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of <h1>Article 27 Facilitates Tax Info Exchange Between Countries, Ensures Confidentiality, and Permits Cross-Border Tax Investigations.</h1> Article 27 of the Double Taxation Avoidance Agreement provides for the exchange of information between the competent authorities of the contracting states. This exchange includes documents relevant for enforcing tax laws and is not restricted by other provisions. Information received must be treated as confidential and used only for tax-related purposes, although it can be disclosed in public court proceedings. The article outlines that states are not obligated to provide information that contradicts their laws, is unobtainable, or reveals trade secrets. States must gather requested information even if not needed domestically, and bank-related information cannot be withheld. Additionally, states may allow representatives from the other state to conduct interviews and tax examinations under specified conditions.
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