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 the carrying out of this Convention and of the domestic laws of the Contracting States concerning taxes covered by this Convention insofar as the taxation thereunder is in accordance with this Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Convention.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary foreseeably relevant for the carrying out the provisions of this Convention and or to the administration or enforcement of the domestic laws of the Contracting States concerning taxes covered by this Convention of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is in accordance with this not contrary to the Convention. Any The exchange of information so exchanged shall be treated as secret is not restricted by Articles 1 and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Convention2.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary foreseeably relevant for the carrying out the provisions of this Convention and Agreement or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States concerning taxes covered by this Convention States, or of their local authorities, insofar as the taxation thereunder is in accordance with this Conventionnot contrary to the Agreement. Any The exchange of information so exchanged shall be treated as secret is not restricted by Articles 1 and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Convention2.

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 and of the domestic laws of the Contracting States concerning taxes covered by this Convention insofar Agreement in so far as the taxation thereunder is in accordance with this ConventionAgreement. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Conventionthis Agreement.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary foreseeably relevant for the carrying out the provisions of this Convention and or to the administration or enforcement of the domestic laws of the Contracting States concerning taxes covered by this the Convention insofar as the taxation thereunder is in accordance with this not contrary to the Convention. Any The exchange of information so exchanged shall be treated as secret and shall is not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Conventionrestricted by Article 1.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out of this Convention and of the domestic laws of the Contracting States concerning taxes covered by this Convention insofar as the taxation thereunder is in accordance with this Convention, or for the prevention of fraud or fiscal evasion in relation to such taxes. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the this Convention.

Exchange of Information. 1. The competent authorities of the Contracting States shall shall, to the extent permitted by their laws, exchange such information as is necessary on changes in their tax laws, and also upon request any other material required for the carrying out of this Convention and of the domestic laws of the Contracting States concerning taxes covered by this Convention insofar as the taxation thereunder is in accordance with this Convention. Any such information so exchanged or material shall be treated as secret confidential and shall not be disclosed to any persons or authorities other than those concerned used solely for purposes connected with the assessment or collection implementation of the taxes which are the subject of the this Convention.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary foreseeably relevant for the carrying out the provisions of this Convention and or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States concerning taxes covered by this Convention States, or of their administrative-territorial subdivisions or local authorities, insofar as the taxation thereunder is in accordance with this not contrary to the Convention. Any The exchange of information so exchanged shall be treated as secret is not restricted by Articles 1 and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Convention2.

Exchange of Information. (1. ) The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out of this Convention and of the domestic laws of the Contracting States concerning taxes covered by this Convention insofar as the taxation thereunder is in accordance with this Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those persons (including a Court or administrative body) concerned with the assessment or collection of, or prosecution in respect of, or the determination of appeals in relation to, the taxes which are the subject of the Convention.

Exchange of Information. (1. ) The competent authorities of the Contracting States shall exchange such information as is necessary may be relevant for the carrying out the provisions of this Convention and Agreement or to the administration or enforcement of the domestic laws of the Contracting States concerning taxes covered by this Convention of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to the Agreement, in accordance with particular, to prevent fraud and to facilitate the administration of laws against tax avoidance. The exchange of information is not restricted by Articles 1 and 2 of this Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the ConventionAgreement.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary foreseeably relevant for the carrying out the provisions of this Convention and or to the administration or enforcement of the domestic laws law concerning taxes of every kind and description imposed on behalf of the Contracting States concerning taxes covered by this Convention States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is in accordance with not contrary to this Convention. Any The exchange of information so exchanged shall be treated as secret is not restricted by Articles 1 and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection 2 of the taxes which are the subject of the this Convention.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary foreseeably relevant for the carrying out the provisions of this Convention and Agreement or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States concerning taxes covered by this Convention States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to the Agreement, in accordance with this Conventionparticular, to prevent fraud and to facilitate the administration of statutory provisions against legal avoidance. Any The exchange of information so exchanged shall be treated as secret is not restricted by Articles 1 and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Convention2.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary may be relevant for the carrying out the provisions of this Convention and Agreement or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States concerning taxes covered by this Convention States, or of their political subdivision or local authorities, insofar as the taxation thereunder is in accordance with this not contrary to the Convention. Any The exchange of information so exchanged shall be treated as secret is not restricted by Articles 1 and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Convention2.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary foreseeably relevant for the carrying out the provisions of this Convention and Agreement or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States concerning taxes covered by this Convention States, in particular for the prevention of fraud or evasion of such taxes, insofar as the taxation thereunder is in accordance with this Conventionnot contrary to the Agreement. Any The exchange of information so exchanged shall be treated as secret is not restricted by Articles 1 and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Convention2.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary foreseeably relevant for the carrying out the provisions of this Convention and or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States concerning taxes covered by this Convention States, insofar as the taxation thereunder is in accordance with this not contrary to the Convention. Any The exchange of information so exchanged shall be treated as secret is not restricted by Articles 1 and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Convention2.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary foreseeably relevant for the carrying out the provisions of this Convention and or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States concerning taxes covered by this Convention States, or of their political subdivisions or local authorities insofar as the taxation thereunder is in accordance with this not contrary to the Convention. Any The exchange of information so exchanged shall be treated as secret is not restricted by Articles 1 and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Convention2.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out of this Convention and of the domestic laws of the Contracting States concerning taxes covered by this Convention insofar as the taxation thereunder is in accordance with this Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons persons, authorities or authorities courts other than those concerned with the assessment or collection of the taxes which are the subject of this Convention or the Conventiondetermination of appeals or the prosecution of offences in relation thereto.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary foreseeably relevant for the carrying out the provisions of this Convention and or to the administration or enforcement of the domestic laws of the Contracting States concerning taxes covered by this Convention imposed on behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is in accordance with not contrary to this Convention. Any The exchange of information so exchanged shall be treated as secret and shall is not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Conventionrestricted by Article 1 (Persons Covered).

