Exchange of information enables tax authorities to share foreseeably relevant taxpayer data for administration and enforcement, subject to confidentiality safeguards. Competent authorities must exchange information foreseeably relevant to administration and enforcement of domestic tax laws-including determination, ... Summary
Exchange of information enables tax authorities to share foreseeably relevant taxpayer data for administration and enforcement, subject to confidentiality safeguards.
Competent authorities must exchange information foreseeably relevant to administration and enforcement of domestic tax laws-including determination, assessment, collection, recovery, enforcement, investigation and prosecution of tax matters-subject to the agreement's procedures and confidentiality protections, while preserving persons' legal and administrative rights so long as they do not unduly prevent or delay effective exchange.
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