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of <h1>Article 26 of DTAA: Mandates Tax Information Exchange, Ensures Confidentiality, Prohibits Disclosure of Trade Secrets.</h1> Article 26 of the Double Taxation Avoidance Agreement (DTAA) between the Contracting States mandates the exchange of information relevant for tax administration and enforcement. The information exchanged must be treated as confidential and used solely for tax-related purposes. The article prohibits the obligation to perform actions contrary to domestic laws, supply unobtainable information, or disclose sensitive trade secrets. However, information must be gathered even if not required domestically, and cannot be withheld solely due to its financial nature. The article allows for the use of information for other purposes if authorized by both states' laws.
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