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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.
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 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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