https://www.taxtmi.com/acts?id=5725 The Protocol replaces Article 25 to require competent authorities to exchange foreseeably relevant tax information for administration or enforcement, mandates secrecy and restricted use of received information subject to authorisation for other uses, preserves limited exceptions based on domestic law or public policy, and obliges States to use their information-gathering measures to obtain requested information, including information held by banks or fiduciaries, even if the information is not needed for the requested State's own tax purposes. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 19 Dec 2024 11:23:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5725 The Protocol replaces Article 25 to require competent authorities to exchange foreseeably relevant tax information for administration or enforcement, mandates secrecy and restricted use of received information subject to authorisation for other uses, preserves limited exceptions based on domestic law or public policy, and obliges States to use their information-gathering measures to obtain requested information, including information held by banks or fiduciaries, even if the information is not needed for the requested State's own tax purposes. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5725