https://www.taxtmi.com/acts?id=20737 Competent authorities must exchange information foreseeably relevant for implementing the Agreement or administering and enforcing domestic tax laws, treating received information as secret and limiting disclosure to tax assessment, collection, enforcement, prosecution, appeals and oversight. A State need not act contrary to its laws or administrative practice, supply unobtainable information, or disclose trade or public policy sensitive secrets; however, requested States must use information gathering measures to obtain requested information even without a domestic interest, and cannot refuse solely because information is held by banks, financial institutions, nominees, agents or fiduciaries or concerns ownership interests. en-us Mon, 28 Mar 2016 14:27:52 +0530 Thu, 28 Nov 2024 16:33:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20737 Competent authorities must exchange information foreseeably relevant for implementing the Agreement or administering and enforcing domestic tax laws, treating received information as secret and limiting disclosure to tax assessment, collection, enforcement, prosecution, appeals and oversight. A State need not act contrary to its laws or administrative practice, supply unobtainable information, or disclose trade or public policy sensitive secrets; however, requested States must use information gathering measures to obtain requested information even without a domestic interest, and cannot refuse solely because information is held by banks, financial institutions, nominees, agents or fiduciaries or concerns ownership interests. Act-Rules DTAA Mon, 28 Mar 2016 14:27:52 +0530 https://www.taxtmi.com/acts?id=20737