Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Refusal of information requests: limits when requests conflict with public policy or disclose protected trade or legal secrets. Competent authorities may refuse assistance where requests do not conform to the Agreement, where domestic means to obtain the information have not been pursued (unless disproportionate difficulty arises), or where disclosure would violate the requested Party's public policy. The Agreement does not require Parties to supply information revealing trade or professional secrets or privileged client-legal representative communications produced for legal advice or proceedings, nor to undertake administrative measures contrary to their laws. Requests cannot be refused merely because the tax claim is disputed, and requested information need not be provided if the requesting Party could not obtain it under similar domestic law.
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.
Refusal of information requests: limits when requests conflict with public policy or disclose protected trade or legal secrets.
Competent authorities may refuse assistance where requests do not conform to the Agreement, where domestic means to obtain the information have not been pursued (unless disproportionate difficulty arises), or where disclosure would violate the requested Party's public policy. The Agreement does not require Parties to supply information revealing trade or professional secrets or privileged client-legal representative communications produced for legal advice or proceedings, nor to undertake administrative measures contrary to their laws. Requests cannot be refused merely because the tax claim is disputed, and requested information need not be provided if the requesting Party could not obtain it under similar domestic law.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
of 
TaxTMI 
