II SÉRIE-A — NÚMERO 30 62

a) To provide items subject to legal privilege, or any trade, business, industrial, commercial or professional

secret or trade process, provided that information described in paragraph 4 of Article 5 shall not by reason of that

fact alone be treated as such a secret or trade process; or

b) To carry out administrative measures at variance with its laws and administrative practices, provided that

nothing in this subparagraph shall affect the obligations of a Party under paragraph 4 of Article 5.

3. The provisions of this Agreement shall not impose on a Party the obligation to obtain or provide information,

which would reveal confidential communications between a client and an attorney, solicitor or other admitted

legal representative where such communications are:

a) Produced for the purposes of seeking or providing legal advice or

b) Produced for the purposes of use in existing or contemplated legal proceedings.

4. A request for information shall not be refused on the ground that the tax claim giving rise to the request is

disputed.

5. The Requested Party shall not be required to obtain and provide information which the Requesting Party

would be unable to obtain in similar circumstances under its own laws for the purpose of the administration or

enforcement of its own tax laws or in response to a valid request from the Requested Party under this Agreement.

6. The Requested Party may decline a request for information if the information is requested by the

Requesting Party to administer or enforce a provision of the tax law of the Requesting Party, or any requirement

connected therewith, which discriminates against a national or citizen of the Requested Party as compared with

a national or citizen of the Requesting Party in the same circumstances.

ARTICLE 8

CONFIDENTIALITY

1. All information provided and received by the competent authorities of the Parties shall be kept confidential.

2. Such information shall be disclosed only to persons or authorities (including courts and administrative

bodies) concerned with the purposes specified in Article 1, and used by such persons or authorities only for such

purposes, including the determination of any appeal. For these purposes information may be disclosed in public

court proceedings or in judicial decisions.

3. Such information may not be used for any purpose other than for the purposes stated in Article 1 without

the expressed written consent of the competent authority of the Requested Party.

4. The information provided to a Requesting Party under this Agreement may not be disclosed to any other

jurisdiction.

5. Personal data may be transmitted to the extent necessary for carrying out the provisions of this Agreement

and subject to the provisions of the law of the supplying Party.

ARTICLE 9

SAFEGUARDS

Nothing in this Agreement shall affect the rights and safeguards secured to persons by the laws or

administrative practice of the Requested Party. The rights and safeguards may not be applied by the Requested

Party in a manner that unduly prevents or delays effective exchange of information.

ARTICLE 10

COSTS

Unless the competent authorities of the Parties otherwise agree, ordinary costs incurred in providing

assistance shall be borne by the Requested Party, and extraordinary costs incurred in providing assistance