https://www.taxtmi.com/acts?id=14949 Article 7 permits the Requested Party to decline assistance where a request is nonconforming, where domestic means have not been exhausted absent disproportionate difficulty, or where disclosure would violate public policy. It exempts production of information revealing trade secrets or confidential lawyer-client communications produced for legal advice or proceedings, while excluding items intended to further criminal purpose from privilege. A request cannot be refused because the tax claim is disputed. The Requested Party need not obtain information the Requesting Party could not obtain domestically, and may refuse assistance where the tax measure discriminates against the Requested Party's nationals. en-us Tue, 30 Aug 2011 11:49:56 +0530 Thu, 06 Feb 2025 16:15:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=14949 Article 7 permits the Requested Party to decline assistance where a request is nonconforming, where domestic means have not been exhausted absent disproportionate difficulty, or where disclosure would violate public policy. It exempts production of information revealing trade secrets or confidential lawyer-client communications produced for legal advice or proceedings, while excluding items intended to further criminal purpose from privilege. A request cannot be refused because the tax claim is disputed. The Requested Party need not obtain information the Requesting Party could not obtain domestically, and may refuse assistance where the tax measure discriminates against the Requested Party's nationals. Act-Rules DTAA Tue, 30 Aug 2011 11:49:56 +0530 https://www.taxtmi.com/acts?id=14949