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. (2) The requested Party shall not be required to obtain or provide information which, if the information requested 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. (3) This Agreement shall not impose on a Party any obligation to supply items subject to legal privilege or any trade, business, industrial, commercial or professional secret or any information relating to any trade process provided that information described in Article 5, paragraph 4 shall not by reason of that fact alone be treated as such a secret or trade process. (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. (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. (2) . The requested Party shall not be required to obtain or provide information which, if the information requested was within the jurisdiction of the requesting Party, the competent authority of that the requesting Party would not be able to obtain under its own laws for purposes of the administration or enforcement of its own tax laws. The competent authority of the requested Party may decline to assist where the request is not made in the normal course of administrative practiceconformity with this Agreement. (3) This 2. The provisions of this Agreement shall not impose on a Party any the obligation to supply items subject to legal privilege or information which would disclose any trade, business, industrial, commercial or professional secret or any trade process. Notwithstanding the foregoing, information relating of the type referred to any trade process provided that information described in Article 5, paragraph 4 shall not by reason of that fact alone be treated as such a secret or trade processprocess merely because it meets the criteria in that paragraph. 3. The provisions of this Agreement shall not impose on a Party the obligation to obtain or provide information subject to legal privilege. 4. The requested Party may decline a request for information if the disclosure of the information would be contrary to public policy (4) ordre public). 5. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed. (5) 6. 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 the public policypolicy of the requested Party. (2) The requested Party shall not be required to obtain or provide information which, if the information requested 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. (3) This Agreement shall not impose on upon a Contracting Party any the obligation to supply provide items subject to legal privilege privilege, or any trade, business, industrial, commercial or professional secret or any information relating to any trade process process, provided that information described in Article 5, paragraph 4 of Article 5 shall not by reason of that fact alone be treated as such a secret or trade process. (43) A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed. (4) The requested Party shall not be required to obtain and provide information which the requesting Party would be unable to obtain under its own laws for the purpose of the administration or 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 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 policypolicy of the requested Party. (2) . This Agreement shall not impose upon a requested Party any obligation to provide items subject to legal privilege, or any trade, business, industrial, commercial or professional secret or trade process, provided that information described in Article 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. 4. The requested Party shall not be required to obtain or and provide information which, if the requested information requested 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. (3) This Agreement shall not impose on a Party any obligation to supply items subject to legal privilege or any trade, business, industrial, commercial or professional secret or any information relating to any trade process provided that information described in Article 5, paragraph 4 shall not by reason of that fact alone be treated as such a secret or trade process. (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. (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 policypolicy (ordre public). (2) . This Agreement shall not impose upon a requested Party any obligation to provide 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 paragraph 4 of Article 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. 4. The requested Party shall not be required to obtain or and provide information which, if the requested information requested 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. (3) This Agreement shall not impose on a Party any obligation to supply items subject to legal privilege or any trade, business, industrial, commercial or professional secret or any information relating to any trade process provided that information described in Article 5, paragraph 4 shall not by reason of that fact alone be treated as such a secret or trade process. (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. (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. (2) . The requested Party shall not be required to obtain or provide information which, if that the information requested was within the jurisdiction of the requesting Party, the competent authority of the requesting applicant Party would not be able to obtain under its own laws for purposes of the administration or enforcement of its own tax laws. The competent authority of the requested Party may decline to assist where the request is not made in the normal course of administrative practiceconformity with this Agreement. (3) This 2. The provisions of this Agreement shall not impose on a Contracting Party any the obligation to supply items subject to legal privilege or information which would disclose any trade, business, industrial, commercial or professional secret or any trade process. Notwithstanding the foregoing, information relating of the type referred to any trade process provided that information described in Article 5, paragraph 4 shall not by reason of that fact alone be treated as such a secret or trade processprocess merely because it meets the criteria in that paragraph. 3. This Agreement shall not impose on a Contracting Party an obligation to provide information held that is subject to legal privilege. 4. The requested Party may decline a request for information if the disclosure of the information would be contrary to public policy (4) ordre public). 5. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed. (5) 6. 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. (assist: 1) . The competent authority of the requested Party may decline to assist:to 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. (2) . This Agreement shall not impose upon a requested Party any obligation to provide items subject to legal privilege, or any trade, business, industrial, commercial or professional secret or trade process, provided that information described in Article 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. 