https://www.taxtmi.com/acts?id=44897 Article 26 allows competent authorities to exchange information and documents necessary for administering the Convention or domestic tax laws, notably to prevent fraud or evasion. Exchanged information must be treated as secret and disclosed only to persons or authorities concerned with assessment, collection, enforcement, prosecution or appeals for the covered taxes and used only for those purposes, though disclosure in public court proceedings or judicial decisions is allowed. States are not required to contravene their laws or practices, to provide unobtainable information, or to disclose trade secrets or information contrary to public policy. en-us Wed, 16 Oct 2024 16:32:57 +0530 Tue, 22 Oct 2024 15:33:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44897 Article 26 allows competent authorities to exchange information and documents necessary for administering the Convention or domestic tax laws, notably to prevent fraud or evasion. Exchanged information must be treated as secret and disclosed only to persons or authorities concerned with assessment, collection, enforcement, prosecution or appeals for the covered taxes and used only for those purposes, though disclosure in public court proceedings or judicial decisions is allowed. States are not required to contravene their laws or practices, to provide unobtainable information, or to disclose trade secrets or information contrary to public policy. Act-Rules DTAA Wed, 16 Oct 2024 16:32:57 +0530 https://www.taxtmi.com/acts?id=44897