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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 27 of DTAA: Mandates Tax Info Exchange Between States, Ensures Confidentiality, Limits Disclosure of Sensitive Data.</h1> Article 27 of the Double Tax Avoidance Agreement (DTAA) between two Contracting States mandates the exchange of tax-related information, including documents, relevant to the enforcement of domestic tax laws. This exchange is not limited by other articles in the agreement. Information received must be kept confidential and used only for tax-related purposes unless otherwise authorized. The article does not require states to contravene their laws or supply inaccessible information, nor disclose sensitive trade secrets. States must use their information-gathering measures to fulfill requests, even if the information is not needed for their own purposes, and cannot refuse information solely due to its financial nature.
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