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 Agreement or of the domestic laws of the Contracting States concerning taxes covered by this Agreement insofar as the taxation thereunder is not contrary to this Agreement, in particular, to prevent fraud and to facilitate the administration of statutory provisions against legal avoidance. The exchange of information is not restricted by Article 1 of this Agreement. Any information received by a Contracting State shall be treated as secret and shall be disclosed only to persons or authorities (including courts and administrative bodies) 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 this 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 Agreement or of the domestic laws of the Contracting States concerning taxes covered by this the Agreement insofar as the taxation thereunder is not contrary to this Agreement, in particular, to prevent fraud and to facilitate particular for the administration prevention of statutory provisions against legal avoidanceevasion of such taxes. The exchange of information is not restricted by Article 1 of this Agreement1. 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) concerned with 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 this the 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 Agreement Convention or of the domestic laws of the Contracting States concerning taxes covered by this Agreement the Convention insofar as the taxation thereunder is not contrary to this Agreementthe Convention, especially in particular, order to prevent fraud and to facilitate the administration or evasion in respect of statutory provisions against legal avoidancesuch taxes. The exchange of information is not restricted by Article 1 of this Agreement1. 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) concerned with 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 this Agreementthe 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 Agreement Taxation Code or of the domestic laws law of the Contracting States concerning taxes covered by this Agreement Taxation Code, insofar as the taxation thereunder is not contrary to this AgreementTaxation Code, in particular, to prevent fraud and to facilitate particular for the administration prevention of statutory provisions against legal avoidance. The exchange avoidance or evasion of information is not restricted by Article 1 of this Agreementsuch taxes. 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 law of that Contracting State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with 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 this Agreement. Such persons or authorities Taxation Code 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 Agreement Convention or of the domestic laws of the Contracting States concerning taxes covered by this Agreement Convention insofar as the taxation thereunder is not contrary to this AgreementConvention, in particular, to prevent particular for the prevention of fraud and to facilitate the administration or evasion of statutory provisions against legal avoidancesuch taxes. The exchange of information is not restricted by Article 1 of this Agreement1. 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) 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 this AgreementConvention. 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 Agreement or of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States concerning taxes covered by this Agreement States, insofar as the taxation thereunder is not contrary to this the Agreement, in particular, to prevent fraud and to facilitate the administration of statutory provisions against legal avoidance. The exchange of information is not restricted by Article Articles 1 of this Agreementand 2. 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) 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 this Agreementreferred to in the first sentence. 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 Agreement or of the domestic laws of the Contracting States (including the provisions thereof dealing with the prevention of fiscal evasion or fraud) concerning taxes covered by this the Agreement insofar as the taxation thereunder is not contrary to this the Agreement, in particular, to prevent fraud and to facilitate the administration of statutory provisions against legal avoidance. The exchange of information is not restricted by Article 1 of this Agreement1. 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) concerned with 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 this the 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 Agreement or of the domestic laws law concerning taxes of every kind and description imposed on behalf of the Contracting States concerning taxes covered by this Agreement insofar States, or of their political subdivisions in so far as the taxation thereunder is not contrary to this the Agreement, in particular, to prevent fraud and to facilitate the administration of statutory provisions against legal avoidance. The exchange of information is not restricted by Article Articles 1 of this Agreementand 2. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic law of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) 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 this Agreementreferred to in the first sentence. 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 Agreement or of the domestic laws of the Contracting States concerning taxes covered by this Agreement insofar the Agreement. Insofar as the taxation thereunder is not contrary to this Agreement, in particular, to prevent fraud and to facilitate particular for the administration prevention of statutory provisions against legal avoidanceevasion of such taxes. The exchange of information is not restricted by Article 1 of this Agreement1. 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) concerned with 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 this the 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 relevant for carrying out the provisions of this Agreement Convention or of the domestic laws (including the provisions for the prevention of fraud or fiscal avoidance) of the Contracting States concerning taxes covered by this Agreement the Convention insofar as the taxation thereunder is not contrary to this Agreement, in particular, to prevent fraud and to facilitate the administration of statutory provisions against legal avoidanceConvention. The exchange of information is not restricted by Article 1 of this Agreement1. 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) concerned with 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 this Agreementtaxes. 