Extension of limitation period requires a Competent Authority reference for exchange-of-information requests to secure time exclusion. Requests for exchange of information in impending time-bar cases must be sent to the FT&TR Division by the stated cutoff so references can be transmitted before limitation expires. An extension of the limitation period is available only when the request is made by the Competent Authority; the period from such a Competent Authority reference until receipt of information (or up to one year) is excluded from limitation, and no exclusion applies unless FT&TR forwards a Competent Authority reference.
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.
Extension of limitation period requires a Competent Authority reference for exchange-of-information requests to secure time exclusion.
Requests for exchange of information in impending time-bar cases must be sent to the FT&TR Division by the stated cutoff so references can be transmitted before limitation expires. An extension of the limitation period is available only when the request is made by the Competent Authority; the period from such a Competent Authority reference until receipt of information (or up to one year) is excluded from limitation, and no exclusion applies unless FT&TR forwards a Competent Authority reference.
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