https://www.taxtmi.com/notifications?id=121698 The Protocol replaces Article 27 with an expanded Exchange of Information article mandating routine and on request sharing of information and documents necessary for administering the Agreement and domestic tax laws, with confidentiality protections, limited disclosure for secret information, and explicit inclusion of information held by banks, financial institutions, nominees or fiduciaries. It also inserts Article 27A on Assistance in the Collection of Taxes, requiring Contracting States to accept and enforce revenue claims and take conservatory measures under their domestic laws, subject to specified exceptions and procedural limits. en-us Wed, 30 Aug 2017 00:00:00 +0530 Thu, 26 Dec 2024 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=121698 The Protocol replaces Article 27 with an expanded Exchange of Information article mandating routine and on request sharing of information and documents necessary for administering the Agreement and domestic tax laws, with confidentiality protections, limited disclosure for secret information, and explicit inclusion of information held by banks, financial institutions, nominees or fiduciaries. It also inserts Article 27A on Assistance in the Collection of Taxes, requiring Contracting States to accept and enforce revenue claims and take conservatory measures under their domestic laws, subject to specified exceptions and procedural limits. Notifications Income Tax Wed, 30 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=121698