https://www.taxtmi.com/acts?id=16584 Competent authorities must exchange information necessary for administering and enforcing taxes, with received information treated as secret and disclosed only to authorized persons for tax assessment, collection, enforcement, prosecution or appeals; other uses require both States' legal permission and the supplying authority's authorisation. A State need not contravene its laws, produce unobtainable records, or disclose trade secrets or information contrary to public policy, but must use its information gathering measures to obtain requested information even if it lacks domestic interest, and may not refuse solely because information is held by banks, nominees, agents, fiduciaries or relates to ownership interests. en-us Wed, 30 May 2012 15:56:09 +0530 Tue, 19 Nov 2024 18:26:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16584 Competent authorities must exchange information necessary for administering and enforcing taxes, with received information treated as secret and disclosed only to authorized persons for tax assessment, collection, enforcement, prosecution or appeals; other uses require both States' legal permission and the supplying authority's authorisation. A State need not contravene its laws, produce unobtainable records, or disclose trade secrets or information contrary to public policy, but must use its information gathering measures to obtain requested information even if it lacks domestic interest, and may not refuse solely because information is held by banks, nominees, agents, fiduciaries or relates to ownership interests. Act-Rules DTAA Wed, 30 May 2012 15:56:09 +0530 https://www.taxtmi.com/acts?id=16584