Exchange of information: tax authorities may share necessary data for enforcement subject to confidentiality and legal limits. Exchange of information requires competent authorities to share documents necessary to implement the Convention or prevent tax fraud, with received information treated as secret and disclosed only to persons or authorities involved in assessment, collection, enforcement, prosecution, or appeals; exchange may be routine or on request, and no State is obliged to act contrary to its laws, provide unobtainable information, or disclose trade or other 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: tax authorities may share necessary data for enforcement subject to confidentiality and legal limits.
Exchange of information requires competent authorities to share documents necessary to implement the Convention or prevent tax fraud, with received information treated as secret and disclosed only to persons or authorities involved in assessment, collection, enforcement, prosecution, or appeals; exchange may be routine or on request, and no State is obliged to act contrary to its laws, provide unobtainable information, or disclose trade or other secrets or information contrary to public policy.
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