https://www.taxtmi.com/acts?id=22117 Article 5 requires the competent authority of the requested Party to provide, upon request for tax purposes, information regardless of its own tax needs or whether the conduct would be a domestic crime, and to use all relevant information gathering measures to obtain information. It allows depositions and authenticated originals where permitted by law, mandates authority to obtain bank and fiduciary records and legal and beneficial ownership information across entities and arrangements (with a proportionality exception for publicly traded entities), and prescribes required contents of requests and prompt acknowledgement and communication of deficiencies or obstacles. en-us Tue, 20 Sep 2016 11:02:36 +0530 Mon, 10 Feb 2025 10:30:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=22117 Article 5 requires the competent authority of the requested Party to provide, upon request for tax purposes, information regardless of its own tax needs or whether the conduct would be a domestic crime, and to use all relevant information gathering measures to obtain information. It allows depositions and authenticated originals where permitted by law, mandates authority to obtain bank and fiduciary records and legal and beneficial ownership information across entities and arrangements (with a proportionality exception for publicly traded entities), and prescribes required contents of requests and prompt acknowledgement and communication of deficiencies or obstacles. Act-Rules DTAA Tue, 20 Sep 2016 11:02:36 +0530 https://www.taxtmi.com/acts?id=22117