1. The competent authorities of the Contracting States shall exchange such information  as is necessary for carrying out the provisions of this Convention. The exchange of  information is not restricted by Article 1. Any information received by a Contracting State  shall be treated as secret in the same manner as information obtained under the domestic  laws of that State and shall be disclosed only to persons or authorities (including courts and  administrative bodies) concerned with the assessment or collection of, the enforcement or  prosecution in respect of, or the determination of appeals in relation to, the taxes covered  by this 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. Even in such cases the confidentiality of person-related data may be waived only  insofar as this is necessary to safeguard predominant and legitimate interests of another  person or predominant public interests.

2. In no case shall the provisions of paragraph 1 be construed so as to impose on a  Contracting State the obligation:  

a) to carry out administrative measures at variance with the laws and  administrative practice of that or of the other Contracting State;  

b) to supply information which is not obtainable under the laws or in the normal  course of the administration of that or of the other Contracting State;  

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 (ordre public) or to the  fundamental rights granted by a State, in particular in the area of data  protection.