https://www.taxtmi.com/acts?id=44929 Article 27 requires competent authorities to exchange information, including documents, necessary for implementing the Agreement and domestic tax laws; such information must be treated as secret and used only for assessment, collection, enforcement, prosecution or appeals, with limited disclosure to relevant persons or authorities and in public judicial proceedings. A State need not change its laws or provide unobtainable information or disclose trade or public policy sensitive secrets, but must use its information gathering measures to obtain requested information and cannot refuse solely because information is held by banks, financial institutions, nominees, agents, fiduciaries or concerns ownership interests. en-us Wed, 16 Oct 2024 16:58:14 +0530 Tue, 22 Oct 2024 14:37:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44929 Article 27 requires competent authorities to exchange information, including documents, necessary for implementing the Agreement and domestic tax laws; such information must be treated as secret and used only for assessment, collection, enforcement, prosecution or appeals, with limited disclosure to relevant persons or authorities and in public judicial proceedings. A State need not change its laws or provide unobtainable information or disclose trade or public policy sensitive secrets, but must use its information gathering measures to obtain requested information and cannot refuse solely because information is held by banks, financial institutions, nominees, agents, fiduciaries or concerns ownership interests. Act-Rules DTAA Wed, 16 Oct 2024 16:58:14 +0530 https://www.taxtmi.com/acts?id=44929