Common use of Possibility of Declining a Request Clause in Contracts

Possibility of Declining a Request. 1. The competent authority of the requested Party may decline to assist: (a) where the request is not made in conformity with this Agreement; (b) where the requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or (c) where the disclosure of the information requested would be contrary to public policy (‘ordre public’). 2. This Agreement shall not impose upon a requested Party any obligation to provide information subject to legal privilege, or any trade, business, industrial, commercial or professional secret or trade process, provided that information described in Article 4(4) shall not by reason of that fact alone be treated as such a secret or trade process. 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayer. 4. The requested Party shall not be required to obtain and provide information which, if the requested information was within the jurisdiction of the requesting Party, the competent authority of the requesting Party would not be able to obtain under its laws or in the normal course of administrative practice. 5. The requested Party may decline a request for information if the information is requested by the requesting Party to administer or enforce a provision of the tax law of the requesting Party, or any requirement connected therewith, which discriminates against a citizen of the requested Party as compared with a citizen of the requesting Party in the same circumstances.

Possibility of Declining a Request. 1. The competent authority of the requested Party may decline to assist: (a) where the request is not made in conformity with this Agreement; (b) where the requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or (c) where the disclosure of the information requested would be contrary to public policy (‘“ordre public’”). 2. This Agreement shall not impose upon a requested Party any obligation to provide information items subject to legal privilege, or any trade, business, industrial, commercial or professional secret or trade process, provided that information described in Article 4(4) 4, paragraph 4, shall not by reason of that fact alone be treated as such a secret or trade process. 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 4. The requested Party shall not be required to obtain and provide information which, which if the requested information was within the jurisdiction of the requesting Party, Party the competent authority of the requesting Party would not be able to obtain under its laws or in the normal course of administrative practice. 5. The requested Party may decline a request for information if the information is requested by the requesting Party to administer or enforce a provision of the tax law of the requesting Party, or any requirement connected therewith, which discriminates against a national or citizen of the requested Party as compared with a national or citizen of the requesting Party in the same circumstances.

Possibility of Declining a Request. 1. The competent authority of the requested Party party may decline to assist: (a) where the request is not made in conformity with this Agreement; (b) where the requesting Party party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or (c) where the disclosure of the information requested would be contrary to public policy (‘ordre public’)policy. 2. This Agreement shall not impose upon on a requested Party party any obligation to provide information items subject to legal privilege, or information which would disclose any trade, business, industrial, commercial or professional secret or trade process, provided that information described in Article 4(45(4) shall not by reason of that fact alone be treated as such a secret or trade process. 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 4. The requested Party party shall not be required to obtain and provide information which, which if the requested information was within the jurisdiction of the requesting Party, party the competent authority of the requesting Party party would not be able to obtain under its laws or in the normal course of administrative practice. 5. The requested Party party may decline a request for information if the information is requested by the requesting Party party to administer or enforce a provision of the tax law of the requesting Partyparty, or any requirement connected therewith, which discriminates against a citizen of the requested Party party as compared with a citizen of the requesting Party party in the same circumstances.

Possibility of Declining a Request. 1. The competent authority of the requested Party may decline to assist: (a) where the request is not made in conformity with this Agreement; (b) where the requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or (c) where the disclosure of the information requested would be contrary to public policy (‘“ordre public’”). 2. This Agreement shall not impose upon a requested Party any obligation to provide information items subject to legal privilege, or any trade, business, industrial, commercial or professional secret or trade process, provided that information described in Article 4(4) shall not by reason of that fact alone be treated as such a secret or trade process. 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 4. The requested Party shall not be required to obtain and provide information which, which if the requested information was within the jurisdiction of the requesting Party, Party the competent authority of the requesting Party would not be able to obtain under its laws or in the normal course of administrative practice. 5. The requested Party may decline a request for information if the information is requested by the requesting Party to administer or enforce a provision of the tax law of the requesting Party, or any requirement connected therewith, which discriminates against a national or citizen of the requested Party as compared with a national or citizen of the requesting Party in the same circumstances.

Possibility of Declining a Request. 1. The competent authority of the requested Party may decline to assist: (a) where Where the request is not made in conformity with this Agreement; (b) where Where the requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or (c) where Where the disclosure of the information requested would be contrary to the public policy (‘ordre public’)of the requested Party. 2. This Agreement shall not impose upon a requested Party any obligation to provide information items subject to legal privilege, or nor any trade, business, industrial, commercial or professional secret or trade process, provided that information described in Article 4(4) 5, paragraph 4 shall not by reason of that fact alone be treated as such a secret or trade process. 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 4. The requested Party shall not be required to obtain and provide information which, if the requested information was within the jurisdiction of the requesting Party, the competent authority of which the requesting Party would not be able unable to obtain under its own laws for the purpose of the administration or enforcement of its own tax laws or in response to a valid request made in similar circumstances from the normal course of administrative practicerequested Party under this Agreement. 5. The requested Party may decline a request for information if the information is requested by the requesting Party to administer or enforce a provision of the tax law of the requesting Party, or any requirement connected therewith, which discriminates against a citizen national of the requested Party as compared with a citizen national of the requesting Party in the same circumstances.

