https://www.taxtmi.com/acts?id=14892 Article 7 permits a requested Party to decline information requests where the request is nonconforming, domestic means have not been exhausted absent disproportionate difficulty, or disclosure would violate public policy. It exempts disclosure of trade or professional secrets, measures inconsistent with domestic law or practice, and privileged client-legal advisor communications, while excluding criminal-purpose information from privilege. Requests cannot be refused solely because the tax claim is disputed; partial compliance is required for compliant portions, and requests seeking enforcement of discriminatory tax measures may be declined. en-us Tue, 30 Aug 2011 11:16:23 +0530 Tue, 04 Feb 2025 12:39:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=14892 Article 7 permits a requested Party to decline information requests where the request is nonconforming, domestic means have not been exhausted absent disproportionate difficulty, or disclosure would violate public policy. It exempts disclosure of trade or professional secrets, measures inconsistent with domestic law or practice, and privileged client-legal advisor communications, while excluding criminal-purpose information from privilege. Requests cannot be refused solely because the tax claim is disputed; partial compliance is required for compliant portions, and requests seeking enforcement of discriminatory tax measures may be declined. Act-Rules DTAA Tue, 30 Aug 2011 11:16:23 +0530 https://www.taxtmi.com/acts?id=14892