https://www.taxtmi.com/acts?id=5952 Article 28 requires competent authorities to exchange information and documents necessary to implement the agreement and prevent tax evasion, treating such material as confidential while permitting disclosure to persons involved in assessment, collection, enforcement, investigation or prosecution or to the person concerned. Exchange may be routine or on request, with States agreeing periodically on routine items. The Article does not obligate a State to act contrary to its laws or administrative practice, to supply information not obtainable under domestic law or normal administration, or to disclose trade or professional secrets or information contrary to public policy. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 12 Mar 2009 11:16:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5952 Article 28 requires competent authorities to exchange information and documents necessary to implement the agreement and prevent tax evasion, treating such material as confidential while permitting disclosure to persons involved in assessment, collection, enforcement, investigation or prosecution or to the person concerned. Exchange may be routine or on request, with States agreeing periodically on routine items. The Article does not obligate a State to act contrary to its laws or administrative practice, to supply information not obtainable under domestic law or normal administration, or to disclose trade or professional secrets or information contrary to public policy. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5952