Common use of Possibility of Declining a Request Clause in Contracts

Possibility of Declining a Request. 1. The Requested Party shall not be required to obtain or provide information that the Applicant Party would not be able to obtain under its own laws for purposes of the administration or enforcement of its own tax laws. The competent authority of the Requested Party may decline to assist where the request is not made in conformity with this Agreement. 2. The provisions of this Agreement shall not impose on a Contracting Party the obligation to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process. Notwithstanding the foregoing, information of the type referred to in paragraph 4 of Article 5 shall not be treated as such a secret or trade process merely because it meets the criteria in that paragraph. 3. The provisions of this Agreement shall not impose on a Contracting Party the obligation to obtain or provide information, which would reveal confidential communications between a client and an attorney, solicitor or other admitted legal representative where such communications are: (a) produced for the purposes of seeking or providing legal advice; or (b) produced for the purposes of use in existing or contemplated legal proceedings. 4. The Requested Party may decline a request for information if the disclosure of the information would be contrary to public policy (ordre public). 5. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayer. 6. The Requested Party may decline a request for information if the information is 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 as compared with a national of the Applicant Party in the same circumstances.

Possibility of Declining a Request. 1. The Requested Party shall not be required to obtain or provide information that the Applicant Party would not be able to obtain under its own laws for purposes of the administration or enforcement of its own tax laws. The competent authority of the Requested requested Party may decline to assist where assist: a) Where the request is not made in conformity with this Agreement; b) Where the requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or c) Where the disclosure of the information requested would be contrary to the public policy of the requested Party. 2. The provisions of this This Agreement shall not impose on upon a Contracting requested Party the obligation any obligation: a) To provide items subject to supply information which would disclose legal privilege, or any trade, business, industrial, commercial or professional secret or trade process. Notwithstanding the foregoing, provided that information of the type referred to described in paragraph 4 of Article 5 shall not by reason of that fact alone be treated as such a secret or trade process merely because it meets process; or b) To carry out administrative measures at variance with its laws and administrative practices, provided that nothing in this subparagraph shall affect the criteria in that paragraphobligations of a Party under paragraph 4 of Article 5. 3. The provisions of this Agreement shall not impose on a Contracting Party the obligation to obtain or provide information, which would reveal confidential communications between a client and an attorney, solicitor or other admitted legal representative where such communications are: (a) produced for the purposes of seeking or providing legal advice; or (b) produced for the purposes of use in existing or contemplated legal proceedings. 4. The Requested Party may decline a request for information if the disclosure of the information would be contrary to public policy (ordre public). 5. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 64. The Requested requested Party shall not be required to obtain and provide information which the requesting Party would be unable to obtain in similar circumstances under its own laws for the purpose of the administration or enforcement of its own tax laws or in response to a valid request from the requested Party under this Agreement. 5. The requested Party may decline a request for information if the information is requested by the Applicant requesting Party to administer or enforce a provision of the tax law of the Applicant requesting Party, or any requirement connected therewith, which discriminates against a citizen or a national of the Requested requested Party as compared with a citizen or a national of the Applicant requesting Party in the same circumstances.

Possibility of Declining a Request. 1. The Requested Party shall not be required to obtain or provide information that the Applicant Party would not be able to obtain under its own the laws for purposes or in the normal course of administrative practices of the administration or enforcement of its own tax lawsApplicant Party in similar circumstances. The competent authority of the Requested Party may decline to assist where the request of the Applicant Party is not made in conformity with this Agreement. 2. The provisions of this This Agreement shall not impose on a Contracting Party the obligation to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process. Such information includes information relating to communications received or issued by attorneys, solicitors or other admitted legal representatives in their role as such, to the extent that the communications are protected from disclosure under the laws of each Contracting Party. Notwithstanding the foregoingforegoing sentences, information of the type referred to in paragraph 4 of Article 5 shall not be treated as such a secret or trade process merely because it meets the criteria in that paragraph. 3. The provisions of this Agreement shall not impose on a Contracting Party the obligation to obtain or provide information, which would reveal confidential communications between a client and an attorney, solicitor or other admitted legal representative where such communications are: (a) produced for the purposes of seeking or providing legal advice; or (b) produced for the purposes of use in existing or contemplated legal proceedings. 4. The Requested Party may decline a request for information if the disclosure of the information requested would be contrary to public policy (ordre public)) of the Requested Party. 54. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 65. The Requested Party may decline a request for information if the information is requested by the Applicant Party to administer or enforce a any provision of the tax law laws of the Applicant Party, or any requirement connected therewith, which discriminates against a national of the Requested Party as compared with a national of the Applicant Party in the same circumstances.

