Common use of Possibility of Declining a Request Clause in Contracts

Possibility of Declining a Request. 1. The competent authority of the requested Party may decline to assist: a) Where the request is not made in conformity with this Agreement; b) Where the requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or c) Where the disclosure of the information requested would be contrary to the public policy of the requested Party. 2. This Agreement shall not impose upon a requested Party any obligation: a) To provide items subject to legal privilege, or any trade, business, industrial, commercial or professional secret or trade process, provided that information described in paragraph 4 of Article 5 shall not by reason of that fact alone be treated as such a secret or trade process; or b) To carry out administrative measures at variance with its laws and administrative practices, provided that nothing in this subparagraph shall affect the obligations of a Party under paragraph 4 of Article 5. 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayer. 4. The requested Party shall not be required to obtain and provide information which the requesting Party would be unable to obtain in similar circumstances under its own laws for the purpose of the administration or enforcement of its own tax laws or in response to a valid request from the requested Party under this Agreement. 5. The requested Party may decline a request for information if the information is requested by the requesting Party to administer or enforce a provision of the tax law of the requesting Party, or any requirement connected therewith, which discriminates against a citizen or a national of the requested Party as compared with a citizen or a national of the requesting Party in the same circumstances.

Possibility of Declining a Request. 1. The competent authority of the requested Requested Party may decline to assist: a) Where the request is not made in conformity with this Agreement; b) Where the requesting Requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or c) Where the disclosure of the information requested would be contrary to the public policy of the requested Requested Party. 2. This Agreement shall not impose upon a requested Requested Party any obligation: a) To provide items subject to legal privilege, or any trade, business, industrial, commercial or professional secret or trade process, provided that information described in paragraph 4 of Article 5 shall not by reason of that fact alone be treated as such a secret or trade process; or b) To carry out administrative measures at variance with its laws and administrative adminis- trative practices, provided that nothing in this subparagraph shall affect the obligations of a Party under paragraph 4 of Article 5. 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 4. The requested Requested Party shall not be required to obtain and provide information which the requesting Requesting Party would be unable to obtain in similar circumstances under its own laws for the purpose of the administration or enforcement of its own tax laws or in response to a valid request from the requested Requested Party under this Agreement. 5. The requested Requested Party may decline a request for information if the information is requested by the requesting Requesting Party to administer or enforce a provision of the tax law of the requesting Requesting Party, or any requirement connected therewith, which discriminates against a citizen or a national of the requested Requested Party as compared with a citizen or a national of the requesting applicant Party in the same circumstances.

Possibility of Declining a Request. 1. The competent authority of the requested Party party may decline to assist: (a) Where where the request is not made in conformity with this Agreement; (b) Where where the requesting Party party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or (c) Where where the disclosure of the information requested would be contrary to the public policy of the requested Partyparty. 2. This Agreement shall not impose upon a requested Party party any obligation: (a) To to provide items subject to legal privilege, or nor any trade, business, industrial, commercial or professional secret or trade process, provided that information described in paragraph 4 of Article 5 5(4) shall not by reason of that fact alone be treated as such a secret or trade process; or (b) To to carry out administrative measures at variance with its laws and administrative practices, provided that nothing in this subparagraph shall affect the obligations of a Party party under paragraph 4 of Article 55(4). 3. For purposes of paragraph 2(a), the term “items subject to legal privilege” means information that would reveal confidential communications between a client and an attorney, where such communications are made for the purpose of seeking or providing legal advice or for the purpose of use in existing or contemplated legal proceedings. 4. A request for information shall not be refused on the ground that the tax claim liability giving rise to the request is disputed by the taxpayer. 45. The requested Party party shall not be required to obtain and provide information which the requesting Party party would be unable to obtain in similar circumstances under its own laws for the purpose of the administration or enforcement of its own tax laws or in response to a valid request from the requested Party party under this Agreement. 5. The requested Party may decline a request for information if the information is requested by the requesting Party to administer or enforce a provision of the tax law of the requesting Party, or any requirement connected therewith, which discriminates against a citizen or a national of the requested Party as compared with a citizen or a national of the requesting Party in the same circumstances.

