https://www.taxtmi.com/acts?id=16764 Competent authorities must exchange foreseeably relevant information, including documents, for tax administration and enforcement under the Agreement. Received information is confidential and may be disclosed only to authorities and persons involved in assessment, collection, enforcement, appeals or oversight and used solely for those purposes unless both States' laws and the supplying State permit other use. Limits permit refusal where disclosure would contravene domestic laws, administrative practice, unobtainability, trade secrets or public policy, but do not allow refusal solely because information is held by banks, nominees, agents or relates to ownership interests. en-us Tue, 31 Jul 2012 11:57:17 +0530 Sat, 16 Nov 2024 13:17:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16764 Competent authorities must exchange foreseeably relevant information, including documents, for tax administration and enforcement under the Agreement. Received information is confidential and may be disclosed only to authorities and persons involved in assessment, collection, enforcement, appeals or oversight and used solely for those purposes unless both States' laws and the supplying State permit other use. Limits permit refusal where disclosure would contravene domestic laws, administrative practice, unobtainability, trade secrets or public policy, but do not allow refusal solely because information is held by banks, nominees, agents or relates to ownership interests. Act-Rules DTAA Tue, 31 Jul 2012 11:57:17 +0530 https://www.taxtmi.com/acts?id=16764