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(1) The competent authorities of the Contracting States shall exchange such information as is relevant for carrying out the provisions of this Agreement or of the domestic laws in the Contracting States concerning taxes covered by the Agree- ment insofar as the taxation thereunder is not contrary to the Agreement. The ex- change of information is not restricted by Article 1. Any information received 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 per- sons or authorities (including courts and administrative bodies) concerned with the assessment or collection of the taxes cov- ered by the Agreement or, notwithstanding the provisions of paragraph 4, the taxes imposed by a “Land”, or a political subdivi- sion or local authority of a Contracting State that are substantially similar to the taxes covered by the Agreement. Such persons or authorities shall use the infor- mation only for such purposes. Such infor- mation may be disclosed in public court proceedings or in judicial decisions only if the competent authority of the Contracting State supplying the information raises no objection.
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(2) In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation: a) to carry out administrative measures at variance with the laws or the adminis- trative practice of that or of the other Contracting State; b) to supply information which is not obtainable under the laws or in the nor- mal course of the administration of that or of the other Contracting State; c) to supply information which would dis- close any trade, business, industrial, commercial or professional secret or trade process, or information, the dis- closure of which would be contrary to public policy (ordre public).
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(3) The competent authorities of the Contracting States shall agree upon the principles and procedures relating to the exchange of personal data.
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(4) For the purposes of this Article, the taxes covered by the Agreement are, notwithstanding the provisions of Article 2, all taxes imposed by a Contracting State.