Exchange of Information provisions expand cross border tax information sharing while preserving confidentiality and legal limitations. The Protocol replaces Article 27 with an Exchange of Information regime requiring competent authorities to share information foreseeably relevant to the Agreement or domestic tax laws, subject to confidentiality and use limitations, preserving exceptions for legal and public policy constraints, and obliging requested states to use their information gathering measures even without a domestic interest, including where information is held by financial institutions or nominees.
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 provisions expand cross border tax information sharing while preserving confidentiality and legal limitations.
The Protocol replaces Article 27 with an Exchange of Information regime requiring competent authorities to share information foreseeably relevant to the Agreement or domestic tax laws, subject to confidentiality and use limitations, preserving exceptions for legal and public policy constraints, and obliging requested states to use their information gathering measures even without a domestic interest, including where information is held by financial institutions or nominees.
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