1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the national laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. Any information so exchanged shall be treated as secret in the same manner as information obtained under the national laws of that State and shall be disclosed only to persons or authorities concerned with the assessment, collection, or enforcement of, or litigation with respect to the taxes which are the subject of this Convention. 2. In no case shall the provisions of paragraph 1 be construed so as to impose on one of the Contracting States the obligation: (a) to carry out administrative measures at variance with the laws or the administrative practice of that or of the other Contracting State; (b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; (c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy.
