https://www.taxtmi.com/acts?id=45088 Article 27 requires competent authorities to exchange necessary tax information, including documents or certified copies, and mandates that received information be kept secret and used only by persons or authorities concerned with assessment, collection, enforcement, prosecution or appeals in relation to the taxes; it permits disclosure in public court proceedings. The Article exempts States from obligations to alter laws or administrative practice, to provide information unobtainable under domestic law, or to disclose trade or professional secrets or information contrary to public policy. Requested States must use information-gathering measures to obtain information even if they lack domestic interest, subject to those limitations. en-us Wed, 16 Oct 2024 18:28:38 +0530 Tue, 22 Oct 2024 14:24:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45088 Article 27 requires competent authorities to exchange necessary tax information, including documents or certified copies, and mandates that received information be kept secret and used only by persons or authorities concerned with assessment, collection, enforcement, prosecution or appeals in relation to the taxes; it permits disclosure in public court proceedings. The Article exempts States from obligations to alter laws or administrative practice, to provide information unobtainable under domestic law, or to disclose trade or professional secrets or information contrary to public policy. Requested States must use information-gathering measures to obtain information even if they lack domestic interest, subject to those limitations. Act-Rules DTAA Wed, 16 Oct 2024 18:28:38 +0530 https://www.taxtmi.com/acts?id=45088