Exchange of Information. (1. ) The competent authorities of the Contracting States shall exchange such information as is necessary foreseeably relevant for the carrying out the provisions of this Convention and or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States concerning taxes covered by this Convention States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is in accordance with not contrary to this Convention. Any The exchange of information so exchanged shall be treated as secret is not restricted by Articles 1 and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Convention2.

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 and or for the prevention of fiscal evasion or for the domestic laws administration of statutory provisions against tax avoidance in relation to the Contracting States concerning taxes covered by this Convention insofar as which are the taxation thereunder is in accordance with subject of this Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those those, including a court or administrative body, concerned with assessment, collection, enforcement or prosecution in respect of those taxes or the assessment or collection determination of the taxes which are the subject of the Conventionappeals in relation thereto.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out of this Convention and or of the domestic laws of the Contracting States concerning taxes covered by this Convention insofar as the taxation thereunder is in accordance with this Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the this Convention.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out of this Convention and of the domestic laws of the Contracting States concerning taxes covered by this Convention insofar as the taxation thereunder is in accordance with this Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those concerned with except for the purpose of the assessment or collection of the taxes which are the subject of the Convention.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information of document as is necessary for the carrying out the provisions of this Convention and Agreement or for the prevention of evasion of taxes which are the domestic laws subject of the Contracting States concerning taxes covered by this Convention insofar as the taxation thereunder is in accordance with this ConventionAgreement. Any information or document so exchanged shall be treated as secret and shall not but may be disclosed to any persons (including a court or authorities other than those authorities) concerned with the assessment assessment, collection, enforcement, investigation or collection prosecution in respect of the taxes which are the subject of this Agreement, or to persons with respect to whom the Conventioninformation or document relates.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out of this Convention and of the domestic laws of the Contracting States concerning taxes covered by this Convention insofar as the taxation thereunder is in accordance with this Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those concerned with the assessment assessment, collection or collection enforcement of the taxes which are the subject of the this Convention.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary foreseeably relevant for the carrying out the provisions of this Convention and or to the administration or enforcement of the domestic laws of the Contracting States concerning taxes covered by this Convention imposed on behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is in accordance with not contrary to this Convention, in particular, to prevent fraud and to facilitate the administration of statutory provisions against tax avoidance. Any The exchange of information so exchanged shall be treated as secret and shall is not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Conventionrestricted by Article 1.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary may be relevant for the carrying out the provisions of this Convention and or to the administration or enforcement of the domestic laws of the Contracting States concerning taxes covered by this the Convention insofar as the taxation thereunder is in accordance with this not contrary to the Convention. Any The exchange of information so exchanged shall be treated as secret and shall is not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Conventionrestricted by Article 1.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out of the provisions of this Convention and Agreement or of the domestic laws of the Contracting States concerning taxes covered by this Convention insofar Agreement in so far as the taxation thereunder is in accordance with this ConventionAgreement. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities authorities, including courts, other than those those, concerned with the assessment assessment, collection, enforcement or collection prosecution in respect of the taxes which are the subject of the ConventionAgreement.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary foreseeably relevant for the carrying out the provisions of this Convention and or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States concerning taxes covered by this Convention States, or of their administrative subdivisions, central or local authorities, insofar as the taxation thereunder is in accordance with this not contrary to the Convention. Any The exchange of information so exchanged shall be treated as secret is not restricted by Articles 1 and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Convention2.

