Confidentiality of exchanged tax information: disclosure limited to tax authorities and courts, consent required for onward disclosure. Information received under the DTAA must be treated as confidential and may be disclosed only to persons or authorities within the requested Party's jurisdiction involved in tax assessment, collection, enforcement, prosecution, or appeals; such recipients may use the information only for those purposes. Disclosure in public court proceedings or judicial decisions is permitted. Any disclosure to other persons, entities, authorities, or jurisdictions requires the express written consent of the requested Party's competent authority.
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.
Confidentiality of exchanged tax information: disclosure limited to tax authorities and courts, consent required for onward disclosure.
Information received under the DTAA must be treated as confidential and may be disclosed only to persons or authorities within the requested Party's jurisdiction involved in tax assessment, collection, enforcement, prosecution, or appeals; such recipients may use the information only for those purposes. Disclosure in public court proceedings or judicial decisions is permitted. Any disclosure to other persons, entities, authorities, or jurisdictions requires the express written consent of the requested Party's competent authority.
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