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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 28 of DTAA: Info Exchange to Prevent Tax Evasion, Confidentiality Maintained, No Breach of National Laws Required.</h1> Article 28 of the Double Tax Avoidance Agreement (DTAA) between the Contracting States outlines the exchange of information necessary for implementing the agreement and preventing tax evasion. Such information is to be kept confidential but may be disclosed to relevant authorities involved in tax-related matters. Exchanges can occur routinely or upon request for specific cases, with the competent authorities agreeing on the routine information list. The article does not obligate a state to perform actions against its laws, supply unobtainable information, or disclose trade secrets or information against public policy.
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