https://www.taxtmi.com/acts?id=5861 Article 27 provides for reciprocal exchange of information, including documents, that is foreseeably relevant to the Convention or to administering or enforcing domestic tax laws; exchanged information must be kept secret and used only for tax assessment, collection, enforcement, prosecution, appeals or oversight, except where both States' laws and the supplying authority permit other uses. States are not required to act contrary to their laws or practice, to provide unobtainable information, or to disclose trade or professional secrets or information contrary to public policy. Subject to these limits, States must use their information gathering measures to obtain requested information and may not refuse solely because the information is held by banks, nominees or fiduciaries. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 19 Dec 2024 15:32:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5861 Article 27 provides for reciprocal exchange of information, including documents, that is foreseeably relevant to the Convention or to administering or enforcing domestic tax laws; exchanged information must be kept secret and used only for tax assessment, collection, enforcement, prosecution, appeals or oversight, except where both States' laws and the supplying authority permit other uses. States are not required to act contrary to their laws or practice, to provide unobtainable information, or to disclose trade or professional secrets or information contrary to public policy. Subject to these limits, States must use their information gathering measures to obtain requested information and may not refuse solely because the information is held by banks, nominees or fiduciaries. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5861