Possibility of Declining a Request. 1. The competent authority of the requested Party may decline to assist: (a) where the request is not made in conformity with this Agreement; (b) where the requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or (c) where the disclosure of the information requested would be contrary to public policy (‘ordre public’)policy. 2. This Agreement shall not impose upon on a requested Party any obligation to provide information items subject to legal privilege, or information which would disclose any trade, business, industrial, commercial or professional secret or trade process, provided that information described in Article 4(45(4) shall not by reason of that fact alone be treated as such a secret or trade process. 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 4. The requested Party shall not be required to obtain and provide information which, which if the requested information was within the jurisdiction of the requesting Party, Party the competent authority of the requesting Party would not be able to obtain under its laws or in the normal course of administrative practice. 5. The requested Party may decline a request for information if the information is requested by the requesting Party to administer or enforce a provision of the tax law of the requesting Party, or any requirement connected therewith, which discriminates against a citizen of the requested Party as compared with a citizen of the requesting Party in the same circumstances.

Possibility of Declining a Request. 1. The competent authority of the requested Party may decline to assist: (a) where the request is not made in conformity with this Agreement; (b) where the requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or (c) where the disclosure of the information requested would be contrary to public policy (‘ordre public’). 2. This Agreement shall not impose upon on a requested Party any the obligation to provide information items subject to legal privilege, privilege or which would disclose any trade, business, industrial, commercial or professional secret or trade process, provided that information described of the type referred to in Article 4(4) 5, paragraph 4 shall not by reason of that fact alone be treated as such a secret or trade process. 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 4. The requested Party shall not be required to obtain and provide information which, if the requested information was within the jurisdiction of the requesting Party, the competent authority of the requesting Party would not be able to obtain under its laws or in the normal course of administrative practice. 5. The requested Party may decline a request for information if the information is requested by the requesting Party to administer or enforce a provision of the tax law of the requesting Party, or any requirement connected therewith, which discriminates against a national or citizen of the requested Party as compared with a national or citizen of the requesting Party in the same circumstances.

Possibility of Declining a Request. 1. The competent authority of the requested Party may decline to assist: (a) where the request is not made in conformity with this Agreement; (b) where the requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or (c) where the disclosure of the information requested would be contrary to public policy (‘“ordre public’”). 2. This Agreement shall not impose upon a requested Party any obligation to provide information items subject to legal privilege, or any trade, business, industrial, commercial or professional secret or trade process, provided that information described in Article 4(4) shall not by reason of that fact alone be treated as such a secret or trade process. 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 4. The requested Party shall not be required to obtain and provide information which, which if the requested information was within the jurisdiction of the requesting Party, Party the competent authority of the requesting Party would not be able to obtain under its laws or in the normal course of administrative practice. 5. The requested Party may decline a request for information if the information is requested by the requesting Party to administer or enforce a provision of the tax law of the requesting Party, or any requirement connected therewith, which discriminates against a national or citizen of the requested Party as compared with a national or citizen of the requesting Party in the same circumstances.

Possibility of Declining a Request. 1. The competent authority of the requested Party may decline to assist: (a) where the request is not made in conformity with this Agreement; (b) where the requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or (c) where the disclosure of the information requested would be contrary to public policy (‘“ordre public’”). 2. This Agreement shall not impose upon a requested Party any obligation to provide information items subject to legal privilege, or any trade, business, industrial, commercial or professional secret or trade process, provided that information described in Article 4(4) 4, paragraph 4, shall not by reason of that fact alone be treated as such a secret or trade process. 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 4. The requested Party shall not be required to obtain and provide information which, which if the requested information was within the jurisdiction of the requesting Party, Party the competent authority of the requesting Party would not be able to obtain under its laws or in the normal course of administrative practice. 5. The requested Party may decline a request for information if the information is requested by the requesting Party to administer or enforce a provision of the tax law of the requesting Party, or any requirement connected therewith, which discriminates against a national or citizen of the requested Party as compared with a national or citizen of the requesting Party in the same circumstances.

Possibility of Declining a Request. 1. The competent authority of the requested Party may decline to assist: (a) where the request is not made in conformity with this Agreement; (b) where the requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or (c) where the disclosure of the information requested would be contrary to public policy (‘ordre public’)policy. 2. This Agreement shall not impose upon a requested Party any obligation to provide information items subject to legal privilege, privilege or which would disclose any trade, business, industrial, commercial or professional secret or trade process, provided that information described in Article 4(4) 4, paragraph 4, shall not by reason of that fact alone be treated as such a secret or trade process. 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 4. The requested Party shall not be required to obtain and provide information which, if the requested information was within the jurisdiction of the requesting Party, the competent authority of the requesting Party would not be able to obtain under its laws or in the normal course of administrative practice. 5. The requested Party may decline a request for information if the information is requested by the requesting Party to administer or enforce a provision of the tax law of the requesting Party, or any requirement connected therewith, which discriminates against a national or citizen of the requested Party as compared with a national or citizen of the requesting Party in the same circumstances.

