https://www.taxtmi.com/acts?id=16944 Article 22 requires that information obtained under the Convention be treated as secret and protected as under the supplying Party's domestic law, with personal data safeguards where needed. Disclosure is limited to persons or authorities concerned with tax assessment, collection, recovery, enforcement, prosecution, appeals or oversight, and use is confined to those purposes, except that information may appear in public court proceedings or judicial decisions. Reservations bar use for specified tax categories, and use for other purposes or onward transmission to a third Party requires the supplying Party's law and prior competent-authority authorisation. en-us Fri, 07 Sep 2012 11:16:56 +0530 Sat, 16 Nov 2024 13:14:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16944 Article 22 requires that information obtained under the Convention be treated as secret and protected as under the supplying Party's domestic law, with personal data safeguards where needed. Disclosure is limited to persons or authorities concerned with tax assessment, collection, recovery, enforcement, prosecution, appeals or oversight, and use is confined to those purposes, except that information may appear in public court proceedings or judicial decisions. Reservations bar use for specified tax categories, and use for other purposes or onward transmission to a third Party requires the supplying Party's law and prior competent-authority authorisation. Act-Rules DTAA Fri, 07 Sep 2012 11:16:56 +0530 https://www.taxtmi.com/acts?id=16944