Possibility of Declining a Request. 1. The Requested Party shall not be required to obtain or provide information that the Applicant Party would not be able to obtain under its own the laws for purposes or in the normal course of administrative practices of the administration or enforcement of its own tax lawsApplicant Party in similar circumstances. The competent authority of the Requested Party may decline to assist where the request of the Applicant Party is not made in conformity with this Agreement. 2. The provisions of this This Agreement shall not impose on a Contracting Party the obligation to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process. Such information includes information relating to communications between attorneys, solicitors or other admitted legal representatives in their role as such and their clients to the extent that the communications are protected from disclosure under the laws of each Contracting Party. Notwithstanding the foregoingforegoing sentences, information of the type referred to in paragraph 4 of Article 5 shall not be treated as such a secret or trade process merely because it meets the criteria in that paragraph. 3. The provisions of this Agreement shall not impose on a Contracting Party the obligation to obtain or provide information, which would reveal confidential communications between a client and an attorney, solicitor or other admitted legal representative where such communications are: (a) produced for the purposes of seeking or providing legal advice; or (b) produced for the purposes of use in existing or contemplated legal proceedings. 4. The Requested Party may decline a request for information if the disclosure of the information requested would be contrary to public policy (ordre public)) of the Requested Party. 54. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 65. The Requested Party may decline a request for information if the information is requested by the Applicant Party to administer or enforce a any provision of the tax law laws of the Applicant Party, or any requirement connected therewith, which discriminates against a national of the Requested Party as compared with a national of the Applicant Party in the same circumstances.

Possibility of Declining a Request. 1. The Requested Party shall not be required to obtain or provide information that the Applicant Requesting Party would not be able to obtain under its own laws for purposes of the administration or enforcement of its own tax laws. The competent authority of the Requested Party may decline to assist where the request is not made in conformity with this Agreement. 2. The provisions of this Agreement shall not impose on a Contracting Party the obligation to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process. Notwithstanding the foregoing, information of the type referred to in paragraph 4 of Article 5 shall not be treated as such a secret or trade process merely because it meets the criteria in that paragraph. 3. The provisions of this Agreement shall not impose on a Contracting Party the obligation to obtain or provide information, which would reveal confidential communications between a client and an attorney, solicitor or other admitted legal representative where such communications are: (a) produced for the purposes of seeking or providing legal advice; or (b) produced for the purposes of use in existing or contemplated legal proceedings. 4. The Requested Party may decline a request for information if the disclosure of the information would be contrary to public policy (ordre public). 5. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayer. 6. The Requested Party may decline a request for information if the information is requested by the Applicant Requesting Party to administer or enforce a provision of the tax law of the Applicant Requesting Party, or any requirement connected therewith, which discriminates against a national of the Requested Party as compared with a national of the Applicant Requesting Party in the same circumstances.

Possibility of Declining a Request. 1. The Requested requested Party shall not be required to obtain or provide information that the Applicant ap- plicant Party would not be able to obtain under its own laws for purposes of the administration administra- tion or enforcement of its own tax laws. The competent authority of the Requested requested Party may decline to assist where the request is not made in conformity with this Agreement. 2. The provisions of this Agreement shall not impose on a Contracting Party the obligation to supply information which would disclose any trade, business, industrial, commercial or professional profes- sional secret or trade process. Notwithstanding the foregoing, information of the type referred re- ferred to in Article 5, paragraph 4 of Article 5 shall not be treated as such a secret or trade process merely because it meets the criteria in that paragraph. 3. The provisions of this Agreement shall not impose on a Contracting Party the obligation to obtain or provide information, which would reveal confidential communications between a client and an attorney, solicitor or other admitted legal representative where such communications are: (a) produced Produced for the purposes of seeking or providing legal advice; advice or (b) produced Produced for the purposes of use in existing or contemplated legal proceedings. 4. The Requested requested Party may decline a request for information if the disclosure of the information in- formation would be contrary to public policy (ordre public)policy. 5. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 6. The Requested requested Party may decline a request for information if the information is requested re- quested by the Applicant applicant Party to administer or enforce a provision of the tax law of the Applicant ap- plicant Party, or any requirement connected therewith, which discriminates against a national na- tional of the Requested requested Party as compared with a national of the Applicant applicant Party in the same circumstances.

