Introducing the βIn Favour Ofβ filter in Case Laws.
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>DTAA Article 8: Confidentiality Rules for Tax Information Sharing with Cayman Islands; Limited Disclosure Allowed with Consent.</h1> Article 8 of the Double Tax Avoidance Agreement (DTAA) with the Cayman Islands mandates that any information received by a Contracting Party under the agreement is confidential. It can only be disclosed to persons or authorities involved in tax-related activities such as assessment, collection, enforcement, prosecution, or appeals within the jurisdiction of the Contracting Party. These entities may use the information solely for these purposes and may disclose it in public court proceedings or judicial decisions. Disclosure to any other person, entity, authority, or jurisdiction requires express written consent from the competent authority of the Requested Party.