Artikel 4

1. The competent authorities of the Contracting Parties shall exchange information that is foreseeably relevant to the administration and enforcement of the domestic laws of the Contracting Parties concerning taxes covered by this Agreement, including information to effect the determination, assessment, and collection of tax, the recovery and enforcement of tax claims, or the investigation or prosecution of tax crimes or crimes involving the contravention of tax administration.
2. The competent authority of the requested Party shall provide information upon request by the competent authority of the applicant Party for the purposes referred to in paragraph 1. If the information available in the tax files of the requested Party is not sufficient to enable compliance with the request, that Party shall take all relevant measures, including compulsory measures, to provide the applicant Party with the information requested.
a) The requested Party shall have the authority to: (i) examine any books, papers, records, or other tangible property which may be relevant or material to such inquiry;
(ii) question any person having knowledge or in possession, custody or control of information which may be relevant or material to such inquiry;
(iii) compel any person in possession, custody, or control of information which may be relevant or material to such inquiry to appear at a stated time and place, and produce the books, papers, records, or other tangible property;
(iv) provide for a signed certification, from a person who is qualified by reason of position, authority, and knowledge, of the authenticity of such books, papers, records, or other tangible property, that if falsely made would subject the person providing the certification to criminal penalty under the laws of the requested Party; and
(v) compel any individual having knowledge of information which may be relevant or material to such inquiry to appear at a stated time and place and to give a declaration under circumstances that, if the declaration were falsely given, would subject the individual to criminal penalty under the laws of the requested Party.
(i) examine any books, papers, records, or other tangible property which may be relevant or material to such inquiry;
(ii) question any person having knowledge or in possession, custody or control of information which may be relevant or material to such inquiry;
(iii) compel any person in possession, custody, or control of information which may be relevant or material to such inquiry to appear at a stated time and place, and produce the books, papers, records, or other tangible property;
(iv) provide for a signed certification, from a person who is qualified by reason of position, authority, and knowledge, of the authenticity of such books, papers, records, or other tangible property, that if falsely made would subject the person providing the certification to criminal penalty under the laws of the requested Party; and
(v) compel any individual having knowledge of information which may be relevant or material to such inquiry to appear at a stated time and place and to give a declaration under circumstances that, if the declaration were falsely given, would subject the individual to criminal penalty under the laws of the requested Party.
b) Privileges under the laws or practices of the applicant Party shall not apply in the execution of a request but shall be preserved for resolution by the applicant Party.
3. The requested Party shall provide information requested pursuant to the provisions of this Article regardless of whether the requested Party needs such information for purposes of its own tax. Moreover, if specifically requested by the competent authority of the applicant Party, the requested Party shall:
a) specify the time and place for the taking of a declaration or the production of books, papers, records, and other tangible property;
b) permit the presence of individuals designated by the competent authority of the applicant Party as being involved in or affected by execution of the request, including an accused, counsel for the accused, individuals charged with the administration and enforcement of domestic laws of the applicant Party covered by this Agreement, and a commissioner or magistrate present for the purpose of rendering evidentiary rulings or determining issues of privilege under the laws of the applicant Party;
c) provide individuals permitted to be present with an opportunity to question, directly or through the executing authority, the individual giving a declaration or producing books, papers, records, and other tangible property;
d) secure original and unedited books, papers, records, and other tangible property;
e) secure or produce true and correct copies of original and unedited books, papers, and records;
f) determine the authenticity of books, papers, records, and other tangible property produced;
g) examine the individual producing books, papers, records, and other tangible property regarding the purpose for which and the manner in which the item produced is or was maintained;
h) permit the competent authority of the applicant Party to provide written questions to which the individual producing books, papers, records, and other tangible property is to respond regarding the item produced;
i) obtain from a person who is qualified by reason of position, authority, and knowledge a signed certification of the authenticity of such books, papers, records, or other tangible property that if falsely made would subject the person providing the certification to criminal penalty under the laws of the requested Party;
j) ensure both that the individual giving the declaration does so under circumstances that, if the declaration were falsely given, would subject the individual to criminal penalty under the laws of the requested Party, and that the individual evidences his awareness of such circumstances;
k) perform any other act not in violation of the laws or at variance with the administrative practice of the requested Party; and
l) certify either that procedures requested by the competent authority of the applicant Party were followed or that the procedures requested could not be followed, with an explanation of the deviation and the reason therefore.
4. The provisions of the preceding paragraphs shall not be construed so as to impose on a Contracting Party the obligation:
a) to carry out administrative measures at variance with the laws and administrative practice of that Party or of the other Contracting Party;
b. to supply particular items of information which are not obtainable: (i) under the laws or in the normal course of the administration of that Party; or
(ii) under the laws or in the normal course of the administration of the other Contracting Party;
(i) under the laws or in the normal course of the administration of that Party; or
(ii) under the laws or in the normal course of the administration of the other Contracting Party;
c) to supply information which would disclose any trade, business, industrial, commercial, or professional secret or trade process;
d) to supply information, the disclosure of which would be contrary to public policy;
e) to supply information requested by the applicant Party to administer or enforce a provision of the tax law of the applicant Party, or any requirement connected therewith, which discriminates against a national of the requested Party. A provision of tax law, or connected requirement, will be considered to be discriminatory against a national of the requested Party if a national of the requested Party is subject to treatment thereunder that is more burdensome than the treatment to which a national of the applicant Party that is in the same circumstances, particularly with respect to taxation on worldwide income, is or may be subject;
f) notwithstanding subparagraphs (a) through (e) of this paragraph, the requested Party shall have the authority to obtain and provide, through its competent authority, information held by financial institutions, nominees, or persons acting in agency or fiduciary capacity (not including information that would reveal confidential communications between a client and an attorney, solicitor, or other legal representative where the client seeks legal advice), or information in respect of ownership interests in a person.
5. Except as provided in paragraph 4, the provisions of the preceding paragraphs shall be construed so as to impose on a Contracting Party the obligation to use all legal means and its best efforts to execute a request. A Contracting Party may, in its discretion, take measures to obtain and transmit to the other Party information which, pursuant to paragraph 4, it has no obligation to transmit.
6. The competent authority of the requested Party shall allow representatives of the applicant Party to enter the requested Party to interview individuals and examine books and records with the consent of the individuals contacted.
7. Any information received by a Contracting Party shall be treated as secret in the same manner as information obtained under the domestic laws of that Party and shall be disclosed only to individuals or authorities (including judicial and administrative bodies) involved in the determination, assessment, collection, and administration of, the recovery and collection of claims derived from, the enforcement or prosecution in respect of, or the determination of appeals in respect of, the taxes which are the subject of this Agreement, or the oversight of the above. Such individuals or authorities shall use the information only for such purposes. These individuals or authorities may disclose the information in public court proceedings or in judicial decisions.
8. To demonstrate the foreseeable relevance of the requested information the applicant Party shall at least provide the following information:
a) the identity of the person under examination or investigation; and
b) the tax purpose for which the information is requested.