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>Contracting States Must Share Tax Info Under DTAA, Respect Confidentiality, Use All Measures to Fulfill Requests</h1> The competent authorities of the Contracting States are required to exchange necessary tax-related information, including documents, to enforce the provisions of the Double Tax Avoidance Agreement (DTAA) and domestic tax laws. This exchange is not limited by other articles and must be treated confidentially, disclosed only to relevant authorities. The provisions do not obligate a State to perform actions contrary to its laws, provide inaccessible information, or disclose sensitive secrets. States must use their information-gathering measures to fulfill requests, even if the information is not needed for their own purposes, and cannot refuse requests solely due to lack of domestic interest or because the information is held by financial entities.
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