Exchange of information obligations: precisely framed requests and timely responses are required to secure effective bilateral tax cooperation. Officers must use the Manual on Exchange of Information to seek information under DTAAs, TIEAs and the Multilateral Convention, framing requests precisely, monitoring responses, supplying timely clarifications to foreign authorities, prioritizing incoming treaty requests, meeting prescribed timelines, and providing feedback on the usefulness of information and the Manual's operation.
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 obligations: precisely framed requests and timely responses are required to secure effective bilateral tax cooperation.
Officers must use the Manual on Exchange of Information to seek information under DTAAs, TIEAs and the Multilateral Convention, framing requests precisely, monitoring responses, supplying timely clarifications to foreign authorities, prioritizing incoming treaty requests, meeting prescribed timelines, and providing feedback on the usefulness of information and the Manual's operation.
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