Exchange of information: confidentiality-limited sharing for tax assessment under DTAA, excluding trade secrets between competent authorities. The Agreement authorises the competent authorities to exchange, as needed for implementation, information available under domestic taxation laws; such ... Summary
Exchange of information: confidentiality-limited sharing for tax assessment under DTAA, excluding trade secrets between competent authorities.
The Agreement authorises the competent authorities to exchange, as needed for implementation, information available under domestic taxation laws; such information must be kept secret and disclosed only to persons involved in assessment and collection of the covered taxes, and information that would reveal trade, business, industrial or professional secrets or trade processes must not be exchanged.
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