Artikel 26A Overeenkomst tussen de Regering van het Koninkrijk der Nederlanden en de Regering van Japan tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen

Article 26A 1 The competent authorities of the countries shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the countries concerning taxes covered by this Convention insofar as the taxation thereunder is not contrary to the provisions of this Convention. The exchange of information is not restricted by Article 1. Any information received by a country shall be treated as secret in the same manner as information obtained under the domestic laws of that country and shall be disclosed only to persons or authorities, including courts and administrative bodies, involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by this Convention. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. 2 In no case shall the provisions of paragraph 1 be construed so as to impose on a country the obligation: a.to carry out administrative measures at variance with the laws and the administrative practice of that or of the other country; 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 country; 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.