Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>DTAA Article 26: Exchange of Tax Info, Confidentiality, and Compliance with Domestic Laws; No Trade Secret Disclosure Required.</h1> Article 26 of the Double Tax Avoidance Agreement (DTAA) between Canada and another Contracting State mandates the exchange of information necessary for implementing the agreement and domestic tax laws, including those preventing fiscal evasion or fraud. Such information is confidential and disclosed only to relevant authorities for tax-related purposes. The article does not require a state to perform actions against its laws, provide unobtainable information, or disclose sensitive trade secrets. Upon request, a state must attempt to gather information as if it were for its own tax purposes, including providing specific forms of documentation if possible under its laws.
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