https://www.taxtmi.com/acts?id=4521 Competent authorities must exchange information foreseeably relevant for implementing the Agreement or administering and enforcing domestic tax laws; such information is confidential and may be used only for tax assessment, collection, enforcement, prosecution, appeal determination or oversight, except where both States' laws permit authorised other uses. States are not obligated to act contrary to their laws, to provide unobtainable information, or to disclose trade or other protected secrets or information contrary to public policy, but must use information gathering measures to obtain requested information even without domestic interest and cannot refuse solely because information is held by financial intermediaries. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 13 Nov 2024 14:32:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4521 Competent authorities must exchange information foreseeably relevant for implementing the Agreement or administering and enforcing domestic tax laws; such information is confidential and may be used only for tax assessment, collection, enforcement, prosecution, appeal determination or oversight, except where both States' laws permit authorised other uses. States are not obligated to act contrary to their laws, to provide unobtainable information, or to disclose trade or other protected secrets or information contrary to public policy, but must use information gathering measures to obtain requested information even without domestic interest and cannot refuse solely because information is held by financial intermediaries. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4521