https://www.taxtmi.com/acts?id=14947 Article 5 requires the Requested Party's competent authority to provide information for tax purposes upon request and to use all relevant information-gathering measures if existing holdings are insufficient. Responses may include witness depositions and authenticated originals where permitted by domestic law. Each Party must empower its competent authority to obtain banking and financial records and legal and beneficial ownership information for legal persons, investment vehicles and fiduciary arrangements, subject to proportionality limits for publicly traded entities. Requests must demonstrate foreseeable relevance by supplying specific identifying and evidentiary particulars, and the Requested Party must acknowledge receipt, notify deficiencies promptly, and explain any inability to comply. en-us Tue, 30 Aug 2011 11:49:27 +0530 Thu, 06 Feb 2025 16:14:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=14947 Article 5 requires the Requested Party's competent authority to provide information for tax purposes upon request and to use all relevant information-gathering measures if existing holdings are insufficient. Responses may include witness depositions and authenticated originals where permitted by domestic law. Each Party must empower its competent authority to obtain banking and financial records and legal and beneficial ownership information for legal persons, investment vehicles and fiduciary arrangements, subject to proportionality limits for publicly traded entities. Requests must demonstrate foreseeable relevance by supplying specific identifying and evidentiary particulars, and the Requested Party must acknowledge receipt, notify deficiencies promptly, and explain any inability to comply. Act-Rules DTAA Tue, 30 Aug 2011 11:49:27 +0530 https://www.taxtmi.com/acts?id=14947