Exchange of information: requested party need not provide information not held or within its territorial jurisdiction. The provision governs exchange of information under the DTAA and permits requests irrespective of the subject's residency, while limiting a requested ... Summary
Exchange of information: requested party need not provide information not held or within its territorial jurisdiction.
The provision governs exchange of information under the DTAA and permits requests irrespective of the subject's residency, while limiting a requested Party's obligation by excluding information not held by its authorities or not in the possession or control of persons within its territorial jurisdiction.
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