Possibility of Declining a Request for Information

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..... tory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or ( c ) where disclosure of the information would be contrary to public policy (ordre public) of the requested Party. 2. This Agreement shall not impose on a requested Party the obligation: ( a ) to supply information which would disclose any trade, business, industrial, commercial .....

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..... esting Party would be unable to obtain in similar circumstances under its own laws for the purpose of the administration or enforcement of its own tax laws or in response to a valid request from the requested Party under this Agreement. 5. The requested Party may decline a request for information if the information is requested by the requesting Party to administer or enforce a provision of the ta .....

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