1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Article 1 (General Scope).
2. The competent authority of a Contracting State shall endeavor to provide information upon request by the competent authority of the other Contracting State for the purposes referred to in paragraph 1. If the information available in the tax files of the Contracting State is not sufficient to enable compliance with the request, that State shall take all relevant measures, including compulsory measures, to provide the other Contracting State with the information requested.
3. To comply with a request, the competent authority of a Contracting State shall have the authority:
a) to allow representatives of the other Contracting State to enter the territory of the first-mentioned Contracting State to conduct examinations or interviews of persons to obtain information for the purposes referred to in paragraph 1, provided that the subject of the examination or interview consents in writing to the examination or interview, the competent authority of the Contracting State is notified in advance of the examination or interview, the name of the person to be contacted and the nature of the matters to be discussed or books or records to be examined, and that State at its option may require that its representatives be present at the examination or interview;
b) to obtain and provide to the other Contracting State information from banks and other financial institutions;
c) to compel any person having knowledge or in possession, custody or control of information relevant or material to a request by the other Contracting State to give information or testify under oath or to produce books, papers, records, or other tangible property.
4. If information is requested by a Contracting State pursuant to paragraph 2, the other Contracting State shall obtain the information to which the request relates in the same manner and in the same form as if the tax of the first-mentioned State were the tax of that other State and were being imposed by that other State. If specifically requested by the competent authority of a Contracting State, the competent authority of the other Contracting State shall provide information under this Article in the form of depositions of witnesses and authenticated copies of unedited original documents (including books, papers, statements, records, accounts, and writings).
5. a) In no case shall the provisions of the preceding paragraphs be construed so as to impose on a Contracting State the obligation:
i) to carry out administrative measures at variance with the laws and administrative practice of that State or of the other Contracting State;
ii) to supply information which is not obtainable under the laws or in the course of normal administration of that State or of the other Contracting State;
iii) to supply information which would disclose any trade, business, industrial, commercial, or professional secret or trade process, or information the disclosure of which would be contrary to public policy (ordre public).
b) However, restrictions on the exchange of information and administrative assistance set forth in subparagraph a) of this paragraph shall not be applicable by reason of any domestic law or administrative practice relating solely to the confidentiality of the information held by a bank or other financial institution.
c) A Contracting State may, in its discretion, take measures to obtain and transmit to the other Contracting State information which, pursuant to this paragraph, it has no obligation to transmit.
6. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the determination, assessment, collection, and administration of, the enforcement or prosecution in respect of, or the determination of appeals in respect of, the taxes covered by the Convention. Such persons or authorities shall use the information only for such purposes. The information may be disclosed in public court proceedings or in judicial decisions. Information shall not be disclosed to any third jurisdiction for any purpose without the consent of the Contracting State originally furnishing the information.
7. Each of the Contracting States shall endeavor to collect on behalf of the other Contracting State such amounts as may be necessary to ensure relief granted by the Convention from taxation imposed by that other State does not inure to the benefit of persons not entitled thereto.
8. Paragraph 7 of this Article shall not impose upon either of the Contracting States the obligation to carry out administrative measures which are of a different nature from those used in the collection of its own taxes, or which would be contrary to its sovereignty, security, or public policy.
9. For purposes of this Article, the Convention shall apply, notwithstanding the provisions of Article 2 (Taxes Covered), to taxes of every kind imposed by a Contracting State.
