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>Authorities Must Exchange Info for Double Tax Avoidance, Preventing Evasion; Confidentiality and National Law Compliance Required.</h1> The competent authorities of the Contracting States are required to exchange information necessary for implementing the provisions of the Double Tax Avoidance Agreement (DTAA) and preventing tax evasion or avoidance. Such information is confidential but may be disclosed to relevant parties involved in tax-related matters. Exchanges can occur routinely or upon request, with agreed lists of routine information. However, no obligation exists to perform actions contrary to national laws, provide unobtainable information, or disclose secrets or information against public policy.