(b) 提供根据该缔约国或缔约国另一方的法律或正常行政过程中所无法获得的信息；
(b) To supply information that is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;
(c) 提供会披露贸易、企业、工业、商业或职业秘密或贸易程序的信息，或违反公共政策（公共秩序）而披露信息。
(c) To supply information that 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 (ordre public).
2005年经合组织《示范公约》第26（3）条和按提议修改后的《联合国示范公约》第26(3)条的案文是相似的。
2005 OECD article 26 (3) and the suggested revised UN Model article 26 (3) have similar language.
不过，2005年经合组织《示范公约》第26条和按提议修改后的《联合国示范公约》第26条规定，这些案文以服从第26(4)条（不适用国内需要有关税收信息的规定）和第26(5)条（优先于银行保密规定和保密法的问题）为前提。
However, 2005 OECD article 26 and the suggested revised UN article 26 provide that such language is subject to article 26 (4) (no domestic tax interest requirement) and article 26 (5) (the override of bank secrecy and confidentiality laws).
57. 实际上，以服从于第26(4)条和第26(5)条为前提的这种案文使提供国在上文第47、48、51、53段描述的情况下能够允许事实上的银行保密。
In effect, subject to article 26 (4) and 26 (5), such language in article 26 (3) enables the transmitting State to permit de facto bank secrecy in the situations described in paragraphs 47 and 48, and 51 and 53 above.
2005年经合组织示范公约第26(3)条和按提议修改后的联合国示范公约第26(3)条所允许的这种事实上的银行保密似乎与上文提到的1998年和2000年经合组织报告中强调的有效交流信息的概念相抵触。
This de facto bank secrecy permitted by 2005 OECD article 26 (3) and the suggested revised UN Model article 26 (3) seems contrary to the concept of effective exchange of information emphasized in the aforementioned provisions of the 1998 and 2000 OECD reports.
提供国若是允许这种事实上的银行保密，那它还能令人信服地声称自己进行的是有效的信息交流吗？
Can the transmitting State validly claim that it engages in effective exchange of information if it permits such de facto bank secrecy?
十一. 政府应采取何种切实步骤来促进有效的信息交流？
What practical steps should Governments take in order to facilitate effective exchange of information?
58. 自动信息交流通常产生的结果是，关于接收国的居民、公民或其他纳税人从提供国国内来源所得的收入的大量相关信息将从提供国传送到接收国（“传送的信息”）。
Automatic exchange of information would normally result in voluminous amounts of information, about residents, citizens or other taxpayers of the receiving State deriving income from sources in the transmitting State, being transmitted by the transmitting State to the receiving State (“transmitted information”).
为了使接收国充分处理这类传送的信息，这些信息必须用纳税人识别号码或其他接收国能够处理的适当的识别号码来编集。
In order that the receiving State adequately process such Transmitted Information, the information would have to be codified by a TIN or another identification number adequate for processing by the receiving State.
有一个问题是，接收国通常只能用本国使用的纳税人识别号码（而非提供国使用的纳税人识别号码）来处理这类传送的信息。
One problem is that the receiving State can normally process such transmitted information only through a TIN used in the receiving State (rather than a TIN used in the transmitting State).
因此，提供国传送给接收国的相关信息必须是用接收国使用的纳税人识别号码编集的。
Therefore, the transmitting State would have to transmit to the receiving State the relevant information codified by the TIN used in the receiving State.
这就要求提供国以接收国使用的纳税人识别号码编集相关信息。
This would require the transmitting State to compile the relevant information based on the TIN used in the receiving State.
如果提供国要以本国发出的纳税人识别号码来编集相关信息，就必须经过一个程序，将这类信息“转化”为以接收国发出的纳税人识别号码编集的信息，这样接收国才能用计算机来处理这类信息。
If the transmitting State were to compile the relevant information based on a TIN issued by the transmitting State, there would have to be a procedure by which such information was “converted” to information based on a TIN issued by the receiving State, in order for the receiving State to be able to process such information by computer.
