1. The competent authorities shall exchange such information (being information available under the respective taxation laws of the Contracting State) as is necessary for carrying out the provisions of this Agreement or for the prevention of fraud or for the administration of statutory provisions against avoidance of the taxes to which this Agreement applies by virtue of Article 2. 2. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons other than those (including a Court or reviewing authority) concerned with the assessment or collection of the taxes to which this Agreement applies by virtue of Article 2 or the determination of appeals in relation thereto. 3. No information shall be exchanged which would disclose any trade secret or trade process, or which would be contrary to public policy.