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 or in the normal course of its administrative practice for purposes of the administration or enforcement of its own tax laws or in response to a valid request made in similar circumstances from the requested Party under this Agreement. 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. 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 or in the normal course of its administrative practice for purposes of the administration or enforcement of its own tax laws or in response to a valid request made in similar circumstances from the requested Party under this Agreement. The competent authority of the requested Party may decline to assist 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 policy (“ordre public”). 2. The provisions of this This Agreement shall not impose on upon a Contracting requested Party the any obligation to supply provide items subject to legal privilege, or information which would disclose 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 4 shall not by reason of that fact alone be treated as such a secret or trade process merely because it meets the criteria in that paragraphprocess. 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. 64. The requested Party shall not be required to obtain and provide information which if the requested information was within the jurisdiction of the requesting Party the competent authority of the requesting Party would not be able to obtain under its laws or in the normal course of administrative practice. 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 national or citizen of the 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 or in the normal course of its administrative practice for purposes of the administration or enforcement of its own tax laws or in response to a valid request made in similar circumstances from the requested Party under this Agreement. 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 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. 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 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 or in the normal course of its administrative practice for purposes of the administration or enforcement of its own tax laws laws, or in response to a valid request made in similar circumstances from the requested Requested Party under this Agreement. The competent authority 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 subject to legal privilege, or to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or which would violate any protection of personal data, if applicable. 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 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 Requested Party may decline a request for information if the disclosure communication of the information would be contrary to public policy (ordre public). 54. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed. 65. 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 shall not be required to obtain or provide information that the applicant Party would not be able to obtain under its own laws or in the normal course of its administrative practice for purposes of the administration or enforcement of its own tax laws or in response to a valid request made in similar circumstances from the requested Party under this Agreement. 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) a. produced for the purposes of seeking or providing legal advice or b) 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. 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 or in the normal course of its administrative practice for purposes of the administration or enforcement of its own tax laws or in response to a valid request made in similar circumstances from the requested Party under this Agreement. The competent authority of the requested Party may decline to assist 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 policy. 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. 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 prevision 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.