https://www.taxtmi.com/acts?id=43486 The Protocol enlarges the definition of company to include establishments ("Anstalten"), allows identity to be determined from equivalent elements when a taxpayer's name is unnecessary, and requires written formal communications and requests for information between competent authorities. It permits exchange of documents created before the Agreement's tax-year scope when foreseeably relevant to a request and usable only in the context of an ongoing investigation or examination, and affirms non-discriminatory tax treatment notwithstanding differences in tax transparency. en-us Thu, 11 Jul 2024 12:47:43 +0530 Fri, 07 Feb 2025 18:10:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=43486 The Protocol enlarges the definition of company to include establishments ("Anstalten"), allows identity to be determined from equivalent elements when a taxpayer's name is unnecessary, and requires written formal communications and requests for information between competent authorities. It permits exchange of documents created before the Agreement's tax-year scope when foreseeably relevant to a request and usable only in the context of an ongoing investigation or examination, and affirms non-discriminatory tax treatment notwithstanding differences in tax transparency. Act-Rules DTAA Thu, 11 Jul 2024 12:47:43 +0530 https://www.taxtmi.com/acts?id=43486