https://www.taxtmi.com/acts?id=15046 Article 26 requires competent authorities to exchange necessary tax information, including documents, for assessment, collection, enforcement, prosecution or appeal determination; such information must be treated as secret and disclosed only to persons or authorities concerned, subject to restrictions where measures would conflict with domestic law, information is unobtainable in the normal course, or disclosure would reveal trade secrets or offend public policy, while requested States must use their information gathering powers even without a domestic interest and bank or fiduciary status is not a per se ground for refusal. en-us Tue, 30 Aug 2011 13:10:10 +0530 Tue, 26 Nov 2024 17:44:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15046 Article 26 requires competent authorities to exchange necessary tax information, including documents, for assessment, collection, enforcement, prosecution or appeal determination; such information must be treated as secret and disclosed only to persons or authorities concerned, subject to restrictions where measures would conflict with domestic law, information is unobtainable in the normal course, or disclosure would reveal trade secrets or offend public policy, while requested States must use their information gathering powers even without a domestic interest and bank or fiduciary status is not a per se ground for refusal. Act-Rules DTAA Tue, 30 Aug 2011 13:10:10 +0530 https://www.taxtmi.com/acts?id=15046