Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 26 of DTAA mandates information exchange between States for tax enforcement, ensuring confidentiality and limited disclosure.</h1> Article 26 of the Double Tax Avoidance Agreement (DTAA) between the Contracting States outlines the exchange of information relevant for enforcing tax laws. The competent authorities are required to exchange information, ensuring it remains confidential and is disclosed only to relevant entities for tax-related purposes. The information can be used for other purposes if permitted by both States' laws and authorized by the supplying State. The article specifies that no obligation exists to provide information that contravenes domestic laws, is unobtainable, or reveals sensitive secrets. However, information cannot be withheld solely due to lack of domestic interest or because it is held by financial entities.
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