Article 37 grants the National Bureau for Revenue extensive rights to request information from public and private bodies in Bahrain for tax purposes. It also authorises the Bureau to exchange tax information with foreign countries under international agreements. Crucially, Paragraph C mandates strict confidentiality: Bureau employees must not disclose any obtained data except for authorised tax purposes, under court order, or with the owner's consent. This balance of information access and confidentiality is essential for the effective administration of the 15% Domestic Minimum Top-Up Tax and ensures Bahrain's compliance with international standards for tax transparency and information exchange.