concerning the taxes covered by this Convention. 2. Deleted. 3. Any Party may, by a declaration addressed to one of the Depositaries, indicate that, according to its internal legislation, its authorities may inform its resident or national before transmitting information concerning him, in conformity with Articles 5 and 7.