https://www.taxtmi.com/acts?id=6179 Article 28 creates an obligation for competent authorities to exchange information foreseeably relevant to implementing the Convention or administering domestic tax laws, including documents and certified copies, and requires a State to use its information gathering measures to obtain requested information even if not needed for its own tax purposes. Information received must be treated as secret like domestic tax information, disclosed only to persons or authorities concerned with assessment, collection, enforcement, prosecution, appeals or oversight and used only for those purposes, subject to permitted public court disclosure and the Article's limitations regarding domestic law, unobtainable information, and protected trade or public policy secrets. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 17 Dec 2024 16:00:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6179 Article 28 creates an obligation for competent authorities to exchange information foreseeably relevant to implementing the Convention or administering domestic tax laws, including documents and certified copies, and requires a State to use its information gathering measures to obtain requested information even if not needed for its own tax purposes. Information received must be treated as secret like domestic tax information, disclosed only to persons or authorities concerned with assessment, collection, enforcement, prosecution, appeals or oversight and used only for those purposes, subject to permitted public court disclosure and the Article's limitations regarding domestic law, unobtainable information, and protected trade or public policy secrets. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6179