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of <h1>Article 26 of DTAA: Mandates Exchange of Tax Information, Ensures Confidentiality, Limits Disclosure of Sensitive Data.</h1> Article 26 of the Double Tax Avoidance Agreement (DTAA) between the Contracting States mandates the exchange of information necessary for implementing the agreement or domestic tax laws. This includes documents or certified copies, ensuring compliance with tax provisions without being restricted by other articles. Information exchanged must be kept confidential and used solely for tax-related purposes, although it may be disclosed in public court proceedings. The article does not obligate a state to perform actions contrary to its laws, provide unobtainable information, or disclose sensitive trade secrets or information against public policy.
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