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 Agreement or of the domestic laws of the Contracting States concerning taxes covered by this Agreement the Agreement, insofar as the taxation thereunder is not contrary to this the Agreement, in particular, to prevent fraud and to facilitate particular for the administration prevention of statutory provisions against legal avoidanceevasion of such taxes. The exchange of information is not restricted by Article 1 of this Agreement1. 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) concerned with 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 this the 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 Agreement Convention or of the domestic laws of the Contracting States concerning taxes covered by this Agreement the Convention insofar as the taxation thereunder is not contrary to this Agreementthe Convention, in particular, to prevent and for the prevention of fraud and to facilitate the administration of statutory provisions against legal avoidanceor fiscal evasion. The exchange of information is not restricted by Article 1 of this Agreement(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) concerned with 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 this Agreementthe 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 Agreement Convention or of the domestic laws of the Contracting States concerning taxes covered imposed by this Agreement the Contracting States insofar as the taxation thereunder is not contrary to this Agreement, in particular, to prevent fraud and to facilitate the administration of statutory provisions against legal avoidanceConvention. The exchange of information shall apply to taxes of every kind and description and is not restricted by Article 1 of this Agreement1. 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) concerned with 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 this Agreementimposed on behalf of that 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 Agreement Convention or of the domestic laws of the Contracting States concerning taxes covered by this Agreement Convention insofar as the taxation thereunder is not contrary to this AgreementConvention, in particular, to prevent fraud and to facilitate the administration of statutory provisions against legal avoidance. The exchange of information is not restricted by Article 1 of this AgreementConvention. Any information received by a Contracting State shall be treated as secret and shall be disclosed only to persons or authorities (including courts and administrative bodies) 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 this AgreementConvention. 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 (including documents or certified copies of the documents) as is necessary for carrying out the provisions of this Agreement or of the domestic laws of the Contracting States concerning taxes covered by this the Agreement insofar as the taxation thereunder is not contrary to this the Agreement, in particular, to prevent fraud and to facilitate the administration of statutory provisions against legal avoidance. The exchange of information is not restricted by Article 1 of this Agreement1. 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) concerned with 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 this the 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 Agreement or of the domestic laws of the Contracting States concerning taxes covered by this the Agreement insofar in so far as the taxation thereunder is not contrary to this Agreement, in particular, the Agreement as well as to prevent fraud and fiscal evasion in relation to facilitate the administration of statutory provisions against legal avoidancesuch taxes. The exchange of information is not restricted by Article 1 of this Agreement1. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic law of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) 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 this 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 Agreement or of the domestic laws of the Contracting States concerning taxes covered by this the Agreement insofar as the taxation thereunder is not contrary to this Agreement, in particular, to prevent fraud and to facilitate particular for the administration prevention of statutory provisions against legal avoidanceevasion of such taxes. The exchange of information is not restricted by Article 1 of this Agreement1. 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 Contracting State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with 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 this the 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 Agreement Convention or of the domestic laws of the Contracting States concerning taxes covered by this Agreement insofar the Convention in so far as the taxation thereunder is not contrary to this Agreement, the Convention in particular, to prevent particular for the prevention of fraud and to facilitate the administration or evasion of statutory provisions against legal avoidancesuch taxes. The exchange of information is not restricted by Article 1 of this Agreement1. 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 Contracting State and shall be disclosed only to persons or authorities (including courts and administrative bodies) 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 this Agreementthe 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 Agreement or and of the domestic laws of the Contracting States concerning taxes covered by this Agreement insofar as the taxation thereunder is not contrary to in accordance with this Agreement, in particular, to prevent particular for the prevention of fraud and to facilitate the administration or evasion of statutory provisions against legal avoidancesuch taxes. The exchange of information is not restricted by Article 1 of this Agreement1. 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) concerned with 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 this 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 Agreement Convention or of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States concerning taxes covered by this Agreement States, or local authorities, insofar as the taxation thereunder is not contrary to this Agreement, in particular, to prevent fraud and to facilitate the administration of statutory provisions against legal avoidanceConvention. The exchange of information is not restricted by Article Articles 1 of this Agreementand 2. 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) 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 this Agreementreferred to in the first sentence. 