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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 ..... g taxes of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation there under is not contrary to the Convention. 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 inf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... strued 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 of the other Cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation. 5. In no case shall the provisions of paragraph 3 be construed to permit a Contracting State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person.] ******************* NOTES: - 1. Substituted vide Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arded as secret in the transmitting State, it shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to the taxes which are the subject of the Convention. Such persons or authorities shall use the information only for such pu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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