Exchange of information: obligation to share tax-related data subject to confidentiality and specified public policy exceptions. Article 26 mandates exchange of information necessary for applying the Agreement and domestic tax laws, requiring confidentiality and restricted use to tax assessment, collection, enforcement, prosecution, appeals and oversight, with permitted disclosure in public court proceedings. States are not obliged to take measures contrary to domestic law, to produce unobtainable information, or to disclose trade or professional secrets or information contrary to public policy. Requesting States must be assisted through available information-gathering measures even if they lack a domestic interest, and ownership information held by banks or fiduciaries is not automatically exempt.
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.
Exchange of information: obligation to share tax-related data subject to confidentiality and specified public policy exceptions.
Article 26 mandates exchange of information necessary for applying the Agreement and domestic tax laws, requiring confidentiality and restricted use to tax assessment, collection, enforcement, prosecution, appeals and oversight, with permitted disclosure in public court proceedings. States are not obliged to take measures contrary to domestic law, to produce unobtainable information, or to disclose trade or professional secrets or information contrary to public policy. Requesting States must be assisted through available information-gathering measures even if they lack a domestic interest, and ownership information held by banks or fiduciaries is not automatically exempt.
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