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 Agreement Convention or of the domestic laws of the Contracting States concerning taxes covered by this Agreement Convention insofar as the taxation thereunder is not contrary to this AgreementConvention, in particular, to prevent fraud and to facilitate the administration of statutory provisions against legal avoidance. The exchange of information is not restricted by Article 1 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) concerned with 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 this AgreementConvention. Such persons or authorities autorities 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 Agreement Convention or of the domestic laws of the Contracting States concerning taxes covered by this Agreement the Convention insofar as the taxation thereunder is not contrary to this Agreementthe Convention, in particular, to prevent fraud and to facilitate as well as the administration prevention of statutory provisions against legal avoidancefiscal evasion. The exchange of information is not restricted by Article 1 of this Agreement1. 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) concerned with 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 this Agreementthe Convention. Such persons or authorities mentioned above 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 the provisions of this Agreement Convention or of the domestic laws of the Contracting States concerning taxes covered by this Agreement insofar the Convention in so far as the taxation thereunder is not contrary to this Agreementthe Convention, in particular, to prevent fraud and to facilitate particularly for the administration prevention of statutory provisions against legal avoidancefiscal fraud. The exchange of information is not restricted by Article 1 of this Agreement1. 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 or administrative bodies) concerned with 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 this Agreementthe 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 Agreement Convention or of the domestic laws of the Contracting States concerning taxes covered by this Agreement Convention insofar as the taxation thereunder is not contrary to this Agreement, in particular, the Convention as well to prevent fraud and to facilitate the administration or evasion of statutory provisions against legal avoidancesuch taxes. The exchange of information is not restricted by Article 1 of this Agreement1. 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) concerned with 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 this AgreementConvention. 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 Agreement Convention or of the domestic laws of the Contracting States concerning taxes covered by this Agreement Convention insofar as the taxation thereunder is not contrary to this AgreementConvention, in particular, to prevent fraud and to facilitate the administration of statutory provisions against legal avoidance. The exchange of information is not restricted by Article 1 of this AgreementConvention. Any information received by a Contracting State shall be treated as secret and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with 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 this AgreementConvention. 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 Agreement or of the domestic laws of the Contracting States concerning taxes covered by this the Agreement insofar as the taxation thereunder is not contrary to this the Agreement, in particular, to prevent fraud and to facilitate the administration of statutory provisions against legal avoidance. The exchange of information shall apply to taxes of every kind and description and is not restricted by Article 1 of this Agreement1. 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) concerned with 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 this AgreementArticle. 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 Agreement Convention or of the domestic laws of the Contracting States concerning taxes covered by this Agreement the Convention insofar as the taxation thereunder is not contrary to this Agreementthe Convention, in particular, as well as to prevent fraud and to facilitate the administration of statutory provisions against legal avoidancetax evasion. The exchange of information is not restricted by Article 1 of this Agreement1. 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) concerned with 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 this Agreementthe 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 foreseeably relevant for carrying out the provisions of this Agreement Convention or of the domestic laws of in the Contracting States concerning taxes covered by this Agreement of every kind and description imposed on behalf of the Contracting States, insofar as the taxation thereunder is not contrary to this Agreement, in particular, to prevent fraud and to facilitate the administration of statutory provisions against legal avoidanceConvention. The exchange of information is not restricted by Article 1 of this Agreement1. 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) 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 this Agreementto 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 Agreement Convention or of the domestic laws of the Contracting States concerning taxes covered by this Agreement Convention insofar as the taxation thereunder is not contrary to this AgreementConvention, in particular, to prevent fraud and to facilitate the administration of statutory provisions against legal avoidance. The exchange of information is not restricted restric xxx by Article 1 of this AgreementConvention. Any information received by a Contracting State shall be treated as secret and shall be disclosed only to persons or authorities (including courts and administrative bodies) 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 this AgreementConvention. 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 Agreement Convention or of the domestic laws of the Contracting States concerning taxes covered by to which this Agreement Convention applies insofar as the taxation thereunder is not contrary to this AgreementConvention, or for the prevention of fiscal evasion in particular, relation to prevent fraud and to facilitate the administration of statutory provisions against legal avoidancesuch taxes. The exchange of information is not restricted by Article 1 of this Agreement1. 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) concerned with 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 to which this AgreementConvention 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 authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Agreement Agreement, or of the domestic laws of the Contracting States concerning taxes covered by this the Agreement insofar as the taxation thereunder is not contrary to this Agreement, in particular, the Agreement as well as to prevent fraud and to facilitate the administration of statutory provisions against legal avoidancefiscal evasion. The exchange of information is not restricted by Article 1 of this Agreement1. 