Exchange of information: treaty enables sharing foreseeably relevant tax data for administration, subject to confidentiality and safeguards. The Agreement governs provision of assistance through exchange of information foreseeably relevant to administration and enforcement of domestic tax laws, ... Summary
Exchange of information: treaty enables sharing foreseeably relevant tax data for administration, subject to confidentiality and safeguards.
The Agreement governs provision of assistance through exchange of information foreseeably relevant to administration and enforcement of domestic tax laws, including determination, assessment, collection, recovery, enforcement, investigation and prosecution of tax matters; exchanged information is to be treated as confidential and existing rights and safeguards of persons in the requested Party remain applicable insofar as they do not unduly prevent or delay effective exchange.
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