Exchange of Information. (1. ) The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out of this Convention Agreement and of the domestic national laws of the Contracting States concerning taxes covered by this Convention insofar the Agreement in so far as the taxation thereunder is in accordance with this Conventionthe Agreement. Any information so exchanged shall be treated as secret and shall not may only be disclosed to any persons the taxpayer or his agent, and to persons, authorities other than those or courts concerned with the assessment or collection of the taxes which are the subject of the ConventionAgreement or the determination of appeals or the prosecution of offences in relation thereto.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary foreseeably relevant for the carrying out the provisions of this Convention and or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States concerning taxes covered by this Convention States, or of their political subdivisions or local authorities, insofar as the taxation thereunder there under is in accordance with this not contrary to the Convention. Any The exchange of information so exchanged shall be treated as secret is not restricted by Articles 1 (Persons Covered) and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Convention2 (Taxes Covered).

Exchange of Information. 1. The competent authorities of the Contracting States State shall exchange such information as is necessary for the carrying out of this Convention Agreement and of the domestic laws of the Contracting States concerning taxes covered by this Convention Agreement insofar as the taxation thereunder is in accordance with this ConventionAgreement. Any information so exchanged shall be treated as secret and shall not be disclosed disclosed, apart from the taxpayer or his agent, to any persons persons, authorities or authorities courts other than those concerned with the assessment or collection of the taxes which are the subject of this agreement or the Conventiondetermination of appeals or the prosecution of offences in relation thereto.

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 and or of the domestic laws of the Contracting States concerning taxes covered by this Convention the Convention, insofar as the taxation thereunder is in accordance with this the Convention. Any information so exchanged shall be treated as secret and shall not be disclosed only to any persons or authorities other than those concerned with involved in the assessment or collection of the taxes which are the subject of the covered by this Convention. Such persons or authorities shall use such information solely for such purposes.

Exchange of Information. (1. ) The competent authorities of the Contracting States shall exchange such information as is necessary foreseeably relevant for the carrying out the provisions of this Convention and or to the administration or enforcement of the domestic laws of the Contracting States concerning taxes covered by this Convention of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is in accordance with not contrary to this Convention, in particular, to prevent fraud and to facilitate the administration of statutory provisions against legal avoidance. Any The exchange of information so exchanged shall be treated as secret is not restricted by Articles 1 and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection 2 of the taxes which are the subject of the this Convention.

Exchange of Information. (1. ) The competent authorities of the Contracting States shall exchange such information as is necessary foreseeably relevant for the carrying out the provisions of this Convention and Agreement or to the administration or enforcement of the domestic laws of the Contracting States concerning taxes covered by this Convention of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to this Agreement, in accordance with this Conventionparticular, to prevent fraud and to facilitate the administration of statutory provisions against tax avoidance. Any The exchange of information so exchanged shall be treated as secret is not restricted by Articles 1 and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Convention2.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information (including documents or certified copies thereof) as is necessary foreseeably relevant for the carrying out the provisions of this Convention and or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States concerning taxes covered by this Convention States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is in accordance with this not contrary to the Convention. Any The exchange of information so exchanged shall be treated as secret is not restricted by Articles 1 and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Convention2.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary foreseeably relevant for the carrying out the provisions of this Convention and or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States concerning taxes covered by this Convention States, or of their political subdivisions or local authorities thereof, insofar as the taxation thereunder is in accordance with this not contrary to the Convention. Any The exchange of information so exchanged shall be treated as secret is not restricted by Articles 1 and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Convention2.

