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of <h1>Article 8: Confidentiality Rules in Double Tax Avoidance Agreement Limit Information Sharing Without Consent for Tax Matters Only.</h1> Article 8 of the Double Tax Avoidance Agreement between Saint Kitts and Nevis establishes confidentiality obligations for information exchanged under the agreement. Information received by a Contracting Party must be kept confidential and can only be disclosed to persons or authorities involved in tax-related matters within the jurisdiction of the Contracting Party. Such information is restricted to use for assessment, collection, enforcement, prosecution, or appeals concerning taxes covered by the agreement. Disclosure in public court proceedings or judicial decisions is permitted, but sharing with other entities or jurisdictions requires express written consent from the competent authority of the Requested Party.
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