Article 8 - CONFIDENTIALITY - British Virgin Islands

ARTICLE 8 CONFIDENTIALITY Any information received by a Contracting Party under this Agreement shall be treated as confidential and may be disclosed only to persons and authorities (including courts and administrative bodies) in the jurisdiction of the Contracting Party concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relations to, the taxes covered by this Agreement. Such persons or authorities shall use such information only for such purposes. The information may not be disclosed to any other person or authority or any other jurisdiction (including a foreign Government) without the express written consent of the competent authority of the Requested Party.