TREATIES Exceptions to rule of mutual assistance. Refusal of requests. specifed reasons. respect to particulars in other cases, the competent authority of each of the contracting States will give consideration to requests from the competent authority of the other contracting State. Article XIX In no case shall the provisions of Article XVII, relating to mutual assistance in the collection of taxes, or of ArticleXVIII,relating to particulars in concrete cases, be construed so as to impose upon either of the contracting States the obligation (1) to carry out administrative measures at variance with the reg- ulations and practice of either con- tracting State, or (2) to supply particulars which are not procurable under its own legislation or that of the State making application. The State to which application is made for information or assist- ance shall comply as soon as possible with the request addressed to it. Nevertheless, such State may refuse to comply with the request for reasons of public policy or if compliance would involve violation of a business, industrial or trade secret or practice. In such case it shall inform, as soon as possible, the State making the application. Article XX Where a taxpayer shows proof that the action of the revenue au- thorities of the contracting States has resulted in double taxation in his case in respect of any of the taxes to which the present Con- vention relates, he shall be entitled myndighet i en var av de avtal- slutandestaterna beakta framstaill- ningar fran motsvarande myndig- het i den andra staten. Artikel XIX F6reskrifterna i artikel XVII rorande 6msesidig handrackning f6r skatteindrivning eller i artikel XVIII rorande meddelande av upp. lysningar i sarskilda fall skola icke anses medf6ra skyldighet for nAgon av de avtalslutande staterna (1) att vidtaga f6rvaltningsat- garder, som avvika frAn endera av de avtalslutande staternas lag- stiftning eller praxis, eller (2) att lamna upplysningar, som icke kunna erhallas enligt dess egen lagstiftning eller lagstift- ningen i den stat, som gor framstall- ningen. Den stat, till vilken framstall- ning om erhallande avupplysning- ar eller handrackning gjorts, skall sa snart sig g6ra later efterkomma den gjorda framstailningen. Dock ma ifragavarande stat vigra att efterkomma framstallningen pa grund av allmanna hansyn eller om bifall till framstiillningen skulle innebara krankning av en indu- striell hemlighet eller affairshem- lighet eller affarskutym. I dylikt fall skall namnda stat sa snart som m6jligt underratta den stat, som gjort framstallningen Artikel XX Pavisar skattskyldig, att at- garder som vidtagits av de avtal- slutande staternas myndigheter for honom medfort dubbelbeskatt- ning betralffande skatter som avses i detta avtal, skall han vara berat- tigad att haremot gora erinran Taxpayer's claim of double taxation. 1772 [54 STAT.
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