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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tax Authorities Must Share Info Under Double Tax Avoidance Agreement; Confidentiality and Limitations Apply</h1> The competent authorities of the Contracting States are required to exchange information relevant to the enforcement of tax laws, as outlined in the Double Tax Avoidance Agreement. Such information must be treated as confidential and disclosed only to relevant authorities involved in tax-related matters. The exchange is not limited by other articles and is subject to certain limitations, such as not requiring actions contrary to domestic laws or disclosing sensitive information. States must use their information-gathering measures to fulfill requests, even if the information is not needed domestically, and cannot refuse to provide information solely due to lack of domestic interest or because it is held by financial institutions.
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