Some of the stipulations of the amended treaty are: a contracting state cannot decline to supply information solely because it has no domestic interest in such information; information cannot be held back on the grounds that it is held by a bank or financial institution or nominees or person acting in a fiduciary capacity; and, the state which receives request or tax claim must take “measures conservancy” – like freezing assets – even if it is owed by a person who has the right to prevent its collection.
