https://www.taxtmi.com/acts?id=17126 Contracting States must exchange information foreseeably relevant to implementing the Agreement or administering domestic tax laws; such information is to be treated as secret and disclosed only to persons or authorities concerned with tax assessment, collection, enforcement, prosecution, appeals or oversight and used only for those purposes unless both States' laws permit other uses and the supplying State authorizes them. States need not change laws or produce unobtainable information, but must use information gathering measures to obtain requested information and may not refuse solely because it is held by banks, financial institutions, nominees, fiduciaries or concerns ownership interests. en-us Thu, 31 Jan 2013 16:50:17 +0530 Fri, 20 Dec 2024 16:19:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17126 Contracting States must exchange information foreseeably relevant to implementing the Agreement or administering domestic tax laws; such information is to be treated as secret and disclosed only to persons or authorities concerned with tax assessment, collection, enforcement, prosecution, appeals or oversight and used only for those purposes unless both States' laws permit other uses and the supplying State authorizes them. States need not change laws or produce unobtainable information, but must use information gathering measures to obtain requested information and may not refuse solely because it is held by banks, financial institutions, nominees, fiduciaries or concerns ownership interests. Act-Rules DTAA Thu, 31 Jan 2013 16:50:17 +0530 https://www.taxtmi.com/acts?id=17126