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of <h1>Article 26 of DTAA: Mandates Exchange of Tax Info for Agreement Implementation; Stipulates Confidentiality and Use Restrictions</h1> Article 26 of the Double Taxation Avoidance Agreement (DTAA) between two contracting states mandates the exchange of tax-related information that is foreseeably relevant for implementing the agreement or enforcing domestic tax laws. The information shared must be treated as confidential and used solely for tax-related purposes, though it can be disclosed in public legal proceedings. The article specifies that states are not obliged to perform actions contrary to their laws or disclose sensitive information. States must use their information-gathering measures to fulfill requests, even if the information is not needed for their tax purposes. Limitations do not permit refusal solely due to a lack of domestic interest.
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