https://www.taxtmi.com/acts?id=22054 Article 5 requires the competent authority of the requested Party to provide, upon request, information for tax purposes irrespective of domestic need or criminal character; to use all relevant information gathering measures where existing holdings are insufficient; and, subject to domestic law, to furnish depositions and authenticated originals. Contracting Parties must empower authorities to obtain information from banks, fiduciaries and persons, and to secure legal and beneficial ownership details for entities, trusts and foundations, while exempting publicly traded entities where obtaining ownership data would cause disproportionate difficulties. Requests must show foreseeable relevance and authorities must confirm receipt and report inability to comply. en-us Thu, 04 Aug 2016 10:26:44 +0530 Sat, 08 Feb 2025 10:14:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=22054 Article 5 requires the competent authority of the requested Party to provide, upon request, information for tax purposes irrespective of domestic need or criminal character; to use all relevant information gathering measures where existing holdings are insufficient; and, subject to domestic law, to furnish depositions and authenticated originals. Contracting Parties must empower authorities to obtain information from banks, fiduciaries and persons, and to secure legal and beneficial ownership details for entities, trusts and foundations, while exempting publicly traded entities where obtaining ownership data would cause disproportionate difficulties. Requests must show foreseeable relevance and authorities must confirm receipt and report inability to comply. Act-Rules DTAA Thu, 04 Aug 2016 10:26:44 +0530 https://www.taxtmi.com/acts?id=22054