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 and Agreement or the administration or enforcement of the domestic laws of the Contracting States concerning taxes covered by this Convention the Agreement insofar as the taxation thereunder is in accordance with not contrary to this Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the ConventionAgreement.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary forseeably relevant for the carrying out the provisions of this Convention and or to the administration or enforcement of the domestic laws of the Contracting States concerning taxes covered by this Convention of every kind and description imposed on behalf of a Contracting State or a political subdivision or local authority thereof, insofar as the taxation thereunder is in accordance with this not contrary to the Convention. Any The exchange of information so exchanged shall be treated as secret is not restricted by Articles 1 and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Convention2.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary foreseeably relevant for the carrying out the provisions of this Convention and or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States concerning taxes covered by this Convention States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is in accordance with this not contrary to the Convention. Any The exchange of information so exchanged shall be treated as secret is not restricted by Articles 1 and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Convention2.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary foreseeably relevant for the carrying out the provisions of this Convention and or to the administration or enforcement of the domestic laws of the Contracting States concerning taxes covered by this Convention of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is in accordance with not contrary to this Convention, in particular, to prevent fraud and to facilitate the administration of statutory provisions against tax avoidance. Any The exchange of information so exchanged shall be treated as secret is not restricted by Articles 1 and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Convention2.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary foreseeably relevant for the carrying out the provisions of this Convention and Agreement or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States concerning taxes covered by this Convention States, or of their administrative-territorial subdivisions or local authorities, insofar as the taxation thereunder is in accordance with this Conventionnot contrary to the Agreement. Any The exchange of information so exchanged shall be treated as secret is not restricted by Articles 1 and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Convention2.

Exchange of Information. (1. ) The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out of the provisions of this Convention and of the domestic laws of the Contracting States concerning taxes covered by this Convention insofar as Convention, in particular, for the taxation thereunder is in accordance with this Conventionprevention of fraud or evasion of such taxes. Any information so exchanged shall be treated as secret and shall not secret, but may be disclosed to any persons (including a court or authorities other than those administrative body) concerned with the assessment assessment, collection, enforcement or collection prosecution in respect of the taxes which are the subject of the Convention.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out of this Convention and of the domestic laws of the Contracting States concerning taxes covered by this Convention insofar in so far as the taxation thereunder is in accordance with this Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Convention.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary foreseeably relevant for the carrying out the provisions of this Convention and or to the administration or enforcement of the domestic laws of the Contracting States concerning taxes covered by this Convention imposed on behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is in accordance with this not contrary to the Convention. Any The exchange of information so exchanged shall be treated as secret and shall is not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Conventionrestricted by Article 1 (Persons Covered).

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 and Agreement or for the prevention of fiscal evasion or for the domestic laws administration of statutory provisions against tax avoidance in relation to the Contracting States concerning taxes covered by which are the subject to this Convention insofar as the taxation thereunder is in accordance with this ConventionAgreement. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those those, including a court or administrative body, concerned with assessment, collection, enforcement or prosecution in respect of those taxes or the assessment or collection determination of the taxes which are the subject of the Conventionappeals in relation thereto.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary foreseeably relevant for the carrying out the provisions of this Convention and or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States concerning taxes covered by this Convention States, or of their administrative-territorial subdivisions or local authorities, insofar as the taxation thereunder is in accordance with not contrary to the Convention. The exchange of information is not restricted by Articles 1 and 2 of this Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Convention.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary foreseeably relevant for the carrying out the provisions of this Convention and or to the administration or enforcement of the domestic laws of the Contracting States concerning taxes covered by this Convention imposed on behalf of the Contracting States, insofar as the taxation thereunder is in accordance with not contrary to this Convention. Any The exchange of information so exchanged shall be treated as secret and shall is not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Conventionrestricted by Article 1 (Persons Covered).

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary foreseeably relevant for the carrying out the provisions of this Convention and or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States concerning taxes covered by this Convention States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is in accordance with not contrary to the Convention. The exchange of information is not restricted by Articles 1 and 2 of this Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Convention.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary foreseeably relevant for the carrying out the provisions of this Convention and or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States concerning taxes covered by this Convention States, or of their local authorities, insofar as the taxation thereunder is in accordance with not contrary to the Convention. The exchange of information is not restricted by Articles 1 and 2 of this Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Convention.

