Non-exclusivity of tax assistance ensures other tax agreements remain operative and do not limit available cooperation mechanisms. Article 12 provides that the assistance provided by this Agreement does not limit, nor is it limited by, assistance contained in existing international agreements or other arrangements between the Contracting Parties relating to cooperation in tax matters, and indicates that this article may not be required.
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.
Non-exclusivity of tax assistance ensures other tax agreements remain operative and do not limit available cooperation mechanisms.
Article 12 provides that the assistance provided by this Agreement does not limit, nor is it limited by, assistance contained in existing international agreements or other arrangements between the Contracting Parties relating to cooperation in tax matters, and indicates that this article may not be required.
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