Confidentiality of taxpayer information limits disclosure to domestic tax authorities and courts and prohibits sharing abroad without consent. Information received under the DTAA must be treated as confidential and used only by persons or authorities within the receiving Contracting Party's ... Summary
Confidentiality of taxpayer information limits disclosure to domestic tax authorities and courts and prohibits sharing abroad without consent.
Information received under the DTAA must be treated as confidential and used only by persons or authorities within the receiving Contracting Party's jurisdiction for assessment or collection, enforcement or prosecution, or determination of appeals concerning the taxes covered by the Agreement; disclosure in public court proceedings or judicial decisions is permitted, but disclosure to other persons, entities, authorities or jurisdictions requires the express written consent of the competent authority of the providing Contracting Party.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 1 
Join Channel 