4. The requested Party shall not be required to obtain or and provide information which, which if the requested information requested 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. (3) This Agreement shall not impose on a Party any obligation to supply items subject to legal privilege or any trade, business, industrial, commercial or professional secret or any information relating to any trade process provided that information described in Article 5, paragraph 4 shall not by reason of that fact alone be treated as such a secret or trade process. (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. (1) . The competent authority of the requested Party may decline to assist: (a) where the request is not made in conformity with this AgreementChapter; (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 policypolicy (‘ordre public’) of the requested Party. (2. This Chapter 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 or and provide information which, if the requested information requested 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. (3) This Agreement shall not impose on a Party any obligation to supply items subject to legal privilege or any trade, business, industrial, commercial or professional secret or any information relating to any trade process provided that information described in Article 5, paragraph 4 shall not by reason of that fact alone be treated as such a secret or trade process. (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. (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. (2) . The requested Party shall not be required to obtain or provide information which, if that the information requested was within the jurisdiction of the requesting Party, the competent authority of the requesting applicant Party would not be able to obtain under its own laws for purposes of the administration or in the normal course enforcement of administrative practiceits own tax laws. (2. The competent authority of the requested Party may decline to assist where the request is not made in conformity with this Agreement. 3) . This Agreement shall not impose on a requested Party any obligation to supply provide items subject to legal privilege privilege, but this paragraph shall not prevent an attorney, solicitor or barrister from providing the name and address of a client where doing so would not constitute a breach of legal privilege. 4. This Agreement shall not impose on a requested Party the obligation to supply information which would disclose any trade, business, industrial, commercial or professional secret or any trade process. Notwithstanding the foregoing, information relating of the type referred to any trade process provided that information described in subparagraphs b) and c) of paragraph 3 of Article 5, paragraph 4 5 shall not by reason of that fact alone be treated as such a secret or trade processprocess merely because it meets the criteria in that paragraph. (4) 5. The requested Party may decline a request for information if the disclosure of the information would be contrary to public policy. 6. The requested Party may decline a request for information if the information is requested by the applicant Party to administer or enforce a provision of the tax law of the applicant Party, or any requirement connected therewith, which discriminates against a national of the requested Party as compared with a national of the applicant Party in the same circumstances. 7. 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 8. This Agreement shall not impose on a Contracting Party may decline a request for information if the information is requested by the requesting Party any obligation 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 carry out administrative measures at variance with a national or citizen of the requesting Party in the same circumstancesits laws and administrative practices.

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 AgreementAgrecmcnt; (b) where wherc the requesting rcquesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means mcans would give rise to disproportionate difficulty; or (c) where the disclosure of the information requested requcsted would be contrary to public policy. (2) . The requested Party shall not be bc required to obtain or provide information which, if which the information requested was within the jurisdiction of the requesting Party, the competent authority of the requesting requcsting Party would not be able to obtain in its own territory under its laws or in the normal course of administrative practiceown tax laws. (3) . This Agreement shall sha1l not impose on a Party any the obligation to supply provide items subject to legal privilege or any trade, business, industrial, commercial or professional secret or any information relating to any trade process provided that information described in Article Artic1e 5, paragraph 4 shall sha1l not by reason of that fact alone be treated as such a secret or trade process.process.‌ (4) . A request for information shall sha1l not be refused on the ground that the tax claim c1aim giving rise to the request is disputed. (5) . The requested Party may decline dechne 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. (2) . The requested Party shall not be required to obtain or provide information which, if the requested information requested 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 for purposes of the administration or enforcement of its own tax laws or in the normal course of administrative practice. (3) . This Agreement shall not impose on upon a requested Party any obligation to supply provide items subject to legal privilege or any trade, business, industrial, commercial or professional secret or any information relating to any trade process provided that that, information described in Article 5, paragraph 4 shall not by reason of that fact alone be treated as such a secret or trade process. (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 national, citizen or citizen resident of the requested Party as compared with a national national, citizen or citizen resident 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. (2) The requested Party shall not be required to obtain or provide information which, if the information requested 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. (3) . This Agreement shall not impose on a requested Party any obligation to supply items subject to legal privilege or provide information which would disclose any trade, business, industrial, commercial or professional secret or any information relating to any trade process process, provided that information described in Article 5, paragraph 4 5(4) shall not by reason of that fact alone be treated as such a secret or trade process. (4) 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed. (4. The requested Party shall not refuse to provide information which the competent authority of the requesting Party would not be able to obtain under its laws or in the normal course of administrative practice if the requested information was within its jurisdiction. 