Confidentiality in tax treaties restricts disclosure to authorized tax authorities and requires consent for external sharing.

Confidentiality under the DTAA requires information received to be treated as confidential and used only by authorized persons or authorities in the requested Party's jurisdiction for the assessment, collection, enforcement, prosecution, or determination of appeals in respect of covered taxes; disclosure in public court proceedings or judicial decisions is permitted, but transfer to other persons, entities, authorities or jurisdictions requires the competent authority's express written consent.

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