Exchange of information: competent authorities must share tax-related information subject to confidentiality and legal limits. Competent authorities must exchange necessary tax information, including documents, to administer the Agreement and domestic tax laws; such information is to be treated as secret and disclosed only to persons or authorities concerned with assessment, collection, enforcement, prosecution or appeals and used solely for those purposes, though public court disclosure is permitted. States are not required to take measures contrary to their laws or practices, to furnish unobtainable information, or to disclose trade or public policy sensitive secrets; requested States must use their information gathering powers even if they lack a domestic interest, subject to those limitations.
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.
Exchange of information: competent authorities must share tax-related information subject to confidentiality and legal limits.
Competent authorities must exchange necessary tax information, including documents, to administer the Agreement and domestic tax laws; such information is to be treated as secret and disclosed only to persons or authorities concerned with assessment, collection, enforcement, prosecution or appeals and used solely for those purposes, though public court disclosure is permitted. States are not required to take measures contrary to their laws or practices, to furnish unobtainable information, or to disclose trade or public policy sensitive secrets; requested States must use their information gathering powers even if they lack a domestic interest, subject to those limitations.
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