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ΕΠΙΣΗΜΗ ΕΦΗΜΕΡtΔΑ ΤΗΣ 4ης ΑΠΡΙΛΙΟΥ
1984
449
(3)
Ιη ηο
oase shall the provisions of paragraphs (1) or
(2)
be oonstrued so
ΒΒ
to impose
οη
a Contraoting State the
oblications
(a)
Το
carry out administrative measures at variance
with the 1aws or the administrative practice of that
Contracting State or the other Contracting State;
(b)
Το
supply partioulars whioh are not obtainable under
the laws, or
Ιη
the normal oourse of the administration,
of that Contracting State or of the other Contracting
State; or
(ο) Το
supply information which would disclose
any
trade, business, industrial, commercia1, or professional
secret or trade process, or inforDlation, the disclosure
ο!
which would be contrary to publio policy.
However, each Contracting State may, at lts discretion, provide
assistance which, under subparagraphs
(a),
(b) and
(ο),
it is
not obligated to provide.
(4)
The exohange of information shall be either
οη
a routine
basis or
οη
request with reference to partioular oases. The
oompetent authorities of the Contraoting States may agree
οη
the information which shall be furnished
οη
a
routine basis.
(5)
The competent authorities of the Contracting States
shall notify each other of any amendments of the tax laws
referred to
ίη
paragraph (1) of Artio1e
1
(Taxes Covered)
and of the adoption of
any
taxes referred to
Ιη
paragraph
(2)
σ!
Article 1 (Taxes Covered) by transmitting the texts of any
amendments or
ηθνν
statutes.
(6)
The competent authorities of the Contracting States
shal1 notify each other of the publication by thelr respeotive
Contraoting States of
any
materia1 conoerning the applioation
of this Convention, whether
ίη
the form of regu1ations,
rulings, or judioia1 deoisions, by transmitting the texts of
&n3
such materials.
Artiole
29
ASSISTANCE
ΙΝ
COLLECTION
(1) Each
ο!
the Contraoting State shall endeavor to oollect
οη
beha1f
ο!
the other Contracting State suoh taxes imposed
by that other Contraoting State as will ensure that any