Exchange of information duties: competent authorities may share tax information subject to confidentiality and legal limits. Article 28 requires competent authorities to exchange tax-relevant information and documents necessary to implement the Convention and domestic tax laws, with such information treated as secret by the receiving State; where information is secret in the transmitting State it may be disclosed only to persons or authorities involved in assessment, collection, enforcement, prosecution or appeals and used solely for those purposes, subject to disclosure in public court proceedings or judicial decisions. Paragraph 2 limits the obligation by excluding measures contrary to domestic law or practice, information not obtainable in the normal course of administration, and disclosure of trade or other protected 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 duties: competent authorities may share tax information subject to confidentiality and legal limits.
Article 28 requires competent authorities to exchange tax-relevant information and documents necessary to implement the Convention and domestic tax laws, with such information treated as secret by the receiving State; where information is secret in the transmitting State it may be disclosed only to persons or authorities involved in assessment, collection, enforcement, prosecution or appeals and used solely for those purposes, subject to disclosure in public court proceedings or judicial decisions. Paragraph 2 limits the obligation by excluding measures contrary to domestic law or practice, information not obtainable in the normal course of administration, and disclosure of trade or other protected secrets or information contrary to public policy.
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