Refusal to provide tax information where requests fail formal requirements or conflict with public policy or privilege. Article 7 permits the Requested Party to decline assistance where a request does not conform to the agreement, domestic remedies have not been exhausted absent disproportionate difficulty, or disclosure would contradict public policy. It excludes compelled disclosure of trade or commercial secrets while clarifying exceptions, preserves legal privilege for client-attorney communications (subject to exclusions for criminal-intended documents and permitted identification where privilege is not breached), prevents refusal solely due to disputed tax liability, and limits obligations to information obtainable under the Requesting Party's own laws or administrative practice, including prohibiting assistance for discriminatory tax enforcement.
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.
Refusal to provide tax information where requests fail formal requirements or conflict with public policy or privilege.
Article 7 permits the Requested Party to decline assistance where a request does not conform to the agreement, domestic remedies have not been exhausted absent disproportionate difficulty, or disclosure would contradict public policy. It excludes compelled disclosure of trade or commercial secrets while clarifying exceptions, preserves legal privilege for client-attorney communications (subject to exclusions for criminal-intended documents and permitted identification where privilege is not breached), prevents refusal solely due to disputed tax liability, and limits obligations to information obtainable under the Requesting Party's own laws or administrative practice, including prohibiting assistance for discriminatory tax enforcement.
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