Possibility of Declining a Request. 1. The competent authority of the requested Party may decline to assist: (a) where the request is not made in conformity with this Agreement; (b) where the requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or (c) where the disclosure of the information requested would be contrary to public policy (‘"ordre public’"). 2. This Agreement shall not impose upon a requested Party any obligation to provide information items subject to legal privilege, or any trade, business, industrial, commercial or professional secret or trade process, provided that information described in Article 4(4) shall not by reason of that fact alone be treated as such a secret or trade process. 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 4. The requested Party shall not be required to obtain and provide information which, which if the requested information was within the jurisdiction of the requesting Party, Party the competent authority of the requesting request- ing Party would not be able to obtain under its laws or in the normal course of administrative practice. 5. The requested Party may decline a request for information if the information is requested by the requesting Party to administer or enforce a provision of the tax law of the requesting Party, or any requirement re- quirement connected therewith, which discriminates against a national or citizen of the requested Party as compared with a national or citizen of the requesting Party in the same circumstances.

Possibility of Declining a Request. 1. The competent authority of the requested Party may decline to assist: (a) where the request is not made in conformity with this Agreement; (b) where the requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or (c) where the disclosure of the information requested would be contrary to public policy (‘ordre public’)policy. 2. This Agreement shall not impose upon on a requested Party any the obligation to provide information subject to legal privilege, privilege or which would disclose any trade, business, industrial, commercial or professional secret or trade process, provided that information described of the type referred to in Article 4(4) 5, paragraph 4 shall not by reason of that fact alone be treated as such a secret or trade process. 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 4. The requested Party shall not be required to obtain and or provide information which, if the requested information was within the jurisdiction of the requesting Party, Party the competent authority of the requesting Party would not be able to obtain under its own laws or in the normal course of administrative practice. 5. The requested Party may decline a request for information if the information is requested by the requesting Party to administer or enforce a provision of the tax law of the requesting Party, or any requirement connected therewith, which discriminates against a national or citizen of the requested Party as compared with a national or citizen of the requesting Party in the same circumstances.

Possibility of Declining a Request. 1. The competent authority of the requested Party may decline to assist: (a) where the request is not made in conformity with this Agreement; (b) where the requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficultydifficulties; or (c) where the disclosure of the information requested would be contrary to public policy (‘ordre public’)policy. 2. This Agreement shall not impose upon on a requested Party any the obligation to provide information supply items subject to legal privilege, privilege or information which would disclose any trade, business, industrial, commercial or professional secret or trade process, provided that information described of the type referred to in Article 4(4) 5, paragraph 4 shall not by reason of that fact alone be treated as such a secret or trade process. 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 4. The requested Party shall not be required to obtain and or provide information which, if the requested information was within the jurisdiction of the requesting Party, the competent authority of the requesting Party would not be able to obtain under its own laws or in for the normal course purposes of administrative practicethe administration and enforcement of its own tax laws. 5. The requested Party may decline a request for information if the information is requested by the requesting Party to administer or enforce a provision of the tax law of the requesting Party, or any requirement connected therewith, which discriminates against a citizen of the requested Party as compared with a citizen of the requesting Party in the same circumstances.

Possibility of Declining a Request. 1. The competent authority of the requested Party may decline to assist: (a) where the request is not made in conformity with this Agreement; (b) where the requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or (c) where the disclosure of the information requested would be contrary to public policy (‘ordre public’)policy. 2. This Agreement shall not impose upon a requested Party any obligation to provide information items subject to legal privilege, or which would disclose any trade, business, industrial, commercial or professional secret or trade process, provided that information described in Article 4(4) 4, paragraph 4, shall not by reason of that fact alone be treated as such a secret or trade process. 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 4. The requested Party shall not be required to obtain and provide information which, if the requested information was within the jurisdiction of the requesting Party, the competent authority of the requesting Party would not be able to obtain under its laws or in the normal course of administrative practice. 5. The requested Party may decline a request for information if the information is requested by the requesting Party to administer or enforce a provision of the tax law of the requesting Party, or any requirement connected therewith, which discriminates against a national or citizen of the requested Party as compared with a national or citizen of the requesting Party in the same circumstances.