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) concerned with 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 this the 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 Agreement Convention or of the domestic laws of the Contracting States concerning taxes covered by this Agreement the Convention insofar as the taxation thereunder is not contrary to this Agreement, in particular, the Convention nor to prevent fraud the prevention of fiscal evasion and to facilitate the administration of statutory provisions against legal avoidancefraud. The exchange of information is not restricted by Article 1 of this Agreement1. 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) concerned with 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 this Agreementthe 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 provision of this Agreement or of the domestic laws of the Contracting States concerning taxes covered by this Agreement Agreement, in particular for the prevention of fraud or evasion of such taxes, insofar as the taxation thereunder is not contrary to this Agreement, in particular, to prevent fraud and to facilitate the administration of statutory provisions against legal avoidance. The exchange of information is not restricted by Article 1 of this Agreement1. 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) concerned with 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 this 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 Agreement Convention or of the domestic laws of the Contracting States concerning taxes covered by this Agreement the Convention, in particular for the prevention of fraud or evasion of such taxes, insofar as the taxation thereunder there under is not contrary to this Agreement, in particular, to prevent fraud and to facilitate the administration of statutory provisions against legal avoidanceConvention. The exchange of information is not restricted by Article 1 of this Agreement1. 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) concerned with 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 this Agreementthe 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 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 Agreement or of the domestic laws of the Contracting States concerning taxes covered by this Agreement Agreement, insofar as the taxation thereunder is not contrary to this Agreement, in particular, to prevent fraud and to facilitate particular for the administration prevention of statutory provisions against legal avoidance. The exchange avoidance or evasion of information is not restricted by Article 1 of this Agreementsuch taxes. 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) concerned with involved in the assessment or collection of, the enforcement or of prosecution in respect of, or the determination of appeals in relation to, the taxes covered by this Agreement. Such persons or authorities Agreement 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 at is necessary for carrying out the provisions of this Agreement or of the domestic laws of the Contracting States concerning taxes covered by this Agreement insofar the Agreement, in so far as the taxation thereunder is not contrary to this the Agreement, in particular, to prevent particular for the prevention of fraud and to facilitate the administration or evasion of statutory provisions against legal avoidancesuch taxes. The exchange of information is not restricted by Article 1 of this Agreement1. 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) concerned with 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 this which are the subject of the Agreement. Such persons or authorities shall use the information only for such purposes. They purposes but may disclose the information in public court proceedings 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 Agreement Convention or of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States concerning taxes covered by this Agreement States, or local authorities, insofar as the taxation thereunder is not contrary to this Agreement, in particular, to prevent fraud and to facilitate the administration of statutory provisions against legal avoidanceConvention. The exchange of information is not restricted by Article 1 of this Agreementand 2. 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) 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 this Agreementthe 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 Agreement Convention or of the domestic laws of the Contracting States concerning taxes covered by this Agreement the Convention insofar as the taxation thereunder is not contrary to this Agreementthe Convention nor to the prevention of fiscal avoidance, in particular, to prevent fraud evasion and to facilitate the administration of statutory provisions against legal avoidancefraud. The exchange of information is not restricted by Article 1 of this Agreement1. 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) concerned with 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 this Agreementthe 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 Agreement Convention or of the domestic laws of the Contracting States concerning taxes covered established by this Agreement the Contracting States insofar as the taxation thereunder is not contrary to this Agreement, in particular, to prevent fraud and to facilitate the administration of statutory provisions against legal avoidanceConvention. The exchange of information shall apply to taxes of every kind and description and is not restricted by Article 1 of this Agreement1. 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 Contracting State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with 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 this Agreementimposed on behalf of that Contracting 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 Agreement or of the domestic laws of the Contracting States concerning taxes covered by this the Agreement insofar as the taxation thereunder is not contrary to this the Agreement, in particular, to prevent particular for the prevention of fraud and to facilitate the administration or evasion of statutory provisions against legal avoidancesuch taxes. The exchange of information is not restricted by Article 1 of this Agreement1. 