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 ... Summary
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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