Tax information confidentiality limits disclosure to domestic tax purposes and requires consent for sharing abroad. Article 8 requires that information exchanged under the DTAA be treated as confidential, disclosed only to domestic persons or authorities responsible for ... Summary
Tax information confidentiality limits disclosure to domestic tax purposes and requires consent for sharing abroad.
Article 8 requires that information exchanged under the DTAA be treated as confidential, disclosed only to domestic persons or authorities responsible for assessment, collection, enforcement, prosecution, or appeals for taxes covered by the Agreement, used solely for those purposes, allowed in public court proceedings or judicial decisions, and not shared with other persons, entities, authorities, or jurisdictions without the Requested Party competent authority's express written consent.
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