- 1.The provisions of Article 25 and 26 shall apply accordingly to information that is relevant for carrying out the income-related regulations and assistance in the collection of the contributions and payments made under the income-related regulations under the laws of the Contracting States by the tax authorities of the Contracting States concerned with the implementation, administration or enforcement of these income-related regulations.
- 2.Any information received under paragraph 1 of this Article in connection with Article 25 shall be used only for the purpose of the determination and levying of the contributions and the determination and granting of the benefits under the income related regulations as meant in paragraph 1 of this Article.