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of <h1>Article 26 of DTAA: States Must Exchange Tax Info, Ensure Confidentiality, and Overcome Barriers with Financial Data.</h1> Article 26 of the Double Tax Avoidance Agreement (DTAA) between the Contracting States outlines the exchange of information necessary for implementing the agreement and domestic tax laws. The competent authorities of both states are required to exchange such information, which must be treated as confidential and disclosed only to relevant authorities for tax-related purposes. The article specifies that no state is obligated to perform administrative actions contrary to its laws or supply information that is unobtainable or reveals trade secrets. The requested state must gather information even if not needed for its own purposes, and cannot refuse solely due to the information being held by financial institutions or related to ownership interests.
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