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agreement in the sense of the preceding paragraphs.

ARTICLE 25

EXCHANGE OF INFORMATION

1. The competent authorities of the Contracting States shall exchange such information as is foreseeably

relevant for carrying out the provisions of this Convention or to the administration or enforcement of the domestic

laws concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their

political or administrative subdivisions or local authorities, insofar as the taxation thereunder is not 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. Notwithstanding

the foregoing, information received by a Contracting State may be used for other purposes when such information

may be used for such other purposes under the laws of both States and the competent authority of the supplying

State authorises such use.

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.

ARTICLE 26

USE AND TRANSFER OF PERSONAL DATA

1. The data used and transferred within the framework of this Convention shall, in accordance with the

applicable laws, be:

a) Obtained for the purposes specified in this Convention and shall not be further processed in any way

incompatible with those purposes;

b) Adequate, relevant and not excessive in relation to the purposes for which they are collected, transferred

and then processed;

c) Accurate and, where necessary, kept up to date; all reasonable steps should be taken to ensure that

data which are inaccurate or incomplete, having regard to the purposes for which they were collected or for which

they are further processed, are erased or corrected;