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of <h1>Article 27 of DTAA: Mandates Tax Info Exchange Between Korea and Partner State to Prevent Fraud, Maintain Confidentiality</h1> Article 27 of the Double Taxation Avoidance Agreement (DTAA) between Korea and another Contracting State mandates the exchange of tax-related information between the competent authorities of the two states to enforce the Convention and domestic tax laws, particularly to prevent tax fraud or evasion. The exchanged information must be treated as confidential and disclosed only to relevant authorities involved in tax processes. The article specifies that such exchanges must not require actions contrary to domestic laws, nor involve sharing information that is unobtainable, proprietary, or against public policy.
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