Exchange of information: mutual tax information sharing with confidentiality and specific legal limits on disclosure. Article 26 requires the competent authorities of the Contracting States to exchange information necessary for applying the Convention and domestic tax laws, with such information treated as secret and disclosed only to persons or authorities involved in assessment, collection, enforcement, prosecution, appeals, or in public court proceedings; use is limited to those tax purposes. The Article limits the duty to supply information by excluding obligations to take measures contrary to domestic law or practice, to provide information not obtainable under law or normal 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: mutual tax information sharing with confidentiality and specific legal limits on disclosure.
Article 26 requires the competent authorities of the Contracting States to exchange information necessary for applying the Convention and domestic tax laws, with such information treated as secret and disclosed only to persons or authorities involved in assessment, collection, enforcement, prosecution, appeals, or in public court proceedings; use is limited to those tax purposes. The Article limits the duty to supply information by excluding obligations to take measures contrary to domestic law or practice, to provide information not obtainable under law or normal administration, or to disclose trade or professional secrets or information contrary to public policy.
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