https://www.taxtmi.com/acts?id=37593 Article 7 permits the Requested Party to decline assistance where a request does not conform to the agreement, domestic remedies have not been exhausted absent disproportionate difficulty, or disclosure would contradict public policy. It excludes compelled disclosure of trade or commercial secrets while clarifying exceptions, preserves legal privilege for client-attorney communications (subject to exclusions for criminal-intended documents and permitted identification where privilege is not breached), prevents refusal solely due to disputed tax liability, and limits obligations to information obtainable under the Requesting Party's own laws or administrative practice, including prohibiting assistance for discriminatory tax enforcement. en-us Tue, 17 Sep 2019 18:11:52 +0530 Tue, 11 Feb 2025 10:57:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37593 Article 7 permits the Requested Party to decline assistance where a request does not conform to the agreement, domestic remedies have not been exhausted absent disproportionate difficulty, or disclosure would contradict public policy. It excludes compelled disclosure of trade or commercial secrets while clarifying exceptions, preserves legal privilege for client-attorney communications (subject to exclusions for criminal-intended documents and permitted identification where privilege is not breached), prevents refusal solely due to disputed tax liability, and limits obligations to information obtainable under the Requesting Party's own laws or administrative practice, including prohibiting assistance for discriminatory tax enforcement. Act-Rules DTAA Tue, 17 Sep 2019 18:11:52 +0530 https://www.taxtmi.com/acts?id=37593