Exchange of information expanded to permit banking data and limited non tax use, and cross border tax examinations authorized. The Amending Protocol to the India-Sweden DTAC replaces the exchange-of-information Article to permit exchange of banking information and information without domestic interest, and allows use of supplied information for non tax purposes with the supplying State's approval. The Protocol also adds an Article enabling officials of one State to enter the other State to assist in conducting tax examinations abroad, thereby expanding mutual administrative and investigative assistance under the Convention.
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 expanded to permit banking data and limited non tax use, and cross border tax examinations authorized.
The Amending Protocol to the India-Sweden DTAC replaces the exchange-of-information Article to permit exchange of banking information and information without domestic interest, and allows use of supplied information for non tax purposes with the supplying State's approval. The Protocol also adds an Article enabling officials of one State to enter the other State to assist in conducting tax examinations abroad, thereby expanding mutual administrative and investigative assistance under the Convention.
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