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) concerned with involved in the assessment or collection of, the enforcement or prosecution in respect of, of or the determination of appeals in relation to, the taxes covered by this the 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 Agreement or of the domestic laws of the Contracting States concerning taxes covered by this the Agreement insofar as the taxation thereunder is not contrary to this the Agreement, in particular, to prevent fraud and to facilitate the administration of statutory provisions against legal avoidance. The exchange of information is not restricted by to information relating to persons referred to in Article 1 of this Agreement1. 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) concerned with 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 this the 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 Agreement Convention or of the domestic laws of the Contracting States concerning taxes covered by this Agreement Convention insofar as the taxation thereunder is not contrary to this Agreementthe Convention, in particular, as well as to prevent fraud and to facilitate the administration of statutory provisions against legal avoidancefiscal evasion. The exchange of information is not restricted by Article 1 of this Agreement1. 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) concerned with 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 this Agreementthe 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 Agreement or of the domestic laws of the Contracting States concerning taxes covered by this the Agreement insofar in so far as the taxation thereunder is not contrary to this the Agreement, in particular, particular to prevent fraud and to facilitate the administration of statutory provisions against legal avoidancefiscal evasion. The exchange of information is not restricted by Article 1 of this Agreement1. 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 Contracting State and shall be disclosed only to persons or authorities (including courts and administrative bodies) 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 this the 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 Agreement or of the domestic laws of the Contracting States concerning taxes covered by this Agreement the Agreement, insofar as the taxation thereunder is not contrary to this Agreement, in particular, to prevent fraud and to facilitate particular for the administration prevention of statutory provisions against legal avoidanceevasion of such taxes. The exchange of information is not restricted by Article 1 of this Agreement1. 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 o administrative bodies) concerned with the involved in assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by this the 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 Agreement Convention or of the domestic laws of the Contracting States concerning taxes covered by this Agreement Convention insofar as the taxation thereunder is not contrary to this Agreement, in particular, to prevent fraud Convention and to facilitate for the administration prevention of statutory provisions against legal avoidancefiscal evasion. The exchange of information is not restricted by Article 1 of this Agreement. I. 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) concerned with 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 this Agreementthe 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 the provisions of this Agreement or of the domestic laws of the Contracting States concerning taxes covered by this Agreement insofar as the taxation thereunder is not contrary to this the Agreement, in particular, to prevent fraud and to facilitate particular for the administration prevention of statutory provisions against legal avoidancefiscal evasion. The exchange of information is not restricted by Article 1 of this Agreement1. 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) 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 this the 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 Agreement Convention or of the domestic laws of the Contracting States concerning taxes covered by to which this Agreement Convention applies insofar as the taxation thereunder is not contrary to this AgreementConvention, or for the prevention of fiscal evasion in particular, relation to prevent fraud and to facilitate the administration of statutory provisions against legal avoidancesuch taxes. The exchange of information is not restricted by Article 1 of this Agreement1. 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) concerned with 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 to which this AgreementConvention 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) 1 The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out foreseeably relevant to the administration or enforcement of the provisions of this Agreement Convention or of the domestic laws of the Contracting States concerning taxes covered by to which this Agreement Convention applies insofar as the taxation thereunder under those laws is not contrary to this Agreement, in particular, to prevent fraud and to facilitate the administration of statutory provisions against legal avoidanceConvention. The exchange of information is not restricted by Article 1 of this AgreementConvention. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic law of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) 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 this AgreementConvention 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 authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Agreement Convention or of the domestic laws of the Contracting States concerning taxes covered by this Agreement the Convention, in particular for the prevention of fraud or evasion of such taxes, insofar as the taxation thereunder there under is not contrary to this Agreement, in particular, to prevent fraud and to facilitate the administration of statutory provisions against legal avoidanceConvention. The exchange of information is not restricted by Article 1 of this Agreement1. 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 9including courts and administrative bodies) concerned with 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 this Agreementthe 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 informa- tion as is necessary for carrying out the provisions of this Agreement or of the domestic laws of the Contracting States concerning taxes covered by this to which the Agreement applies insofar as the taxation thereunder under those laws is not contrary to this the Agreement, in particular, to prevent fraud and to facilitate the administration of statutory provisions against legal avoidance. The exchange of information in- formation is not restricted by Article 1 of this Agreement1. 