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The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Agreement or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States, insofar as the taxation thereunder is not contrary to the Agreement. The exchange of information is not restricted by Articles 1A and 1.", "text_sha256": "76f503131182f2f355db9b8de16f2b2f088df52419d5755b06806e5462d115be" }, { "end_char": 2068, "id": "article-I-block-5", "pages": [], "start_char": 1420, "text": "2. Any information received under paragraph 1 by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, the determination of appeals in relation to the taxes referred to in paragraph 1, or the oversight of the above. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.", "text_sha256": "94b3b7fe4e41e990673419b87e2dd64f00d7ad4418afc6876b6b3ae1f07fa0ae" }, { "end_char": 2194, "id": "article-I-block-6", "pages": [], "start_char": 2070, "text": "3. 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If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall use its information gathering measures to obtain the requested information, even though that other State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 but in no case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information.", "text_sha256": "c90161972d8e6cc0ce0a293e4ded7f2846b072305d1395a703577583ab863891" }, { "end_char": 3593, "id": "article-I-block-11", "pages": [], "start_char": 3268, "text": "5. 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