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HMRC internal manual

Double Taxation Relief Manual

DT: Trinidad and Tobago: double taxation agreement, Article 26: Exchange of information

(1) The competent authorities of the Contracting States shall exchange such informationas is necessary for carrying out the provisions of this Convention or of the domestic lawsof the Contracting States concerning taxes covered by the Convention insofar as thetaxation thereunder is not contrary to the Convention. Any information received by aContracting State shall be treated as secret and shall be disclosed only to persons orauthorities (including courts and administrative bodies) involved in the assessment orcollection of, the enforcement or prosecution in respect of, or the determination ofappeals in relation to, the taxes covered by the Convention. Such persons or authoritiesshall use the information only for such purposes. They may disclose the information inpublic court proceedings or in judicial decisions.

(2) In no case shall the provisions of paragraph (1) of this Article be construed so as toimpose on the competent authority of either Contracting State the obligation:

(a) to carry out administrative measures at variance with laws and administrative practice prevailing in either Contracting State;
(b) to supply information which is not obtainable under the laws or in the normal course of the administration of either 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.