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 disclosure of the information would be contrary to public policy (order public) of the requested Party. 2. This Agreement shall not impose on a Contracting Party the obligation: (i) to supply information which would disclose any trade, business, industrial, commercial or profe .....

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..... t 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 and provide information which the requesting 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 .....

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