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>Double Taxation Agreement's Article 28 mandates confidential tax info exchange between states, barring domestic law conflicts.</h1> Article 28 of the Double Taxation Avoidance Agreement between two Contracting States mandates the exchange of tax-related information, including documents, to enforce domestic tax laws and the Convention's provisions. Such information must be treated as confidential and disclosed only to relevant authorities for tax-related purposes. The article prohibits the obligation to provide information that contradicts domestic laws, is unobtainable, or reveals sensitive secrets. Contracting States must use their information-gathering measures to fulfill requests, even if the information is not needed domestically. Limitations do not allow refusal based on the information being held by financial entities or involving ownership interests.
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