Exchange of information enables mutual tax administration and enforcement between treaty partners under agreed safeguards. The agreement requires competent authorities to assist through exchange of information foreseeably relevant to administration and enforcement of domestic tax laws, including determination, assessment and collection of taxes, recovery and enforcement of tax claims, and investigation or prosecution of tax matters; rights and safeguards of persons under the requested Party's laws or administrative practice remain applicable insofar as they do not unduly prevent or delay effective exchange of information.
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 enables mutual tax administration and enforcement between treaty partners under agreed safeguards.
The agreement requires competent authorities to assist through exchange of information foreseeably relevant to administration and enforcement of domestic tax laws, including determination, assessment and collection of taxes, recovery and enforcement of tax claims, and investigation or prosecution of tax matters; rights and safeguards of persons under the requested Party's laws or administrative practice remain applicable insofar as they do not unduly prevent or delay effective exchange of information.
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