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of <h1>Double Tax Avoidance Agreement: Information Exchange Irrespective of Residency or Location, Subject to Jurisdictional Control</h1> Information exchange under this agreement occurs irrespective of the residency of the person or the location of the information. A Requested Party is not required to provide information that is not held by its authorities or within the possession or control of individuals within its jurisdiction. This provision is part of a Double Tax Avoidance Agreement, which facilitates international tax cooperation by setting guidelines for exchanging tax-related information between contracting parties.
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