Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of <h1>Contracting States to Exchange Tax Information to Prevent Fraud; Confidentiality and Legal Compliance Required</h1> The competent authorities of the Contracting States are required to exchange necessary information to implement the Convention and prevent tax fraud or evasion, ensuring taxation aligns with the Convention. Exchanged information must remain confidential, disclosed only to those involved in tax assessment or collection under the Convention. The provisions do not obligate a Contracting State to perform administrative actions contrary to its laws, provide unobtainable details, or disclose secrets or information against public policy.
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