https://www.taxtmi.com/acts?id=19953 Exchange of information on request requires the requested Party's competent authority to provide tax-relevant information and to use all available information-gathering measures, including obtaining records and witness depositions where allowed. Authorities must be able to access records from banks, financial institutions, agents, nominees and trustees and to secure legal and beneficial ownership information for entities and ownership chains, subject to a limitation for publicly traded companies and public funds. Requests must establish foreseeable relevance by identifying the person, period, nature and tax purpose of the request, grounds for the information's location, and confirmation that domestic means were pursued; the requested authority must acknowledge requests, notify deficiencies and either supply information or explain any inability promptly. en-us Thu, 20 Aug 2015 11:19:48 +0530 Sat, 08 Feb 2025 13:31:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19953 Exchange of information on request requires the requested Party's competent authority to provide tax-relevant information and to use all available information-gathering measures, including obtaining records and witness depositions where allowed. Authorities must be able to access records from banks, financial institutions, agents, nominees and trustees and to secure legal and beneficial ownership information for entities and ownership chains, subject to a limitation for publicly traded companies and public funds. Requests must establish foreseeable relevance by identifying the person, period, nature and tax purpose of the request, grounds for the information's location, and confirmation that domestic means were pursued; the requested authority must acknowledge requests, notify deficiencies and either supply information or explain any inability promptly. Act-Rules DTAA Thu, 20 Aug 2015 11:19:48 +0530 https://www.taxtmi.com/acts?id=19953