Exchange of information applies irrespective of residency but limited to information within a party's territorial jurisdiction or control. Exchange of information under the Agreement is available irrespective of the person's residency or the residency of the information holder, but a Requested Party is not obliged to provide information not held by its authorities or not in the possession or control of persons within its territorial jurisdiction.
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 applies irrespective of residency but limited to information within a party's territorial jurisdiction or control.
Exchange of information under the Agreement is available irrespective of the person's residency or the residency of the information holder, but a Requested Party is not obliged to provide information not held by its authorities or not in the possession or control of persons within its territorial jurisdiction.
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TaxTMI 
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