Tax information exchange enables assistance between contracting parties for administration and enforcement of domestic tax laws. The agreement establishes a framework for tax information exchange whereby competent authorities shall provide assistance through exchange of information foreseeably relevant to the administration and enforcement of domestic tax laws, including determination, assessment, verification, enforcement, recovery or collection of tax claims, and the investigation or prosecution of tax matters.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax information exchange enables assistance between contracting parties for administration and enforcement of domestic tax laws.
The agreement establishes a framework for tax information exchange whereby competent authorities shall provide assistance through exchange of information foreseeably relevant to the administration and enforcement of domestic tax laws, including determination, assessment, verification, enforcement, recovery or collection of tax claims, and the investigation or prosecution of tax matters.
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