https://www.taxtmi.com/acts?id=43495 The Amending Protocol replaces Article 26 with a comprehensive Exchange of Information regime: competent authorities shall exchange foreseeably relevant tax information, treat received information as secret, restrict disclosure and use to tax assessment, collection, enforcement, appeals or oversight, and permit other uses only if allowed by both States and authorised by the supplying State. Limits preserve domestic law and public policy protections and do not permit refusal solely because the requested information is held by banks, financial institutions, nominees or fiduciaries; contracting States must use their information-gathering measures to obtain requested information. en-us Tue, 16 Jul 2024 15:38:54 +0530 Sat, 30 Nov 2024 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=43495 The Amending Protocol replaces Article 26 with a comprehensive Exchange of Information regime: competent authorities shall exchange foreseeably relevant tax information, treat received information as secret, restrict disclosure and use to tax assessment, collection, enforcement, appeals or oversight, and permit other uses only if allowed by both States and authorised by the supplying State. Limits preserve domestic law and public policy protections and do not permit refusal solely because the requested information is held by banks, financial institutions, nominees or fiduciaries; contracting States must use their information-gathering measures to obtain requested information. Act-Rules DTAA Tue, 16 Jul 2024 15:38:54 +0530 https://www.taxtmi.com/acts?id=43495