This provision is not included in the proposed article 26, owing to opposition from some members from developing countries who feared that the oversight bodies would not be subject to the same strict rules of confidentiality as tax officials.
一些发展中国家成员由于担心监督机构不必像税务官员一样遵守严格保密规则而表示反对，因此拟议第26条中没有包括这一条款。