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of <h1>Exchange of Tax Information Under Article 27 of DTAA: Confidentiality, Usage, and State Obligations Explained</h1> Article 27 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 must treat exchanged information as confidential, disclosing it only to relevant entities involved in tax matters. Information can be used for other purposes if permitted by both States' laws and authorized by the supplying State. The article does not obligate a State to perform actions against its laws, provide unobtainable information, or disclose sensitive secrets. States must use their information-gathering measures to fulfill requests, even without domestic interest, and cannot refuse information solely due to its financial nature or ownership details.
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