Possibility of declining a request for information

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

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..... request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed. 4. The requested Party shall not be required to obtain or provide information which the requesting Party would be unable to obtain in similar circumstances under its own laws for the purposes of the administration or enforcement of its own tax laws or in response to a valid request .....

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