Possibility of Declining a Request. 1. The competent authority of the requested Party may decline to assist: (a) where the request is not made in conformity with this Agreement; (b) where the requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or (c) where the disclosure of the information requested would be contrary to public policy (‘“ordre public’”). 2. This Agreement shall not impose upon a requested Party any obligation to provide information items subject to legal privilege, or any trade, business, industrial, commercial or professional secret or trade process, provided that information described in Article 4(4) 4, paragraph 4, shall not by reason of that fact alone be treated as such a secret or trade process. 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 4. The requested Party shall not be required to obtain and provide information which, which if the requested information was within the jurisdiction of the requesting Party, Party the competent authority of the requesting Party party would not be able to obtain under its laws or in the normal course of administrative practice. 5. The requested Party may decline a request for information if the information is requested by the requesting Party to administer or enforce a provision of the tax law of the requesting Party, or any requirement connected therewith, which discriminates against a national or citizen of the requested Party as compared with a national or citizen of the requesting Party in the same circumstances.

Possibility of Declining a Request. 1. The competent authority of the requested Party may decline to assist: (a) where the request is not made in conformity with this Agreement; (b) where the requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or (c) where the disclosure of the information requested would be contrary to public policy (‘ordre public’). 2. This Agreement shall not impose upon a requested Party any obligation to provide information items subject to legal privilege, or any trade, business, industrial, commercial or professional secret or trade process, provided that information described in Article 4(4) shall not by reason of that fact alone be treated as such a secret or trade process. 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 4. The requested Party shall not be required to obtain and provide information which, if the requested information was within the jurisdiction of the requesting Party, the competent authority of the requesting Party would not be able to obtain under its laws or in the normal course of administrative practice. 5. The requested Party may decline a request for information if the information is requested by the requesting Party to administer or enforce a provision of the tax law of the requesting Party, or any requirement connected therewith, which discriminates against a national or citizen of the requested Party as compared with a national or citizen of the requesting Party in the same circumstances.

Possibility of Declining a Request. 1. The competent authority of the requested Party may decline to assist: (a) where the request is not made in conformity with this Agreement; (b) where the requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or (c) where the disclosure of the information requested would be contrary to public policy (‘ordre public’). 2. This Agreement shall not impose upon a requested Party any obligation to provide information items subject to legal privilege, or any trade, business, industrial, commercial or professional secret or trade process, provided that information described in Article 4(4) shall not by reason of that fact alone be treated as such a secret or trade process. 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 4. The requested Party shall not be required to obtain and provide information which, which if the requested information was within the jurisdiction of the requesting Party, Party the competent authority of the requesting Party would not be able to obtain under its laws or in the normal course of administrative practice. 5. The requested Party may decline a request for information if the information is requested by the requesting Party to administer or enforce a provision of the tax law of the requesting Party, or any requirement connected therewith, which discriminates against a national or citizen of the requested Party as compared with a national or citizen of the requesting Party in the same circumstances.

Possibility of Declining a Request. 1. The competent authority of the requested Party party may decline to assist: (a) where the request is not made in conformity with this Agreement; (b) where the requesting Party party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or (c) where the disclosure of the information requested would be contrary to public policy (‘ordre public’)policy. 2. This Agreement shall not impose upon a requested Party party any obligation to provide information items subject to legal privilege, or any trade, business, industrial, commercial or professional secret or trade process, provided that information described in Article 4(4) 4, paragraph 4, shall not by reason of that fact alone be treated as such a secret or trade process. 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 4. The requested Party party shall not be required to obtain and provide information which, which if the requested information was within the jurisdiction of the requesting Party, party the competent authority of the requesting Party party would not be able to obtain under its laws or in the normal course of administrative practice. 5. The requested Party party may decline a request for information if the information is requested by the requesting Party party to administer or enforce a provision of the tax law of the requesting Partyparty, or any requirement connected therewith, which discriminates against a national or citizen of the requested Party party as compared with a national or citizen of the requesting Party party in the same circumstances.

Possibility of Declining a Request. 1. The competent authority of the requested Party party may decline to assist: (a) where the request is not made in conformity with this Agreement; (b) where the requesting Party party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or (c) where the disclosure of the information requested would be contrary to public policy (‘“ordre public’”). 2. This Agreement shall not impose upon a requested Party party any obligation to provide information items subject to legal privilege, or any trade, business, industrial, commercial or professional secret or trade process, provided that information described in Article 4(4) shall not by reason of that fact alone be treated as such a secret or trade process. 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 4. The requested Party party shall not be required to obtain and provide information which, which if the requested information was within the jurisdiction of the requesting Party, party the competent authority of the requesting Party party would not be able to obtain under its laws or in the normal course of administrative practice. 5. The requested Party party may decline a request for information if the information is requested by the requesting Party party to administer or enforce a provision of the tax law of the requesting Partyparty, or any requirement connected therewith, which discriminates against a national or citizen of the requested Party party as compared with a national or citizen of the requesting Party party in the same circumstances.

