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        DTAA

        Article 2 - Jurisdiction

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        Chapter 01

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        Information exchange irrespective of residence but limited where the requested party lacks possession or territorial control of records. Article 2 provides that information shall be exchanged irrespective of the person's residence, but the Requested Party need not provide information not held by its authorities or not in the possession or control of persons within its territorial jurisdiction.
                          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.

                                Information exchange irrespective of residence but limited where the requested party lacks possession or territorial control of records.

                                Article 2 provides that information shall be exchanged irrespective of the person's residence, but the Requested Party need not provide information not held by its authorities or not in the possession or control of persons within its territorial jurisdiction.


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