Exchange of information on request requires requested states to provide tax information and take measures when domestic files are insufficient. Exchange of information on request obliges the requested State to furnish to the applicant State any tax-related information concerning specified persons ... Summary
Exchange of information on request requires requested states to provide tax information and take measures when domestic files are insufficient.
Exchange of information on request obliges the requested State to furnish to the applicant State any tax-related information concerning specified persons or transactions referred to in Article 4. Where information in the requested State's tax files is insufficient to comply, the requested State must take all relevant measures to obtain and provide the requested information, imposing a duty of active assistance beyond passive file searches.
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