https://www.taxtmi.com/acts?id=4667 Article 27 requires competent authorities to exchange information necessary for applying the Convention or relevant domestic tax laws and for preventing tax fraud and evasion, without restriction by Article 1. Exchanged information must be kept secret and may be disclosed only to persons or authorities involved in tax assessment, collection, enforcement, prosecution, or appeals and used solely for those purposes, though it may appear in public court proceedings or judicial decisions. No State is obliged to act contrary to its laws or practice, to provide information unobtainable under its laws or normal administration, or to disclose protected trade secrets or information contrary to public policy. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 10 Mar 2009 17:31:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4667 Article 27 requires competent authorities to exchange information necessary for applying the Convention or relevant domestic tax laws and for preventing tax fraud and evasion, without restriction by Article 1. Exchanged information must be kept secret and may be disclosed only to persons or authorities involved in tax assessment, collection, enforcement, prosecution, or appeals and used solely for those purposes, though it may appear in public court proceedings or judicial decisions. No State is obliged to act contrary to its laws or practice, to provide information unobtainable under its laws or normal administration, or to disclose protected trade secrets or information contrary to public policy. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4667