Details have become available of the amending protocol, signed on 8 May 2012, to the Canada - Luxembourg Income and Capital Tax Treaty (1999). The protocol provides for new exchange of information provisions. Paragraph 2 of article 26 addresses privacy, noting that exchanged information may be disclosed only to bodies (including courts and administrative bodies) involved in the assessment, collection, enforcement or prosecution or determination of appeals in relation to the taxes covered by the treaty. Such information may additionally be disclosed in public court proceedings and judicial decisions. Paragraph 3(a)-(c) limits the required action on behalf of the contracting states....