Artikel 26B Overeenkomst tussen het Koninkrijk der Nederlanden en Canada tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen

Article 26B Limitation of Articles 26 and 26A In no case shall the provisions of Articles 26 and 26A be construed so as to impose on one of the States the obligation: a) to carry out administrative measures at variance with the laws or the administrative practice of that or of the other 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 State; or 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 (ordre public).