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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Double Tax Avoidance Agreement: Article 2 mandates information exchange, regardless of residency, within jurisdictional control limits.</h1> Article 2 of the Double Tax Avoidance Agreement (DTAA) between Seychelles and another contracting party outlines the jurisdiction for information exchange. It mandates that information be exchanged irrespective of the residency status of the person involved. However, a party is not required to provide information that is not held by its authorities or within the possession or control of individuals under its territorial jurisdiction.
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