Artikel 9

Any information received by a Party under this Agreement shall be treated as confidential, in the same manner as information obtained under its domestic law, or according to the confidentiality conditions applicable in the jurisdiction of the Party that provides such information, if the second-mentioned conditions are more restrictive, and may be disclosed only to persons or authorities (including courts and administrative bodies) in the jurisdiction of the Party concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, taxes covered by this Agreement. Such persons or authorities shall use such information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. The information may not otherwise be disclosed to any other person or entity or authority or any other jurisdiction without the express written consent of the competent authority of the Requested Party.