DT4975 - DT: China: double taxation agreement, Article 26: 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 Agreement or of the domestic laws of the Contracting States concerning taxes covered by this Agreement insofar as the taxation thereunder is not contrary to the provisions of this Agreement, in particular for the prevention of fraud or fiscal evasion. The exchange of information shall not be restricted by Article 1. Any information so exchanged 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 Agreement. 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.
(2) 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:
(a) to carry out administrative measures at variance with the law and administrative practice prevailing in either Contracting State;
(b) to supply information which is not obtainable under the law or in the normal course of the administration of either Contracting State; or
(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.