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 and or of the domestic laws of the Contracting States concerning taxes covered by the Convention, to the extent this Convention insofar as is permitted under their national laws and on the taxation thereunder is in accordance with this Conventioncondition of reciprocity. Any information so exchanged or documents referred to in this paragraph shall be treated as secret confidential and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection used only for purposes of the taxes which are the subject of the applying this Convention.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is may be necessary for the carrying out the provisions of this Convention and Agreement or to the administration or enforcement of the domestic laws concerning taxes of every kind and descri ption imposed on behalf of the Contracting States concerning taxes covered by this Convention insofar States, or of their political subdivisions in so far as the taxation thereunder is not contrary to the Agreement, in accordance with this Conventionparticular for the prevention of fraud or evasion of such taxes. Any The exchange of information so exchanged shall be treated as secret is not restricted by Articles 1 and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Convention2.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary foreseeably relevant for the carrying out the provisions of this Convention and Agreement or to the administration or enforcement of the domestic laws of the Contracting States concerning taxes covered by this Convention of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to this Agreement, in accordance with this Conventionparticular, to prevent fraud and to facilitate the administration of statutory provisions against tax avoidance. Any The exchange of information so exchanged shall be treated as secret is not restricted by Articles 1 and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Convention2.

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 and or of the domestic laws of the Contracting States concerning taxes covered by this the Convention insofar as the taxation thereunder is set in accordance with this ConventionArticle 2, as well as any such information deemed necessary to prevent tax evasion. Any information so exchanged obtained by the competent authority in a Contracting State with regards to this Article shall be treated as secret and shall not be disclosed only to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Conventionin accordance with this Convention or to dispute any allegations thereof.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary may be relevant for the carrying out the provisions of this Convention and or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States concerning taxes covered by this Convention States, insofar as the taxation thereunder is in accordance with this not contrary to the Convention. Any The exchange of information so exchanged shall be treated as secret is not restricted by Articles 1 (Personal Scope) and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Convention2 (Taxes Covered).

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out of this Convention and of the domestic laws of the Contracting States concerning taxes covered by this Convention insofar as the taxation thereunder is in accordance with this ConventionAgreement. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons persons, authorities or authorities courts other than those concerned with the assessment or collection of the taxes which are the subject of this Agreement, or the Conventiondetermination of appeals or the prosecution of offences in relation thereto.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out of this Convention and of the domestic laws of the Contracting States concerning taxes covered by this Convention insofar as the taxation thereunder is in accordance with this Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those concerned with the assessment assessment, including judicial determination, or collection of the taxes which are the subject of the Convention.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information or document as is necessary for the carrying out the provisions of this Convention and Agreement or for the prevention or detection of the domestic laws of the Contracting States concerning taxes covered by this Convention insofar as the taxation thereunder is in accordance with this Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons evasion or authorities other than those concerned with the assessment or collection avoidance of the taxes which are the subject of this Agreement. Any information or document so exchanged shall be treated as secret but may be disclosed to persons (including a court or administrative body) concerned with the Conventionassessment collection, enforcement, or prosecution in respect of taxes which are the subject matter of this Agreement or to persons with respect to whom the information or document relates.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information or document as is necessary for the carrying out the provisions of this Convention and Agreement or for the prevention of evasion of taxes which are the domestic laws subject of the Contracting States concerning taxes covered by this Convention insofar as the taxation thereunder is in accordance with this ConventionAgreement. Any information or document so exchanged shall be treated as secret and shall not but may be disclosed to any persons (including a court or authorities other than those authorities) concerned with the assessment assessment, collection, enforcement, investigation or collection prosecution in respect of the taxes which are the subject of this Agreement, or to persons with respect to whom the Conventioninformation or document relates.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary forseeably relevant for the carrying out the provisions of this Convention and or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States concerning taxes covered by this Convention States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is in accordance with this Convention. Any information so exchanged shall be treated as secret and shall not be disclosed contrary to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Convention, in particular, to prevent fraud and to facilitate the administration of statutory provisions against legal avoidance. The exchange of information is not restricted by Articles 1 and 2.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out of this Convention and of the domestic laws of the Contracting States or preventing fraud of fiscal evasion concerning taxes covered by this Convention insofar in so far as the taxation thereunder is in accordance with this Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of to the Convention.

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 and or of the domestic laws of the Contracting States concerning taxes covered by this Convention the Convention, insofar as the taxation thereunder is in accordance with this the Convention. Any information so exchanged shall be treated as secret and shall not be disclosed only to any persons or authorities other than those concerned with involved in the assessment or collection of the taxes which are the subject of the covered by this Convention.

