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of <h1>Article 7 of DTAA with Guernsey: Info Requests Can Be Refused for Non-Compliance or Public Policy Breach</h1> Article 7 of the Double Tax Avoidance Agreement (DTAA) with Guernsey outlines conditions under which a requested Party may decline a request for information. Assistance can be refused if the request does not comply with the agreement, if the requesting Party has not exhausted local means to obtain the information, or if disclosure contravenes public policy. The requested Party is not obligated to provide information that reveals trade secrets or is legally privileged, nor to perform actions inconsistent with its laws. Requests cannot be declined due to disputed tax claims, but can be if they involve discriminatory tax provisions against nationals of the requested Party.
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