Possibility of Declining a Request. 1. The Requested requested Party shall not be required to obtain or provide information that the Applicant requesting Party would not be able to obtain under its own laws for purposes of the administration or enforcement of its own tax laws. The competent authority of the Requested requested Party may decline to assist where the request is not made in conformity with this Agreement. 2. The provisions of this Agreement shall not impose on a Contracting Party the obligation to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process. Notwithstanding the foregoing, information of the type referred to in Article 5, paragraph 4 of Article 5 shall not be treated as such a secret or trade process merely because it meets the criteria in that paragraph. 3. The provisions of this Agreement shall not impose on a Contracting Party the obligation to obtain or provide information, which would reveal confidential communications between a client and an attorney, solicitor or other admitted legal representative where such communications are: (a) produced for the purposes of seeking or providing legal advice; advice or (b) produced for the purposes of use in existing or contemplated legal proceedings. 4. The Requested competent authority of the requested Party may decline a request for information if where the disclosure of the information would be contrary to public policy (ordre public). 5. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayer. 6. The Requested requested Party may decline a request for information if the information is requested by the Applicant requesting Party to administer or enforce a provision of the tax law of the Applicant requesting Party, or any requirement connected therewith, which discriminates against a citizen or a national of the Requested requested Party as compared with a citizen or a national of the Applicant requesting Party in the same circumstances.

Possibility of Declining a Request. 1. The Requested Party shall not be required to obtain or provide information that if the Applicant information requested was within the territorial jurisdiction of the Requesting Party the competent authority of the Requesting Party would not be able to obtain under its own the laws for purposes or in the normal course of administrative practices of the administration or enforcement of its own tax lawsRequesting Party. 2. The competent authority of the Requested Party may decline to assist assist: (a) where the request of the Requesting Party is not made in conformity with this Agreement; (b) where the Requesting Party has not pursued all means available within its territorial jurisdiction to obtain the information requested, except where recourse to such means would give rise to disproportionate difficulties; and (c) where the disclosure of the information requested would be contrary to public policy (ordre public) of the Requested Party. 23. The provisions of this This Agreement shall not impose on a Contracting Party the obligation to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process. Such information includes information relating to communications between attorneys, solicitors or other admitted legal representatives in their role as such and their clients to the extent that the communications are protected from disclosure under the laws of each Contracting Party. Notwithstanding the foregoingforegoing sentences, information of the type referred to in paragraph 4 of Article 5 shall not be treated as such a secret or trade process merely because it meets the criteria in that paragraph. 3. The provisions of this Agreement shall not impose on a Contracting Party the obligation to obtain or provide information, which would reveal confidential communications between a client and an attorney, solicitor or other admitted legal representative where such communications are: (a) produced for the purposes of seeking or providing legal advice; or (b) produced for the purposes of use in existing or contemplated legal proceedings. 4. The Requested Party may decline a request for information if the disclosure of the information would be contrary to public policy (ordre public). 5. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 6. The Requested Party may decline a request for information if the information is 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 as compared with a national of the Applicant Party in the same circumstances.

Possibility of Declining a Request. 1. The Requested Party shall not be required to obtain or provide information that the Applicant Party would not be able to obtain under its own laws for purposes of the administration or enforcement of its own tax laws. The competent authority of the Requested Party may decline to assist where the request is not made in conformity with this Agreement. 2. The provisions of this Agreement shall not impose on a Contracting Party the obligation to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process. Notwithstanding the foregoing, information of the type referred to in paragraph 4 of Article 5 shall not be treated as such a secret or trade process merely because it meets the criteria in that paragraph. 3. The provisions of this Agreement shall not impose on a Contracting Party the obligation to obtain or provide information, which would reveal confidential communications between a client and an attorney, solicitor or other admitted legal representative where such communications are: (a) produced for the purposes of seeking or providing legal advice; or (b) produced for the purposes of use in existing or contemplated legal proceedings. 4. The Requested Party may decline a request for information if the disclosure of the information would be contrary to public policy (ordre public). 5. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayer. 6. The Requested Party may decline a request for information if the information is 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 as compared with a national of the Applicant Party in the same circumstances.