Possibility of Declining a Request. 1. 1 — The competent authority of the requested Party may decline to assist: a) Where the request is not made in conformity with this Agreement; b) Where the requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or c) Where the disclosure of the information requested would be contrary to the public policy of the requested Party. 2. 2 — This Agreement shall not impose upon a requested Party any obligation: a) To provide items subject to legal privilege, or any trade, business, industrial, commercial or professional secret se- cret or trade process, provided that information described in paragraph 4 of Article article 5 shall not by reason of that fact alone be treated as such a secret or trade process; or b) To carry out administrative measures at variance with its laws and administrative practices, provided that nothing in this subparagraph shall affect the obligations of a Party under paragraph 4 of Article article 5. 3. 3 — A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 4. 4 — The requested Party shall not be required to obtain and provide information which the requesting Party would be unable to obtain in similar circumstances under its own laws for the purpose of the administration or enforcement of its own tax laws or in response to a valid request from the requested Party under this Agreement. 5. 5 — The requested Party may decline a request for information in- formation if the information is requested by the requesting Party to administer or enforce a provision of the tax law of the requesting Party, or any requirement connected therewiththere- with, which discriminates against a citizen or a national of the requested Party as compared with a citizen or a national of the requesting Party in the same circumstances. 1 — All information provided and received by the com- petent authorities of the Parties shall be kept confidential. 2 — Such information shall be disclosed only to persons

Possibility of Declining a Request. 1. The competent authority of the requested Party may decline to assist: a) Where the request is not made in conformity with this Agreement; b) Where the requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or c) Where the disclosure of the information requested would be contrary to the public policy of the requested Party. 2. This Agreement shall not impose upon a requested Party any obligation: a) To provide items subject to legal privilege, or any information which would disclose trade, business, industrial, commercial or professional secret or trade process, provided that information described in paragraph 4 of Article 5 shall not by reason of that fact alone be treated as such a secret or trade process; or b) To carry out administrative measures at variance with its laws and administrative practices, provided that nothing in this subparagraph shall affect the obligations of a Party under paragraph 4 of Article 5. 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 4. The requested Party shall not be required to obtain and provide information which the requesting Party would be unable to obtain in similar circumstances under its own laws for the purpose of the administration or enforcement of its own tax laws or in response to a valid request from the requested Party under this Agreement. 5. The requested Party may decline a request for information if the information is requested by the requesting Party to administer or enforce a provision of the tax law of the requesting Party, or any requirement connected therewith, which discriminates against a citizen or a national of the requested Party as compared with a citizen or a national of the requesting Party in the same circumstances.

Possibility of Declining a Request. 1. The competent authority of the requested Party party may decline to assist: (a) Where where the request is not made in conformity with this Agreement; (b) Where where the requesting Party party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or; (c) Where where the disclosure of the information requested would be contrary to the public policy (ordre public) of the requested Partyparty; or (d) where the competent authority of the requesting party would not be able to obtain the information under its laws or in the normal course of administrative practice if the requested information were within the jurisdiction of the requesting party. 2. This Agreement shall not impose upon a requested Contracting Party any obligation: (a) To to provide items information subject to legal privilege, privilege as provided for under the domestic law of the relevant party or which would disclose any trade, business, industrial, commercial or professional secret or trade process, provided that information . Information described in paragraph 4 5 of Article 5 shall not by reason of that fact alone be treated as constitute such a secret or trade process; or; (b) To to carry out administrative measures at variance with its laws and administrative practices, provided that nothing in this subparagraph shall affect the obligations of a Contracting Party under paragraph 4 5 of Article 5. 3. A request for information shall not be refused on the ground that the tax claim liability giving rise to the request is disputed by the taxpayer. 4. The requested Party shall not be required to obtain and provide information which the requesting Party would be unable to obtain in similar circumstances under its own laws for the purpose of the administration or enforcement of its own tax laws or in response to a valid request from the requested Party under this Agreement. 5. The requested Party party may decline a request for information if the information is requested by the requesting Party party to administer or enforce a provision of the tax law of the requesting Partyparty, or any requirement connected therewith, which discriminates against a citizen or a national of the requested Party party as compared with a citizen or a national of the requesting Party party in the same circumstances.

