https://www.taxtmi.com/acts?id=16952 Article 30 permits a State to declare reservations limiting or excluding specified categories of administrative assistance in tax matters, including non-provision of assistance for particular taxes, refusal to assist in recovery of tax claims or administrative fines, refusal to serve documents or to permit service by post, exclusions for pre-existing tax claims, and temporal limitations on assistance. Only the enumerated reservations are permitted. Reservations made after ratification take effect after a notice period, and reservations may be withdrawn by notification to a Depositary, with withdrawal effective on receipt; a State making a reservation cannot require application of the excluded provision by others. en-us Fri, 07 Sep 2012 11:20:32 +0530 Sat, 16 Nov 2024 13:17:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16952 Article 30 permits a State to declare reservations limiting or excluding specified categories of administrative assistance in tax matters, including non-provision of assistance for particular taxes, refusal to assist in recovery of tax claims or administrative fines, refusal to serve documents or to permit service by post, exclusions for pre-existing tax claims, and temporal limitations on assistance. Only the enumerated reservations are permitted. Reservations made after ratification take effect after a notice period, and reservations may be withdrawn by notification to a Depositary, with withdrawal effective on receipt; a State making a reservation cannot require application of the excluded provision by others. Act-Rules DTAA Fri, 07 Sep 2012 11:20:32 +0530 https://www.taxtmi.com/acts?id=16952