59. 经合组织已经为解决这个问题做了工作。
OECD has worked on this issue.
见(a) 1997年3月13日经合组织理事会对在国际上使用税收识别号码的建议（C(97)29 (定稿)）；(b) 1997年3月13日经合组织理事会对使用修改后的经合组织标准磁格式进行自动信息交流的建议（C(97)30 (定稿)）；(c) 2001年3月22日经合组织理事会对使用经合组织关于为税收目的进行自动信息交流的示范谅解备忘录的建议（C(2001)28 (定稿)）。
See (a) OECD Council Recommendation on the Use of Tax Identification Numbers in an International Context (C(97)29 (FINAL)) dated 13 March 1997; (b) OECD Council Recommendation on the Use of the Revised OECD Standard Magnetic Format for Automatic Exchange of Information (C(97)30 (FINAL)) dated 13 March 1997; and (c) OECD Council Recommendation on the Use of the OECD Model Memorandum of Understanding on Automatic Exchange of Information for Tax Purposes (C(2001)28 (FINAL)) dated 22 March 2001, references to all of which were added to paragraph 9 (b) of the Commentary on 2005 OECD article 26.
2005年经合组织《示范公约》第26条的评注第9(b)段列入了以上所有建议。
It is suggested that the Committee of Experts on International Cooperation in Tax Matters liaise with OECD on these issues.
十二. 关于国际税务合作专家委员会进一步工作的建议
Suggestions for additional work to be undertaken by the Committee of Experts on International Cooperation in Tax Matters
60. 因此，提议：
Therefore, it is suggested that:
(a) 国际税务合作专家委员会委任一个小组委员会，在2006年起草对《联合国发达国家和发展中国家间双重征税示范公约》第26条（信息交流）评注的订正，以反映委员会第一次会议对第26条的修改，还提议，该小组委员会最迟在2006年9月1日向委员会所有成员提交这份订正的评注草稿，供委员会于2006年12月在日内瓦举行第二次会议时审议。
(a) The Committee of Experts on International Cooperation in Tax Matters designate a subcommittee to prepare during 2006 a draft revision of the Commentary on article 26, Exchange of information, of the United Nations Model Double Taxation Convention between Developed and Developing Countries, to reflect the changes made to such article 26 at the first meeting of the Committee and that such subcommittee present to all of the members of the Committee by 1 September 2006 the draft of such revised Commentary for consideration by the Committee at its second meeting to be held in Geneva in December 2006;
(b) 国际税务合作专家委员会委任一个小组委员会，在2006年期间与经合组织财政事务委员会联络，处理㈠（上文第46-57段所讨论的）提供国国内的自动报告收入问题和㈡（上文第58、59段所讨论的）提供国和接收国进行的自动信息交流问题，特别是：
(b) The Committee of Experts on International Cooperation in Tax Matters designate a subcommittee to liaise during 2006 with the OECD Fiscal Committee on (i) the issue of automatic reporting of income within the transmitting State (discussed in paras.
b. 关于自动交流信息问题：如果经合组织为了方便提供国和接收国之间进行的有效信息交流，在提供国和接收国之间的自动信息交流问题上做了工作，该小组委员会应确定它已经做了哪些工作，2006年期间还要做哪些工作，其中包括但不局限于经合组织在以下方面所做的任何后续工作：
46-57 above) and (ii) the issue of automatic exchange of information to be conducted by the transmitting State with the receiving State (discussed in paras.
一. 经合组织理事会对在国际上使用税收识别号码的建议；
58 and 59 above) and that, in particular:
三. 经合组织理事会对使用经合组织关于为税收目的进行自动信息交流的示范谅解备忘录的建议，
As regards automatic reporting of income, such subcommittee determine what further work, if any, the OECD Fiscal Committee has done and will be doing during 2006 on the automatic reporting of income within the transmitting State, in order to facilitate the effective exchange of information to be conducted by the transmitting State with the receiving State;