Exchange of information: confidentiality-bound tax data sharing with limited disclosure and defined exceptions. The competent authorities shall exchange information necessary for applying the Convention and relevant domestic tax laws, subject to confidentiality and limited disclosure to officials involved in assessment, judicial determination, or collection of the taxes covered. Exceptions bar obligations to take measures contrary to domestic laws or administrative practice, to provide information not obtainable under normal administration, and 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: confidentiality-bound tax data sharing with limited disclosure and defined exceptions.
The competent authorities shall exchange information necessary for applying the Convention and relevant domestic tax laws, subject to confidentiality and limited disclosure to officials involved in assessment, judicial determination, or collection of the taxes covered. Exceptions bar obligations to take measures contrary to domestic laws or administrative practice, to provide information not obtainable under normal administration, and to disclose trade or professional secrets or information contrary to public policy.
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