https://www.taxtmi.com/acts?id=23487 Exchange of information requires competent authorities to share foreseeably relevant information, including documents, for administering or enforcing domestic tax laws and the Convention. Received information must be kept secret and disclosed only to persons or authorities concerned with assessment, collection, enforcement, prosecution, appeals or oversight, and used solely for those purposes unless both States permit other uses and the supplying authority authorises them. States need not adopt measures contrary to domestic law, provide unobtainable information, or disclose trade or professional secrets or information contrary to public policy, but cannot refuse solely because information is held by banks or fiduciaries. en-us Tue, 17 Jan 2017 10:09:37 +0530 Thu, 14 Nov 2024 17:40:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23487 Exchange of information requires competent authorities to share foreseeably relevant information, including documents, for administering or enforcing domestic tax laws and the Convention. Received information must be kept secret and disclosed only to persons or authorities concerned with assessment, collection, enforcement, prosecution, appeals or oversight, and used solely for those purposes unless both States permit other uses and the supplying authority authorises them. States need not adopt measures contrary to domestic law, provide unobtainable information, or disclose trade or professional secrets or information contrary to public policy, but cannot refuse solely because information is held by banks or fiduciaries. Act-Rules DTAA Tue, 17 Jan 2017 10:09:37 +0530 https://www.taxtmi.com/acts?id=23487