Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Contracting States Must Share Tax Information Under DTAA, Ensuring Confidentiality and Compliance with Domestic Laws.</h1> The competent authorities of the Contracting States are required to exchange information necessary for implementing the Double Tax Avoidance Agreement (DTAA) and enforcing domestic tax laws. Such information is to be kept confidential and used only for tax-related purposes, although it may be disclosed in public court proceedings if authorized. The exchange does not obligate states to act against their laws or disclose sensitive information, such as trade secrets or information against public policy. States must gather requested information even if not needed for their own purposes, and cannot refuse to supply information solely because it is held by financial institutions or relates to ownership interests.
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