Exchange of information requires notifying the provider when received tax data conflicts with domestic records. Article 10 requires that when a Party receives information from another Party about a person's tax affairs which appears to conflict with information it already possesses, the receiving Party must advise the Party that provided the information.
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 requires notifying the provider when received tax data conflicts with domestic records.
Article 10 requires that when a Party receives information from another Party about a person's tax affairs which appears to conflict with information it already possesses, the receiving Party must advise the Party that provided the information.
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