Exchange of Information. 1. The competent authorities of the both Contracting States shall may exchange such information available under their respective tax laws in the normal course of administration as is necessary for the carrying out the provisions of this Convention and or for the prevention of fraud or for the domestic laws administration of statutory provisions against tax avoidance in relation to the Contracting States concerning taxes covered by this Convention insofar as the taxation thereunder is in accordance with this Conventiontax. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities person other than those those, including a court, concerned with the assessment or and collection of the taxes which are tax or the subject determination of the Conventionappeal in relation thereto.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out of this Convention Agreement and of the domestic laws of the Contracting States concerning taxes covered by this Convention Agreement insofar as the taxation thereunder is in accordance with this ConventionAgreement. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities authorities, other than those concerned with the assessment or collection of the taxes which are the subject of the Conventionthis Agreement.

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 and or of the domestic laws of the Contracting States concerning taxes covered by this the Convention insofar as the taxation thereunder is in accordance with this not contrary to the Convention. Any information so exchanged shall be treated as secret and shall not be disclosed only to any persons or authorities other than those concerned with authorities, involved in the assessment assessment, collection, enforcement or collection prosecution in respect of the taxes which are the subject of the Convention.

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 and or of the domestic laws of the Contracting States concerning taxes covered by this Convention the Convention, insofar as the taxation thereunder is in accordance with this not contrary to the Convention. Any information so exchanged shall be treated as secret and shall not be disclosed only to any persons or authorities other than those concerned with responsible for the assessment or collection of the taxes which are the subject of the this Convention.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary foreseeably relevant for the carrying out the provisions of this Convention and or to the administration or enforcement of the domestic laws of the Contracting States concerning taxes covered by the scope of this Convention Convention, insofar as the taxation thereunder is in accordance with this not contrary to the Convention. Any The exchange of information so exchanged shall be treated as secret and shall is not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Conventionrestricted by Article 1.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary foreseeably relevant for the carrying out the provisions of this Convention and or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States concerning taxes covered by this Convention or local authorities, insofar as the taxation thereunder is in accordance with not contrary to the Convention. The exchange of information is not restricted by Articles 1 and 2 of this Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Convention.

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 and of the domestic laws of the Contracting States concerning taxes covered by this Convention insofar as the taxation thereunder is in accordance with this Convention. Any information so exchanged received by a Contracting State shall be treated as secret and shall not be disclosed only to any persons or authorities other than those concerned with (including courts) involved in the assessment or collection of the taxes which are covered by the subject Convention or in the prosecution of offences or the Conventiondetermination of appeals in relation thereto.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary forseeably relevant for the carrying out the provisions of this Convention and or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States concerning taxes covered by this Convention or local authorities, insofar as the taxation thereunder is in accordance with this not contrary to the Convention. Any The exchange of information so exchanged shall be treated as secret is not restricted by Articles 1 and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Convention2.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information (including documents or certified copies of the documents) as is necessary foreseeably relevant for the carrying out the provisions of this Convention and or to the administration or enforcement of the domestic laws of the Contracting States concerning taxes covered by this Convention of every kind and description imposed on behalf of the Contracting States, or of their political sub-divisions or local authorities, insofar as the taxation thereunder there under is in accordance with not contrary to this Convention. Any The exchange of information so exchanged shall be treated as secret is not restricted by Articles 1 and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection 2 of the taxes which are the subject of the this Convention.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information (being information which is at their disposal under their respective taxation laws in the normal course of administration) as is necessary for the carrying out the provisions of this Convention and in relation to the taxes which are the subject of the domestic laws of the Contracting States concerning taxes covered by this Convention insofar as the taxation thereunder is in accordance with this Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those concerned with the assessment or and collection of the taxes which are the subject of the Convention. No information as aforesaid shall be exchanged which would disclose any trade, business, banking, industrial or professional secret or trade process.

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 and or of the domestic laws of the Contracting States concerning taxes covered by this Convention insofar the Convention, in so far as the taxation thereunder is in accordance with this the Convention. Any information so exchanged shall be he treated as secret and shall not be disclosed only to any persons or authorities other than those concerned with involved in the assessment or collection of the taxes which are the subject of the Convention.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out of this Convention and of the domestic laws of the Contracting States concerning taxes covered by this Convention insofar as the taxation thereunder is in accordance with this Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities (including courts) other than those concerned with the assessment or collection of the taxes which are the subject of the Convention.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary foreseeably relevant for the carrying out the provisions of this Convention and or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States concerning taxes covered by this Convention States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is in accordance with not contrary to this Convention. Any The exchange of information so exchanged shall be treated as secret is not restricted by Articles 1 and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection 2 of the taxes which are the subject of the this Convention.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information (including documents or authenticated copies of the documents) as is necessary foreseeable relevant for the carrying out the provisions of this Convention and Agreement or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States concerning taxes covered by this Convention States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is in accordance with this Conventionnot contrary to the Agreement. Any The exchange of information so exchanged shall be treated as secret is not restricted by Articles 1 and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Convention2.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information infor- mation as is necessary foreseeably relevant for the carrying out the provisions of this Convention and or to the administration or enforcement of the domestic laws of the Contracting States concerning taxes covered by this Convention insofar as the taxation thereunder thereun- der is in accordance with not contrary to this Convention. Any The exchange of information so exchanged shall be treated as secret and shall is not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Conventionrestricted by Article 1.

