https://www.taxtmi.com/acts?id=15076 Article 26 provides for exchange of information necessary for carrying out the Agreement and domestic tax laws, requiring competent authorities to share documents or certified copies for assessment, collection, enforcement, prosecution, or appeals. Information received must be kept secret as under domestic law and disclosed only to persons or authorities concerned with the specified tax purposes, with permitted disclosure in public court proceedings. Paragraph 2 limits the obligation by excluding measures contrary to domestic law or practice, information not obtainable in the normal administration, and information whose disclosure would reveal trade secrets or contravene public policy. en-us Tue, 30 Aug 2011 14:28:24 +0530 Thu, 28 Nov 2024 14:32:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15076 Article 26 provides for exchange of information necessary for carrying out the Agreement and domestic tax laws, requiring competent authorities to share documents or certified copies for assessment, collection, enforcement, prosecution, or appeals. Information received must be kept secret as under domestic law and disclosed only to persons or authorities concerned with the specified tax purposes, with permitted disclosure in public court proceedings. Paragraph 2 limits the obligation by excluding measures contrary to domestic law or practice, information not obtainable in the normal administration, and information whose disclosure would reveal trade secrets or contravene public policy. Act-Rules DTAA Tue, 30 Aug 2011 14:28:24 +0530 https://www.taxtmi.com/acts?id=15076