https://www.taxtmi.com/acts?id=44867 Article 26 requires the competent authorities of the Contracting States to exchange information necessary for applying the Convention and domestic tax laws, with such information treated as secret and disclosed only to persons or authorities involved in assessment, collection, enforcement, prosecution, appeals, or in public court proceedings; use is limited to those tax purposes. The Article limits the duty to supply information by excluding obligations to take measures contrary to domestic law or practice, to provide information not obtainable under law or normal administration, or to disclose trade or professional secrets or information contrary to public policy. en-us Wed, 16 Oct 2024 15:56:49 +0530 Tue, 22 Oct 2024 15:15:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44867 Article 26 requires the competent authorities of the Contracting States to exchange information necessary for applying the Convention and domestic tax laws, with such information treated as secret and disclosed only to persons or authorities involved in assessment, collection, enforcement, prosecution, appeals, or in public court proceedings; use is limited to those tax purposes. The Article limits the duty to supply information by excluding obligations to take measures contrary to domestic law or practice, to provide information not obtainable under law or normal administration, or to disclose trade or professional secrets or information contrary to public policy. Act-Rules DTAA Wed, 16 Oct 2024 15:56:49 +0530 https://www.taxtmi.com/acts?id=44867