Exchange of Information. “1. The competent authorities of the Contracting States shall exchange such information as is necessary foreseeably relevant for the carrying out the provisions of this Convention and or to the administration or enforcement of the domestic laws of the Contracting States concerning taxes covered by this the Convention insofar as the taxation thereunder is in accordance with this not contrary to the Convention. Any The exchange of information so exchanged shall be treated as secret and shall is not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Conventionrestricted by Article 1.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary foreseeably relevant for the carrying out the provisions of this Convention and or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States concerning taxes covered by this Convention States, their political subdivisions or local authorities thereof, insofar as the taxation thereunder is in accordance with this not contrary to the Convention. Any The exchange of information so exchanged shall be treated as secret is not restricted by Articles 1 and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Convention2.

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 and especially as they pertain to fraud and the avoidance of the domestic laws of the Contracting States concerning taxes covered by this Convention insofar as the taxation thereunder is in accordance with this Conventiontaxation. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which that are the subject of the Convention.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary foreseeably relevant for the carrying out the provisions of this Convention and or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States concerning taxes covered by this Convention States, insofar as the taxation thereunder is in accordance with not contrary to this Convention. Any The exchange of information so exchanged shall be treated as secret is not restricted by Articles 1 and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Convention2.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary foreseeably relevant for the carrying out the provisions of this Convention and or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States concerning taxes covered by this Convention States, or of their political or administrative subdivisions or local authorities, insofar as the taxation thereunder is in accordance with not contrary to the Convention. The exchange of information is not restricted by Articles 1 and 2 of this Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Convention.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out of this Convention and of the domestic laws of the Contracting States concerning taxes covered by this Convention insofar in so far as the taxation thereunder is in accordance with this Convention. Information shall also be exchanged as is necessary for the prevention of fiscal evasion of taxes which are the subject of this Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those these concerned with the assessment or of collection of the taxes which are the subject of the Convention.

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 and or for the prevention of fraud or for the domestic laws administration of statutory provisions against legal avoidance in relation to the Contracting States concerning taxes covered by this Convention insofar as which are the taxation thereunder is in accordance with subject of this Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those persons (including a court or administrative body) concerned with the assessment or collection of, or prosecution in respect of, or the determination of appeals in relation to, the taxes which are the subject of the Convention.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out of this Convention and of the domestic laws of the Contracting States concerning taxes covered by this Convention insofar as the taxation thereunder is in accordance with this ConventionAgreement. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons persons, or authorities other than those concerned with the assessment or collection of the taxes which are the subject of this Agreement or the Conventiondetermination of appeals or the prosecution of offenses in relation thereto.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such the necessary information as is necessary for to implement the carrying out provisions of this the present Convention and of the domestic laws of the Contracting States concerning taxes covered by this Convention insofar as the taxation thereunder is in accordance with this Ia Convention. Any all and information so exchanged shall exchange will be treated as kept secret and shall not be disclosed communicated to any persons or authorities other than those concerned with responsible for the assessment establishment or collection of the taxes which are covered by the subject of the present Convention.

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 and of the domestic laws of the Contracting States concerning taxes covered by this Convention insofar as the taxation thereunder is in accordance with this Convention. Any information so exchanged in such manner shall be treated as secret and shall not be disclosed only to any persons or authorities other than those concerned with bound to professional secrecy who are involved in the assessment or collection of the taxes which are the subject of the Conventioncovered by this Convention and in claims and appeals related thereto, as well as to judicial authorities.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary foreseeably relevant for the carrying out the provisions of this Convention and Agreement or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed by or on behalf of the Contracting States concerning taxes covered by this Convention States, insofar as the taxation thereunder is not contrary to the Agreement in accordance with this Conventionparticular for the prevention of fraud or evasion of such taxes. Any The exchange of information so exchanged shall be treated as secret is not restricted by Articles 1 and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Convention2.