Possibility of Declining a Request. 1. The Requested Party shall not be required to obtain or provide information that the Applicant Requesting Party would not be able to obtain under its own laws for purposes of the administration or enforcement of its own tax laws. The competent authority of the Requested Party may decline to assist where the request is not made in conformity with this Agreement. 2. The provisions of this Agreement shall not impose on a Contracting Party the obligation to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process. Notwithstanding the foregoing, information of the type referred to in paragraph 4 of Article 5 shall not be treated as such a secret or trade process merely because it meets the criteria in that paragraph. 3. The provisions of this Agreement shall not impose on a Contracting Party the obligation to obtain or provide information, which would reveal confidential communications between a client and an attorney, solicitor or other admitted legal representative where such communications are: (a) produced for the purposes of seeking or providing legal advice; or (b) produced for the purposes of use in existing or contemplated legal proceedings. 4. The Requested Party may decline a request for information if the disclosure of the information would be contrary to public policy (ordre public). 5. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 6. The Requested Party may decline a request for information if the information is requested by the Applicant Requesting Party to administer or enforce a provision of the tax law of the Applicant Requesting Party, or any requirement connected therewith, which discriminates against a national of the Requested Party as compared with a national of the Applicant Requesting Party in the same circumstances.

Possibility of Declining a Request. 1. The Requested requested Party shall not be required to obtain or provide information that the Applicant requesting Party would not be able to obtain under its own laws for the purposes of the administration or enforcement of its own tax laws. The competent authority of the Requested requested Party may decline to assist where the request is not made in conformity with this Agreement. 2. The provisions of this Agreement shall not impose on upon a Contracting Party the obligation to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process. Notwithstanding the foregoing, information of the type referred to in Article 5, paragraph 4 of Article 5 shall not be treated as such a secret or trade process merely because it meets the criteria in of that paragraph. 3. The provisions of this Agreement shall not impose on a Contracting Party the obligation to obtain or provide information, which would reveal confidential communications between a client and an attorney, solicitor or other admitted legal representative where such communications are: (a) produced for the purposes of seeking or providing legal advice; advice or (b) produced for the purposes of use in existing or contemplated legal proceedings. 4. The Requested requested Party may decline a request for information if the disclosure of the information would be contrary to public policy (ordre public). 5. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 6. The Requested requested Party may decline a request for information if the information is requested by the Applicant requesting Party to administer or enforce a provision of the tax law of the Applicant requesting Party, or any requirement connected therewith, which discriminates against a national or citizen of the Requested requested Party as compared with a national or citizen of the Applicant requesting Party in the same circumstances.

Possibility of Declining a Request. 1. The Requested Party shall not be required to obtain or provide information that the Applicant Party would not be able to obtain under its own laws for purposes of the administration or enforcement of its own tax laws. The competent authority of the Requested requested Party may decline to assist assist: (a) where the request is not made in conformity with this Agreement; or (b) where the requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulties; or (c) where the disclosure of the information requested would be contrary to the public policy of the requested Party. 2. The provisions of this Agreement shall not impose on upon a Contracting Party the any obligation to supply provide information which would disclose any trade, business, industrial, commercial or professional secret or trade process. Notwithstanding the foregoing, information of the type referred to Information described in sub-paragraph 4 of Article 5 shall not be treated as by reason of that fact alone constitute such a secret or trade process merely because it meets the criteria in that paragraphprocess. 3. (a) The provisions of this Agreement shall not impose on a Contracting Party the obligation to obtain or provide information, information which would reveal confidential communications between a client and an attorney, solicitor or other admitted legal representative barrister where such communications are: (ai) produced for the purposes of seeking or providing legal advice; , or (bii) produced for the purposes of use in existing or contemplated legal proceedings. 4. The Requested Party may decline (b) Information held with the intention of furthering an offence is not subject to legal privilege, and nothing in this Article shall prevent an attorney, solicitor or barrister from providing the name and address of a request for information if the disclosure client where doing so would not constitute a breach of the information would be contrary to public policy (ordre public)legal privilege. 54. A request for information shall not be refused on the ground that the tax claim liability giving rise to the request is disputed by the taxpayer. 65. The Requested requested Party may decline a request for information if the information is requested by the Applicant requesting Party to administer or enforce a provision of the tax law of the Applicant requesting Party, or any requirement connected therewith, which discriminates against a national resident or citizen of the Requested requested Party as compared with a national resident or citizen of the Applicant requesting Party in the same circumstances.

