Exchange of information enables tax authorities to share necessary documents for enforcement while preserving confidentiality and limiting disclosure. Article 28 requires competent authorities to exchange information and documents necessary to implement the agreement and prevent tax evasion, treating such material as confidential while permitting disclosure to persons involved in assessment, collection, enforcement, investigation or prosecution or to the person concerned. Exchange may be routine or on request, with States agreeing periodically on routine items. The Article does not obligate a State to act contrary to its laws or administrative practice, to supply information not obtainable under domestic law or normal administration, 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 enables tax authorities to share necessary documents for enforcement while preserving confidentiality and limiting disclosure.
Article 28 requires competent authorities to exchange information and documents necessary to implement the agreement and prevent tax evasion, treating such material as confidential while permitting disclosure to persons involved in assessment, collection, enforcement, investigation or prosecution or to the person concerned. Exchange may be routine or on request, with States agreeing periodically on routine items. The Article does not obligate a State to act contrary to its laws or administrative practice, to supply information not obtainable under domestic law or normal administration, or to disclose trade or professional secrets or information contrary to public policy.
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