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 ... Summary
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.
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