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 Partyparty, 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) or where the disclosure of the information requested would be contrary to public policy. (2) . This Agreement shall not impose upon a requested Party any obligation to provide 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, paragraph 4, shall not by reason of that fact alone be treated as such a secret or trade process. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed. The requested Party shall not be required to obtain or and provide information which, if the requested information requested 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. (3) This Agreement shall not impose on a Party any obligation to supply items subject to legal privilege or any trade, business, industrial, commercial or professional secret or any information relating to any trade process provided that information described in Article 5, paragraph 4 shall not by reason of that fact alone be treated as such a secret or trade process. (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. (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 policypolicy (“ordre public”). (2) . This Agreement shall not impose upon a requested Party any obligation to provide 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 paragraph 4 of Article 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. 4. The requested Party shall not be required to obtain or and provide information which, if the requested information requested 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. (3) This Agreement shall not impose on a Party any obligation to supply items subject to legal privilege or any trade, business, industrial, commercial or professional secret or any information relating to any trade process provided that information described in Article 5, paragraph 4 shall not by reason of that fact alone be treated as such a secret or trade process. (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. (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. (2) . This Agreement shall not impose upon a requested Party any obligation to provide items subject to legal privilege, or any trade, business, industrial, commercial or professional secret or trade process, provided that information described in Article 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. 4. The requested Party shall not be required to obtain or and provide information which, which if the requested information requested 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. (3) This Agreement shall not impose on a Party any obligation to supply items subject to legal privilege or any trade, business, industrial, commercial or professional secret or any information relating to any trade process provided that information described in Article 5, paragraph 4 shall not by reason of that fact alone be treated as such a secret or trade process. (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. (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. (2) . This Agreement shall not impose on a Contracting Party the obligation to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process. Such information includes information relating to communications between advocates, attorneys, solicitors or other admitted legal representatives in their role as such and their clients to the extent that the communications are protected from disclosure under the laws of each Contracting Party. Notwithstanding the foregoing, information of the type referred to in paragraph 4 of Article 5 shall not be treated as such a secret or trade process merely because it meets the criteria in that paragraph. 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed. 4. The requested Party shall not be required to obtain or and provide information which, if the requested information requested 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. (3) This Agreement shall not impose on a Party any obligation to supply items subject to legal privilege or any trade, business, industrial, commercial or professional secret or any information relating to any trade process provided that information described in Article 5, paragraph 4 shall not by reason of that fact alone be treated as such a secret or trade process. (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. (1) . The competent authority of the requested Party may decline to assistassist where: 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. (2) . This Agreement shall not impose upon a requested Party any obligation to provide items subject to legal privilege, or any trade, business, industrial, commercial or professional secret or trade process, provided that information described in Article 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. 4. The requested Party shall not be required to obtain or and provide information which, which if the requested information requested 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. (3) This Agreement shall not impose on a Party any obligation to supply items subject to legal privilege or any trade, business, industrial, commercial or professional secret or any information relating to any trade process provided that information described in Article 5, paragraph 4 shall not by reason of that fact alone be treated as such a secret or trade process. (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. (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. (2) . The requested Party shall not be required to obtain or provide information which, if that the information requested was within the jurisdiction of the requesting Party, the competent authority of the requesting applicant Party would not be able to obtain under its own laws for purposes of the administration or in the normal course enforcement of administrative practiceits own tax laws. (2. The Competent Authority of the requested Party may decline to assist where the request is not made in conformity with this Agreement. 3) . This Agreement shall not impose on a requested Party any obligation to supply provide items subject to legal privilege privilege, but this paragraph shall not prevent an attorney, solicitor or barrister from providing the name and address of a client where doing so would not constitute a breach of legal privilege. 4. This Agreement shall not impose on a requested Party the obligation to supply information which would disclose any trade, business, industrial, commercial or professional secret or any trade process. Notwithstanding the foregoing, information relating of the type referred to any trade process provided that information described in Article 5, paragraph 4 of Article 5 shall not by reason of that fact alone be treated as such a secret or trade processprocess merely because it meets the criteria in that paragraph. (4) A 5. The requested Party may decline a request for information shall not if the disclosure of the information would be refused on the ground that the tax claim giving rise contrary to the request is disputedpublic policy. (5) 6. 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 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. 7. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed.

