https://www.taxtmi.com/acts?id=18019 Article 26 requires competent authorities to exchange tax information, including documents or certified copies, necessary for administering and enforcing domestic tax laws and the Agreement; exchanged information must be kept confidential and used only for tax assessment, collection, enforcement, appeals or oversight, unless both States' laws permit other uses with supplying authority consent. Limits include no obligation to alter domestic law or administrative practice, to provide unavailable information, or to disclose trade secrets or information contrary to public policy, while requested States must use their information-gathering measures and cannot refuse solely because information is held by banks, nominees or fiduciaries. en-us Mon, 22 Jul 2013 16:49:25 +0530 Mon, 18 Nov 2024 14:59:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18019 Article 26 requires competent authorities to exchange tax information, including documents or certified copies, necessary for administering and enforcing domestic tax laws and the Agreement; exchanged information must be kept confidential and used only for tax assessment, collection, enforcement, appeals or oversight, unless both States' laws permit other uses with supplying authority consent. Limits include no obligation to alter domestic law or administrative practice, to provide unavailable information, or to disclose trade secrets or information contrary to public policy, while requested States must use their information-gathering measures and cannot refuse solely because information is held by banks, nominees or fiduciaries. Act-Rules DTAA Mon, 22 Jul 2013 16:49:25 +0530 https://www.taxtmi.com/acts?id=18019