https://www.taxtmi.com/acts?id=44960 Competent authorities must exchange foreseeably relevant tax information (including documents) for treaty application and tax administration; received information is secret and usable only by assessment, collection, enforcement, prosecution, appeals or oversight authorities unless both States' laws and the supplying authority permit other uses; States need not take measures contrary to their laws, need not supply unobtainable information, and may withhold trade secrets or information contrary to public policy, but may not refuse solely because the requested State lacks a domestic interest or because information is held by financial institutions or fiduciaries. en-us Wed, 16 Oct 2024 17:23:12 +0530 Tue, 22 Oct 2024 14:52:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44960 Competent authorities must exchange foreseeably relevant tax information (including documents) for treaty application and tax administration; received information is secret and usable only by assessment, collection, enforcement, prosecution, appeals or oversight authorities unless both States' laws and the supplying authority permit other uses; States need not take measures contrary to their laws, need not supply unobtainable information, and may withhold trade secrets or information contrary to public policy, but may not refuse solely because the requested State lacks a domestic interest or because information is held by financial institutions or fiduciaries. Act-Rules DTAA Wed, 16 Oct 2024 17:23:12 +0530 https://www.taxtmi.com/acts?id=44960