Exchange of information enables sharing tax-related documents to prevent fraud, subject to confidentiality and legal limits. Competent authorities may exchange information and documents necessary to implement the Agreement and domestic tax laws for covered taxes, particularly to prevent fraud and evasion, subject to confidentiality; received information is secret, may be used only by persons or authorities involved in assessment, collection, enforcement, prosecution, or appeals and may be disclosed in public court proceedings. Exchanges may be routine or on request, and States are not obliged to undertake measures contrary to their laws, to provide information not obtainable under normal administration, or to 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 sharing tax-related documents to prevent fraud, subject to confidentiality and legal limits.
Competent authorities may exchange information and documents necessary to implement the Agreement and domestic tax laws for covered taxes, particularly to prevent fraud and evasion, subject to confidentiality; received information is secret, may be used only by persons or authorities involved in assessment, collection, enforcement, prosecution, or appeals and may be disclosed in public court proceedings. Exchanges may be routine or on request, and States are not obliged to undertake measures contrary to their laws, to provide information not obtainable under normal administration, or to disclose trade or professional secrets or information contrary to public policy.
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