https://www.taxtmi.com/acts?id=19362 Article 26 requires competent authorities to exchange information, including documents, necessary to carry out the Agreement or domestic tax laws for covered taxes, subject to confidentiality and disclosure only to persons or authorities involved in assessment, collection, enforcement, prosecution, or appeals; information may be used for other purposes only if permitted by both States' laws and authorised by the supplying State. A State need not act contrary to its laws, supply unobtainable information, or disclose trade or professional secrets or information contrary to public policy, but must use its information gathering measures to obtain requested information and may not refuse solely because information is held by financial intermediaries or relates to ownership interests. en-us Fri, 20 Mar 2015 16:24:51 +0530 Wed, 13 Nov 2024 17:13:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19362 Article 26 requires competent authorities to exchange information, including documents, necessary to carry out the Agreement or domestic tax laws for covered taxes, subject to confidentiality and disclosure only to persons or authorities involved in assessment, collection, enforcement, prosecution, or appeals; information may be used for other purposes only if permitted by both States' laws and authorised by the supplying State. A State need not act contrary to its laws, supply unobtainable information, or disclose trade or professional secrets or information contrary to public policy, but must use its information gathering measures to obtain requested information and may not refuse solely because information is held by financial intermediaries or relates to ownership interests. Act-Rules DTAA Fri, 20 Mar 2015 16:24:51 +0530 https://www.taxtmi.com/acts?id=19362