Exchange of information: Confidential tax data may be shared for enforcement, subject to legal and public policy exceptions. Article 26 provides for reciprocal exchange of information necessary to implement the Agreement and to prevent or detect tax evasion or avoidance, subject to confidentiality permitting disclosure to enforcement or adjudicative bodies and the persons concerned. Exchange may be routine or on request, with competent authorities agreeing routine lists, and is limited so as not to require changes to domestic laws or practices, not to compel information unobtainable under domestic law, and not to force disclosure of trade secrets or information contrary to public policy.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exchange of information: Confidential tax data may be shared for enforcement, subject to legal and public policy exceptions.
Article 26 provides for reciprocal exchange of information necessary to implement the Agreement and to prevent or detect tax evasion or avoidance, subject to confidentiality permitting disclosure to enforcement or adjudicative bodies and the persons concerned. Exchange may be routine or on request, with competent authorities agreeing routine lists, and is limited so as not to require changes to domestic laws or practices, not to compel information unobtainable under domestic law, and not to force disclosure of trade secrets or information contrary to public policy.
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