Confidentiality of taxpayer information: unauthorized disclosure can jeopardize treaty cooperation and provoke international sanctions and multilateral reviews. Information received under Exchange of Information mechanisms is subject to strict confidentiality and must not be disclosed to media or others; unauthorized or accidental disclosure may lead to suspension or revocation of treaty assistance, adverse multilateral scrutiny, and negative international reviews. Officers handling EOI materials are directed to prevent inappropriate disclosure and to follow safeguards set out in the EOI Manual, ensuring use and disclosure only within the terms agreed with the providing jurisdictions.
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.
Confidentiality of taxpayer information: unauthorized disclosure can jeopardize treaty cooperation and provoke international sanctions and multilateral reviews.
Information received under Exchange of Information mechanisms is subject to strict confidentiality and must not be disclosed to media or others; unauthorized or accidental disclosure may lead to suspension or revocation of treaty assistance, adverse multilateral scrutiny, and negative international reviews. Officers handling EOI materials are directed to prevent inappropriate disclosure and to follow safeguards set out in the EOI Manual, ensuring use and disclosure only within the terms agreed with the providing jurisdictions.
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