Exchange of information requires parties to share tax-related information regardless of residency, subject to territorial possession limits. Article 2 provides that information shall be exchanged without regard to the residency of the person or holder of the information, but the requested Party is not obliged to provide information that is neither held by its authorities nor in the possession or control of persons within its territorial jurisdiction.
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.
Exchange of information requires parties to share tax-related information regardless of residency, subject to territorial possession limits.
Article 2 provides that information shall be exchanged without regard to the residency of the person or holder of the information, but the requested Party is not obliged to provide information that is neither held by its authorities nor in the possession or control of persons within its territorial jurisdiction.
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