Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Double Tax Avoidance Agreement: Information Sharing Limits and Grounds for Declining Requests Based on Section Provisions</h1> A Contracting Party in a Double Tax Avoidance Agreement (DTAA) is not obligated to provide information that the other party cannot obtain under its own laws for tax administration or enforcement. Assistance can be declined if the request doesn't conform to the agreement, or if it involves trade secrets, confidential legal communications, or breaches public policy. Requests cannot be refused solely because the tax claim is disputed. A request may also be declined if it enforces discriminatory tax laws against a national of the first Contracting Party compared to the other party's nationals in similar circumstances.
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