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        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.

        <h1>Exchange of information: bilateral tax information sharing and double taxation relief for international air transport enterprises.</h1> The two agreements create a bilateral tax cooperation framework: one establishes exchange of information on all taxes, including banking information, to prevent tax evasion and avoidance; the other grants double taxation relief for income from international air transport by allocating taxing rights to the state of the enterprise and includes a mutual agreement procedure to resolve interpretive or application issues.

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