Exchange of information under DTAA: routine half yearly proforma reporting plus suo motu briefs where tax evasion is suspected. Routine exchange of information under the Exchange of Information article of DTAAs requires half yearly proforma reports to the Board concerning transactions involving treaty partner country recipients; the monetary threshold for routine reporting is raised and reports for periods ending 30 June and 30 December must reach the Board by the end of the following month. Additionally, authorities must send suo motu, self contained briefs to the Board where tax evasion in the treaty partner country is suspected.
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 under DTAA: routine half yearly proforma reporting plus suo motu briefs where tax evasion is suspected.
Routine exchange of information under the Exchange of Information article of DTAAs requires half yearly proforma reports to the Board concerning transactions involving treaty partner country recipients; the monetary threshold for routine reporting is raised and reports for periods ending 30 June and 30 December must reach the Board by the end of the following month. Additionally, authorities must send suo motu, self contained briefs to the Board where tax evasion in the treaty partner country is suspected.
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