Possibility of Declining a Request. 1. The Requested Party shall not be required to obtain or provide information that the Applicant Requesting Party would not be able to obtain under its own laws for purposes of the administration or enforcement of its own tax laws. The competent authority of the Requested Party may decline to assist where the request is not made in conformity with this Agreement. 2. The provisions of this Agreement shall not impose on a Contracting Requested Party the obligation to supply items or information which would disclose any trade, business, industrial, commercial or professional secret or trade process. Notwithstanding the foregoing, information of the type referred to in Article 5, paragraph 4 of Article 5 shall not be treated as such a secret or trade process merely because it meets the criteria in that paragraph. 3. The provisions of this Agreement shall not impose on a Contracting Party the obligation to obtain or provide information, which would reveal confidential communications between a client and an attorney, solicitor or other admitted legal representative where such communications are: (a) produced for the purposes of seeking or providing legal advice; or (b) produced for the purposes of use in existing or contemplated legal proceedings. 4. The Requested Party may decline a request for information if the disclosure of the information would be contrary to public policy (ordre public). 5. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 6. The Requested Party may decline a request for information if the information is requested by the Applicant Requesting Party to administer or enforce a provision of the tax law of the Applicant Requesting Party, or any requirement connected therewith, which discriminates against a national of the Requested Party as compared with a national of the Applicant Requesting Party in the same circumstances.

Possibility of Declining a Request. 1. The Requested requested Party shall not be required to obtain or provide information informa- tion that the Applicant applicant Party would not be able to obtain under its own laws for purposes of the administration or enforcement of its own tax laws. The competent authority of the Requested requested Party may decline to assist where the request is not made in conformity with this Agreement. 2. The provisions of this Agreement shall not impose on a Contracting Party the obligation to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process. Notwithstanding the foregoing, information of the type referred to in Article 5, paragraph 4 of Article 5 shall not be treated as such a secret or trade process merely because it meets the criteria cri- teria in that paragraph. 3. The provisions of this Agreement shall not impose on a Contracting Party the obligation to obtain or provide informationinfor- mation, which would reveal confidential communications between a client and an attorney, solicitor or other admitted legal representative where such communications com- munications are: (a) produced for the purposes of seeking see- king or providing legal advice; advice or (b) produced for the purposes of use in existing or contemplated legal proceedingspro- ceedings. 4. The Requested requested Party may decline a request for information if the disclosure of the information would be contrary to public policy (ordre public). 5. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdis- puted. 6. The Requested requested Party may decline a request for information if the information informa- tion is requested by the Applicant applicant Party to administer or enforce a provision of the tax law of the Applicant applicant Party, or any requirement connected therewith, which discriminates against a national of the Requested requested Party as compared with a national of the Applicant applicant Party in the same circumstances.

Possibility of Declining a Request. 1. The Requested requested Party shall not be required to obtain or provide information that the Applicant re- questing Party would not be able to obtain under its own laws for purposes of the administration administra- tion or enforcement of its own tax laws. The competent authority of the Requested requested Party may decline to assist where assist: a) Where the request is not made in conformity with this Agreement; b) Where the requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or c) Where the disclosure of the information requested would be contrary to public pol- icy (ordre public). 2. The provisions of this Agreement shall not impose on a Contracting Party the obligation to supply information subject to legal privilege or which would disclose any trade, business, industrial, commercial or professional secret or trade process. Notwithstanding the foregoing, information infor- mation of the type referred to in Article 5, paragraph 4 of Article 5 shall not be treated as such a secret or trade process merely because it meets the criteria in that paragraph. 3. The provisions of this Agreement shall not impose on a Contracting Party the obligation to obtain or provide information, which would reveal confidential communications between a client and an attorney, solicitor or other admitted legal representative where such communications are: (a) produced for the purposes of seeking or providing legal advice; or (b) produced for the purposes of use in existing or contemplated legal proceedings. 4. The Requested Party may decline a request for information if the disclosure of the information would be contrary to public policy (ordre public). 5. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 64. The Requested requested Party may decline a request for information if the information is requested request- ed by the Applicant requesting Party to administer or enforce a provision of the tax law of the Applicant requesting Party, or any requirement connected therewith, which discriminates against a national of the Requested requested Party as compared with a national of the Applicant requesting Party in the same circumstancescircumstanc- es.

