https://www.taxtmi.com/acts?id=43177 Article 5 requires the requested Party's competent authority to provide, upon request, tax-relevant information regardless of domestic need or criminal equivalence and to use all available information-gathering measures to comply. Parties must authorize access to information held by financial institutions, nominees, trustees and persons acting fiduciary, and legal and beneficial ownership details of companies, funds, trusts and foundations, with a proportionality carve-out for publicly traded entities. Requests must include specified identifying, temporal and evidentiary details; the requested authority must acknowledge receipt and notify deficiencies within 60 days and explain inability, obstacles or refusal within 90 days. en-us Thu, 08 Feb 2024 16:56:42 +0530 Sat, 08 Feb 2025 11:27:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=43177 Article 5 requires the requested Party's competent authority to provide, upon request, tax-relevant information regardless of domestic need or criminal equivalence and to use all available information-gathering measures to comply. Parties must authorize access to information held by financial institutions, nominees, trustees and persons acting fiduciary, and legal and beneficial ownership details of companies, funds, trusts and foundations, with a proportionality carve-out for publicly traded entities. Requests must include specified identifying, temporal and evidentiary details; the requested authority must acknowledge receipt and notify deficiencies within 60 days and explain inability, obstacles or refusal within 90 days. Act-Rules DTAA Thu, 08 Feb 2024 16:56:42 +0530 https://www.taxtmi.com/acts?id=43177