DT8019 - Germany, Federal Republic: double taxation agreement, Article 19: Exchange of information
Article 19 was substituted by SI 1971/874 The current Article 19 is as follows:
(1) The taxation authorities of the territories 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 but may be disclosed to persons (including a court or administrative body) concerned with the assessment, collection, enforcement or prosecution in respect of 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 taxation authority of either territory the obligation:
(a) to carry out administrative measures at variance with the laws or administrative practice prevailing in either territory;
(b) to supply particulars which are not obtainable under the laws or in the normal course of the administration in that or the other territory; 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.