Possibility of Declining a Request. (1) . The competent authority of the requested 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 cb) where the disclosure of the information requested would be contrary to public policypolicy (ordre public). (2) The requested Party shall not be required to obtain or provide information which, if the information requested 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. (3) . This Agreement shall not impose on upon a Contracting Party any obligation the obligation: a) to supply items provide information subject to legal privilege privilege, or to supply information which would disclose any trade, business, industrial, commercial or professional secret or any information relating to any trade process process, provided that information described in Article 5, paragraph 4 shall not by reason of that fact alone be treated as such a secret or trade process; or b) to carry out administrative measures at variance with its laws and administrative practices, provided that nothing in this paragraph shall affect the obligations of a Contracting Party under Article 5, paragraph 4 of this Agreement. (4) 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed. (4. The Requested Party shall not be required to obtain and provide information which the Requesting Party would be 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 Requested Party under this Agreement. 5) . The requested Requested Party may decline a request for information if the information is requested by the requesting Requesting Party to administer or enforce a provision of the tax law of the requesting Requesting Party, or any requirement connected therewith, which discriminates against a national or citizen of the requested Requested Party as compared with a national or citizen of the requesting 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 policypolicy (ordre public). (2) This Agreement shall not impose upon a requested Party any obligation: a) to provide 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 5 shall not by reason of that fact alone be treated as such a secret or trade process; or b) to carry out administrative measures at variance with its laws and administrative practices, provided that nothing in this subparagraph shall affect the obligations of a Party under paragraph 4 of Article 5 (3) A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed. (4) The requested Party shall not be required to obtain or and provide information which, if the requested information requested 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. (3) This Agreement shall not impose on a Party any obligation to supply items subject to legal privilege or any trade, business, industrial, commercial or professional secret or any information relating to any trade process provided that information described in Article 5, paragraph 4 shall not by reason of that fact alone be treated as such a secret or trade process. (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 a citizen of the requested Party as compared with a national or 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) 1. where the request is not made in conformity with this Agreement; b) 2. 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) 3. where the disclosure of the information requested would be contrary to public policypolicy («ordre public»). 2. This Agreement shall not impose upon a requested Party any obligation to provide items subject to legal privilege, or any trade, business, industrial, commercial or professional secret or trade process, provided that information described in Article 4 (24) 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. 4. The requested Party shall not be required to obtain or and provide information which, which if the requested information requested 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. (3) This Agreement shall not impose on a Party any obligation to supply items subject to legal privilege or any trade, business, industrial, commercial or professional secret or any information relating to any trade process provided that information described in Article 5, paragraph 4 shall not by reason of that fact alone be treated as such a secret or trade process. (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. (1) . The requested Party shall not be required to obtain or provide information that the requesting Party would not be able to obtain under its own laws for purposes of the administration or enforcement of its own tax laws. 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 policypolicy (ordre public). (2) . The requested Party shall not be required to obtain or provide information which, if the information requested was within the jurisdiction provisions 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. (3) This this Agreement shall not impose on a Party any the obligation to supply items information subject to legal privilege or which would disclose any trade, business, industrial, commercial or professional secret or any trade process. Notwithstanding the foregoing, information relating of the type referred to any trade process provided that information described in Article 5, paragraph 4 shall not by reason of that fact alone be treated as such a secret or trade processprocess merely because it meets the criteria in that paragraph. (4) 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed. (5) 4. 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.