https://www.taxtmi.com/notifications?id=125335 The Protocol amends the India-Kuwait tax agreement by specifying the Kuwaiti tax coverage and replacing Article 26 with an expanded Exchange of Information regime requiring competent authorities to exchange foreseeably relevant tax information, maintain confidentiality consistent with domestic law, permit limited authorised secondary use, and use information-gathering measures to obtain requested data even absent domestic interest; bank or fiduciary status is not a ground to refuse information. It also provides for mutual assistance in revenue collection and enters into force after reciprocal completion of domestic procedures. en-us Fri, 04 May 2018 00:00:00 +0530 Sat, 05 May 2018 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=125335 The Protocol amends the India-Kuwait tax agreement by specifying the Kuwaiti tax coverage and replacing Article 26 with an expanded Exchange of Information regime requiring competent authorities to exchange foreseeably relevant tax information, maintain confidentiality consistent with domestic law, permit limited authorised secondary use, and use information-gathering measures to obtain requested data even absent domestic interest; bank or fiduciary status is not a ground to refuse information. It also provides for mutual assistance in revenue collection and enters into force after reciprocal completion of domestic procedures. Notifications Income Tax Fri, 04 May 2018 00:00:00 +0530 https://www.taxtmi.com/notifications?id=125335