https://www.taxtmi.com/acts?id=6010 Article 26 provides for exchange of tax-related information, including documents, as necessary to implement the Convention and domestic tax laws for prevention of fraud or evasion; such information must be treated as secret and disclosed only to persons or authorities involved in assessment, collection, enforcement, prosecution, or appeals and used solely for those purposes, subject to permitted disclosure in public court proceedings. The provision exempts States from obligations that conflict with their laws or practices, from supplying unobtainable information, and from disclosing trade or professional secrets or information contrary to public policy. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 02 Dec 2024 15:56:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6010 Article 26 provides for exchange of tax-related information, including documents, as necessary to implement the Convention and domestic tax laws for prevention of fraud or evasion; such information must be treated as secret and disclosed only to persons or authorities involved in assessment, collection, enforcement, prosecution, or appeals and used solely for those purposes, subject to permitted disclosure in public court proceedings. The provision exempts States from obligations that conflict with their laws or practices, from supplying unobtainable information, and from disclosing 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=6010