contrary to the Convention. The exchange of information is not restricted by Articles 1

and 2.

2. Any information received under paragraph 1 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) concerned with the assessment or collection of, the enforcement

or prosecution in respect of, the determination of appeals in relation to the taxes referred

to in paragraph 1, or the oversight of the above. Such persons or authorities shall use the

information only for such purposes. They may disclose the information in public court

proceedings or in judicial decisions.

3. In no case shall the provisions of paragraphs 1 and 2 be construed so as to

impose on a Contracting State the obligation:

a) to carry out administrative measures at variance with the laws and

administrative practice of that or of the other Contracting State;

b) to supply information which is not obtainable under the laws or in the

normal course of the administration of that or of the other Contracting

State;

c) 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).

4. If information is requested by a Contracting State in accordance with this

Article, the other Contracting State shall use its information gathering measures to

obtain the requested information, even though that other State may not need such

information for its own tax purposes. The obligation contained in the preceding

sentence is subject to the limitations of paragraph 3 but in no case shall such limitations

be construed to permit a Contracting State to decline to supply information solely

because it has no domestic interest in such information.

5. In no case shall the provisions of paragraph 3 be construed to permit a

Contracting State to decline to supply information solely because the information is held

by a bank, other financial institution, nominee or person acting in an agency or a

fiduciary capacity or because it relates to ownership interests in a person.

6. The Contracting States shall comply with the guidelines for the regulation of

computer files containing personal data as established by the United Nations General

Assembly Resolution A/RES/45/95, adopted on the 14th December 1990.

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