Refusal of information requests: grounds and limits for denying cross border tax information exchange under the treaty. Article 7 permits a requested Party to refuse assistance where a request is non conforming, where the requesting Party has not exhausted domestic means to obtain information (unless disproportionate difficulty would result), or where disclosure would violate public policy. The Article protects trade, business, industrial, commercial or professional secrets and confidential client legal counsel communications produced for legal advice or proceedings. It allows refusal when providing information would contradict the requested Party's laws or administrative practices, while forbidding refusal solely because a tax claim is disputed and restricting requests that seek to enforce discriminatory tax measures.
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 of information requests: grounds and limits for denying cross border tax information exchange under the treaty.
Article 7 permits a requested Party to refuse assistance where a request is non conforming, where the requesting Party has not exhausted domestic means to obtain information (unless disproportionate difficulty would result), or where disclosure would violate public policy. The Article protects trade, business, industrial, commercial or professional secrets and confidential client legal counsel communications produced for legal advice or proceedings. It allows refusal when providing information would contradict the requested Party's laws or administrative practices, while forbidding refusal solely because a tax claim is disputed and restricting requests that seek to enforce discriminatory tax measures.
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