https://www.taxtmi.com/acts?id=16841 Refusal of information exchange is permitted where requests fail Agreement formalities, domestic remedies have not been pursued (except when disproportionate difficulty arises), or disclosure would contravene the Requested Party's public policy. Contracting Parties are not required to supply information protected by legal privilege or revealing trade or commercial secrets, though certain specified information is excluded from that protection. Requests cannot be refused merely because the tax claim is disputed, and the Requested Party need not produce information the Requesting Party could not obtain under comparable domestic law; discriminatory tax provisions against the Requested Party's nationals may also justify refusal. en-us Fri, 03 Aug 2012 18:15:45 +0530 Fri, 07 Feb 2025 11:30:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16841 Refusal of information exchange is permitted where requests fail Agreement formalities, domestic remedies have not been pursued (except when disproportionate difficulty arises), or disclosure would contravene the Requested Party's public policy. Contracting Parties are not required to supply information protected by legal privilege or revealing trade or commercial secrets, though certain specified information is excluded from that protection. Requests cannot be refused merely because the tax claim is disputed, and the Requested Party need not produce information the Requesting Party could not obtain under comparable domestic law; discriminatory tax provisions against the Requested Party's nationals may also justify refusal. Act-Rules DTAA Fri, 03 Aug 2012 18:15:45 +0530 https://www.taxtmi.com/acts?id=16841