Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of <h1>Contracting States must exchange tax information under DTAA, ensuring confidentiality and compliance with legal practices.</h1> The competent authorities of the Contracting States are mandated to exchange information relevant to enforcing the provisions of the Double Tax Avoidance Agreement (DTAA) or domestic tax laws. Such information must be treated as confidential and used solely for tax-related purposes. The exchange is not restricted by other articles and must comply with legal and administrative practices. States are not obligated to provide information that is unobtainable or would reveal confidential business secrets. States must gather requested information even if not needed for their purposes, and cannot refuse to supply information solely due to lack of domestic interest or because it is held by financial institutions.
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