Exchange of information upon request requires jurisdictions to collect and provide tax relevant ownership and financial records. The requested Party must, upon request, obtain and provide tax relevant information using all available information gathering measures, including bank and financial records and legal and beneficial ownership details, and may deliver depositions and authenticated originals where lawful; access to ownership information for publicly traded entities is excused if obtaining it would cause disproportionate difficulties.
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 upon request requires jurisdictions to collect and provide tax relevant ownership and financial records.
The requested Party must, upon request, obtain and provide tax relevant information using all available information gathering measures, including bank and financial records and legal and beneficial ownership details, and may deliver depositions and authenticated originals where lawful; access to ownership information for publicly traded entities is excused if obtaining it would cause disproportionate difficulties.
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