https://www.taxtmi.com/acts?id=5375 Article 26 requires competent authorities to exchange information foreseeably relevant to tax administration and enforcement, with exchanged information treated as secret and disclosed only to authorized persons for assessment, collection, enforcement, prosecution, appeals or oversight. Use for other purposes requires mutual legal permission and supplying state authorisation. Limits preserve domestic law, non obtainable information, and protection of trade or public policy secrets, while obliging States to use information gathering measures to obtain requested information and preventing refusal solely on bank or fiduciary secrecy grounds. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 20 Dec 2024 17:56:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5375 Article 26 requires competent authorities to exchange information foreseeably relevant to tax administration and enforcement, with exchanged information treated as secret and disclosed only to authorized persons for assessment, collection, enforcement, prosecution, appeals or oversight. Use for other purposes requires mutual legal permission and supplying state authorisation. Limits preserve domestic law, non obtainable information, and protection of trade or public policy secrets, while obliging States to use information gathering measures to obtain requested information and preventing refusal solely on bank or fiduciary secrecy grounds. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5375