Refusal of information exchange: permissible where requests fail formal requirements, domestic remedies unexhausted, public policy or privilege applies. Refusal of information exchange is permitted where requests fail Agreement formalities, domestic remedies have not been pursued (except when disproportionate difficulty arises), or disclosure would contravene the Requested Party's public policy. Contracting Parties are not required to supply information protected by legal privilege or revealing trade or commercial secrets, though certain specified information is excluded from that protection. Requests cannot be refused merely because the tax claim is disputed, and the Requested Party need not produce information the Requesting Party could not obtain under comparable domestic law; discriminatory tax provisions against the Requested Party's nationals may also justify refusal.
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.
Refusal of information exchange: permissible where requests fail formal requirements, domestic remedies unexhausted, public policy or privilege applies.
Refusal of information exchange is permitted where requests fail Agreement formalities, domestic remedies have not been pursued (except when disproportionate difficulty arises), or disclosure would contravene the Requested Party's public policy. Contracting Parties are not required to supply information protected by legal privilege or revealing trade or commercial secrets, though certain specified information is excluded from that protection. Requests cannot be refused merely because the tax claim is disputed, and the Requested Party need not produce information the Requesting Party could not obtain under comparable domestic law; discriminatory tax provisions against the Requested Party's nationals may also justify refusal.
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