Non-exclusivity of international tax cooperation: assistance under this treaty coexists with other agreements on tax cooperation. Article 12 establishes that assistance under this agreement neither limits nor is limited by existing international agreements or other arrangements between the Contracting Parties relating to cooperation in tax matters, ensuring the treaty's mutual assistance operates alongside and does not displace comparable commitments from other instruments.
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.
Non-exclusivity of international tax cooperation: assistance under this treaty coexists with other agreements on tax cooperation.
Article 12 establishes that assistance under this agreement neither limits nor is limited by existing international agreements or other arrangements between the Contracting Parties relating to cooperation in tax matters, ensuring the treaty's mutual assistance operates alongside and does not displace comparable commitments from other instruments.
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