https://www.taxtmi.com/acts?id=15147 The provision requires competent authorities to exchange information necessary for administering covered taxes, with such information treated confidentially and disclosed only to persons or authorities responsible for assessment, collection, enforcement, prosecution, or appeals, and used solely for those purposes; disclosure in public court proceedings or judicial decisions is permitted. It also exempts States from obligations that conflict with their laws or practices, from supplying information not obtainable under domestic law or normal administration, and from disclosing trade secrets or information contrary to public policy. en-us Wed, 31 Aug 2011 18:10:01 +0530 Mon, 03 Feb 2025 12:26:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15147 The provision requires competent authorities to exchange information necessary for administering covered taxes, with such information treated confidentially and disclosed only to persons or authorities responsible for assessment, collection, enforcement, prosecution, or appeals, and used solely for those purposes; disclosure in public court proceedings or judicial decisions is permitted. It also exempts States from obligations that conflict with their laws or practices, from supplying information not obtainable under domestic law or normal administration, and from disclosing trade secrets or information contrary to public policy. Act-Rules DTAA Wed, 31 Aug 2011 18:10:01 +0530 https://www.taxtmi.com/acts?id=15147