Exchange of information enables tax transparency while safeguarding confidentiality and limiting disclosure to tax-related authorities. The provision permits exchange of information and documents necessary to implement the Convention or domestic tax laws for taxes covered, including to prevent fraud or evasion, subject to confidentiality: received information must be treated as secret and disclosed only to persons or authorities involved in assessment, collection, enforcement, prosecution, or appeals and used solely for those purposes, with permitted disclosure in public court proceedings. A State is not obliged to take measures contrary to its laws or practices, to supply information not obtainable under its laws or administration, or to disclose trade or professional 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 tax transparency while safeguarding confidentiality and limiting disclosure to tax-related authorities.
The provision permits exchange of information and documents necessary to implement the Convention or domestic tax laws for taxes covered, including to prevent fraud or evasion, subject to confidentiality: received information must be treated as secret and disclosed only to persons or authorities involved in assessment, collection, enforcement, prosecution, or appeals and used solely for those purposes, with permitted disclosure in public court proceedings. A State is not obliged to take measures contrary to its laws or practices, to supply information not obtainable under its laws or administration, or to disclose trade or professional secrets or information contrary to public policy.
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