https://www.taxtmi.com/acts?id=37608 Article 7 permits a requested Party to refuse assistance where a request is non conforming, where the requesting Party has not exhausted domestic means to obtain information (unless disproportionate difficulty would result), or where disclosure would violate public policy. The Article protects trade, business, industrial, commercial or professional secrets and confidential client legal counsel communications produced for legal advice or proceedings. It allows refusal when providing information would contradict the requested Party's laws or administrative practices, while forbidding refusal solely because a tax claim is disputed and restricting requests that seek to enforce discriminatory tax measures. en-us Wed, 18 Sep 2019 09:43:01 +0530 Fri, 07 Feb 2025 15:22:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37608 Article 7 permits a requested Party to refuse assistance where a request is non conforming, where the requesting Party has not exhausted domestic means to obtain information (unless disproportionate difficulty would result), or where disclosure would violate public policy. The Article protects trade, business, industrial, commercial or professional secrets and confidential client legal counsel communications produced for legal advice or proceedings. It allows refusal when providing information would contradict the requested Party's laws or administrative practices, while forbidding refusal solely because a tax claim is disputed and restricting requests that seek to enforce discriminatory tax measures. Act-Rules DTAA Wed, 18 Sep 2019 09:43:01 +0530 https://www.taxtmi.com/acts?id=37608