Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 28 of DTAA: Exchange of Information to Prevent Tax Fraud While Protecting Confidentiality and Trade Secrets.</h1> Article 28 of the Double Tax Avoidance Agreement (DTAA) between the Contracting States outlines the exchange of information necessary for enforcing the Convention's provisions or domestic tax laws. This exchange aims to prevent tax fraud or evasion, ensuring information is treated as confidential, similar to domestic laws. Information can be disclosed only to relevant authorities for tax-related purposes and may be revealed in public court proceedings. The exchange can occur routinely or upon request, with both states agreeing on the information to be shared. The article does not obligate states to undertake actions against their laws or disclose sensitive trade secrets.
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