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of <h1>Article 26: Trinidad and Tobago Double Taxation Agreement Ensures Confidential Tax Info Exchange to Prevent Evasion and Fraud</h1> Article 26 of the Double Taxation Avoidance Agreement between Trinidad and Tobago outlines the exchange of information between the competent authorities of the Contracting States. This exchange is necessary for enforcing the provisions of the Convention and domestic tax laws, particularly to prevent fraud or tax evasion. Information shared is to be kept confidential and used solely for tax-related purposes, with disclosure permitted in public court proceedings. However, the article does not obligate a Contracting State to perform actions contrary to its laws, provide unobtainable information, or disclose secrets or information against public policy.
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