1. The competent authorities of the Contracting States shall
exchange such information as is necessary for carrying out the
provisions of this Convention and of the domestic law of the
Contracting States concerning taxes covered by this
Convention insofar as the taxation thereunder is not contrary to
this Convention. The exchange of information is not restricted
by Article 1 (Personal Scope). 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 persons or authorities (including
courts and administrative bodies) involved in the assessment,
collection, or administration of, the enforcement or prosecution
in respect of, or the determination of appeals in relation to the
taxes covered by this Convention. 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, unless the competent authority of the
Contracting State supplying the information raises an objection.
2. In no case shall the provisions of paragraph 1 be
construed to impose on a Contracting State the obligation:
a) to carry out administrative measures at variance with the
laws and administrative practice of that or of the other
Contracting State;
b) to supply information that is not obtainable under the laws
or in the normal course of the administration of that or of the
other Contracting State;
c) to supply information that would disclose any trade,
business, industrial, commercial, or professional secret or
trade process, or information, the disclosure of which would
be contrary to public policy.
3. If information is requested by a Contracting State in
accordance with this Article, the other Contracting State shall
obtain the information to which the request relates in the same
manner and to the same extent as if the tax of the first-mentioned
State were the tax of that other State and were being imposed
by that other State. If specifically requested by the competent
authority of a Contracting State, the competent authority of the
other Contracting State shall, if possible, provide information
under this Article in the form of depositions of witnesses and
authenticated copies of unedited original documents (including
books, papers, statements, records, accounts, and writings), to
the same extent such depositions and documents can be
obtained under the laws and administrative practices of that
other State with respect to its own taxes.
4. Each of the Contracting States shall endeavor to collect
on behalf of the other Contracting State such amounts of tax as
may be necessary to ensure that relief granted by this
Convention from taxation imposed by that other State does not
inure to the benefit of persons not entitled thereto.
5. Paragraph 4 shall not impose upon either of the
Contracting States the obligation to carry out administrative
measures that are of a different nature from those used in the
collection of its own taxes, or that would be contrary to its
sovereignty, security, or public policy.
6. The Contracting States may, through diplomatic channels,
exchange notes under which they may, subject to the
provisions of this Article, exchange information for the
purposes of taxes imposed by a Contracting State not referred
to in Article 2 (Taxes Covered).