Confidentiality of exchanged tax information limits use to domestic tax purposes and bars disclosure abroad without competent authority consent. Information received under the tax treaty must be treated as confidential and used only for assessing, collecting, enforcing, prosecuting, or determining appeals in respect of the taxes covered; persons or authorities may disclose such information in public court proceedings or judicial decisions for those tax purposes, but may not disclose it to other persons, entities, authorities, or jurisdictions without the express written consent of the competent authority of the requested Party.
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.
Confidentiality of exchanged tax information limits use to domestic tax purposes and bars disclosure abroad without competent authority consent.
Information received under the tax treaty must be treated as confidential and used only for assessing, collecting, enforcing, prosecuting, or determining appeals in respect of the taxes covered; persons or authorities may disclose such information in public court proceedings or judicial decisions for those tax purposes, but may not disclose it to other persons, entities, authorities, or jurisdictions without the express written consent of the competent authority of the requested Party.
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