Common use of Exchange of Information Clause in Contracts

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange 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 persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange 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 persons or authorities (including courts and administrative bodies) involved in concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Convention Agreement insofar as the taxation thereunder is not contrary to the ConventionAgreement. The exchange 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 persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the ConventionAgreement. 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.

Exchange of Information. (1. ) The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out the provisions of this Convention Agreement or of the domestic laws of the Contracting States concerning the taxes covered by the Convention to which this Agreement applies insofar as the taxation thereunder is not contrary to the Conventionthis Agreement. The exchange of information is not restricted by Article 1. Any information received by the competent authority of 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 concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. Such persons or authorities to which this Agreement applies and shall use the information be used only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out the provisions of this Convention Agreement or of the domestic laws of the Contracting States concerning the taxes covered by the Convention to which this Agreement applies insofar as the taxation thereunder is not contrary to the Conventionthis Agreement. The exchange of information is not restricted by Article 1. Any information received by the competent authority of 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 concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. Such persons or authorities to which this Agreement applies and shall use the information be used only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar this Agreement in so far as the taxation thereunder is not contrary to the ConventionAgreement. The exchange of information is not restricted by Article 1. Any information received by a Contracting State so exchanged shall be treated as secret in the same manner as information obtained under the domestic laws law of that State and shall be disclosed only to persons or authorities (including courts and or administrative bodies) involved in concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Conventionthis Agreement. 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out the provisions of this Convention Agreement or of the domestic national laws of the Contracting States concerning the taxes covered by the Convention insofar to which this Agreement applies in so far as the taxation thereunder under those laws is not contrary to the Conventionthis Agreement. The exchange of information is not restricted by Article 1. Any information received by the competent authority of a Contracting State shall be treated as secret in the same manner as information obtained under the domestic national laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. Such persons or authorities to which this Agreement applies and shall use the information be used only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Convention Agreement insofar as the taxation thereunder is not contrary to the Convention. The exchange Agreement, in particular for the prevention of information is not restricted by Article 1fraud or evasion of such taxes. 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 or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the ConventionAgreement. 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the this Convention insofar as the taxation thereunder is not contrary to the ConventionConvention as well as to prevent fiscal evasion. The exchange 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 persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Article 11 (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 assessment, collection, or collection administration of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Convention this Agreement insofar as the taxation thereunder is not contrary to the Conventionthis Agreement. The exchange 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 persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, to the taxes covered by the Conventionthis Agreement. 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange 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 persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Convention this Agreement insofar as the taxation thereunder is not contrary to the ConventionAgreement as well as to prevent fiscal evasion. The exchange 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 persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the ConventionAgreement. 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar in so far as the taxation thereunder is not contrary to the Convention. The exchange 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 law of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of in the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange 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 persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered imposed by the Conventionthat State. 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange 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 persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Convention Agreement insofar as the taxation thereunder is not contrary to the ConventionAgreement. The exchange 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 persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the ConventionAgreement. Such persons or authorities shall use the information only for such purposes. They purposes but may disclose the information in public court proceedings or in judicial decisions.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar Agreement in so far as the taxation thereunder is not contrary to the ConventionAgreement. The exchange 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 Contracting State, and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the ConventionAgreement. 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Convention Agreement insofar as the taxation thereunder is not contrary to the ConventionAgreement. The exchange of information is not restricted by Article 11 of this Agreement. 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 or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the ConventionAgreement. 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary relevant for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange 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 persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the this Convention insofar as the taxation thereunder is not contrary to the this Convention. The exchange 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 persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by which are the subject of the Convention. Such persons or authorities shall use the information only for such purposes. They These persons or authorities may disclose the information in public court proceedings or in judicial decisions.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange through diplomatic channels such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the this Convention insofar as the taxation thereunder is not contrary to the this Convention. The exchange 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 persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Conventionto taxes. 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the this Convention insofar as the taxation thereunder is not contrary to the this Convention. The exchange of information is not restricted by Article 11 of this Convention. Any information received by a Contracting State shall be treated as secret confidential 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 concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the 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.

