https://www.taxtmi.com/acts?id=15137 Competent authorities must exchange information foreseeably relevant to implementing the Agreement or administering and enforcing domestic tax laws; received information is to be kept secret and disclosed only to persons or authorities involved in tax assessment, collection, enforcement, prosecution, appeals or oversight and used only for those purposes, though it may appear in public court proceedings. A State need not adopt measures contrary to its laws or supply information unobtainable under its laws or that would reveal protected trade secrets or contravene public policy. Requested States must use their information gathering measures to obtain information even without domestic interest, and cannot refuse solely because the information is held by banking or fiduciary persons or concerns ownership interests. en-us Tue, 30 Aug 2011 15:29:37 +0530 Fri, 22 Nov 2024 15:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15137 Competent authorities must exchange information foreseeably relevant to implementing the Agreement or administering and enforcing domestic tax laws; received information is to be kept secret and disclosed only to persons or authorities involved in tax assessment, collection, enforcement, prosecution, appeals or oversight and used only for those purposes, though it may appear in public court proceedings. A State need not adopt measures contrary to its laws or supply information unobtainable under its laws or that would reveal protected trade secrets or contravene public policy. Requested States must use their information gathering measures to obtain information even without domestic interest, and cannot refuse solely because the information is held by banking or fiduciary persons or concerns ownership interests. Act-Rules DTAA Tue, 30 Aug 2011 15:29:37 +0530 https://www.taxtmi.com/acts?id=15137