https://www.taxtmi.com/acts?id=22119 Article 7 permits the requested Party to decline information requests where the request is nonconforming, where domestic means have not been exhausted (unless disproportionate difficulty exists), or where disclosure would breach public policy. It exempts obligations to provide trade or professional secrets, attorney-client confidential communications created for legal advice or proceedings, and to perform administrative measures contrary to domestic law. Requests cannot be refused merely because the tax claim is disputed; the requested Party is not required to obtain information a requesting Party could not obtain under its own laws, may supply information despite incomplete Article 5 particulars if domestic law allows, and may decline requests that seek to enforce discriminatory tax measures. en-us Tue, 20 Sep 2016 11:03:12 +0530 Mon, 10 Feb 2025 10:31:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=22119 Article 7 permits the requested Party to decline information requests where the request is nonconforming, where domestic means have not been exhausted (unless disproportionate difficulty exists), or where disclosure would breach public policy. It exempts obligations to provide trade or professional secrets, attorney-client confidential communications created for legal advice or proceedings, and to perform administrative measures contrary to domestic law. Requests cannot be refused merely because the tax claim is disputed; the requested Party is not required to obtain information a requesting Party could not obtain under its own laws, may supply information despite incomplete Article 5 particulars if domestic law allows, and may decline requests that seek to enforce discriminatory tax measures. Act-Rules DTAA Tue, 20 Sep 2016 11:03:12 +0530 https://www.taxtmi.com/acts?id=22119