https://www.taxtmi.com/acts?id=4727 The competent authorities must exchange information necessary to carry out the Agreement; received information is to be treated as secret and disclosed only to persons or authorities involved in assessment, collection, enforcement, prosecution or appeals concerning the covered taxes, and used solely for those purposes, with permitted disclosure in public court proceedings or judicial decisions. The exchange obligation does not require measures contrary to a State's laws or practices, does not extend to information unobtainable under law or normal administration, and excludes disclosure that would reveal trade or business secrets or that would be contrary to public policy (ordre public). en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 20 Nov 2024 15:12:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4727 The competent authorities must exchange information necessary to carry out the Agreement; received information is to be treated as secret and disclosed only to persons or authorities involved in assessment, collection, enforcement, prosecution or appeals concerning the covered taxes, and used solely for those purposes, with permitted disclosure in public court proceedings or judicial decisions. The exchange obligation does not require measures contrary to a State's laws or practices, does not extend to information unobtainable under law or normal administration, and excludes disclosure that would reveal trade or business secrets or that would be contrary to public policy (ordre public). Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4727