ARTICLE 27
Exchange of Information
1. The competent authorities of the Contracting States shall exchange such information as is
pertinent for carrying out the provisions of this Convention and of the domestic laws 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.
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
administrative practice of that or of the other Contracting State;
(b) to supply particulars that are 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 (ordre public).
3. The exchange of information shall be on request with reference to particular cases, or
spontaneous, or on a routine basis. The competent authorities of the Contracting States shall
agree on the list of information which shall be furnished on a routine basis.
4. (a) 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 its own taxation were involved, notwithstanding the
fact that the other State may not, at that time, need such information for purposes of its own tax.
(b) 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.
(c) A Contracting State shall allow representatives of the other Contracting State
to enter the first-mentioned State to interview taxpayers and look at and copy their books
and records, but only after obtaining the consent of those taxpayers and the competent
authority of the first-mentioned State (who may be present or represented, if desired), and
only if the two Contracting States agree, in an exchange of diplomatic notes, to allow
such inquiries on a reciprocal basis. Such inquiries shall not be considered audits for
purposes of French domestic law.
5. Notwithstanding the provisions of Article 2 (Taxes Covered), all taxes imposed on behalf
of a Contracting State shall be considered as taxes covered by the Convention for purposes of
this Article.