Language requirements: requests and responses under mutual tax assistance must be in English, French, or an agreed language. Article 11 prescribes language requirements for mutual assistance: requests and answers must be drafted in English, French, or any other language mutually agreed between the competent authorities, clarifying drafting obligations for cross-border exchanges and facilitating processing by receiving authorities.
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Provisions expressly mentioned in the judgment/order text.
Language requirements: requests and responses under mutual tax assistance must be in English, French, or an agreed language.
Article 11 prescribes language requirements for mutual assistance: requests and answers must be drafted in English, French, or any other language mutually agreed between the competent authorities, clarifying drafting obligations for cross-border exchanges and facilitating processing by receiving authorities.
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