Exchange of Information

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..... osed on behalf of the Contracting States, or of their political sub-divisions, or of their political-administrative sub-divisions, or local authorities insofar as the taxation there under is not contrary to the Agreement. The exchange of information is not restricted by Articles 1 and 2. 2. Any information received by a Contracting State shall be treated as secret in the same manner as information .....

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..... 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 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 th .....

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..... such information. 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, en .....

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