Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Confidentiality in Tax Agreements: Article 8 of DTAA with Samoa Limits Disclosure to Tax Authorities and Judicial Proceedings.</h1> Article 8 of the Double Tax Avoidance Agreement (DTAA) with Samoa mandates that any information received by a Contracting Party under the agreement must be kept confidential. It can only be disclosed to persons or authorities within the jurisdiction of the Contracting Party involved in tax-related activities such as assessment, collection, enforcement, prosecution, or appeals. Such information is restricted to these purposes and may be disclosed in public court proceedings or judicial decisions. Disclosure to others or outside jurisdictions requires the express written consent of the competent authority of the Requested Party.