第1條
The competent authorities of the Contracting Parties shall exchange such information as is foreseeably relevant for carrying out the provisions of this Agreement or to the administration or enforcement of the internal laws of the Contracting Parties concerning taxes covered by Article 2 of this Agreement, and, in the case of Romania, also the value-added tax and excise duties, insofar as the taxation thereunder is not contrary to the Agreement. The exchange of information is not restricted by Article 1.