https://www.taxtmi.com/acts?id=43179 Article 7 permits the requested Party to decline assistance where a request is non conforming, where domestic means to obtain the information have not been exhausted unless disproportionate difficulty would result, or where disclosure would violate public policy. The Article preserves protections for trade, business, industrial, commercial or professional secrets and legal professional privilege, and disallows obligations to adopt measures inconsistent with domestic laws, while preventing refusal solely because the tax claim is disputed or because certain Article 5 information is absent if the information can otherwise be provided. en-us Thu, 08 Feb 2024 16:57:44 +0530 Sat, 08 Feb 2025 11:36:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=43179 Article 7 permits the requested Party to decline assistance where a request is non conforming, where domestic means to obtain the information have not been exhausted unless disproportionate difficulty would result, or where disclosure would violate public policy. The Article preserves protections for trade, business, industrial, commercial or professional secrets and legal professional privilege, and disallows obligations to adopt measures inconsistent with domestic laws, while preventing refusal solely because the tax claim is disputed or because certain Article 5 information is absent if the information can otherwise be provided. Act-Rules DTAA Thu, 08 Feb 2024 16:57:44 +0530 https://www.taxtmi.com/acts?id=43179