https://www.taxtmi.com/acts?id=15185 Competent authorities must exchange foreseeably relevant tax information, including documents, for administering or enforcing tax laws. Received information is to be kept secret and used only by persons or authorities involved in assessment, collection, enforcement, prosecution, appeals, or oversight, unless both territories' laws and the supplying authority permit other uses. A territory need not act contrary to its laws, supply unobtainable information, or disclose protected trade secrets or information contrary to public policy. Requested territories must use available information gathering measures to obtain requested information even if they have no domestic interest, and cannot refuse solely because the information is held by banks, nominees, agents or fiduciaries or concerns ownership interests. en-us Mon, 12 Sep 2011 18:42:48 +0530 Mon, 02 Sep 2024 09:35:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15185 Competent authorities must exchange foreseeably relevant tax information, including documents, for administering or enforcing tax laws. Received information is to be kept secret and used only by persons or authorities involved in assessment, collection, enforcement, prosecution, appeals, or oversight, unless both territories' laws and the supplying authority permit other uses. A territory need not act contrary to its laws, supply unobtainable information, or disclose protected trade secrets or information contrary to public policy. Requested territories must use available information gathering measures to obtain requested information even if they have no domestic interest, and cannot refuse solely because the information is held by banks, nominees, agents or fiduciaries or concerns ownership interests. Act-Rules DTAA Mon, 12 Sep 2011 18:42:48 +0530 https://www.taxtmi.com/acts?id=15185