Mutual assistance in tax matters: requested States must report actions, refusals, and supply information in the requested form when feasible. Under the DTAA, the requested State must promptly inform the applicant State of actions taken and results when assistance is complied with; if a request ... Summary
Mutual assistance in tax matters: requested States must report actions, refusals, and supply information in the requested form when feasible.
Under the DTAA, the requested State must promptly inform the applicant State of actions taken and results when assistance is complied with; if a request is declined, it must promptly notify the applicant State and give reasons; and where a form of supply for requested information is specified by the applicant State and feasible for the requested State, the information shall be supplied in that form.
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