TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Article 26 of DTAA mandates tax info exchange between states, ensuring confidentiality and aiding revenue collection.</h1> The statutory provisions under Article 26 of the Double Tax Avoidance Agreement (DTAA) between the Contracting States mandate the exchange of information relevant to tax administration and enforcement. This includes documents and certified copies, which must remain confidential and used solely for tax-related purposes. Such information can be disclosed in public court proceedings if necessary. The provisions do not require a state to perform actions against its laws or disclose sensitive commercial information. States must assist each other in collecting revenue claims, and limitations on information exchange cannot be used to avoid sharing information held by financial entities.
TaxTMI 
TaxTMI 
