https://www.taxtmi.com/acts?id=5196 Exchange of information between competent authorities permits sharing information and documents foreseeably relevant to the Convention or tax administration and enforcement; 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 used only for those purposes unless both States' laws and the supplying State authorize other uses. States are not required to act contrary to their laws, to provide unobtainable information, or to disclose trade or public policy-protected secrets, but must use information-gathering measures to obtain requested information and cannot decline solely because information is held by financial intermediaries or relates to ownership interests. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 10 Dec 2024 18:29:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5196 Exchange of information between competent authorities permits sharing information and documents foreseeably relevant to the Convention or tax administration and enforcement; 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 used only for those purposes unless both States' laws and the supplying State authorize other uses. States are not required to act contrary to their laws, to provide unobtainable information, or to disclose trade or public policy-protected secrets, but must use information-gathering measures to obtain requested information and cannot decline 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=5196