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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 28 of DTAA Mandates Information Exchange to Combat Tax Evasion, Ensures Confidentiality, and Limits Disclosure Exceptions</h1> Article 28 of the Double Tax Avoidance Agreement (DTAA) between the Contracting States outlines the exchange of information for tax purposes. The competent authorities are required to exchange necessary information to enforce the agreement and prevent tax evasion. Such information must remain confidential and can only be disclosed to relevant parties involved in tax matters. The article allows information exchange upon request but does not obligate states to perform actions contrary to their laws or disclose protected secrets. States must gather requested information even if not needed for their own purposes, and cannot refuse information solely because it is held by financial institutions or involves ownership interests.
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