Exchange of information requires mutual assistance in obtaining tax data while preserving confidentiality and use limits. Article 26 requires Contracting States to exchange necessary information, including documents or certified copies, for administering the Agreement and domestic tax laws; requested States must use their information-gathering measures even without domestic need, subject to limitations that preclude measures contrary to domestic law, information unobtainable in the normal course, or disclosure of trade secrets or contrary to public policy, while information received is to be treated as secret and used only for specified tax assessment, collection, enforcement, prosecution, appeals or oversight purposes unless both States' laws and the supplying authority permit other uses.
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 requires mutual assistance in obtaining tax data while preserving confidentiality and use limits.
Article 26 requires Contracting States to exchange necessary information, including documents or certified copies, for administering the Agreement and domestic tax laws; requested States must use their information-gathering measures even without domestic need, subject to limitations that preclude measures contrary to domestic law, information unobtainable in the normal course, or disclosure of trade secrets or contrary to public policy, while information received is to be treated as secret and used only for specified tax assessment, collection, enforcement, prosecution, appeals or oversight purposes unless both States' laws and the supplying authority permit other uses.
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