https://www.taxtmi.com/acts?id=4955 Competent authorities must exchange foreseeably relevant information and documents for carrying out the Convention or domestic tax administration; such information is to be treated as secret and disclosed only to persons or authorities concerned with assessment, collection, enforcement, prosecution, appeals or oversight, and may be used only for those purposes unless both States' laws permit other uses and the supplying authority authorises them. The requested State must use its information gathering measures even absent domestic interest, subject to exceptions for legal impossibility, unobtainable information, trade secrets and public policy, but not solely because information is held by financial intermediaries or relates to ownership interests. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 07 Dec 2024 11:07:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4955 Competent authorities must exchange foreseeably relevant information and documents for carrying out the Convention or domestic tax administration; such information is to be treated as secret and disclosed only to persons or authorities concerned with assessment, collection, enforcement, prosecution, appeals or oversight, and may be used only for those purposes unless both States' laws permit other uses and the supplying authority authorises them. The requested State must use its information gathering measures even absent domestic interest, subject to exceptions for legal impossibility, unobtainable information, trade secrets and public policy, but not solely because information is held by financial intermediaries or relates to ownership interests. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4955