https://www.taxtmi.com/acts?id=14937 Article 25 requires competent authorities to exchange information foreseeably relevant for applying the Agreement or domestic tax laws, including documents, and obliges the requested State to use its information gathering measures even if it has no domestic interest. Information must be treated with confidentiality equivalent to domestic secrecy rules and may be disclosed only to officials concerned with taxation purposes; core limitations permit refusal only where disclosure would contravene domestic law, be unobtainable, or reveal trade secrets or information contrary to public policy, but not solely because the information is held by financial intermediaries or relates to ownership interests. en-us Tue, 30 Aug 2011 11:43:32 +0530 Tue, 19 Nov 2024 14:35:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=14937 Article 25 requires competent authorities to exchange information foreseeably relevant for applying the Agreement or domestic tax laws, including documents, and obliges the requested State to use its information gathering measures even if it has no domestic interest. Information must be treated with confidentiality equivalent to domestic secrecy rules and may be disclosed only to officials concerned with taxation purposes; core limitations permit refusal only where disclosure would contravene domestic law, be unobtainable, or reveal trade secrets or information contrary to public policy, but not solely because the information is held by financial intermediaries or relates to ownership interests. Act-Rules DTAA Tue, 30 Aug 2011 11:43:32 +0530 https://www.taxtmi.com/acts?id=14937