Double Tax Avoidance Agreement mandates information exchange, exempting data beyond the Requested Party's control. No jurisdictional limits.
Information must be exchanged under this Agreement regardless of the residency of the individual concerned or the location of the information. However, a Requested Party is not required to provide information that is not held by its authorities or within the possession or control of individuals within its jurisdiction. This provision is part of the Double Tax Avoidance Agreement between the Contracting Parties, focusing on the exchange of tax-related information without jurisdictional limitations, except where the information is beyond the Requested Party's control.
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