https://www.taxtmi.com/acts?id=36601 Article 5 requires the competent authority of a requested Party to provide information for treaty tax purposes irrespective of the requested Party's own tax needs, using all relevant information gathering measures where existing holdings are insufficient. Authorities must, to the extent allowed by domestic law, supply depositions and authenticated originals when requested. Parties must ensure access to information from banks, financial institutions, nominees, trustees and on legal and beneficial ownership of entities, trusts and foundations, subject to a proportionality exception for publicly traded entities and public collective investment funds. en-us Fri, 24 May 2019 11:09:15 +0530 Fri, 07 Feb 2025 16:22:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=36601 Article 5 requires the competent authority of a requested Party to provide information for treaty tax purposes irrespective of the requested Party's own tax needs, using all relevant information gathering measures where existing holdings are insufficient. Authorities must, to the extent allowed by domestic law, supply depositions and authenticated originals when requested. Parties must ensure access to information from banks, financial institutions, nominees, trustees and on legal and beneficial ownership of entities, trusts and foundations, subject to a proportionality exception for publicly traded entities and public collective investment funds. Act-Rules DTAA Fri, 24 May 2019 11:09:15 +0530 https://www.taxtmi.com/acts?id=36601