Exchange of information enables mutual sharing for tax administration while protecting confidentiality and limited by domestic law. Article 26 requires competent authorities to exchange information necessary for implementing the Convention or domestic tax laws, treating received information as secret and limiting its use to persons involved in assessment, collection, enforcement, prosecution or appeals for covered taxes, while allowing disclosure in public court proceedings; it also exempts States from obligations that conflict with domestic laws or practices, from supplying unobtainable information, and from disclosing trade secrets or information contrary to public policy.
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 enables mutual sharing for tax administration while protecting confidentiality and limited by domestic law.
Article 26 requires competent authorities to exchange information necessary for implementing the Convention or domestic tax laws, treating received information as secret and limiting its use to persons involved in assessment, collection, enforcement, prosecution or appeals for covered taxes, while allowing disclosure in public court proceedings; it also exempts States from obligations that conflict with domestic laws or practices, from supplying unobtainable information, and from disclosing trade secrets or information contrary to public policy.
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