Exchange of information between tax authorities is required, subject to confidentiality and legal and public policy limits. The competent authorities must exchange information necessary to carry out the Agreement; received information is to be treated as secret and disclosed only to persons or authorities involved in assessment, collection, enforcement, prosecution or appeals concerning the covered taxes, and used solely for those purposes, with permitted disclosure in public court proceedings or judicial decisions. The exchange obligation does not require measures contrary to a State's laws or practices, does not extend to information unobtainable under law or normal administration, and excludes disclosure that would reveal trade or business secrets or that would be contrary to public policy (ordre public).
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 between tax authorities is required, subject to confidentiality and legal and public policy limits.
The competent authorities must exchange information necessary to carry out the Agreement; received information is to be treated as secret and disclosed only to persons or authorities involved in assessment, collection, enforcement, prosecution or appeals concerning the covered taxes, and used solely for those purposes, with permitted disclosure in public court proceedings or judicial decisions. The exchange obligation does not require measures contrary to a State's laws or practices, does not extend to information unobtainable under law or normal administration, and excludes disclosure that would reveal trade or business secrets or that would be contrary to public policy (ordre public).
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