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 ... Summary
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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