1. Member States may, pursuant to a proposal from the Secretary General of the Gulf Cooperation Council to the Ministerial Committee, take the necessary measures related to administrative cooperation among them, in particular in the following areas:
a) Exchange of information needed to determine Tax accuracy based on the request of each Member State;
b) Agreeing to simultaneous auditing procedures and participating in audits performed by any Member State pursuant to the approval of the concerned State.
c) Assisting in collection of Tax and taking the necessary measures related to collection.
2. Subject to the provisions of any international treaties in which a Member State is a party, a Member State shall obligate its employees not to disclose or use information they receive in the course of their work from another Member State for any other purposes not related to the execution of their duties. Each Member State may determine penalties that apply in the event of violation.
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