https://www.taxtmi.com/acts?id=5406 Article 28 mandates that competent authorities exchange information necessary to implement the Convention and domestic tax laws, including for prevention of fraud and tax evasion, with such information treated under the recipient State's secrecy protections. If information is secret in the transmitting State, disclosure is limited to persons or authorities involved in tax assessment, collection, enforcement, prosecution or appeals and may be used only for those purposes, though public court disclosure is allowed. The Article requires consultation to develop exchange procedures and recognizes exceptions where measures conflict with domestic law, information is unobtainable, or disclosure would reveal trade or professional secrets or violate public policy. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 12 Mar 2009 11:25:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5406 Article 28 mandates that competent authorities exchange information necessary to implement the Convention and domestic tax laws, including for prevention of fraud and tax evasion, with such information treated under the recipient State's secrecy protections. If information is secret in the transmitting State, disclosure is limited to persons or authorities involved in tax assessment, collection, enforcement, prosecution or appeals and may be used only for those purposes, though public court disclosure is allowed. The Article requires consultation to develop exchange procedures and recognizes exceptions where measures conflict with domestic law, information is unobtainable, or disclosure would reveal trade or professional secrets or violate public policy. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5406