Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Contracting States in DTAA must exchange info to enforce tax laws, prevent fraud, while ensuring confidentiality.</h1> The competent authorities of the Contracting States in the Double Tax Avoidance Agreement (DTAA) are required to exchange information necessary for enforcing the provisions of the Convention or domestic tax laws, particularly to prevent tax fraud or evasion. Such information must be kept confidential and disclosed only to relevant authorities involved in tax-related processes. The exchange can occur routinely or upon request, but it does not obligate a State to perform actions contrary to its laws or reveal protected secrets. The authorities will establish conditions and methods for information exchange, including addressing tax avoidance.