Artikel 32 Overeenkomst tussen het Koninkrijk der Nederlanden en de Verenigde Staten van Amerika tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen

Article 32 Limitation of articles 30 and 31 1 In no case shall the provisions of Articles 30 (Exchange of Information and Administrative Assistance) and 31 (Assistance and Support in Collection) be construed so as to impose on one of the States the obligation: a) to carry out administrative measures at variance with the laws and 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; 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. 2 Notwithstanding paragraph 1, the competent authority of each State shall have the authority to obtain and provide information held by financial institutions, nominees or persons acting in an agency or fiduciary capacity or information about persons holding interests, including bearer shares, in another person, regardless of any laws or practices of the State that might otherwise preclude the obtaining of such information. 3 The provisions of this Convention shall not impose on a 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.