https://www.taxtmi.com/acts?id=4178 Article 26 provides mutual exchange of information between competent authorities for administration of the Convention and domestic tax laws, including documents, without limitation by other Convention articles. Received information must be treated as secret and disclosed only to tax assessment, collection, enforcement, prosecution, appeal or oversight authorities for those purposes; use for other purposes requires bilateral legal permission and supplying-authority authorisation. States are not required to contravene domestic law or supply unobtainable information, nor to disclose protected trade secrets or information contrary to public policy, but must use available information-gathering measures to obtain requested information even when they lack a domestic interest, including information held by financial intermediaries or relating to ownership interests. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 27 Dec 2024 15:27:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4178 Article 26 provides mutual exchange of information between competent authorities for administration of the Convention and domestic tax laws, including documents, without limitation by other Convention articles. Received information must be treated as secret and disclosed only to tax assessment, collection, enforcement, prosecution, appeal or oversight authorities for those purposes; use for other purposes requires bilateral legal permission and supplying-authority authorisation. States are not required to contravene domestic law or supply unobtainable information, nor to disclose protected trade secrets or information contrary to public policy, but must use available information-gathering measures to obtain requested information even when they lack a domestic interest, including information held by financial intermediaries or relating to ownership interests. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4178