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of <h1>Article 25 of Double Tax Avoidance Agreement: Tax Information Exchange, Confidentiality, and Cooperation Guidelines</h1> Article 25 of the Double Tax Avoidance Agreement (DTAA) between the Contracting States outlines the exchange of tax-related information. Competent authorities are required to exchange relevant information for enforcing the agreement or domestic tax laws. Information received must be kept confidential and used only for tax-related purposes, unless authorized for other uses by both states. The article mandates cooperation in developing methods for information exchange, including tax avoidance issues. However, states are not obliged to undertake actions contrary to their laws or disclose sensitive information. Requests for information must be honored even if not needed domestically, with specific limitations on refusal grounds.
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