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of <h1>Article 26 of Morocco's DTAA mandates information exchange for tax enforcement, ensuring confidentiality and limiting disclosure.</h1> Article 26 of the Double Taxation Avoidance Agreement (DTAA) between Morocco and another contracting state outlines the exchange of information for tax purposes. Competent authorities are required to exchange information relevant to tax enforcement and administration, ensuring confidentiality and limiting disclosure to relevant authorities. The provision prohibits requiring actions contrary to domestic laws, obtaining unobtainable information, or disclosing trade secrets. States must gather requested information even if not needed domestically, and cannot refuse information solely because it is held by financial institutions or involves ownership interests. The article was amended in 2019 to clarify these obligations.
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