Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Confidentiality of exchanged tax information remains protected and its use limited under the Convention, surviving termination of the agreement. Confidentiality obligations apply to all information exchanged under the DTAA's exchange-of-information provisions, which are protected by the Convention's confidentiality safeguards and subject to limits on use; those protections and limitations continue to govern information previously exchanged even after termination of the Agreement.
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 remains protected and its use limited under the Convention, surviving termination of the agreement.
Confidentiality obligations apply to all information exchanged under the DTAA's exchange-of-information provisions, which are protected by the Convention's confidentiality safeguards and subject to limits on use; those protections and limitations continue to govern information previously exchanged even after termination of the Agreement.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.