https://www.taxtmi.com/acts?id=20135 The competent authorities shall exchange information foreseeably relevant to administering or enforcing taxes covered by the Agreement; such information must be treated as secret and disclosed only to persons or authorities concerned with assessment, collection, enforcement, prosecution or appeals and used only for those purposes. A State need not change laws or provide information unobtainable under its laws, nor disclose trade or professional secrets or information contrary to public policy. Requested States must use their information gathering measures to obtain information even without domestic interest and cannot decline solely because information is held by banks, nominees, agents or in fiduciary capacity. en-us Fri, 04 Dec 2015 14:23:47 +0530 Mon, 02 Dec 2024 12:08:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20135 The competent authorities shall exchange information foreseeably relevant to administering or enforcing taxes covered by the Agreement; such information must be treated as secret and disclosed only to persons or authorities concerned with assessment, collection, enforcement, prosecution or appeals and used only for those purposes. A State need not change laws or provide information unobtainable under its laws, nor disclose trade or professional secrets or information contrary to public policy. Requested States must use their information gathering measures to obtain information even without domestic interest and cannot decline solely because information is held by banks, nominees, agents or in fiduciary capacity. Act-Rules DTAA Fri, 04 Dec 2015 14:23:47 +0530 https://www.taxtmi.com/acts?id=20135