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 and or of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States concerning taxes covered by this Convention insofar States, or of their political subdivisions in particular for the prevention of fraud or evasion of such taxes, in so far as the taxation thereunder is in accordance with this not contrary to the Convention. Any The exchange of information so exchanged shall be treated as secret and shall is not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Convention.restricted by Articles 1 and

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 and or for the prevention of fraud or for the administration of statutory provisions against legal avoidance in relation to the taxes which are the subject of the domestic laws of the Contracting States concerning taxes covered by this Convention insofar as the taxation thereunder is in accordance with this Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those persons (including a Court) concerned with the assessment or collection of, or the determination of appeals in relation to, the taxes which are the subject of the Convention.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out of this Convention Agreement and of the domestic laws of the Contracting States concerning taxes covered by this Convention insofar Agreement in so far as the taxation thereunder is in accordance with this ConventionAgreement. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the ConventionAgreement.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary forseeably relevant for the carrying out the provisions of this Convention and or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States concerning taxes covered by this Convention States, insofar as the taxation thereunder is in accordance with not contrary to this Convention. Any The exchange of information so exchanged shall be treated as secret is not restricted by Articles I and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the ConventionII.

Exchange of Information. 1. 4.1 The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out of this Convention to administer and of enforce the domestic laws of the Contracting States concerning corresponding to the taxes covered by this Convention insofar Agreement, including information to effect the determination, assessment, and collection of tax, the recovery and enforcement of tax claims, as well as the taxation thereunder is in accordance with this Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons investigation or authorities other than those concerned with prosecution of tax crimes or crimes involving the assessment or collection contravention of the taxes which are the subject of the Conventiontax administration.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out of this Convention and of the domestic laws of the Contracting States concerning taxes covered by this Convention insofar as the taxation thereunder there under is in accordance with this Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those concerned with except for the purpose of the assessment or collection of the taxes which are the subject of the Convention.

Exchange of Information. (1. ) The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out of this Convention and of the domestic laws of the Contracting States concerning taxes covered by this Convention insofar as the taxation thereunder is in accordance with this Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those concerned with the assessment assessment, including judicial determination, or collection of the taxes which are the subject of the this Convention.

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 and of the domestic laws of the Contracting States concerning taxes covered by this the in accordance with Convention insofar as the taxation thereunder is in accordance with this the Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those concerned with involved in the assessment or collection of the taxes which are the subject of the covered by this Convention, as well as to judiciary authorities.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary foreseeably relevant for the carrying out the provisions of this Convention and or to the administration or enforcement of the domestic laws concerning taxes of every kind and description levied by or on behalf of the Contracting States concerning taxes covered by this Convention States, insofar as the taxation thereunder is in accordance with this not contrary to the Convention. Any The exchange of information so exchanged shall be treated as secret is not restricted by articles 1 and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Convention2.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary foreseeably relevant for the carrying out the provisions of this Convention and or to the administration or enforcement of the domestic laws of the Contracting States concerning taxes covered by this Convention of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is in accordance with not contrary to this Convention, in particular, to prevent fraud and to facilitate the administration of statutory provisions against legal avoidance. Any The exchange of information so exchanged shall be treated as secret is not restricted by Articles 1 and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection 2 of the taxes which are the subject of the this Convention.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary foreseeably relevant for the carrying out the provisions of this Convention and or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States concerning taxes covered by this Convention States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is in accordance with this not contrary to the Convention. Any The exchange of information so exchanged shall be treated as secret is not restricted by Articles 1 and shall not be disclosed to any persons or 2. The competent authorities other than those concerned with the assessment or collection of the taxes which are Contracting States may by mutual agreement settle the subject mode of the Conventionapplication of this Article.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary foreseeably relevant for the carrying out the provisions of this Convention and Agreement or to the administration or enforcement of the domestic laws of the Contracting States concerning taxes covered by this Convention of every kind and description imposed on behalf of a Contracting State or a political subdivision or local authority thereof, insofar as the taxation thereunder is in accordance with this Conventionnot contrary to the Agreement. Any The exchange of information so exchanged shall be treated as secret is not restricted by Article 1 and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Convention2.

Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the pertinent to carrying out the provisions of this Convention and of the domestic laws of the Contracting States concerning taxes covered by this Convention insofar as the taxation thereunder is in accordance with this Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Convention.