https://www.taxtmi.com/acts?id=44742 Article 26 provides for the exchange of information necessary to implement the Convention, requiring that received information be treated as secret and used only by persons or authorities concerned with assessment, collection, enforcement, prosecution, or appeals in relation to the covered taxes; disclosure is otherwise limited to public court proceedings or judicial decisions. It also excludes any obligation to take measures contrary to domestic law or practice, to provide information not obtainable under law or normal administration, or to disclose trade/business secrets or information contrary to public policy. en-us Wed, 16 Oct 2024 14:33:13 +0530 Tue, 22 Oct 2024 15:51:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44742 Article 26 provides for the exchange of information necessary to implement the Convention, requiring that received information be treated as secret and used only by persons or authorities concerned with assessment, collection, enforcement, prosecution, or appeals in relation to the covered taxes; disclosure is otherwise limited to public court proceedings or judicial decisions. It also excludes any obligation to take measures contrary to domestic law or practice, to provide information not obtainable under law or normal administration, or to disclose trade/business secrets or information contrary to public policy. Act-Rules DTAA Wed, 16 Oct 2024 14:33:13 +0530 https://www.taxtmi.com/acts?id=44742