Possibility of Declining a Request. 1. The Requested Party shall not be required to obtain or provide information that the Applicant Party would not be able to obtain under its own laws for purposes of the administration or enforcement of its own tax laws. The competent authority of the Requested Party may decline to assist where the request is not made in conformity with this Agreement. 2. The provisions of this Agreement shall not impose on a Contracting Party the obligation to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process. Notwithstanding the foregoing, information of the type referred to in Article 5, paragraph 4 of Article 5 shall not be treated as such a secret or trade process merely because it meets the criteria in that paragraph. 3. The provisions of this Agreement shall not impose on a Contracting Party the obligation to obtain or provide information, which would reveal confidential communications between a client and an attorney, solicitor or other admitted legal representative where such communications are: (a) produced for the purposes of seeking or providing legal advice; advice or (b) produced for the purposes of use in existing or contemplated legal proceedings. 4. The Requested Party may decline a request for information if the disclosure of the information would be contrary to public policy (ordre public). 5. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayer. 6. The Requested Party may decline a request for information if the information is 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 as compared with a national of the Applicant Party in the same circumstances.

Possibility of Declining a Request. 1. The Requested Party shall not be required to obtain or provide information that the Applicant Party would not be able to obtain under its own laws for purposes of the administration or enforcement of its own tax laws. The competent authority of the Requested requested Party may decline to assist assist: (a) where the request is not made in conformity with this Agreement; or (b) where the requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulties; or (c) where the disclosure of the information requested would be contrary to the public policy of the requested Party. 2. The provisions of this Agreement shall not impose on upon a Contracting Party the any obligation to supply provide information which would disclose any trade, business, industrial, commercial or professional secret or trade process. Notwithstanding the foregoing, information of the type referred to Information described in paragraph subparagraph 4 of Article 5 shall not be treated as by reason of that fact alone constitute such a secret or trade process merely because it meets the criteria in that paragraphprocess. 3. (a) The provisions of this Agreement shall not impose on a Contracting Party the obligation to obtain or provide information, information which would reveal confidential communications between a client and an attorney, solicitor or other admitted legal representative barrister where such communications are: (ai) produced for the purposes of seeking or providing legal advice; , or (bii) produced for the purposes of use in existing or contemplated legal proceedings. 4. The Requested Party may decline (b) Information held with the intention of furthering an offence is not subject to legal privilege, and nothing in this Article shall prevent an attorney, solicitor or barrister from providing the name and address of a request for information if the disclosure client where doing so would not constitute a breach of the information would be contrary to public policy (ordre public)legal privilege. 54. A request for information shall not be refused on the ground that the tax claim liability giving rise to the request is disputed by the taxpayer. 65. The Requested requested Party may decline a request for information if the information is requested by the Applicant requesting Party to administer or enforce a provision of the tax law of the Applicant requesting Party, or any requirement connected therewith, which discriminates against a national resident or citizen of the Requested requested Party as compared with a national resident or citizen of the Applicant requesting Party in the same circumstances.

Possibility of Declining a Request. 1. The Requested requested Party shall not be required to obtain or provide information informa- tion that the Applicant applicant Party would not be able to obtain under its own laws for purposes of the administration or enforcement of its own tax laws. The competent authority of the Requested requested Party may decline to assist where the request is not made in conformity with this Agreement. 2. The provisions of this Agreement shall not impose on a Contracting Party the obligation to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process. Notwithstanding the foregoing, information of the type referred to in Article 5, paragraph 4 of Article 5 shall not be treated as such a secret or trade process merely because it meets the criteria cri- teria in that paragraph. 3. The provisions of this Agreement shall not impose on a Contracting Party the obligation to obtain or provide informationinfor- mation, which would reveal confidential communications between a client and an attorney, solicitor or other admitted legal representative where such communications com- munications are: (a) produced for the purposes of seeking see- king or providing legal advice; advice or (b) produced for the purposes of use in existing or contemplated legal proceedingspro- ceedings. 4. The Requested requested Party may decline a request for information if the disclosure of the information would be contrary to public policy (ordre public). 5. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdis- puted. 6. The Requested requested Party may decline a request for information if the information is requested by the Applicant applicant Party to administer or enforce a provision of the tax law of the Applicant applicant Party, or any requirement connected therewith, which discriminates against a national of the Requested requested Party as compared with a national of the Applicant applicant Party in the same circumstances.

