Exchange of tax information enables sharing of foreseeably relevant data between jurisdictions with confidentiality protections and safeguards. The competent authorities shall exchange information foreseeably relevant to administration and enforcement of domestic tax laws, including determination, assessment, collection, recovery, enforcement, and investigation or prosecution of tax matters; exchanged information is to be treated as confidential under Article 8, and the rights and safeguards of persons in the Requested Party remain applicable so long as they do not unduly prevent or delay effective exchange of information.
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 tax information enables sharing of foreseeably relevant data between jurisdictions with confidentiality protections and safeguards.
The competent authorities shall exchange information foreseeably relevant to administration and enforcement of domestic tax laws, including determination, assessment, collection, recovery, enforcement, and investigation or prosecution of tax matters; exchanged information is to be treated as confidential under Article 8, and the rights and safeguards of persons in the Requested Party remain applicable so long as they do not unduly prevent or delay effective exchange of information.
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