Exchange of Information. (1. ) The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange 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 persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange 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 persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the 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.

Exchange of Information. 1. The 1.The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange 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 persons or authorities (including courts and administrative bodies) involved in concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar Agreement in so far as the taxation thereunder is not contrary to the ConventionAgreement. The exchange 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 law of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the ConventionAgreement. 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar in so far as the taxation thereunder is not contrary to the Convention. The exchange 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 persons or authorities (including courts and administrative bodies) involved in concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, to the taxes covered imposed by the Conventionthat State. 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of in the Contracting States concerning taxes covered by the this Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange 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 persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention Convention, insofar as the taxation thereunder is not contrary to the Convention. The exchange 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 persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Article 1. Any information so 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 or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the this Convention insofar as the taxation thereunder is not contrary to the this Convention. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret confidential 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 or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar Agreement in so far as the taxation thereunder is not contrary to the ConventionAgreement. The exchange 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 persons or authorities (including courts and administrative bodies) involved in concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the ConventionAgreement. 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.

Exchange of Information. (1. ) The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this the Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange 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 persons or authorities (including Including courts and or administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the 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.

Exchange of Information. (1. ) The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out the provisions of this Convention Agreement or of the domestic laws of the Contracting States concerning the taxes covered by the Convention to which this Agreement applies insofar as the taxation thereunder is not contrary to this Agreement, or for the Conventionprevention of evasion or avoidance of, or fraud in relation to, such taxes. The exchange of information is not restricted by Article 1. Any information received by the competent authority of 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 concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. Such persons or authorities to which this Agreement applies and shall use the information be used only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out the provisions of this Convention Agreement or of the domestic laws of the Contracting States concerning the taxes covered by the Convention insofar to which this Agreement applies in so far as the taxation thereunder is not contrary to the Conventionthis Agreement. The exchange of information is not restricted by Article 1. Any information received by the competent authority of 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 concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. Such persons or authorities to which this Agreement applies and shall use the information be used only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information (being information which such authorities have in proper order at their disposal) as is necessary for the carrying out the provisions of this Convention or Convention, in particular for the prevention of fraud, and for the domestic laws administration of the Contracting States statutory provisions against legal avoidance concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the this Convention. The exchange of information is not restricted by Article 1. Any information received by a Contracting State the competent authority of one of the States 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 concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. Such persons or authorities to which this Convention applies and shall use the information be used only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information information, including documents, as is necessary for carrying out the provisions of this Convention Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar Agreement in so far as the taxation thereunder is not contrary to the ConventionAgreement. The exchange 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 law of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the ConventionAgreement. 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.

Exchange of Information. (1. ) The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention Agreement or of the domestic laws of the Contracting States concerning the taxes covered by the Convention to which this Agreement applies insofar as the taxation thereunder is not contrary to the Conventionthis Agreement. The exchange of information is not restricted by Article 1. Any information received by the competent authority of 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 concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. Such persons or authorities to which this Agreement applies and shall use the information be used only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.

Exchange of Information. (1. ) The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange 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 persons or authorities (including courts and administrative bodies) involved in concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. Such persons or authorities shall use the information only for such purposes. They may disclose disclosed the information in public court proceedings or of in judicial decisions.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Convention Agreement insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Article 1Agreement. Any information received by a Contracting State so exchanged 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 or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the ConventionAgreement. 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.

