https://www.taxtmi.com/acts?id=37382 The provision treats arbitration panel members, up to three staff per member, and prospective arbitrators (only as needed to verify qualifications) as persons to whom tax information may be disclosed; information received by them and information received by competent authorities from the panel is regarded as exchanged under the Covered Tax Agreement's exchange-of-information and administrative-assistance provisions. Competent authorities must obtain written confidentiality and nondisclosure undertakings from panel members and staff prior to their participation, consistent with the Covered Tax Agreement and applicable domestic law. en-us Tue, 20 Aug 2019 16:40:37 +0530 Mon, 10 Feb 2025 17:29:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37382 The provision treats arbitration panel members, up to three staff per member, and prospective arbitrators (only as needed to verify qualifications) as persons to whom tax information may be disclosed; information received by them and information received by competent authorities from the panel is regarded as exchanged under the Covered Tax Agreement's exchange-of-information and administrative-assistance provisions. Competent authorities must obtain written confidentiality and nondisclosure undertakings from panel members and staff prior to their participation, consistent with the Covered Tax Agreement and applicable domestic law. Act-Rules DTAA Tue, 20 Aug 2019 16:40:37 +0530 https://www.taxtmi.com/acts?id=37382