Possibility of Declining a Request. 1. The Requested Party State shall not be required to obtain or provide information that the Applicant Party State would not be able to obtain under its own laws for purposes of the administration or enforcement of its own tax laws. The competent authority of the Requested Party State may decline to assist where the request is not made in conformity with this Agreement. 2. The provisions of this Agreement shall not impose on a Contracting Party State the obligation to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process. Notwithstanding the foregoing, information of the type referred to in paragraph 4 of Article 5 shall not be treated as such a secret or trade process merely because it meets the criteria in that paragraph. 3. The provisions of this Agreement shall not impose on a Contracting Party State the obligation to obtain or provide information, which would reveal confidential communications between a client and an attorney, solicitor or other admitted legal representative where such communications are: (a) produced for the purposes of seeking or providing legal advice; or (b) produced for the purposes of use in existing or contemplated legal proceedings. 4. The Requested Party State may decline a request for information if the disclosure of the information would be contrary to public policy (ordre public). 5. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayer. 6. The Requested Party State may decline a request for information if the information is requested by the Applicant Party State to administer or enforce a provision of the tax law of the Applicant PartyState, or any requirement connected therewith, which discriminates against a national of the Requested Party State as compared with a national of the Applicant Party State in the same circumstances.

Possibility of Declining a Request. 1. The competent authority of the Requested Party may decline to assist: (a) where the request is not made in conformity with this Agreement and, in particular, where the requirements referred to in paragraph 5 of Article 5 are not met; or (b) where the disclosure of the information requested would be contrary to public policy (ordre public) of the Requested Party. 2. The Requested Party shall not be required to obtain or provide informa- tion that, if the information that requested was within the territorial jurisdiction of the Applicant Party, then the competent authority of the Applicant Party would not be able to obtain under its own the laws for purposes or in the normal course of administrative practice of the administration or enforcement of its own tax laws. The competent authority of the Requested Party may decline to assist where the request is not made in conformity with this AgreementApplicant Party. 23. The provisions of this This Agreement shall not impose on a Contracting Party the obligation to supply information which would disclose any trade, business, industrial, commercial com- mercial or professional secret or trade process. Such information includes in- formation relating to communications between attorneys, solicitors or other admitted legal representatives in their role as such and their clients to the extent that the communications are protected from disclosure under the laws of each Contracting Party. Notwithstanding the foregoingforegoing sentences, information of the type referred to in paragraph 4 subparagraph 1(a) of Article 5 shall not be treated as such a secret or trade process merely because it meets the criteria in that paragraph. 3. The provisions of this Agreement shall not impose on a Contracting Party the obligation to obtain or provide information, which would reveal confidential communications between a client and an attorney, solicitor or other admitted legal representative where such communications are: (a) produced for the purposes of seeking or providing legal advice; or (b) produced for the purposes of use in existing or contemplated legal proceedingssubpara- graph. 4. The Requested Party may decline a request for information if the disclosure of the information would be contrary to public policy (ordre public). 5. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 65. The Requested Party may decline a request for information if the information infor- mation is requested by the Applicant Party to administer or enforce a provision any provi- sion of the tax law laws of the Applicant Party, or any requirement connected therewiththere- with, which discriminates against a national of the Requested Party as compared with a national of the Applicant Party in the same circumstances.

Possibility of Declining a Request. 1. The Requested requested Party shall not be required to obtain or provide information that the Applicant re- questing Party would not be able to obtain under its own laws for purposes of the administration administra- tion or enforcement of its own tax laws. The competent authority of the Requested requested Party may decline to assist where assist: a) Where the request is not made in conformity with this Agreement; b) Where the requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or c) Where the disclosure of the information requested would be contrary to public pol- icy (ordre public). 2. The provisions of this Agreement shall not impose on a Contracting Party the obligation to supply information subject to legal privilege or which would disclose any trade, business, industrial, commercial or professional secret or trade process. Notwithstanding the foregoing, information informa- tion of the type referred to in Article 5, paragraph 4 of Article 5 shall not be treated as such a secret or trade process merely because it meets the criteria in that paragraph. 3. The provisions of this Agreement shall not impose on a Contracting Party the obligation to obtain or provide information, which would reveal confidential communications between a client and an attorney, solicitor or other admitted legal representative where such communications are: (a) produced for the purposes of seeking or providing legal advice; or (b) produced for the purposes of use in existing or contemplated legal proceedings. 4. The Requested Party may decline a request for information if the disclosure of the information would be contrary to public policy (ordre public). 5. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 64. The Requested requested Party may decline a request for information if the information is requested re- quested by the Applicant requesting Party to administer or enforce a provision of the tax law of the Applicant re- questing Party, or any requirement connected therewith, which discriminates against a national na- tional of the Requested requested Party as compared with a national of the Applicant requesting Party in the same circumstances.