Exchange of Information. (1. ) The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Convention Agreement insofar as the taxation thereunder is not contrary to the ConventionAgreement. The exchange 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 persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the ConventionAgreement. 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Convention this Agreement insofar as the taxation thereunder is not contrary to this Agreement, in particular for the Convention. The exchange prevention of information is not restricted by Article 1evasion of such taxes. 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 or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Conventionthis Agreement. 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out the provisions of this Convention Agreement or of the domestic laws of the Contracting States concerning the taxes covered by the Convention insofar to which this Agreement applies in so far as the taxation thereunder under those laws is not contrary to the Conventionthis Agreement. The exchange of information is not restricted by Article 1. Any information received by the competent authority of 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 concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. Such persons or authorities to which this Agreement applies and shall use the information be used only for such purposes. They Those persons or authorities may disclose the information in public court proceedings or in judicial decisions.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar this Agreement in so far as the taxation thereunder is not contrary to the Conventionthis Agreement. The exchange 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 law of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Conventionthis Agreement. 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information Information as is necessary for carrying out the provisions of this Convention Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar Agreement, in so far as the taxation thereunder is not contrary to this Agreement, in particular for the Conventionprevention of evasion of such taxes. The exchange 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 persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the ConventionAgreement. 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Article 1Articles 1 and 2. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws Laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention Agreement or of the domestic laws law of the Contracting States concerning taxes covered by to which the Convention Agreement applies insofar as the taxation thereunder under that law is not contrary to the ConventionAgreement. The exchange 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 law of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by to which the ConventionAgreement applies. Such Those persons or authorities shall use the information only for such those purposes. They may disclose the information in public court proceedings or in judicial decisions.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information information, including documents, as is necessary for carrying out the provisions of this Convention Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Convention Agreement insofar as the taxation thereunder is not contrary to the ConventionAgreement. The exchange 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 law of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the ConventionAgreement. 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar in sofar as the taxation thereunder is not contrary to the Convention. The exchange 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 persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Convention this Agreement insofar as the taxation thereunder is not contrary to the Conventionthis Agreement. The exchange of information is not restricted by Article 11 of this Agreement. 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 concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Conventionthis Agreement. 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or and of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange 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 persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar Agreement in so far as the taxation thereunder is not contrary to the ConventionAgreement. The exchange 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 persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the ConventionAgreement. 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.

Exchange of Information. 1. 1 The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention Agreement or of the domestic laws law of the Contracting States concerning taxes covered by to which the Convention Agreement applies insofar as the taxation thereunder under that law is not contrary to the ConventionAgreement. The exchange 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 law of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by to which the ConventionAgreement applies. Such Those persons or authorities shall use the information only for such those purposes. They may disclose the information in public court proceedings or in judicial decisions.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar Agreement in so far as the taxation thereunder is not contrary to the ConventionAgreement. The exchange 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 law of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the ConventionAgreement. 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange 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 persons or authorities (authorities, including courts and administrative bodies) involved in , entrusted with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. Such persons or authorities shall use the information only for such purposes. They , and may disclose the information in public court proceedings or in judicial decisions.

Exchange of Information. 1. 1 The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention Agreement or of the domestic laws law of the Contracting States concerning taxes covered by the Convention to which this Agreement applies insofar as the taxation thereunder under that law is not contrary to the Conventionthis Agreement. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret confidential in the same manner as information obtained under the domestic laws law of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Conventionto which this Agreement applies. 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.

Exchange of Information. 1. The competent 1.The taxation authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Convention Agreement insofar as the taxation thereunder is not contrary to the ConventionAgreement. The exchange 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 persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals appeal in relation to, the taxes covered by the ConventionAgreement. 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Convention Agreement insofar as the taxation thereunder is not contrary to the ConventionAgreement. The exchange 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 persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, of the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the ConventionAgreement. 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Convention this Agreement insofar as the taxation thereunder is not contrary to the ConventionAgreement. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret confidential 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 or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, to the taxes covered by the ConventionAgreement. 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary relevant for carrying out the provisions of this Convention Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Convention Agreement insofar as the taxation thereunder is not contrary to the ConventionAgreement. The exchange 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 persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the ConventionAgreement. 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary relevant for carrying out the provisions of this Convention or of the domestic laws of in the Contracting States concerning taxes covered by the this Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange 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 persons or authorities (including courts and administrative bodies) involved concerned with, and only for use in connection with, the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Conventionto any tax. 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Convention Agreement, insofar as the taxation thereunder under this legislation is not contrary to this Agreement, in particular for the Conventionprevention of tax evasion. The exchange 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 confidential and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution execution of decisions in respect of, or the determination of appeals in relation to, the taxes covered by the ConventionAgreement. 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Convention Agreement insofar as the taxation thereunder is not contrary to the ConventionAgreement. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret confidential 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 or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention Convention, insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is shall not be 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 it shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar Agreement in so far as the taxation thereunder there under is not contrary to the ConventionAgreement. The exchange 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 law of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the ConventionAgreement. 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.

