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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 5 of Double Tax Avoidance Agreement Mandates Information Exchange for Tax Purposes, Including Bank Records and Ownership Details.</h1> Article 5 of the Double Tax Avoidance Agreement between the Marshall Islands and another party outlines the process for exchanging information upon request. The requested Party must provide information for tax purposes, regardless of its own needs or whether the conduct is criminal under its laws. If necessary, the requested Party must use all available measures to gather the information. Information can include bank records, ownership details, and other relevant data, except for publicly traded entities unless easily obtainable. Requests must demonstrate the information's relevance and be fulfilled promptly, with specific procedures for communication and handling delays.
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