Exchange of information enables sharing tax-related documents to implement the treaty and prevent tax fraud, subject to confidentiality limits. Article 25 authorises competent authorities to exchange tax information and documents obtainable under domestic taxation laws when necessary to implement the Convention or prevent tax fraud and address legal avoidance. Such information must be treated as secret, though disclosure is permitted to persons, courts or administrative bodies involved in assessment, collection, enforcement or prosecution for the covered taxes. The Article prohibits exchanging information that would disclose trade, business, industrial or professional secrets or any trade process.
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 sharing tax-related documents to implement the treaty and prevent tax fraud, subject to confidentiality limits.
Article 25 authorises competent authorities to exchange tax information and documents obtainable under domestic taxation laws when necessary to implement the Convention or prevent tax fraud and address legal avoidance. Such information must be treated as secret, though disclosure is permitted to persons, courts or administrative bodies involved in assessment, collection, enforcement or prosecution for the covered taxes. The Article prohibits exchanging information that would disclose trade, business, industrial or professional secrets or any trade process.
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