Exchange of information required between treaty partners with confidentiality safeguards and defined limits on disclosure. Article 26 requires the competent authorities to exchange necessary information, including documents, for carrying out the Agreement or domestic tax laws covering the taxes concerned, with exchanged information treated as secret and disclosed only to persons or authorities involved in assessment, collection, enforcement, prosecution or appeals and used solely for those purposes; disclosure in public court proceedings or judicial decisions is permitted. The Article excludes any obligation to undertake measures contrary to domestic laws or practices, to provide unobtainable information, or to disclose 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 required between treaty partners with confidentiality safeguards and defined limits on disclosure.
Article 26 requires the competent authorities to exchange necessary information, including documents, for carrying out the Agreement or domestic tax laws covering the taxes concerned, with exchanged information treated as secret and disclosed only to persons or authorities involved in assessment, collection, enforcement, prosecution or appeals and used solely for those purposes; disclosure in public court proceedings or judicial decisions is permitted. The Article excludes any obligation to undertake measures contrary to domestic laws or practices, to provide unobtainable information, or to disclose trade or professional secrets or information contrary to public policy.
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