DT4174 - DT: Bulgaria: double taxation agreement, Article 25: Exchange of information
- The competent authorities of the Contracting States shall
exchange such information as is necessary for carrying out the
provisions of this Convention or of the domestic laws of the
Contracting States concerning taxes covered by the Convention
insofar as the taxation thereunder is not contrary to the
Convention. Any information received by a Contracting State shall
be treated as secret and shall be disclosed only to persons or
authorities (including courts and administrative bodies) involved
in the assessment or collection of, the enforcement or prosecution
in respect of, or the determination of appeals in relation to, the
taxes covered by the Convention. Such persons or authorities shall
use the information only for such purposes. They may disclose the
information in public court proceedings or in judicial decisions.
- In no case shall the provisions of paragraph (1) of this
Article be construed so as to impose on the competent authority of
either Contracting State the obligation:
- to carry out administrative measures at variance with laws and
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 either Contracting
State;
- 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).