Possibility of Declining a Request. 1. The competent authority of the requested Party may decline to assist: (a) where the request is not made in conformity with this Agreement; (b) where the requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or (c) where the disclosure of the information requested would be contrary to public policy (‘ordre public’)of the requested Party. 2. This Agreement shall not impose upon a requested Party any obligation to provide information items subject to legal privilege, or any trade, business, industrial, commercial or professional secret or trade process, provided that information described in Article 4(4) 4, paragraph 4, shall not by reason of that fact alone be treated as such a secret or trade process. 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 4. The requested Party shall not be required to obtain and provide information whichwhich , if the requested information was within the jurisdiction of the requesting Party, the competent authority of the requesting Party would not be able to obtain under its laws or in the normal course of administrative practice. 5. The requested Party may decline a request for information if the information is requested by the requesting Party to administer or enforce a provision of the tax law of the requesting Party, or any requirement connected therewiththerewith , which discriminates against a national or citizen of the requested Party as compared with a national or citizen of the requesting Party in the same circumstances.

Possibility of Declining a Request. 1. The competent authority of the requested Party may decline to assist: (a) a. where the request is not made in conformity with this Agreement; (b) b. where the requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or (c) c. where the disclosure of the information requested would be contrary to public policy (‘ordre public’). 2. This Agreement shall not impose upon a requested Party any obligation to provide information items subject to legal privilege, or any trade, business, industrial, commercial or professional secret or trade process, provided that information described in Article 4(4) 4, paragraph 4, shall not by reason of that fact alone be treated as such a secret or trade process. 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 4. The requested Party shall not be required to obtain and provide information which, which if the requested information was within the jurisdiction of the requesting Party, Party the competent authority of the requesting Party would not be able to obtain under its laws or in the normal course of administrative practice. 5. The requested Party may decline a request for information if the information is requested by the requesting Party to administer or enforce a provision of the tax law of the requesting Party, or any requirement connected therewith, which discriminates against a national or citizen of the requested Party as compared with a national or citizen of the requesting Party in the same circumstances.

Possibility of Declining a Request. 1. The competent authority of the requested Party may decline to assist: (a) where the request is not made in conformity with this Agreement; (b) where the requesting applicant Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or (c) where the disclosure of the information requested would be contrary to public policy (‘ordre public’)policy. 2. This Agreement shall not impose upon a requested Party any obligation to provide supply information subject to legal privilege, or to provide items subject to any trade, business, industrial, commercial or professional secret or trade process, provided that information described in paragraph 4 of Article 4(4) 5 shall not by reason of that fact alone be treated as such a secret or trade process. 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 4. The requested Party shall not be required to obtain and provide information which, if the requested information was within the jurisdiction of the requesting applicant Party, the competent authority of the requesting applicant Party would not be able to obtain under its laws or in the normal course of administrative practice. 5. The requested Party may decline a request for information if the information is requested by the requesting applicant Party to administer or enforce a provision of the tax law of the requesting applicant Party, or any requirement connected therewith, which discriminates against a citizen national of the requested Party as compared with a citizen national of the requesting applicant Party in the same circumstances.

Possibility of Declining a Request. 1. The competent authority of the requested Party may decline to assist: (a) where the request is not made in conformity with this Agreement; (b) where the requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or (c) where the disclosure of the information requested would be contrary to national security or public policy (‘ordre public’)policy. 2. This Agreement shall not impose upon a requested Party any obligation to provide information items subject to legal privilege, or any trade, business, industrial, commercial or professional secret or trade process, provided that information described in Article 4(4) 4, paragraph 4, shall not by reason of that fact alone be treated as such a secret or trade process. 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 4. The requested Party shall not be required to obtain and provide information which, which if the requested information was within the jurisdiction of the requesting Party, Party the competent authority of the requesting Party would not be able to obtain under its laws or in the normal course of administrative practice. 5. The requested Party may decline a request for information if the information is requested by the requesting Party to administer or enforce a provision of the tax law of the requesting Party, or any requirement connected therewith, which discriminates against a citizen national of the requested Party as compared with a citizen national of the requesting Party in the same circumstances.

Possibility of Declining a Request. 1. The competent authority of the requested Party may decline to assist: (a) where the request is not made in conformity with this Agreement; (b) where the requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or (c) where the disclosure of the information requested would be contrary to public policy (‘ordre public’)policy. 2. This Agreement shall not impose upon on a requested Party any obligation to provide information items subject to legal privilege, or any trade, business, industrial, commercial or professional secret or trade process, provided that information described in Article 4(4) 5, paragraph 4 shall not by reason of that fact alone be treated as such a secret or trade process. 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 4. The requested Party shall not be required to obtain and provide information which, which if the requested information was within the jurisdiction of the requesting Party, Party the competent authority of the requesting Party would not be able to obtain under its laws or in the normal course of administrative practice. 5. The requested Party may decline a request for information if the information is requested by the requesting Party to administer or enforce a provision of the tax law of the requesting Party, or any requirement connected therewith, which discriminates against a national or citizen of the requested Party as compared with a national or citizen of the requesting Party in the same circumstances.

