Exchange of information enables mutual tax information sharing for administration and enforcement, subject to confidentiality and legal limits. Article 26 requires competent authorities to exchange information foreseeably relevant to tax administration and enforcement, with exchanged information treated as secret and disclosed only to authorized persons for assessment, collection, enforcement, prosecution, appeals or oversight. Use for other purposes requires mutual legal permission and supplying state authorisation. Limits preserve domestic law, non obtainable information, and protection of trade or public policy secrets, while obliging States to use information gathering measures to obtain requested information and preventing refusal solely on bank or fiduciary secrecy grounds.
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 mutual tax information sharing for administration and enforcement, subject to confidentiality and legal limits.
Article 26 requires competent authorities to exchange information foreseeably relevant to tax administration and enforcement, with exchanged information treated as secret and disclosed only to authorized persons for assessment, collection, enforcement, prosecution, appeals or oversight. Use for other purposes requires mutual legal permission and supplying state authorisation. Limits preserve domestic law, non obtainable information, and protection of trade or public policy secrets, while obliging States to use information gathering measures to obtain requested information and preventing refusal solely on bank or fiduciary secrecy grounds.
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