Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Tax Authorities Must Share Info Under Convention to Prevent Fraud Without Revealing Trade Secrets</h1> The competent authorities of the Contracting States are required to exchange information and documents available under their respective taxation laws to implement the provisions of the Convention, prevent fraud, and administer statutory provisions against legal tax avoidance. This exchanged information must remain confidential but can be disclosed to individuals or entities involved in tax assessment, collection, enforcement, or prosecution. However, the exchange of information must not reveal any trade, business, industrial, or professional secrets or processes.