https://www.taxtmi.com/acts?id=18030 Article 5 requires the requested Party's competent authority to provide, upon request, tax-relevant information and, if necessary, to use all relevant information-gathering measures permitted by domestic law. It authorises transmission of witness depositions and authenticated records where allowable, mandates authority to obtain bank, financial, agent and fiduciary records and legal and beneficial ownership details across entities and ownership chains, exempts public market entities when disproportionate difficulties arise, and sets content and procedural requirements to demonstrate foreseeable relevance and ensure prompt responses. en-us Wed, 24 Jul 2013 10:58:49 +0530 Tue, 04 Feb 2025 10:36:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18030 Article 5 requires the requested Party's competent authority to provide, upon request, tax-relevant information and, if necessary, to use all relevant information-gathering measures permitted by domestic law. It authorises transmission of witness depositions and authenticated records where allowable, mandates authority to obtain bank, financial, agent and fiduciary records and legal and beneficial ownership details across entities and ownership chains, exempts public market entities when disproportionate difficulties arise, and sets content and procedural requirements to demonstrate foreseeable relevance and ensure prompt responses. Act-Rules DTAA Wed, 24 Jul 2013 10:58:49 +0530 https://www.taxtmi.com/acts?id=18030