Possibility of Declining a Request. 1. The competent authority of the requested Requested Party may decline to assist: a) Where the request is not made in conformity with this Agreement; b) Where the requesting Requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or c) Where the disclosure of the information requested would be contrary to the public policy of the requested Requested Party. 2. This Agreement shall not impose upon a requested Requested Party any obligation: a) To provide items subject to legal privilege, or any trade, business, industrial, commercial or professional secret or trade process, provided that information described in paragraph 4 of Article 5 shall not by reason of that fact alone be treated as such a secret or trade process; or b) To carry out administrative measures at variance with its laws and administrative practices, provided that nothing in this subparagraph shall affect the obligations of a Party under paragraph 4 of Article 5. 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 4. The requested Requested Party shall not be required to obtain and provide information which the requesting Requesting Party would be unable to obtain in similar circumstances under its own laws for the purpose of the administration or enforcement of its own tax laws or in response to a valid request from the requested Requested Party under this Agreement. 5. The requested Requested Party may decline a request for information if the information is requested by the requesting Requesting Party to administer or enforce a provision of the tax law of the requesting Requesting Party, or any requirement connected therewith, which discriminates against a citizen or a national of the requested Requested Party as compared with a citizen or a national of the requesting applicant Party in the same circumstances.

Possibility of Declining a Request. 1. The competent authority of the requested Party may decline to assist: a) Where the request is not made in conformity with this Agreement; b) Where the requesting Party has not pursued all means available in its own territory ▇▇▇▇▇- ▇▇▇▇ to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or c) Where the disclosure of the information requested would be contrary to the public pub- lic policy of the requested Party. 2. This Agreement shall not impose upon a requested Party any obligation: a) To provide items subject to legal privilege, or any trade, business, industrial, commercial or professional secret or trade process, provided that information described in paragraph 4 of Article 5 shall not by reason of that fact alone be treated as such a secret or trade process; or b) To carry out administrative measures at variance with its laws and administrative administra- tive practices, provided that nothing in this subparagraph shall affect the obligations obliga- tions of a Party under paragraph 4 of Article 5. 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 4. The requested Party shall not be required to obtain and provide information which the requesting Party would be unable to obtain in similar circumstances under its own laws for the purpose of the administration or enforcement of its own tax laws or in response to a valid request from the requested Party under this Agreement. 5. The requested Party may decline a request for information if the information is requested re- quested by the requesting Party to administer or enforce a provision of the tax law of the requesting Party, or any requirement connected therewith, which discriminates against a citizen or a national of the requested Party as compared with a citizen or a national of the requesting Party in the same circumstances.

Possibility of Declining a Request. 1. The competent authority of the requested Party may decline to assist: a) Where the request is not made in conformity with this Agreement; b) Where the requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or c) Where the disclosure of the information requested would be contrary to the public policy of the requested Party. 2. This Agreement shall not impose upon a requested Party any obligation: a) To provide items subject to legal privilege, or any trade, business, industrial, commercial or professional secret or trade process, provided that information described in paragraph 4 of Article 5 shall not by reason of that fact alone be treated as such a secret or trade process; or b) To carry out administrative measures at variance with its laws and administrative practices, provided that nothing in this subparagraph shall affect the obligations of a Party under paragraph 4 of Article 5. 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 4. The requested Party shall not be required to obtain and provide information which the requesting Party would be unable to obtain in similar circumstances under its own laws for the purpose of the administration or enforcement of its own tax laws or in response to a valid request from the requested Party under this Agreement. 5. The requested Party may decline a request for information if the information is requested by the requesting Party to administer or enforce a provision of the tax law of the requesting Party, or any requirement connected therewith, which discriminates against a citizen or a national of the requested Party as compared with a citizen or a national of the requesting Party in the same circumstances.

