Exchange of information: tax authorities may share necessary tax information subject to confidentiality and use limits. Article 26 allows competent authorities to exchange information and documents necessary for administering the Convention or domestic tax laws, notably to prevent fraud or evasion. Exchanged information must be treated as secret and disclosed only to persons or authorities concerned with assessment, collection, enforcement, prosecution or appeals for the covered taxes and used only for those purposes, though disclosure in public court proceedings or judicial decisions is allowed. States are not required to contravene their laws or practices, to provide unobtainable information, or to disclose 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: tax authorities may share necessary tax information subject to confidentiality and use limits.
Article 26 allows competent authorities to exchange information and documents necessary for administering the Convention or domestic tax laws, notably to prevent fraud or evasion. Exchanged information must be treated as secret and disclosed only to persons or authorities concerned with assessment, collection, enforcement, prosecution or appeals for the covered taxes and used only for those purposes, though disclosure in public court proceedings or judicial decisions is allowed. States are not required to contravene their laws or practices, to provide unobtainable information, or to disclose trade secrets or information contrary to public policy.
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