https://www.taxtmi.com/acts?id=5286 Article 27 requires competent authorities to exchange information necessary to apply the Convention and domestic tax laws for covered taxes, including to prevent fraud and evasion, with received information treated as secret and disclosed only to persons or authorities engaged in assessment, collection, enforcement, prosecution, or appeals and used solely for those purposes; disclosure in public court proceedings or judicial decisions is permitted. The Article exempts obligations that would conflict with domestic laws or practices, require unobtainable information, or force disclosure of trade secrets or information contrary to public policy. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 27 Nov 2024 12:38:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5286 Article 27 requires competent authorities to exchange information necessary to apply the Convention and domestic tax laws for covered taxes, including to prevent fraud and evasion, with received information treated as secret and disclosed only to persons or authorities engaged in assessment, collection, enforcement, prosecution, or appeals and used solely for those purposes; disclosure in public court proceedings or judicial decisions is permitted. The Article exempts obligations that would conflict with domestic laws or practices, require unobtainable information, or force disclosure of trade secrets or information contrary to public policy. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5286