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of <h1>Article 26 of DTAA mandates tax info exchange between states, ensuring confidentiality and limiting refusal grounds.</h1> Article 26 of the Double Tax Avoidance Agreement (DTAA) between the Contracting States outlines the exchange of tax-related information. Competent authorities must exchange relevant information for tax administration and enforcement, treating it as confidential and disclosing it only to authorized entities for tax-related purposes. The article specifies that information exchange is not restricted by other articles and details circumstances under which a state may refuse to provide information, such as when it conflicts with domestic laws or public policy. However, a state cannot refuse to provide information solely because it lacks domestic interest or is held by financial institutions.
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