Exchange of information enables mutual assistance in tax collection and enforcement between contracting states under agreed procedures. Agreement requires competent authorities to exchange information foreseeably relevant to determination, assessment, collection, recovery and enforcement of taxes and to investigations or prosecutions, and to lend mutual assistance in collection, subject to domestic rights and safeguards that do not unduly prevent or delay effective exchange or assistance.
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 enables mutual assistance in tax collection and enforcement between contracting states under agreed procedures.
Agreement requires competent authorities to exchange information foreseeably relevant to determination, assessment, collection, recovery and enforcement of taxes and to investigations or prosecutions, and to lend mutual assistance in collection, subject to domestic rights and safeguards that do not unduly prevent or delay effective exchange or assistance.
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TaxTMI 
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TaxTMI 
