Introducing the βIn Favour Ofβ filter in Case Laws.
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>States Must Exchange Tax Info to Combat Fraud, Ensure Confidentiality Under Convention; Limits on Disclosure Apply</h1> The competent authorities of the involved States are required to exchange information necessary for implementing the provisions of the Convention or domestic tax laws, provided it does not contradict the Convention. This exchange aims to prevent tax fraud or evasion. Information received must be kept confidential and disclosed only to relevant persons or authorities involved in tax-related matters, with usage limited to these purposes. Disclosure is permissible in public court proceedings or judicial decisions. The agreement does not obligate States to undertake actions against their laws, supply unobtainable information, or disclose protected secrets or information against public policy.