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of <h1>Article 28 of DTAA: States Must Exchange Tax-Related Info, Maintain Confidentiality, and Fulfill Requests Using Domestic Measures.</h1> Article 28 of the Double Tax Avoidance Agreement (DTAA) between the Contracting States mandates the exchange of information relevant to the enforcement of tax laws. Such information is to be treated confidentially and disclosed only to authorized entities involved in tax-related matters. The provision does not require states to act against their laws or disclose protected secrets. States must use their information-gathering measures to fulfill requests, even if the information is not needed domestically. Information held by financial institutions or related to ownership interests cannot be withheld solely on these grounds.
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