Establish the necessary administrative controls to prevent fraud and evasion. The information exchanged pursuant to the provisions of the preceding paragraph shall be considered confidential and can not be 
transmitted to any person other than the authorities responsible for the administration of taxes that are the subject of this agreement.
For purposes of this article, the competent authorities of the Contracting States may communicate directly with each other.
- Article 1 .- To approve the agreement to avoid double taxation between Member Countries contained in Annex I to this Decision.
- Article 2 .- To approve the Standard Agreement for the avoidance of double taxation between Member Countries and other States outside the Subregion, which appears in Annex II to this Decision.
- Article 3 .- The Member Countries shall, before June 30, 1972, the necessary steps to implement the Convention for the avoidance of double taxation between Member Countries in order to come into force in accordance with the provisions of the Article 21 of the Convention.
- Article 4 .- Should there be any difficulties or doubts arising in the implementation of the Convention to avoid double taxation between Member Countries that can not be settled through consultation referred to in Article 20 of the Convention, the record shall be submitted to respective Council Fiscal Policy for consideration.
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Administrative Controls to Prevent Fraud & Evasion