Confidentiality limits disclosure to tax authorities for assessment and enforcement; consent required for onward disclosure. Confidentiality under the DTAA limits use and onward disclosure of information received; such information may be disclosed only to persons or authorities ... Summary
Confidentiality limits disclosure to tax authorities for assessment and enforcement; consent required for onward disclosure.
Confidentiality under the DTAA limits use and onward disclosure of information received; such information may be disclosed only to persons or authorities within the requested Party's jurisdiction concerned with assessment, collection, enforcement, prosecution, or determination of appeals for the taxes covered, and they must use it only for those purposes, with onward disclosure outside that scope requiring the express written consent of the competent authority of the requested Party.
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