https://www.taxtmi.com/acts?id=45022 Article 26 requires competent authorities to exchange information necessary for applying the treaty and domestic tax laws, treat received information as secret and limit its use to tax assessment, collection, enforcement, prosecution and appeals unless both States' laws and the supplying State permit other uses; it also bars requiring measures contrary to domestic law, supplying unobtainable information or disclosing trade secrets or information contrary to public policy, and obliges requested States to use information gathering measures even without a domestic interest, including where information is held by financial intermediaries. en-us Wed, 16 Oct 2024 17:57:09 +0530 Tue, 22 Oct 2024 12:17:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45022 Article 26 requires competent authorities to exchange information necessary for applying the treaty and domestic tax laws, treat received information as secret and limit its use to tax assessment, collection, enforcement, prosecution and appeals unless both States' laws and the supplying State permit other uses; it also bars requiring measures contrary to domestic law, supplying unobtainable information or disclosing trade secrets or information contrary to public policy, and obliges requested States to use information gathering measures even without a domestic interest, including where information is held by financial intermediaries. Act-Rules DTAA Wed, 16 Oct 2024 17:57:09 +0530 https://www.taxtmi.com/acts?id=45022