Exchange of information enables tax authorities to share confidential data for administration, assessment and enforcement of taxes across jurisdictions. The agreement obliges competent authorities to exchange information foreseeably relevant to administration and enforcement of domestic tax laws, including ... Summary
Exchange of information enables tax authorities to share confidential data for administration, assessment and enforcement of taxes across jurisdictions.
The agreement obliges competent authorities to exchange information foreseeably relevant to administration and enforcement of domestic tax laws, including determination, assessment, collection, recovery and investigation of tax matters; exchanged information is to be treated as confidential, and the Central Government has directed the agreement to apply to requests relating to taxable periods beginning on or after 1 April 2013.
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