Exchange of Information. (1. ) The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out the provisions of this Convention Agreement or of the domestic laws of the Contracting States concerning the taxes covered by the Convention insofar to which this Agreement applies in so far as the taxation thereunder is not contrary to the Conventionthis Agreement. The exchange of information is not restricted by Article 1. Any information received by the competent authority of 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 concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. Such persons or authorities to which this Agreement applies and shall use the information be used only for such purposes. They may disclose Any information received will be treated as secret on request of the information in public court proceedings or in judicial decisionsContracting State giving the information.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or those of the domestic laws legislation of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange 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 persons or authorities (including courts and administrative bodies) involved in concerned with the assessment or collection ofof the taxes levied by the Convention, or with the enforcement or prosecution in respect of, or the determination of appeals in relation to, the those taxes covered by the 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or Agreement and of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar Agreement in so far as the taxation thereunder is not contrary to in accordance with this Agreement, in particular for the Convention. The exchange prevention of information is not restricted by Article 1fraud or evasion of such taxes. Any information received by a Contracting State so exchanged shall be treated as secret confidential 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 or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the ConventionAgreement. 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such with information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Article 1. Any information received by a Contracting State one of the States 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 asse sment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary relevant for carrying out the provisions of this Convention Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Convention Agreement insofar as the taxation thereunder is not contrary to the ConventionAgreement. The exchange 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 persons or authorities (including courts and administrative bodies) involved in concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, to the taxes covered by the ConventionAgreement. 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the this Convention insofar as the taxation thereunder is not contrary to this Convention and for the Conventionprevention of fiscal evasion. The exchange 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 persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. Such persons or authorities shall use the information only for such purposes. They These persons or authorities may disclose the information in public court proceedings or in judicial decisions.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out to implement the provisions of this Convention or of the domestic laws of the both Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder n is not contrary to the Convention. The exchange 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 persons or authorities (( including courts and administrative bodies) involved in concerned with the assessment or collection ofof taxes covered by the Convention , the enforcement or prosecution in respect ofof , or the determination of appeals in relation to, the taxes covered by the Conventionto taxes. 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Convention Agreement insofar as the taxation thereunder is not contrary to the ConventionAgreement, in particular for the prevention of fraud or evasion of such taxes. The exchange of information is not restricted by Article 1. Any However, if the information received by a Contracting State shall be treated is originally regarded as secret in the same manner as information obtained under the domestic laws of that State and transmitting State, it shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the ConventionAgreement. Such persons or authorities shall use the information only for such purposes. They purposes but may disclose the information in public court proceedings or in judicial decisions.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange 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 persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, of the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the 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. The information received will be treated as secret on request of the Contracting State giving the information.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention, and to prevent fiscal evasion. The exchange 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 persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar Convention, in so far as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Article 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 persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, of the enforcement or prosecution in respect of, or the determination of appeals in relation to, to the taxes covered by which are the subject of the 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange 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 the State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the 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.

Exchange of Information. 1. 1 The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out the provisions of this Convention Agreement or of the domestic laws of the Contracting States concerning the taxes covered by the Convention insofar to which this Agreement applies in so far as the taxation thereunder under those laws is not contrary to the Conventionthis Agreement. The exchange of information is not restricted by Article 1. Any information received by the competent authority of 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 concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. Such persons or authorities to which this Agreement applies and shall use the information be used only for such purposes. They Those persons or authorities may disclose the information in public court proceedings or in judicial decisions.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder there under is not contrary to the Convention. The exchange 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 persons or authorities (including courts and administrative bodies) involved in concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or of in judicial decisions.

