https://www.taxtmi.com/acts?id=4635 Competent authorities shall exchange foreseeably relevant information for implementing the Convention and administering or enforcing domestic tax laws; exchanged information must be treated as secret and disclosed only to persons or authorities concerned with tax assessment, collection, enforcement, prosecution, appeals or oversight, and used solely for those purposes, with judicial disclosure permitted. A State is not required to act contrary to its laws, supply unobtainable information, or disclose trade or public-policy-protected secrets, but must use its information-gathering measures to obtain requested information and may not refuse solely because information is held by banks, nominees or fiduciaries or relates to ownership interests. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 07 Nov 2024 16:16:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4635 Competent authorities shall exchange foreseeably relevant information for implementing the Convention and administering or enforcing domestic tax laws; exchanged information must be treated as secret and disclosed only to persons or authorities concerned with tax assessment, collection, enforcement, prosecution, appeals or oversight, and used solely for those purposes, with judicial disclosure permitted. A State is not required to act contrary to its laws, supply unobtainable information, or disclose trade or public-policy-protected secrets, but must use its information-gathering measures to obtain requested information and may not refuse solely because information is held by banks, nominees or fiduciaries or relates to ownership interests. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4635