Possibility of Declining a Request. 1. The Requested Party shall not be required to obtain or provide information that the Applicant Party would not be able to obtain under its own laws for purposes of the administration or enforcement of its own tax laws. The competent authority of the Requested Party may decline to assist where the request is not made in conformity with this Agreement. 2. The provisions of this Agreement shall not impose on a Contracting Party the obligation to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process. Notwithstanding the foregoing, information of the type referred to in Article 5, paragraph 4 of Article 5 shall not be treated considered as such a secret or trade process merely because it meets the criteria set forth in that paragraph. 3. The provisions of this Agreement shall not impose on a Contracting Party the obligation to obtain or provide information, which would reveal confidential communications between a client and an attorney, solicitor or other admitted legal representative where such communications are: (a) produced for the purposes of seeking or providing legal advice; or (b) produced for the purposes of use in existing or contemplated legal proceedings. 4. The Requested Party may decline a request for information if the disclosure of the information would be contrary to public policy (ordre public)policy. 5. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 6. The Requested Party may decline a request for information if the information is 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 or a citizen of the Requested Party as compared with a national or a citizen of the Applicant Party in the same circumstances.

Possibility of Declining a Request. 1. The Requested requested Party shall not be required to obtain or provide information that the Applicant applicant Party would not be able to obtain under its own laws for purposes of the administration admini- stration or enforcement of its own tax laws. The competent authority of the Requested requested Party may decline to assist where the request is not made in conformity with this Agreement. 2. The provisions of this Agreement shall not impose on a Contracting Party the obligation obli- gation to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process. Notwithstanding the foregoing, information of the type referred to in Article 5, paragraph 4 of Article 5 shall not be treated as such a secret or trade process merely because it meets the criteria in that paragraph. 3. The provisions of this Agreement shall not impose on a Contracting Party the obligation obli- gation to obtain or provide information, which would reveal confidential communications between a client and an attorney, solicitor or other admitted legal representative where such communications are: (a) produced for the purposes of seeking or providing legal advice; advice or (b) produced for the purposes of use in existing or contemplated legal proceedings. 4. The Requested requested Party may decline a request for information if the disclosure of the information would be contrary to public policy (ordre public). 5. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 6. The Requested requested Party may decline a request for information if the information is requested re- quested by the Applicant applicant Party to administer or enforce a provision of the tax law of the Applicant applicant Party, or any requirement connected therewith, which discriminates against a national of the Requested requested Party as compared with a national of the Applicant applicant Party in the same circumstances.

Possibility of Declining a Request. 1. The Requested requested Party shall not be required to obtain or provide information that the Applicant applicant Party would not be able to obtain under its own laws for purposes of the administration or enforcement of its own tax laws. The competent authority of the Requested requested Party may decline to assist where the request is not made in conformity with this Agreement. 2. The provisions of this Agreement shall not impose on a Contracting Party the obligation to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process. Notwithstanding the foregoing, information of the type referred to in Article 5, paragraph 4 of Article 5 4, shall not be treated as such a secret or trade process merely because it meets the criteria in that paragraph. 3. The provisions of this Agreement shall not impose on a Contracting Party the obligation to obtain or provide information, information which would reveal confidential communications between a client and an attorney, solicitor or other admitted legal representative (hereinafter “professional legal adviser”) where such communications arecommunications: (a) are communications between a professional legal adviser and a client produced for the purposes of seeking or providing the provision of legal advice; advice to the client; b) are communications between: (i) a professional legal adviser and a client, (ii) a professional legal adviser acting for the client and another person, or (biii) the client and another person instructed by a professional legal adviser, produced for the purposes of use in existing or contemplated legal proceedings. 4. The Requested requested Party may decline a request for information if the disclosure of the information would be contrary to public policy (ordre public), which includes national security. 5. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 6. The Requested requested Party may decline a request for information if the information is requested by the Applicant applicant Party to administer or enforce a provision of the tax law of the Applicant applicant Party, or any requirement connected therewith, which discriminates against a national of the Requested requested Party as compared with a national of the Applicant applicant Party in the same circumstances.