https://www.taxtmi.com/acts?id=4925 Competent authorities must exchange information necessary to implement the Convention or domestic tax laws and to prevent tax fraud or evasion; such information is to be treated as secret, used only by persons or authorities involved in tax assessment, collection, enforcement, prosecution or appeals, and may be disclosed in public court proceedings. Contracting States are not obliged to take measures contrary to their laws or practices, to provide information not obtainable under their laws or normal administration, or to disclose trade, business, industrial, commercial or professional secrets or information contrary to public policy. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 06 Dec 2024 18:25:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4925 Competent authorities must exchange information necessary to implement the Convention or domestic tax laws and to prevent tax fraud or evasion; such information is to be treated as secret, used only by persons or authorities involved in tax assessment, collection, enforcement, prosecution or appeals, and may be disclosed in public court proceedings. Contracting States are not obliged to take measures contrary to their laws or practices, to provide information not obtainable under their laws or normal administration, or to disclose trade, business, industrial, commercial or professional secrets or information contrary to public policy. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4925