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of <h1>Article 27 of DTAA: Exchange Info for Tax Enforcement, Prevent Fraud; Confidential, No Trade Secrets Disclosure.</h1> Article 27 of the Double Taxation Avoidance Agreement (DTAA) between the Contracting States mandates the exchange of information necessary for enforcing tax laws and preventing fraud or evasion. This exchange is not limited by other provisions and requires confidentiality, allowing disclosure only to relevant authorities for tax-related purposes. However, it does not compel a state to perform actions contrary to its laws, provide unobtainable information, or disclose sensitive information like trade secrets or data against public policy.
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