https://www.taxtmi.com/acts?id=16829 The Article requires competent authorities of contracting states to exchange information foreseeably relevant to applying the agreement and administering or enforcing domestic tax laws, treating received information as secret and restricting use to tax assessment, collection, enforcement, prosecution, appeals, or oversight; other uses require mutual legal permission and supplying-state authorization. Limits permit refusal only where disclosure would contravene a state's laws or administrative practice, is unobtainable under normal administration, or would reveal trade or professional secrets or violate public policy, but ownership through banks, nominees, agents or fiduciaries does not alone justify nondisclosure. en-us Tue, 31 Jul 2012 13:11:52 +0530 Wed, 27 Nov 2024 13:17:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16829 The Article requires competent authorities of contracting states to exchange information foreseeably relevant to applying the agreement and administering or enforcing domestic tax laws, treating received information as secret and restricting use to tax assessment, collection, enforcement, prosecution, appeals, or oversight; other uses require mutual legal permission and supplying-state authorization. Limits permit refusal only where disclosure would contravene a state's laws or administrative practice, is unobtainable under normal administration, or would reveal trade or professional secrets or violate public policy, but ownership through banks, nominees, agents or fiduciaries does not alone justify nondisclosure. Act-Rules DTAA Tue, 31 Jul 2012 13:11:52 +0530 https://www.taxtmi.com/acts?id=16829