Confidentiality of tax information limits disclosure to authorized tax and judicial authorities for tax assessment and enforcement. All information received under the Agreement must be treated as confidential and used only for tax assessment, collection, enforcement, prosecution, or appeals by authorized persons or authorities in the receiving Party's jurisdiction; public court proceedings or judicial decisions may disclose such information, and any onward disclosure outside the jurisdiction requires the competent authority's express written consent.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Confidentiality of tax information limits disclosure to authorized tax and judicial authorities for tax assessment and enforcement.
All information received under the Agreement must be treated as confidential and used only for tax assessment, collection, enforcement, prosecution, or appeals by authorized persons or authorities in the receiving Party's jurisdiction; public court proceedings or judicial decisions may disclose such information, and any onward disclosure outside the jurisdiction requires the competent authority's express written consent.
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