Exchange of information

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..... imposed on behalf of the Contracting States, or of their political subdivisions 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 .....

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..... h 1 be construed 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 t .....

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..... rmation. 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. - - statute, statutory provisions legislation, law, enactment, A .....

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