Article 120 bis ensures that data and information exchanged under international tax agreements are treated with the highest level of security. It mandates that any information obtained via these agreements enjoys full legal protection and confidentiality. Such data may only be used or disclosed in strict accordance with the specific conditions and purposes outlined in the respective international agreement. This provision aligns Oman with global transparency standards (such as the OECD's requirements), ensuring that treaty partners can trust the Sultanate with sensitive fiscal information.