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 includ- ing courts and administrative bodies) 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 this Agreementto which the Agreement applies. Such persons or authorities shall use the information in- formation 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 foreseeably relevant to the administration or enforcement of the provisions of this Agreement Convention or of the domestic laws of the Contracting States concerning taxes covered by to which this Agreement Convention applies insofar as the taxation thereunder under those laws is not contrary to this Agreement, in particular, to prevent fraud and to facilitate the administration of statutory provisions against legal avoidanceConvention. The exchange of information is not restricted by Article 1 of this AgreementConvention. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic law of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) 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 this AgreementConvention 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) 1.- The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Agreement convention or of the domestic laws of the Contracting States concerning taxes covered by this Agreement the Convention insofar as the taxation thereunder is not contrary to this Agreement, in particular, to prevent fraud and to facilitate the administration of statutory provisions against legal avoidanceConvention. The exchange of information is not restricted by Article 1 of this Agreement1. 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 or on request of the Contracting State giving the information and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with 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 this Agreementthe convention. Such persons or authorities shall use the information only for such purposespurpose. 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 Agreement or of the domestic laws of the Contracting States concerning taxes covered by this Agreement the Agreement, insofar as the taxation thereunder is not contrary to this the Agreement, in particular, as well as to prevent fraud and fiscal evasion in relation to facilitate the administration of statutory provisions against legal avoidancesuch taxes. The exchange of information is not restricted by Article 1 of this Agreement1. 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) concerned with 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 this which are the subject of the Agreement. Such persons or authorities shall use the information only for such purposes. They purposes but may disclose the information in public court proceedings 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 Agreement or of the domestic laws of the Contracting States concerning taxes covered by this the Agreement insofar as the taxation thereunder is not contrary to this Agreement, the Agreement in particular, to prevent particular for the prevention of fraud and to facilitate the administration or evasion of statutory provisions against legal avoidancesuch taxes. The exchange of information is not restricted by Article 1 of this Agreement1. 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) concerned with bodies involved in the assessment or collection of, the enforcement or prosecution in respect of, of or the determination of appeals in relation to, to the taxes covered by this the 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 Agreement Convention or of the domestic laws of the Contracting States concerning taxes covered by this Agreement Convention insofar as the taxation thereunder is not contrary to this Agreement, in particular, the Convention as well as to prevent fraud and to facilitate the administration of statutory provisions against legal avoidancefiscal evasion. The exchange of information is not restricted by Article 1 of this Agreement1. 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) concerned with involved in the assessment or collection of, the enforcement or prosecution in respect of, or of the determination of appeals in relation to, the taxes covered by this Agreementthe 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 Agreement Convention, or of the domestic laws of the Contracting States concerning taxes covered by this Agreement the Convention insofar as the taxation thereunder is not contrary to this Agreementthe Convention, in particular, as well as to prevent fraud and to facilitate the administration of statutory provisions against legal avoidancefiscal evasion. The exchange of information is not restricted by Article 1 of this Agreement1. 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) concerned with 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 this Agreementthe 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 Agreement Convention or of the domestic laws of the Contracting States concerning taxes covered by this Agreement Convention, in particular for the prevention of fraud or evasion of such taxes, insofar as the taxation thereunder is not contrary to this Agreement, in particular, to prevent fraud and to facilitate the administration of statutory provisions against legal avoidanceConvention. The exchange of information is not restricted by Article 1 of this Agreement1. 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) concerned with 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 this AgreementConvention. 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 Agreement or of the domestic laws law of the Contracting States concerning in respect of any taxes covered by this Agreement insofar as applied on behalf of the Contracting States , their territorial administrative subdivisions or local authorities, in the extent to which the taxation thereunder is not contrary to this Agreement, in particular, to prevent fraud and to facilitate the administration of statutory provisions against legal avoidanceAgreement . The exchange Exchange of information is not restricted by Article 1 of this Agreement1. Any information received by a Contracting State shall be treated in the same manner as secret information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (( including courts and administrative bodies) concerned with 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 referred to in the first sentence of this Agreementarticle. 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 Agreement Convention or of the domestic laws of the Contracting States concerning taxes covered by this Agreement the Convention, insofar as the taxation thereunder is not contrary to this Agreementthe Convention, in particular, to prevent fraud and to facilitate the administration of statutory provisions against legal avoidanceas well as for preventing fiscal evasion. The exchange of information is not restricted by Article 1 of this Agreement1. 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) concerned with 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 this Agreementthe Convention. Such persons or authorities shall use the this information only for such purposes. They may disclose the information in public court proceedings or in judicial decisionssentences.

