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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 5 of DTAA: Exchange of Tax Information Mandated, Requires Compliance and Cooperation from Requested Party</h1> Article 5 of the Double Tax Avoidance Agreement (DTAA) between Seychelles and another party outlines the process for exchanging information upon request. The competent authority of the requested party must provide information for tax purposes, regardless of its own need for such data or whether the conduct under investigation constitutes a crime under its laws. The requested party must use all relevant measures to gather necessary information, including bank and ownership details, and may provide depositions and authenticated records if requested. The requesting party must demonstrate the relevance of the request and confirm compliance with its laws. The requested party must promptly acknowledge and address the request, informing the requesting party of any issues or delays.
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