https://www.taxtmi.com/acts?id=5017 Article 28 requires competent authorities to exchange information necessary for implementing the Convention or preventing fraud or fiscal evasion for covered taxes, with exchanged information treated as secret and disclosed only to those involved in assessment or collection. The obligation is subject to three limits: States are not required to undertake measures contrary to their laws or administrative practice; not required to supply particulars not obtainable under law or normal administration; and not required to provide information that would disclose trade or commercial secrets or that would be contrary to public policy. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 12 Mar 2009 11:28:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5017 Article 28 requires competent authorities to exchange information necessary for implementing the Convention or preventing fraud or fiscal evasion for covered taxes, with exchanged information treated as secret and disclosed only to those involved in assessment or collection. The obligation is subject to three limits: States are not required to undertake measures contrary to their laws or administrative practice; not required to supply particulars not obtainable under law or normal administration; and not required to provide information that would disclose trade or commercial secrets or that would be contrary to public policy. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5017