Exchange of information enables cross-border tax information sharing while protecting confidentiality and limiting compelled disclosure. Article 28 provides for exchange of information necessary for administering and enforcing taxes covered by the Convention, including documents or certified copies, with recipients required to treat such information as secret and to disclose it only to persons or authorities concerned with assessment, collection, enforcement, prosecution, or appeals; the Article exempts authorities from providing information that would require measures contrary to domestic law or practice, is unobtainable in the normal course of administration, or would disclose trade or professional 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 enables cross-border tax information sharing while protecting confidentiality and limiting compelled disclosure.
Article 28 provides for exchange of information necessary for administering and enforcing taxes covered by the Convention, including documents or certified copies, with recipients required to treat such information as secret and to disclose it only to persons or authorities concerned with assessment, collection, enforcement, prosecution, or appeals; the Article exempts authorities from providing information that would require measures contrary to domestic law or practice, is unobtainable in the normal course of administration, or would disclose trade or professional secrets or information contrary to public policy.
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