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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 ..... Agreement insofar as the taxation thereunder is not contrary to the Agreement. The exchange of information is not restricted by Article 1. 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 that State and shall be disclosed only to persons or authorities (including courts and adminis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; ( b ) to supply information which is not obtainable under the 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se 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. In order to obtain such information, the tax authorities of the requested Contracting State shall, therefore, have the power to enforce the disclosure of information covered by this paragraph, notwithstanding para ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xes which are the subject of this Agreement. No information as aforesaid shall be exchanged which would disclose any trade, business, industrial or professional secret or trade process. 2. In no case shall the provisions of this Article be construed as imposing upon either of the Contracting States the obligation to carry out administrative measures at variance with the regulations and practice of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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