Automatic exchange of information enables bilateral, procedure-driven sharing of tax-related information for treaty purposes. Article 5A establishes a automatic exchange of information mechanism: the Contracting Parties shall automatically exchange information concerning specified categories of cases, in accordance with procedures to be determined by mutual agreement, for the purposes set out in Article 1.
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.
Automatic exchange of information enables bilateral, procedure-driven sharing of tax-related information for treaty purposes.
Article 5A establishes a automatic exchange of information mechanism: the Contracting Parties shall automatically exchange information concerning specified categories of cases, in accordance with procedures to be determined by mutual agreement, for the purposes set out in Article 1.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.