Possibility of Declining a Request. 1. The competent authority of the requested Party may decline to assista request of the applicant Party, where: (a) Where the request is not made in conformity with this Agreement; b) Where Agreement and, in particular, where the requesting Party has requirements of Article 5 are not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficultymet; or c(b) Where the disclosure of the information requested would be contrary to the public policy (ordre public) of the requested Party. 2. This The provisions of this Agreement shall not impose upon on a requested Contracting Party any the obligation: (a) To to provide items subject to legal privilege, or information which would disclose any trade, business, industrial, commercial commercial, or professional secret secret, or trade process, provided that the information described in Article 5, paragraph 4 of Article 5 shall not by reason of that fact alone be treated as such a secret secret, or trade process; or (b) To carry out administrative measures at variance with its laws to obtain or provide information which would reveal confidential communications between a client and administrative practicesan attorney, provided that nothing solicitor or other admitted legal representative where such communications are produced for the purposes of: (i) seeking or providing legal advice, or; (ii) use in this subparagraph shall affect the obligations of a Party under paragraph 4 of Article 5existing or contemplated legal proceedings. 3. A request for information shall not be refused on the ground that the tax claim giving rise to the request is disputed by the taxpayerdisputed. 4. The requested Party shall not be required to obtain and or provide information which the requesting applicant Party would be unable to obtain in similar circumstances under its own laws for or in the purpose normal course of the administration or enforcement of its own tax laws or administrative practice in response to a valid request made in similar circumstances from the requested Party under this Agreement. 5. The requested Party may decline a request for information if the information is requested by the requesting applicant Party to administer or enforce a provision of the tax law laws of the requesting applicant Party, or any requirement connected therewith, which discriminates against a citizen or a national of the requested Party as compared with a citizen or a national of the requesting applicant Party in the same circumstances.

Possibility of Declining a Request. 1. The competent authority of the requested Requested Party may decline to assistassist where: (a) Where the request is not made in conformity with this Agreement; (b) Where the requesting Requesting Party has not pursued all means available in its own territory to obtain the information, except where recourse to such means would give rise to disproportionate difficulty; or (c) Where the disclosure of the information requested would be contrary to the public policy of the requested Requested Party. 2. This Agreement shall not impose upon a requested Party any obligationobligation to: (a) To provide items subject to legal privilege, or nor any trade, business, industrial, commercial or professional secret or trade process, provided that information described in paragraph 4 of Article 5 5(4) shall not by reason of that fact alone be treated as such a secret or trade process; or (b) To carry out administrative measures at variance with its laws and administrative practices, provided that nothing in this subparagraph shall affect the obligations of a Party under paragraph 4 of Article 55(4). 3. For purposes of paragraph 2(a), the term “items subject to legal privilege” means information that would reveal confidential communications between a client and an attorney, where such communications are made for the purpose of seeking or providing legal advice or for the purpose of use in existing or contemplated legal proceedings. 4. A request for information shall not be refused on the ground that the tax claim liability giving rise to the request is disputed by the taxpayer. 45. The requested Requested Party shall not be required to obtain and provide information which the requesting Requesting Party would be unable to obtain in similar circumstances under its own laws for the purpose of the administration or enforcement of its own tax laws or in response to a valid request from the requested Requested Party under this Agreement. 5. The requested Party may decline a request for information if the information is requested by the requesting Party to administer or enforce a provision of the tax law of the requesting Party, or any requirement connected therewith, which discriminates against a citizen or a national of the requested Party as compared with a citizen or a national of the requesting Party in the same circumstances.