https://www.taxtmi.com/acts?id=45185 The Article requires Contracting States to exchange foreseeably relevant tax information, including documents or certified copies, for tax administration and enforcement; such information must be treated as secret and used only by authorized persons for assessment, collection, enforcement, prosecution, appeals or oversight, except where both States' laws allow other uses and the supplying State authorizes them. States need not act contrary to domestic law, produce unobtainable information, or disclose trade or professional secrets or information contrary to public policy, but must use information gathering measures even if they lack domestic interest, and cannot refuse solely because records are held by banks, nominees, agents or fiduciaries. en-us Thu, 17 Oct 2024 16:21:00 +0530 Tue, 22 Oct 2024 12:30:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45185 The Article requires Contracting States to exchange foreseeably relevant tax information, including documents or certified copies, for tax administration and enforcement; such information must be treated as secret and used only by authorized persons for assessment, collection, enforcement, prosecution, appeals or oversight, except where both States' laws allow other uses and the supplying State authorizes them. States need not act contrary to domestic law, produce unobtainable information, or disclose trade or professional secrets or information contrary to public policy, but must use information gathering measures even if they lack domestic interest, and cannot refuse solely because records are held by banks, nominees, agents or fiduciaries. Act-Rules DTAA Thu, 17 Oct 2024 16:21:00 +0530 https://www.taxtmi.com/acts?id=45185