Refusal to Furnish Information: permitted when requests fail requirements, disclose protected secrets, or breach domestic law. The competent authority may decline assistance where the request is non-conforming, domestic means to obtain information were not exhausted except for disproportionate difficulty, or disclosure would contravene public policy; refusal is also permitted for trade or professional secrets, confidential legal communications, or measures contrary to domestic law, while a request cannot be refused solely because the tax claim is disputed, and the requested Party need not provide information the requesting Party could not obtain under similar domestic circumstances.
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.
Refusal to Furnish Information: permitted when requests fail requirements, disclose protected secrets, or breach domestic law.
The competent authority may decline assistance where the request is non-conforming, domestic means to obtain information were not exhausted except for disproportionate difficulty, or disclosure would contravene public policy; refusal is also permitted for trade or professional secrets, confidential legal communications, or measures contrary to domestic law, while a request cannot be refused solely because the tax claim is disputed, and the requested Party need not provide information the requesting Party could not obtain under similar domestic circumstances.
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