Exchange of information enables cross-border tax administration and anti-evasion cooperation, subject to domestic law and secrecy safeguards. The competent authorities must exchange necessary information and documents to administer the Convention and prevent tax evasion, treating exchanged materials as secret but disclosable to persons involved in tax assessment, collection, enforcement, investigation, prosecution or to the persons concerned. Exchange can be routine or on request, with periodic agreement on routine information lists. No State is obliged to take measures contrary to its laws or administrative practice, to provide information unobtainable under its laws or normal administration, or to 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 enables cross-border tax administration and anti-evasion cooperation, subject to domestic law and secrecy safeguards.
The competent authorities must exchange necessary information and documents to administer the Convention and prevent tax evasion, treating exchanged materials as secret but disclosable to persons involved in tax assessment, collection, enforcement, investigation, prosecution or to the persons concerned. Exchange can be routine or on request, with periodic agreement on routine information lists. No State is obliged to take measures contrary to its laws or administrative practice, to provide information unobtainable under its laws or normal administration, or to disclose trade or other secrets or information contrary to public policy.
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