Possibility of Declining a Request. 1. The competent authority of the requested Party may decline to assist: (a) where the request is not made in conformity with this Agreement; (b) where the requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or (c) where the disclosure of the information requested would be contrary to public policy (‘ordre public’). 2. This Agreement shall not impose upon a requested Party any obligation to provide information items subject to legal privilege, or any trade, business, industrial, commercial or professional secret or trade process, provided that information described in paragraph 4 of Article 4(4) 4 shall not by reason of that fact alone be treated as such a secret or trade process. 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 4. The requested Party shall not be required to obtain and provide information which, which if the requested information was within the jurisdiction of the requesting Party, Party the competent authority of the requesting Party would not be able to obtain under its laws or in the normal course of administrative practice. 5. The requested Party may decline a request for information if the information is requested by the requesting Party to administer or enforce a provision of the tax law of the requesting Party, or any requirement connected therewith, which discriminates against a national or citizen of the requested Party as compared with a national or citizen of the requesting Party in the same circumstances.

Possibility of Declining a Request. 1. The competent authority of the requested Party may decline to assist: (a) where the request is not made in conformity with this Agreement; (b) where the requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or (c) where the disclosure of the information requested would be contrary to public policy (‘ordre public’)policy. 2. This Agreement shall not impose upon a requested Party any obligation to provide information items subject to legal privilege, or supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, provided that information described in Article 4(4) 4, paragraph 4, shall not by reason of that fact alone be treated as such a secret or trade process. 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 4. The requested Party shall not be required to obtain and provide information which, if the requested information was within the jurisdiction of the requesting Party, the competent authority of the requesting Party would not be able to obtain under its laws or in the normal course of administrative practice. 5. The requested Party may decline a request for information if the information is requested by the requesting Party to administer or enforce a provision of the tax law of the requesting Party, or any requirement connected therewith, which discriminates against a national or citizen of the requested Party as compared with a national or citizen of the requesting Party in the same circumstances.

Possibility of Declining a Request. 1. The competent authority of the requested Party may decline to assist, where: (a) where the request is not made in conformity with this Agreement; (b) where the requesting applicant Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or; (c) where the disclosure of the information requested would be contrary to public policy (‘ordre public’). 2. This Agreement shall not impose upon on a requested Party any obligation to provide information items subject to legal privilege, or information which would disclose any trade, business, industrial, commercial or professional secret or trade process, provided that information described in Article 4(45 (4) shall not by reason of that fact alone be treated as such a secret or trade process. 3. In no case shall the provisions of this Agreement be construed so as to impose on a Contracting Party the obligation to supply information which is not obtainable under the laws or in the normal course of the administration of that or the other Contracting Party. 4. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayer. 4. The requested Party shall not be required to obtain and provide information which, if the requested information was within the jurisdiction of the requesting Party, the competent authority of the requesting Party would not be able to obtain under its laws or in the normal course of administrative practicedisputed. 5. The requested Party may decline a request for information if the information is requested by the requesting applicant Party to administer or enforce a provision of the tax law of the requesting applicant Party, or any requirement connected therewith, which discriminates against a national or citizen of the requested Party as compared with a national or citizen of the requesting applicant Party in the same circumstances.

Possibility of Declining a Request. 1. The competent authority of the requested Party may decline to assist: (a) where the request is not made in conformity with this Agreement; (b) where the requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or (c) where the disclosure of the information requested would be contrary to public policy (‘ordre public’). 2. This Agreement shall not impose upon a requested Party any obligation to provide information items subject to legal privilege, or any trade, business, industrial, commercial or professional secret or trade process, provided that information described in Article 4(4) shall not by reason of that fact alone be treated as such a secret or trade process. 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 4. The requested Party shall not be required to obtain and provide information which, if the requested information was within the jurisdiction of the requesting Party, the competent authority of the requesting Party would not be able to obtain under its laws or in the normal course of administrative practice. 5. The requested Party may decline a request for information if the information is requested by the requesting Party to administer or enforce a provision of the tax law of the requesting Party, or any requirement connected therewith, which discriminates against a national or citizen of the requested Party as compared with a national or citizen of the requesting Party in the same circumstances.

Possibility of Declining a Request. 1. The competent authority of the requested Party may decline to assist: (a) where the request is not made in conformity with this Agreement; (b) where the requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or (c) where the disclosure of the information requested would be contrary to public policy (‘ordre public’)policy. 2. This Agreement shall not impose upon a requested Party any obligation obligation: to provide information items subject to legal privilege, or any trade, business, industrial, commercial or professional secret or trade process, provided that information described in Article 4(4) shall not by reason of that fact alone be treated as such a secret or trade process. 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 4. The requested Party shall not be required to obtain and provide information which, which if the requested information was within the jurisdiction of the requesting Party, Party the competent authority of the requesting Party would not be able to obtain under its laws or in the normal course of administrative practice. 5. The requested Party may decline a request for information if the information is requested by the requesting Party to administer or enforce a provision of the tax law of the requesting Party, or any requirement connected therewith, which discriminates against a national or citizen of the requested Party as compared with a national or citizen of the requesting Party in the same circumstances.

