- 1.
- The seventh recital of the Preamble to the Convention shall be deleted and replaced by the following:
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“Convinced therefore that States should carry out measures or supply information, having regard to the necessity of protecting the confidentiality of information, and taking account of international instruments for the protection of privacy and flows of personal data;”
- 2.
- The following shall be added after the seventh recital of the Preamble to the Convention:
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“Considering that a new co-operative environment has emerged and that it is desirable that a multilateral instrument is made available to allow the widest number of States to obtain the benefits of the new co-operative environment and at the same time implement the highest international standards of co-operation in the tax field;”
