Refusal to assist in tax information requests where public policy, trade secrets, legal privilege, or lack of reciprocity apply. The agreement permits a requested Party to decline assistance for nonconforming requests, lack of exhaustion of domestic means unless disproportionate difficulty would result, or where disclosure would violate public policy; it disallows refusal simply because the tax claim is disputed. It exempts information revealing trade or professional secrets and protects confidential lawyer-client communications used for legal advice or proceedings, and relieves a Party from performing administrative measures contrary to its laws or practices or from obtaining information the requesting Party could not obtain domestically.
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 to assist in tax information requests where public policy, trade secrets, legal privilege, or lack of reciprocity apply.
The agreement permits a requested Party to decline assistance for nonconforming requests, lack of exhaustion of domestic means unless disproportionate difficulty would result, or where disclosure would violate public policy; it disallows refusal simply because the tax claim is disputed. It exempts information revealing trade or professional secrets and protects confidential lawyer-client communications used for legal advice or proceedings, and relieves a Party from performing administrative measures contrary to its laws or practices or from obtaining information the requesting Party could not obtain domestically.
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