https://www.taxtmi.com/acts?id=14890 Article 5 requires the requested Party to provide, upon written request demonstrating foreseeable relevance, all information necessary for tax purposes and to use all relevant information gathering measures within its law to obtain such information, including witness depositions and authenticated originals where permissible. Competent authorities must be able to access bank and fiduciary records and legal and beneficial ownership information across ownership chains for companies, partnerships, investment schemes, trusts and foundations, subject to a proportionality exception for publicly traded entities. The requested authority must acknowledge receipt, notify deficiencies within sixty days, and report inability or refusal within ninety days, then forward information promptly. en-us Tue, 30 Aug 2011 11:07:56 +0530 Tue, 04 Feb 2025 12:36:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=14890 Article 5 requires the requested Party to provide, upon written request demonstrating foreseeable relevance, all information necessary for tax purposes and to use all relevant information gathering measures within its law to obtain such information, including witness depositions and authenticated originals where permissible. Competent authorities must be able to access bank and fiduciary records and legal and beneficial ownership information across ownership chains for companies, partnerships, investment schemes, trusts and foundations, subject to a proportionality exception for publicly traded entities. The requested authority must acknowledge receipt, notify deficiencies within sixty days, and report inability or refusal within ninety days, then forward information promptly. Act-Rules DTAA Tue, 30 Aug 2011 11:07:56 +0530 https://www.taxtmi.com/acts?id=14890