Exchange of tax information enables cross-border assistance for determination, collection, recovery and investigation of tax matters. The Contracting Parties agree to a framework for the exchange of information through their competent authorities to provide foreseeably relevant ... Summary
Exchange of tax information enables cross-border assistance for determination, collection, recovery and investigation of tax matters.
The Contracting Parties agree to a framework for the exchange of information through their competent authorities to provide foreseeably relevant information for determination, assessment and collection of taxes, recovery and enforcement of tax claims, and investigation or prosecution of tax matters; rights and safeguards under the requested Party's law remain applicable only insofar as they do not unduly prevent or delay effective information exchange.
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