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 Combat Evasion, Ensure Confidentiality, and Protect Public Policy Under Agreement Rules.</h1> The competent authorities of the Contracting States are required to exchange necessary information for implementing the provisions of the Agreement or domestic tax laws, and for preventing tax evasion or avoidance. Exchanged information must remain confidential and disclosed only to relevant persons or authorities involved in tax-related matters. Such information can be used publicly in court proceedings or judicial decisions. However, a Contracting State is not obligated to perform actions against its laws or practices, provide unobtainable information, or disclose secrets or information against public policy.
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