Exchange of information requires confidential tax data sharing for enforcement, subject to legal limits and trade secret protections. Competent authorities must exchange information necessary to administer the Convention and domestic tax laws, emphasizing prevention of fraud and evasion; exchanged information is confidential and may be disclosed only to persons or authorities engaged in assessment, collection, enforcement, prosecution or appeals for the covered taxes, and used solely for those purposes (with permitted disclosure in public court proceedings). Exchange may be routine or on request, subject to agreed lists, and does not require measures contrary to domestic law, disclosure of unobtainable information, or revelation of trade 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 requires confidential tax data sharing for enforcement, subject to legal limits and trade secret protections.
Competent authorities must exchange information necessary to administer the Convention and domestic tax laws, emphasizing prevention of fraud and evasion; exchanged information is confidential and may be disclosed only to persons or authorities engaged in assessment, collection, enforcement, prosecution or appeals for the covered taxes, and used solely for those purposes (with permitted disclosure in public court proceedings). Exchange may be routine or on request, subject to agreed lists, and does not require measures contrary to domestic law, disclosure of unobtainable information, or revelation of trade secrets or information contrary to public policy.
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