Information gathering measures define procedures for cross-border tax cooperation and exchange of information between Contracting Parties. Article 4 defines key terms for the Double Taxation Avoidance Agreement, including territorial scope, Contracting Party, competent authority, person, company, publicly traded company, principal class of shares, recognised stock exchange, collective investment fund or scheme, tax, requesting Party, requested Party, information gathering measures, information, criminal tax matters and criminal laws, and provides that undefined terms take their meaning from the domestic law of the applying Contracting Party unless the context or competent authorities agree otherwise.
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Provisions expressly mentioned in the judgment/order text.
Information gathering measures define procedures for cross-border tax cooperation and exchange of information between Contracting Parties.
Article 4 defines key terms for the Double Taxation Avoidance Agreement, including territorial scope, Contracting Party, competent authority, person, company, publicly traded company, principal class of shares, recognised stock exchange, collective investment fund or scheme, tax, requesting Party, requested Party, information gathering measures, information, criminal tax matters and criminal laws, and provides that undefined terms take their meaning from the domestic law of the applying Contracting Party unless the context or competent authorities agree otherwise.
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