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TMI BlogExchange of informationX X X X Extracts X X X X X X X X Extracts X X X X ..... on behalf of the Contracting States, or of their political sub-divisions or local authorities, insofar as the taxation thereunder is not contrary to the Agreement. The exchange of information is not restricted by Articles 1 and 2. 2. Any information received under paragraph 1 by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e laws or in the normal course of the administration of that or of the other Contracting State; (c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information the disclosure of which would be contrary to public policy (ordre public). 4. If information is requested by a Contracting State in accordance with this Arti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... **************** NOTES:- 1. Deleted Replaced Notification No. 47/2011, Dated 1-9-2011 , before it was read as: - ARTICLE 28: Exchange of information - 1. The competent authorities of the Contracting States shall exchange such information (including documents) as is necessary for carrying out the provisions of this Agreement or of the domestic laws of the Contracting States concerning taxes covered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... public court proceedings or in judicial decisions. 2. The exchange of information or documents shall be either on a routine basis or on request with reference to particular cases or both. 3. In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation: (a) to carry out administrative measures at variance with the laws or administrative practice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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