https://www.taxtmi.com/acts?id=32300 Article 27 mandates exchange of information necessary for tax administration and enforcement, requiring secrecy and restricting disclosure to authorities concerned with assessment, collection, enforcement, prosecution, appeals or oversight, while permitting judicial disclosure. Limits preserve domestic laws and administrative practices and protect trade secrets and public policy, yet obligate States to use information gathering measures even without a domestic interest and not to refuse requests solely because information is held by financial intermediaries or concerns ownership interests. en-us Tue, 15 May 2018 17:35:34 +0530 Mon, 09 Dec 2024 11:31:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=32300 Article 27 mandates exchange of information necessary for tax administration and enforcement, requiring secrecy and restricting disclosure to authorities concerned with assessment, collection, enforcement, prosecution, appeals or oversight, while permitting judicial disclosure. Limits preserve domestic laws and administrative practices and protect trade secrets and public policy, yet obligate States to use information gathering measures even without a domestic interest and not to refuse requests solely because information is held by financial intermediaries or concerns ownership interests. Act-Rules DTAA Tue, 15 May 2018 17:35:34 +0530 https://www.taxtmi.com/acts?id=32300