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 Agreement Convention or of the domestic laws of the Contracting States concerning taxes covered by this Agreement insofar the Convention in so far as the taxation thereunder is not contrary to this Agreementthe Convention, in particular, to prevent particular for the prevention of fraud and to facilitate the administration or evasion of statutory provisions against legal avoidancesuch taxes. The exchange of information is not restricted by Article 1 of this Agreement1. 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) 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 this Agreementthe 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 Agreement Convention, or of the domestic laws of the Contracting States concerning taxes covered by this Agreement Convention insofar as the taxation thereunder is not contrary to this Agreementthe Convention, in particular, as well as to prevent fraud and to facilitate the administration of statutory provisions against legal avoidancefiscal evasion. The exchange of information is not restricted by Article 1 of this Agreement1. 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) concerned with 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 this Agreementthe 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 Agreement Convention or of the domestic laws of the Contracting States concerning taxes covered by this Agreement the Convention insofar as the taxation thereunder is not contrary to this Agreementthe Convention, in particular, to prevent fraud and to facilitate or for the administration prevention of statutory provisions against legal avoidancetax evasion. The exchange of information is not restricted by Article 1 of this Agreement1. 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 such persons or authorities (including courts and administrative bodies) concerned involved 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 this Agreementthe 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 Agreement Convention or of the domestic laws of the Contracting States concerning taxes taxex covered by this Agreement Convention insofar as the taxation thereunder is not contrary to this Agreement, in particular, the Convention as well as to prevent fraud and to facilitate the administration of statutory provisions against legal avoidancefiscal evasion. The exchange of information is not restricted by Article 1 of this Agreement1. 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) concerned with 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 this Agreementthe 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 Agreement Convention or of the domestic laws of the Contracting States concerning taxes covered by this Agreement Convention insofar as the taxation thereunder is not contrary to this Agreementthe Convention, in particular, as well as to prevent fraud and to facilitate the administration of statutory provisions against legal avoidancefiscal evasion. The exchange of information is not restricted by Article 1 of this Agreement1. 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) concerned with 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 this Agreementthe 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 Agreement Convention or of the domestic laws of the Contracting States concerning taxes covered by this Agreement the Convention insofar as the taxation thereunder is not contrary to this Agreementthe Convention, in particular, to prevent fraud and to facilitate as well as for the administration prevention of statutory provisions against legal avoidancefiscal evasion. The exchange of information is not restricted by Article 1 of this Agreement1. 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 Contracting State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with 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 this Agreementthe 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 Agreement or of the domestic laws law of the Contracting States concerning the taxes covered by to which this Agreement applies insofar as the taxation thereunder under the law is not contrary to this Agreement, in particular, to prevent fraud and to facilitate the administration of statutory provisions against legal avoidance. The exchange of information is not restricted by Article 1 of this Agreement1. 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 law of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) 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 this AgreementAgreement 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 decisionspurpose.

Exchange of Information. (1) 1 The competent authorities aouthorities of the Contracting States shall exchange such information as is necessary for the carrying out the provisions of this Agreement or of the domestic national laws of the Contracting States concerning the taxes covered by to which this Agreement insofar applies in so far as the taxation thereunder under those laws is not contrary to this Agreement, in particular, to prevent fraud and to facilitate the administration of statutory provisions against legal avoidance. The exchange of information is not restricted by Article 1 of this Agreement1. Any information received by a the competent authority of one of the Contracting State States shall be treated as secret in the same manner as information abtained under the national laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) 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 this Agreement. Such persons or authorities 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 relevant for carrying out the provisions of this Agreement Convention or of the domestic laws of the Contracting States concerning taxes covered established by this Agreement the Contracting States insofar as the taxation thereunder is not contrary to this Agreement, in particular, to prevent fraud and to facilitate the administration of statutory provisions against legal avoidanceConvention. The exchange of information shall apply to taxes of every kind and description and is not restricted by Article 1 of this Agreement1. 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) concerned with 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 this Agreementimposed on behalf of that 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.