Possibility of Declining a Request. 1. The competent authority of the requested Party may decline to assist: (a) where the request is not made in conformity with this Agreement; (b) where the requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or (c) where the disclosure of the information requested would be contrary to public policy (‘ordre public’)policy. 2. This Agreement shall not impose upon a requested Party any obligation to provide information items subject to legal privilege, privilege or which would disclose any trade, business, industrial, commercial or professional secret or trade process, provided that information described in Article 4(4) 5, paragraph 4, shall not by reason of that fact alone be treated as such a secret or trade process. 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 4. The requested Party shall not be required to obtain and provide information which, if the requested information was within the jurisdiction of the requesting Party, the competent authority of the requesting Party would not be able to obtain under its laws or in the normal course of administrative practice. 5. The requested Party may decline a request for information if the information is requested by the requesting Party to administer or enforce a provision of the tax law of the requesting Party, or any requirement connected therewith, which discriminates against a national or citizen of the requested Party as compared with a national or citizen of the requesting Party in the same circumstances.

Possibility of Declining a Request. 1. The competent authority of the requested Party may decline to assist: (a) where Where the request is not made in conformity with this Agreement; (b) where Where the requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or (c) where Where the disclosure of the information requested would be contrary to public policy (‘ordre public’)policy. 2. This Agreement shall not impose upon a on the requested Party any obligation to provide information items subject to legal privilege, or any information which would disclose trade, business, industrial, commercial or professional secret or trade process, process provided that information described in Article 4(4) 5, paragraph 4 shall not by reason of that fact alone be treated as such a secret or trade process. 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 4. The requested Party shall not be required to obtain and provide information which, which if the requested information was within the jurisdiction of the requesting Party, Party the competent authority of the requesting Party would not be able to obtain under its laws or in the normal course of administrative practice. 5. The requested Party may decline a request for information if the information is requested by the requesting Party to administer or enforce a provision of the tax law of the requesting Party, or any requirement connected therewith, which discriminates against a national or citizen of the requested Party as compared with a national or citizen of the requesting Party in the same circumstances.

Possibility of Declining a Request. 1. The competent authority of the requested Party may decline to assist: (a) where the request is not made in conformity with this Agreement; (b) where the requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or (c) where the disclosure of the information requested would be contrary to public policy (‘ordre public’). 2. This Agreement shall not impose upon on a requested Party any the obligation to provide information items subject to legal privilege, privilege or which would disclose any trade, business, industrial, commercial or professional secret or trade process, provided that information described of the type referred to in Article 4(4) 5, paragraph 4 shall not by reason of that fact alone be treated as such a secret or trade process. 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 4. The requested Party shall not be required to obtain and provide information which, which if the requested information was within the jurisdiction of the requesting Party, Party the competent authority of the requesting Party would not be able to obtain under its laws or in the normal course of administrative practice. 5. The requested Party may decline a request for information if the information is requested by the requesting Party to administer or enforce a provision of the tax law of the requesting Party, or any requirement connected therewith, which discriminates against a citizen of the requested Party as compared with a citizen of the requesting Party in the same circumstances.

Possibility of Declining a Request. 1. The competent authority of the requested Party may decline to assist: (a) where the request is not made in conformity with this Agreement; (b) where the requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or (c) where the disclosure of the information requested would be contrary to public policy (‘ordre public’). 2. This Agreement shall not impose upon a requested Party any obligation to provide information items subject to legal privilege, or any trade, business, industrial, commercial or professional secret or trade process, provided that information described in Article 4(4) shall not by reason of that fact alone be treated as such a secret or trade process. 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 4. The requested Party shall not be required to obtain and provide information which, which if the requested information was within the jurisdiction of the requesting Party, Party the competent authority of the requesting Party would not be able to obtain under its laws or in the normal course of administrative practice. 5. The requested Party may decline a request for information if the information is requested by the requesting Party to administer or enforce a provision of the tax law of the requesting Party, or any requirement connected therewith, which discriminates against a national or citizen of the requested Party as compared with a national or citizen of the requesting Party in the same circumstances.

