https://www.taxtmi.com/acts?id=16874 Article 26 mandates exchange of information necessary for applying the Agreement and domestic tax laws, requiring confidentiality and restricted use to tax assessment, collection, enforcement, prosecution, appeals and oversight, with permitted disclosure in public court proceedings. States are not obliged to take measures contrary to domestic law, to produce unobtainable information, or to disclose trade or professional secrets or information contrary to public policy. Requesting States must be assisted through available information-gathering measures even if they lack a domestic interest, and ownership information held by banks or fiduciaries is not automatically exempt. en-us Fri, 03 Aug 2012 18:47:20 +0530 Mon, 02 Dec 2024 09:55:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16874 Article 26 mandates exchange of information necessary for applying the Agreement and domestic tax laws, requiring confidentiality and restricted use to tax assessment, collection, enforcement, prosecution, appeals and oversight, with permitted disclosure in public court proceedings. States are not obliged to take measures contrary to domestic law, to produce unobtainable information, or to disclose trade or professional secrets or information contrary to public policy. Requesting States must be assisted through available information-gathering measures even if they lack a domestic interest, and ownership information held by banks or fiduciaries is not automatically exempt. Act-Rules DTAA Fri, 03 Aug 2012 18:47:20 +0530 https://www.taxtmi.com/acts?id=16874