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of <h1>Article 27 of DTAA: Mandates Tax Info Exchange, Protects Confidentiality, Prevents Fraud, Respects Domestic Laws & Trade Secrets.</h1> Article 27 of the Double Taxation Avoidance Agreement (DTAA) between Malta and another Contracting State mandates the exchange of information necessary for implementing the agreement's provisions or domestic tax laws, particularly to prevent tax fraud or evasion. Information exchanged must be kept confidential and disclosed only to relevant authorities for tax-related purposes. The competent authorities are to establish conditions and methods for information exchange, including tax avoidance data. The article does not require a state to undertake actions contrary to its laws, supply unobtainable information, or disclose sensitive trade secrets or information against public policy.
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