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1. Any information provided and received by a Contracting Party under this Agreement shall be treated as confidential and may be disclosed only to persons or authorities (including courts and administrative bodies) in the jurisdiction of the Contracting Party concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by this Agreement. Such persons or authorities shall use such information only for such purposes.
2. The information may not be disclosed to any person, entity or authority, or any other jurisdiction which has a tax information exchange agreement with the Requested Party, without the express written consent of the competent authority of the Requested Party.
3. Save as otherwise provided in Paragraph 2, no information shall be provided to any other person, entity, authority or jurisdiction.