Exchange of Information. 1. The competent Competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes Taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange 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 persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange 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 persons or authorities (including courts and administrative bodies) involved in concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. Such persons or authorities shall use the information only for such purposesthe purposes herein mentioned. They may disclose the information in public court proceedings or in judicial decisions.

Exchange of Information. (1. ) The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention this Convention, insofar as the taxation thereunder is not contrary to this Convention, in particular, for the Conventionprevention of fraud or evasion of such taxes. The exchange of information is not restricted by Article 11 of this Convention. 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 concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention Convention, insofar as the taxation thereunder there under is not contrary to the Convention. The exchange 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 persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the 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.

Exchange of Information. 1. The competent authorities of the Contracting States State shall exchange such information as is necessary for carrying out the provisions of this Convention Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar this Agreement in so far as the taxation thereunder is not contrary to the ConventionAgreement. The exchange of information is not restricted by Article 1I of this Agreement. 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 (authorities, including courts and administrative bodies) , involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, to the taxes covered by the Conventionthis Agreement. 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.

Exchange of Information. 1. ) The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the application of the provisions of this Convention contract or of the domestic national laws of the Contracting States concerning taxes covered by the Convention this Agreement insofar as the taxation thereunder is not contrary to the Conventionthis Treaty. The exchange Exchange of information is not restricted by Article 1. Any 1 All 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 concerned with the assessment or collection ofof taxes covered by this contract, the enforcement or criminal prosecution in respect of, of taxes or the determination of appeals in relation to, the taxes covered by the Conventionappeals. Such persons or authorities shall use the such information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.

Exchange of Information. (1. ) The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange 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 persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the 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:

Exchange of Information. 1. The competent taxation authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Convention Agreement insofar as the taxation thereunder is not contrary to the ConventionAgreement. The exchange 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 persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals appeal in relation to, the taxes covered by the ConventionAgreement. 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.

Exchange of Information. (1. ) The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange 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 persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret confidential 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 or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar Agreement in so far as the taxation thereunder there under is not contrary to the ConventionAgreement. The exchange 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 law of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the ConventionAgreement. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial injudicial decisions.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange 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 persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Conventionimposed on behalf of that State. Such persons or authorities shall use the information only for such tax purposes. They may disclose the information in public court proceedings or in judicial decisions.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Article 1. Any information so received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State State, and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out to implement the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder n ' is not contrary to the Convention. The exchange 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 persons or authorities (( including courts and administrative bodies) involved in concerned with the assessment or collection ofof taxes covered by the Convention , the enforcement or prosecution in respect ofof , or the determination of appeals in relation to, the taxes covered by the Conventionto taxes. 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of and the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the ConventionConvention and in particular for the prevention of fiscal evasion. The exchange of information is not restricted by Article 1. Any information received by a Contracting State so exchanged 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 bodies)involved in the assessment or collection ofcollection, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the 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.

Exchange of Information. (1. ) The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention Convention, insofar as the taxation thereunder is not contrary to the Convention. The exchange 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 persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the 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. The exchange of information shall be carried out at request with respect to particular cases.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Convention this Agreement insofar as the taxation thereunder is not contrary to the Conventionthis Agreement. The exchange of information is not restricted by Article 11 of this Agreement. 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 concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Conventionthis Agreement. 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange 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 persons or authorities (including courts and administrative bodies) involved in concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the 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.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out the provisions of this Convention Agreement or of the domestic laws of the Contracting States concerning the taxes covered by the Convention to which this Agreement applies insofar as the taxation thereunder is not contrary to the Conventionthis Agreement. The exchange of information is not restricted by Article 1. Any information received by the competent authority of 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 concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Conventionto which this Agreement applies. Such persons or authorities It shall use the information be used only for such purposes. They purposes and may disclose the information be disclosed in public court proceedings or in judicial decisions.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the ConventionAgreement. The exchange of information is not restricted by Article 1. Any information received so exchanged 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 concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the ConventionAgreement. 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.