Possibility of Declining a Request. 1. The competent authority of the requested Party may decline to assist: (a) where the request is not made in conformity with this Agreement; (b) where the requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or (c) where the disclosure of the information requested would be contrary to public policy (‘ordre public’)policy. 2. This Agreement shall not impose upon on a requested Party any the obligation to provide information supply items subject to legal privilege, privilege or information which would disclose any trade, business, industrial, commercial or professional secret or trade process, provided that information described in Article 4(4) 5, paragraph 4 shall not by reason of that fact alone be treated as such a secret or trade process. The term "legal privilege" shall be interpreted as to include legal privilege which is established by the Courts, based on settled case law. 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayer. 4. The requested Party shall not be required to obtain and provide information which, which if the requested information was within the jurisdiction of the requesting Party, Party the competent authority of the requesting Party would not be able to obtain under its laws or in the normal course of administrative practice. 4. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed. 5. The requested Party may decline a request for information if the information is requested by the requesting Party to administer or enforce a provision of the tax law of the requesting Party, or any requirement connected therewith, which discriminates against a national or citizen of the requested Party as compared with a national or citizen of the requesting Party in the same circumstances.

Possibility of Declining a Request. assist: 1. The competent authority of the requested Party party may decline to assist:to (a) where the request is not made in conformity with this Agreement; (b) where the requesting Party party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or (c) where the disclosure of the information requested would be contrary to public policy (‘ordre public’). 2. This Agreement shall not impose upon a requested Party party any obligation to provide information items subject to legal privilege, or any trade, business, industrial, commercial or professional secret or trade process, provided that information described in Article 4(4) 4, paragraph 4, shall not by reason of that fact alone be treated as such a secret or trade process. 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 4. The requested Party party shall not be required to obtain and provide information which, which if the requested information was within the jurisdiction of the requesting Party, party the competent authority of the requesting Party party would not be able to obtain under its laws or in the normal course of administrative practice. 5. The requested Party party may decline a request for information if the information is requested by the requesting Party party to administer or enforce a provision of the tax law of the requesting Partyparty, or any requirement connected therewith, which discriminates against a national or citizen of the requested Party party as compared with a national or citizen of the requesting Party party in the same circumstances.

Possibility of Declining a Request. 1. The competent authority of the requested Party may decline to assist: (a) where the request is not made in conformity with this Agreement; (b) where the requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or (c) where the disclosure of the information requested would be contrary to public policy (‘ordre public’)policy. 2. This Agreement shall not impose upon a requested Party any obligation to provide information items subject to legal privilege, or any trade, business, industrial, commercial or professional secret or trade process, provided that information described in Article 4(4) 4, paragraph 4, shall not by reason of that fact alone be treated as such a secret or trade process. 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 4. The requested Party shall not be required to obtain and provide information which, which if the requested information was within the jurisdiction of the requesting Party, Party the competent authority of the requesting Party would not be able to obtain under its laws or in the normal course of administrative practice. 5. The requested Party may decline a request for information if the information is requested by the requesting Party to administer or enforce a provision of the tax law of the requesting Party, or any requirement connected therewith, which discriminates against a citizen of the requested Party as compared with a citizen of the requesting Party in the same circumstances.

Possibility of Declining a Request. 1. The competent authority of the requested Party may decline to assist: (a) where the request is not made in conformity with this Agreement; (b) where the requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or (c) where the disclosure of the information requested would be contrary to public policy (‘ordre public’)policy. 2. This Agreement shall not impose upon on a requested Party any obligation to provide information items subject to legal privilege, or information which would disclose any trade, business, industrial, commercial or professional secret or trade process, provided that information described in Article 4(45(4) shall not by reason of that fact alone be treated as such a secret or trade process. 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 4. The requested Party shall not be required to obtain and provide information which, which if the requested information was within the jurisdiction of the requesting Party, Party the competent authority of the requesting Party would not be able to obtain under its laws or in the normal course of administrative practice. 5. The requested Party may decline a request for information if the information is requested by the requesting Party to administer or enforce a provision of the tax law of the requesting Party, or any requirement connected therewith, which discriminates against a citizen of the requested Party as compared with a citizen of the requesting Party in the same circumstances.

Possibility of Declining a Request. 1. The competent authority of the requested Contracting Party may decline to assist: (a) where the request is not made in conformity with this Agreement; (b) where the requesting Contracting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or (c) where the disclosure of the information requested would be contrary to public policy (‘ordre public’)policy. 2. This Agreement shall not impose upon a requested Contracting Party any obligation to provide information items subject to legal privilege, or any trade, business, industrial, commercial or professional secret or trade process, provided that information described in paragraph 4 of Article 4(4) 4 shall not by reason of that fact alone be treated as such a secret or trade process. 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 4. The requested Contracting Party shall not be required to obtain and provide information which, which if the requested information was within the jurisdiction of the requesting Party, Contracting Party the competent authority of the requesting Contracting Party would not be able to obtain under its laws or in the normal course of administrative practice. 5. The requested Contracting Party may decline a request for information if the information is requested by the requesting Contracting Party to administer or enforce a provision of the tax law of the requesting Contracting Party, or any requirement connected therewith, which discriminates against a citizen of the requested Contracting Party as compared with a citizen of the requesting Contracting Party in the same circumstances.