https://www.taxtmi.com/acts?id=4865 The provision requires competent authorities to exchange information and documents necessary to implement the treaty and domestic tax laws, including for prevention of fraud and tax evasion, while mandating that exchanged information be treated as confidential and used only by persons or authorities concerned with assessment, collection, enforcement, prosecution, or appeals; disclosure in public court proceedings is permitted. It also specifies that no State must adopt administrative measures contrary to its laws or practice, supply unobtainable information, or disclose trade secrets or information contrary to public policy. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 04 Dec 2024 17:13:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4865 The provision requires competent authorities to exchange information and documents necessary to implement the treaty and domestic tax laws, including for prevention of fraud and tax evasion, while mandating that exchanged information be treated as confidential and used only by persons or authorities concerned with assessment, collection, enforcement, prosecution, or appeals; disclosure in public court proceedings is permitted. It also specifies that no State must adopt administrative measures contrary to its laws or practice, supply unobtainable information, or disclose 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=4865