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of <h1>DTAA with Saint Kitts and Nevis: Assistance Denied for Non-compliance, Public Policy, or Unexhausted Domestic Means</h1> The competent authority of a requested party under the Double Tax Avoidance Agreement (DTAA) with Saint Kitts and Nevis may decline to assist if the request is non-compliant with the agreement, if the requesting party hasn't exhausted all means to obtain the information domestically, or if disclosure contravenes public policy. The agreement does not obligate parties to disclose trade secrets, confidential legal communications, or undertake actions against their laws. Requests cannot be refused due to disputed tax claims, and information cannot be provided if the requesting party couldn't obtain it under similar circumstances. Requests may be declined if they involve discriminatory tax provisions.
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