Vorlage

ARTICLE 5

Exchange of Information upon Request

1. Notwithstanding the provisions of Article 2 and of any other agreement providing for information exchange upon request between Switzerland and any Member State, the

Competent Authority of Switzerland and the Competent Authority of any Member State shall exchange upon request such information as is foreseeably relevant for carrying out this Agreement or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of Switzerland and the Member States, or of their political subdivisions or local authorities, in so far as the taxation under such domestic laws is not contrary to an applicable double taxation agreement between Switzerland and the Member State concerned.

2. In no case shall the provisions of paragraph 1 of this Article and of Article 6 be

construed so as to impose on Switzerland or on a Member State the obligation:

(a) to carry out administrative measures at variance with the laws and administrative

practice of Switzerland or that Member State, respectively;

(b) to supply information which is not obtainable under the laws or in the normal course of

the administration of Switzerland or that Member State, respectively;

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