Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of <h1>DTAA Provision: No Obligation to Provide Information Not Held by Authorities or Individuals in Jurisdiction</h1> A Contracting Party under the Double Tax Avoidance Agreement (DTAA) is not required to furnish information that is not held by its authorities or by individuals within its territorial jurisdiction. This provision pertains to the exchange of information and assistance in tax collection between jurisdictions, specifically referencing Brunei Darussalam.
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