https://www.taxtmi.com/acts?id=18189 Article 7 permits the requested Party to decline assistance when a request fails to conform with the Agreement, when the requesting Party has not exhausted domestic means to obtain the information (unless disproportionate difficulty arises), or when disclosure would conflict with public policy. It exempts obligations to supply trade or commercial secrets, privileged client-legal adviser communications produced for legal advice or proceedings, or to undertake measures contrary to domestic laws, while preventing refusal solely because the tax claim is disputed and limiting obligations to information obtainable under the requesting Party's own laws. en-us Thu, 13 Feb 2014 12:36:39 +0530 Tue, 04 Feb 2025 16:52:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18189 Article 7 permits the requested Party to decline assistance when a request fails to conform with the Agreement, when the requesting Party has not exhausted domestic means to obtain the information (unless disproportionate difficulty arises), or when disclosure would conflict with public policy. It exempts obligations to supply trade or commercial secrets, privileged client-legal adviser communications produced for legal advice or proceedings, or to undertake measures contrary to domestic laws, while preventing refusal solely because the tax claim is disputed and limiting obligations to information obtainable under the requesting Party's own laws. Act-Rules DTAA Thu, 13 Feb 2014 12:36:39 +0530 https://www.taxtmi.com/acts?id=18189