Confidentiality of tax information limits disclosure to domestic tax authorities and courts, forbids onward transmission without express consent. Article 8 requires that information exchanged under the Agreement be treated as confidential, disclosed only to domestic persons or authorities for ... Summary
Confidentiality of tax information limits disclosure to domestic tax authorities and courts, forbids onward transmission without express consent.
Article 8 requires that information exchanged under the Agreement be treated as confidential, disclosed only to domestic persons or authorities for assessment, collection, enforcement, prosecution, or appeals concerning the covered taxes, usable solely for those purposes, and may appear in public court proceedings or judicial decisions; onward disclosure to other persons, entities, authorities or jurisdictions is prohibited without the express written consent of the competent authority of the Requested Party.
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