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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 8 of DTAA with Seychelles: Tax Info Confidentiality and Disclosure Restrictions Explained</h1> Article 8 of the Double Tax Avoidance Agreement (DTAA) with Seychelles mandates that any information received by a Contracting Party under the agreement must be treated as confidential. This information can only be disclosed to persons or authorities within the jurisdiction of the Contracting Party involved in tax-related matters such as assessment, collection, enforcement, prosecution, or appeals. Such information is restricted to these purposes, although it may be disclosed in public court proceedings or judicial decisions. Disclosure to any other person, entity, authority, or jurisdiction requires express written consent from the competent authority of the requested Party.
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