https://www.taxtmi.com/acts?id=6069 The provision establishes exchange of information between competent authorities for administering and enforcing taxes covered by the Convention, with received information treated as secret and usable only by persons or authorities involved in assessment, collection, enforcement, prosecution, or appeals; disclosure in public court proceedings or judicial decisions is allowed. It also limits obligations to avoid administrative measures contrary to domestic laws or practices, to refrain from supplying information not obtainable in the normal course of administration, and to withhold information whose disclosure would reveal trade or professional secrets or offend public policy. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 06 Sep 2024 15:22:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6069 The provision establishes exchange of information between competent authorities for administering and enforcing taxes covered by the Convention, with received information treated as secret and usable only by persons or authorities involved in assessment, collection, enforcement, prosecution, or appeals; disclosure in public court proceedings or judicial decisions is allowed. It also limits obligations to avoid administrative measures contrary to domestic laws or practices, to refrain from supplying information not obtainable in the normal course of administration, and to withhold information whose disclosure would reveal trade or professional secrets or offend public policy. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6069