Artikel 28 Verdrag tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Arabische Republiek Egypte tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen

Article 28 Limitation of articles 26 and 27 In no case shall the provisions of Articles 26 and 27 be construed so as to impose on a Contracting State the obligation: a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting 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 Contracting 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 (ordre public).