Exchange of information enables cross-border tax administration while safeguarding confidentiality and limiting compelled disclosure. Article 28 requires competent authorities to exchange information necessary for administering the Convention or domestic laws, including prevention of fraud and evasion, with exchanged information treated as secret; where originally secret in the transmitting State, disclosure is limited to officials involved in assessment, collection, enforcement, prosecution, or appeals and may be used only for those purposes, subject to permitted disclosure in public court proceedings or judicial decisions. The Article exempts States from obligations that would conflict with their laws or practices, that would require unattainable information, or that would force disclosure of 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 administration while safeguarding confidentiality and limiting compelled disclosure.
Article 28 requires competent authorities to exchange information necessary for administering the Convention or domestic laws, including prevention of fraud and evasion, with exchanged information treated as secret; where originally secret in the transmitting State, disclosure is limited to officials involved in assessment, collection, enforcement, prosecution, or appeals and may be used only for those purposes, subject to permitted disclosure in public court proceedings or judicial decisions. The Article exempts States from obligations that would conflict with their laws or practices, that would require unattainable information, or that would force disclosure of trade or professional secrets or information contrary to public policy.
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