Article [IV.2]
1. Taxpayer-specific information may be disclosed, exchanged or used for the purposes of consultations under this Chapter only where such disclosure, exchange or use is permitted under a tax information exchange instrument.
2. Where taxpayer-specific information may not be disclosed, exchanged or used under paragraph 1, the competent authorities may nevertheless conduct consultations on the basis of anonymized, aggregated or otherwise non-taxpayer-specific information.
3. Any information disclosed, exchanged or used for the purposes of consultations under this Chapter shall remain subject to the confidentiality requirements applicable under the relevant legal basis referred to in paragraph 1 and, where applicable, under this Protocol.
The backlinks below usually do not include the child and sibling items, nor the pages in the breadcrumbs.