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    <title>Furnishing of information to treaty partner countries under DTAA.</title>
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    <description>Routine exchange of information under the Exchange of Information article of DTAAs requires half yearly proforma reports to the Board concerning transactions involving treaty partner country recipients; the monetary threshold for routine reporting is raised and reports for periods ending 30 June and 30 December must reach the Board by the end of the following month. Additionally, authorities must send suo motu, self contained briefs to the Board where tax evasion in the treaty partner country is suspected.</description>
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