Refusal of assistance for information requests where procedural noncompliance, confidentiality, public policy, exhaustion of domestic remedies, or discrimination apply. Article 7 permits the requested Party to decline assistance when a request fails to conform to the Agreement, when the requesting Party has not exhausted domestic means to obtain the information except where disproportionate difficulty would result, or where disclosure would violate public policy. It bars an obligation to supply information revealing trade, business, industrial, commercial or professional secrets or trade processes and protects confidential client-legal adviser communications produced for legal advice or proceedings. Requests cannot be refused solely because the tax claim is disputed, and the requested Party need not provide information that the requesting Party could not obtain in similar circumstances or that would enforce a discriminatory tax rule.
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 assistance for information requests where procedural noncompliance, confidentiality, public policy, exhaustion of domestic remedies, or discrimination apply.
Article 7 permits the requested Party to decline assistance when a request fails to conform to the Agreement, when the requesting Party has not exhausted domestic means to obtain the information except where disproportionate difficulty would result, or where disclosure would violate public policy. It bars an obligation to supply information revealing trade, business, industrial, commercial or professional secrets or trade processes and protects confidential client-legal adviser communications produced for legal advice or proceedings. Requests cannot be refused solely because the tax claim is disputed, and the requested Party need not provide information that the requesting Party could not obtain in similar circumstances or that would enforce a discriminatory tax rule.
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