https://www.taxtmi.com/acts?id=18046 Article 7 permits the requested Party to decline assistance when a request fails to conform to the Agreement, when the requesting Party has not exhausted domestic means to obtain the information except where disproportionate difficulty would result, or where disclosure would violate public policy. It bars an obligation to supply information revealing trade, business, industrial, commercial or professional secrets or trade processes and protects confidential client-legal adviser communications produced for legal advice or proceedings. Requests cannot be refused solely because the tax claim is disputed, and the requested Party need not provide information that the requesting Party could not obtain in similar circumstances or that would enforce a discriminatory tax rule. en-us Wed, 24 Jul 2013 11:27:50 +0530 Tue, 11 Feb 2025 13:03:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18046 Article 7 permits the requested Party to decline assistance when a request fails to conform to the Agreement, when the requesting Party has not exhausted domestic means to obtain the information except where disproportionate difficulty would result, or where disclosure would violate public policy. It bars an obligation to supply information revealing trade, business, industrial, commercial or professional secrets or trade processes and protects confidential client-legal adviser communications produced for legal advice or proceedings. Requests cannot be refused solely because the tax claim is disputed, and the requested Party need not provide information that the requesting Party could not obtain in similar circumstances or that would enforce a discriminatory tax rule. Act-Rules DTAA Wed, 24 Jul 2013 11:27:50 +0530 https://www.taxtmi.com/acts?id=18046