Exchange of information: Parties must share foreseeably relevant tax information; some may notify residents before disclosure. Parties must exchange any information foreseeably relevant to the administration or enforcement of domestic tax laws covered by the Convention, with paragraph 2 deleted. A Party may declare that, under its internal law, authorities may notify the resident or national before transmitting information concerning that person, in conformity with the Convention's procedural provisions.
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: Parties must share foreseeably relevant tax information; some may notify residents before disclosure.
Parties must exchange any information foreseeably relevant to the administration or enforcement of domestic tax laws covered by the Convention, with paragraph 2 deleted. A Party may declare that, under its internal law, authorities may notify the resident or national before transmitting information concerning that person, in conformity with the Convention's procedural provisions.
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