Exchange of information and collection assistance requires Parties to enact domestic legislation to implement and give effect to the treaty. Exchange of information and assistance in collection under the DTAA obliges the Contracting Parties to adopt enabling domestic law to give effect to the treaty's mutual-tax-administration measures, requiring enactment of any legislation necessary so that information exchange and cooperative collection mechanisms operate with full legal force.
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.
Exchange of information and collection assistance requires Parties to enact domestic legislation to implement and give effect to the treaty.
Exchange of information and assistance in collection under the DTAA obliges the Contracting Parties to adopt enabling domestic law to give effect to the treaty's mutual-tax-administration measures, requiring enactment of any legislation necessary so that information exchange and cooperative collection mechanisms operate with full legal force.
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