(1) The competent authority of one Contracting State may provide the information referred to in Article 30 to the competent authority of the other Contracting State without prior request if there are grounds for suspecting that

• (a) taxes in that other State have been or might have been evaded;
• (b) business relations have been channeled through third States for the purpose of tax evasion;
• (c) a lower total tax burden may arise by virtue of the fact that profits as between associates are not delimited in the same way as for those between non-associates;
• (d) circumstances on the basis of which a reduction or exemption of taxes has been granted might lead to taxation or an increase in taxes for the taxpayer in the other State;
• (e) circumstances disclosed in connection with the provision of information by that other State are material for the correct assessment of taxes in that State.

(2) The competent authorities of the Contracting States may, on the basis of mutuality and in accordance with domestic law, even without special request provide each other with information on like circumstances with respect to:

• (a) temporary hiring of foreign employees and arrangements to avoid the legal provisions of the providing State in this area, or
• (b) income of non-residents of the providing State which is disclosed through information laid in tax relief proceedings, or
• (c) input tax refunds in special proceedings for taxpayers who are not residents of the providing State in order to ensure that taxes are not being evaded or that tax refunds and tax rebates are not being wrongly granted.