Exchange of information enables tax authorities to share necessary data for tax enforcement while protecting confidentiality. Article 25 authorises competent authorities to exchange necessary information and documents to implement the Agreement and relevant domestic tax laws, including for prevention of fraud and tax evasion, subject to confidentiality equivalent to domestic protections and limited onward disclosure to persons and authorities involved in tax assessment, collection, enforcement, prosecution or appeals; exchange may be routine or on request, and does not require administrative measures contrary to either State's laws, disclosure of unobtainable information, or revelation of trade or professional secrets or information contrary to public policy.
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.
Exchange of information enables tax authorities to share necessary data for tax enforcement while protecting confidentiality.
Article 25 authorises competent authorities to exchange necessary information and documents to implement the Agreement and relevant domestic tax laws, including for prevention of fraud and tax evasion, subject to confidentiality equivalent to domestic protections and limited onward disclosure to persons and authorities involved in tax assessment, collection, enforcement, prosecution or appeals; exchange may be routine or on request, and does not require administrative measures contrary to either State's laws, disclosure of unobtainable information, or revelation of trade or professional secrets or information contrary to public policy.
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