https://www.taxtmi.com/acts?id=4895 Exchange of information obliges Contracting States' competent authorities to exchange foreseeably relevant tax information for implementing the Convention or administering/enforcing covered domestic tax laws, subject to secrecy and use limitations. Information must be treated as secret and disclosed only to authorized assessment, collection, enforcement, prosecutorial, appeals or oversight authorities and used solely for those purposes, though public court disclosure and mutually authorised secondary uses are permitted. States need not adopt measures contrary to domestic law, supply unobtainable information, or disclose trade or public policy sensitive secrets, but may not refuse requests solely because information is held by financial intermediaries or because they lack a domestic interest. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 05 Dec 2024 11:46:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4895 Exchange of information obliges Contracting States' competent authorities to exchange foreseeably relevant tax information for implementing the Convention or administering/enforcing covered domestic tax laws, subject to secrecy and use limitations. Information must be treated as secret and disclosed only to authorized assessment, collection, enforcement, prosecutorial, appeals or oversight authorities and used solely for those purposes, though public court disclosure and mutually authorised secondary uses are permitted. States need not adopt measures contrary to domestic law, supply unobtainable information, or disclose trade or public policy sensitive secrets, but may not refuse requests solely because information is held by financial intermediaries or because they lack a domestic interest. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4895