https://www.taxtmi.com/acts?id=4239 The Article establishes a mutual exchange of information mechanism for information foreseeably relevant to administering and enforcing tax laws and the Convention; requested States must use their information gathering measures even if they lack a domestic need, subject to limits. Information received is to be treated as secret, disclosed only to authorities concerned with assessment, collection, enforcement, prosecution, appeals, or oversight and used solely for those purposes, with permitted disclosure in public court proceedings and authorised use for other purposes where both States' laws and the supplying State allow. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 04 Nov 2024 15:04:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4239 The Article establishes a mutual exchange of information mechanism for information foreseeably relevant to administering and enforcing tax laws and the Convention; requested States must use their information gathering measures even if they lack a domestic need, subject to limits. Information received is to be treated as secret, disclosed only to authorities concerned with assessment, collection, enforcement, prosecution, appeals, or oversight and used solely for those purposes, with permitted disclosure in public court proceedings and authorised use for other purposes where both States' laws and the supplying State allow. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4239