Artikel 5 Verdrag tussen het Koninkrijk der Nederlanden en Nieuw-Zeeland inzake wederzijdse bijstand bij de invordering van belastingvorderingen

Article 5 Limitations of Article 4 In no case shall the provisions of Article 4 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 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 (ordre public).