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>Information Exchanged Under Article 8 of DTAA Must Remain Confidential, Only Disclosed for Tax-Related Purposes</h1> Under Article 8 of the Double Tax Avoidance Agreement (DTAA) between Brunei Darussalam and another Contracting Party, any information exchanged under this agreement must remain confidential. It can only be disclosed to individuals or authorities involved in tax assessment, collection, enforcement, prosecution, or appeals within the relevant jurisdiction. Such information is restricted to these purposes and may be disclosed in public court proceedings or judicial decisions. Disclosure to any other person, entity, or jurisdiction requires the express written consent of the competent authority of the Contracting Party that provided the information.
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