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<h1>Article 28 of DTAA: US and Partner State to Share Tax Info to Prevent Fraud and Evasion.</h1> Article 28 of the Double Tax Avoidance Agreement (DTAA) between the United States and another Contracting State outlines the exchange of information and administrative assistance concerning taxes. Competent authorities are required to exchange necessary information to enforce the Convention's provisions and prevent tax fraud or evasion. Information exchanged must be kept confidential, disclosed only to relevant authorities, and used solely for tax-related purposes. The exchange can be routine or upon request, and does not compel actions contrary to domestic laws or practices. The article applies to specific taxes in each country, including all U.S. taxes under Title 26 and certain Indian taxes.