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of <h1>Article 2 of DTAA: Exchange Information Regardless of Residency; Limits on Unavailable Data Apply</h1> Article 2 of the Double Tax Avoidance Agreement (DTAA) for Saint Vincent and the Grenadines addresses jurisdiction for information exchange. Information must be shared under this agreement regardless of the residency of the person involved or the location of the information. However, a Requested Party is not required to provide information that is not held by its authorities or not within the control of individuals under its territorial jurisdiction. This provision ensures that information exchange is limited to what is accessible within the jurisdiction of the contracting parties.
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