Confidentiality of tax information: disclosure limited to domestic authorities for tax assessment, enforcement, or appeals only. Confidentiality under the DTAA restricts information received to use by persons or authorities within the Requested Party's jurisdiction for assessment, collection, enforcement, prosecution, or appeals in relation to covered taxes; such information may be disclosed in public court proceedings or judicial decisions but may not be disclosed to other persons, entities, authorities, or jurisdictions without the express written consent of the Requested Party's competent authority.
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.
Confidentiality of tax information: disclosure limited to domestic authorities for tax assessment, enforcement, or appeals only.
Confidentiality under the DTAA restricts information received to use by persons or authorities within the Requested Party's jurisdiction for assessment, collection, enforcement, prosecution, or appeals in relation to covered taxes; such information may be disclosed in public court proceedings or judicial decisions but may not be disclosed to other persons, entities, authorities, or jurisdictions without the express written consent of the Requested Party's competent authority.
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