https://www.taxtmi.com/acts?id=43993 Article 26 requires competent authorities to exchange information necessary for implementing the Convention or domestic tax laws, treating received information as secret and limiting its use to persons involved in assessment, collection, enforcement, prosecution or appeals for covered taxes, while allowing disclosure in public court proceedings; it also exempts States from obligations that conflict with domestic laws or practices, from supplying unobtainable information, and from disclosing trade secrets or information contrary to public policy. en-us Tue, 03 Sep 2024 10:46:44 +0530 Thu, 21 Nov 2024 17:37:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=43993 Article 26 requires competent authorities to exchange information necessary for implementing the Convention or domestic tax laws, treating received information as secret and limiting its use to persons involved in assessment, collection, enforcement, prosecution or appeals for covered taxes, while allowing disclosure in public court proceedings; it also exempts States from obligations that conflict with domestic laws or practices, from supplying unobtainable information, and from disclosing trade secrets or information contrary to public policy. Act-Rules DTAA Tue, 03 Sep 2024 10:46:44 +0530 https://www.taxtmi.com/acts?id=43993