Language requirement: Requests for mutual assistance must be in English to govern treaty-based information exchange. Requests for assistance and the corresponding answers exchanged under the Double Taxation Avoidance Agreement must be drawn up in English, establishing a mandatory language requirement for treaty-based mutual assistance communications and documentation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Language requirement: Requests for mutual assistance must be in English to govern treaty-based information exchange.
Requests for assistance and the corresponding answers exchanged under the Double Taxation Avoidance Agreement must be drawn up in English, establishing a mandatory language requirement for treaty-based mutual assistance communications and documentation.
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