Exchange of information can be requested regardless of residency but is limited by territorial jurisdiction and possession. Article 2 provides that exchange of information under the DTAA is permitted regardless of the residency of the person or holder of information, but the requested Party need not provide information that is neither held by its authorities nor 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 can be requested regardless of residency but is limited by territorial jurisdiction and possession.
Article 2 provides that exchange of information under the DTAA is permitted regardless of the residency of the person or holder of information, but the requested Party need not provide information that is neither held by its authorities nor in the possession or control of persons within its territorial jurisdiction.
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