POSSIBILITY OF DECLINING A REQUEST FOR INFORMATION

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..... able in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or (c) where the disclosure of the information requested would be contrary to the public policy (ordre public) of the Requested Party. 2. This Agreement shall not impose upon a Contracting Party any obligation to provide information which would disclose any trade .....

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..... rister from providing the name and address of a client where doing so would not constitute a breach of legal privilege. A request for information shall not be refused on the ground that the tax liability giving rise to the request is disputed by the taxpayer. 5. The Requested Party shall not be required to obtain and provide information which if the requested information was within the jurisdictio .....

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