https://www.taxtmi.com/acts?id=19955 The Agreement permits the requested Party to refuse assistance where requests do not conform, where domestic means have not been exhausted unless disproportionate difficulty would result, or where disclosure would breach public policy. It excludes obligations to supply trade or professional secrets and privileged legal communications, and to undertake measures contrary to domestic law, while ensuring requests cannot be refused solely because the tax claim is disputed or incomplete if the information can be provided under the requested Party's law. Comparable inability to obtain information and protection against discriminatory enforcement are also recognised. en-us Thu, 20 Aug 2015 11:20:40 +0530 Sat, 08 Feb 2025 13:33:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19955 The Agreement permits the requested Party to refuse assistance where requests do not conform, where domestic means have not been exhausted unless disproportionate difficulty would result, or where disclosure would breach public policy. It excludes obligations to supply trade or professional secrets and privileged legal communications, and to undertake measures contrary to domestic law, while ensuring requests cannot be refused solely because the tax claim is disputed or incomplete if the information can be provided under the requested Party's law. Comparable inability to obtain information and protection against discriminatory enforcement are also recognised. Act-Rules DTAA Thu, 20 Aug 2015 11:20:40 +0530 https://www.taxtmi.com/acts?id=19955