DT13574 - DT: Morocco: double taxation agreement, Article 25: Exchange of information
(1) The competent authorities of the Contracting States shall
exchange such information as is necessary for carrying out the
provisions of this Convention, or for the prevention of fraud, or
for the administration of statutory provisions against legal
avoidance in relation to the taxes which are the subject of the
Convention. Any information so exchanged shall be treated as secret
and shall not be disclosed to any persons other than persons
(including a court or administrative body) concerned with the
assessment or collection of, or prosecution in respect of, or the
determination of appeals in relation to, the taxes which are the
subject of the Convention.
(2) In no case shall the provisions of paragraph (1) of this
Article be construed so as to impose on the competent authorities
of either Contracting State the obligation:
- to carry out administrative measures at variance with the laws or administrative practice prevailing in either Contracting State;
- 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; or
- 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).
