Exchange of information enables cross-border tax information sharing for administration and enforcement subject to confidentiality and use limits. Article 26 obliges competent authorities to exchange foreseeably relevant information, including documents, for applying the Convention and for administering or enforcing domestic tax laws, and requires the requested State to use its information gathering measures even if it has no domestic interest, subject to limits that prevent providing unobtainable information, trade secrets, or disclosure contrary to public policy; received information is to be treated as secret and used only for tax assessment, collection, enforcement, prosecution, appeals or oversight unless both States permit broader use and the supplying State authorizes it.
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 enables cross-border tax information sharing for administration and enforcement subject to confidentiality and use limits.
Article 26 obliges competent authorities to exchange foreseeably relevant information, including documents, for applying the Convention and for administering or enforcing domestic tax laws, and requires the requested State to use its information gathering measures even if it has no domestic interest, subject to limits that prevent providing unobtainable information, trade secrets, or disclosure contrary to public policy; received information is to be treated as secret and used only for tax assessment, collection, enforcement, prosecution, appeals or oversight unless both States permit broader use and the supplying State authorizes it.
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