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DAC — Article 5

The article's text

Article 5 Procedure for the exchange of information on request At the request of the requesting authority, the requested authority shall communicate to the requesting authority any information referred to in Article 1(1) that it has in its possession or that it obtains as a result of administrative enquiries.

Who wrote about this article in the consultations

Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.

1
NGO
WhoCountryWhat they wrote
Privacy FirstNLxceptional cases, where it is guaranteed that no financial human rights will be violated, exchange upon request as referred to in Article 5 DAC may take place. Explanation: To the extent of our knowledge, no such audit is currently being conducted (the OECD au ↗

Source: public consultation submissions and position papers. n = 1 mentions; counted as a literal reference to the article number.

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