Exchange of information requires reciprocal information-gathering and permits refusal only for specified legal or public policy limits. Article 28 mandates mutual exchange of information and use of information-gathering measures to obtain documents needed for tax administration under the Agreement and domestic laws, subject only to legal and public policy limitations; bank secrecy or information held by nominees, agents or fiduciaries does not alone justify refusal.
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 requires reciprocal information-gathering and permits refusal only for specified legal or public policy limits.
Article 28 mandates mutual exchange of information and use of information-gathering measures to obtain documents needed for tax administration under the Agreement and domestic laws, subject only to legal and public policy limitations; bank secrecy or information held by nominees, agents or fiduciaries does not alone justify refusal.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
