https://www.taxtmi.com/acts?id=45530 requires competent authorities to exchange foreseeably relevant information, including documents, for implementing the Agreement and administering or enforcing domestic tax laws; requested States must use their information gathering measures even if they have no domestic interest. Limitations permit refusal where compliance would conflict with domestic law or administrative practice, where information is unobtainable in the normal course, or where disclosure would reveal trade or professional secrets or offend public policy. Information must be treated as secret and used only by authorized persons for tax assessment, collection, enforcement, appeals or oversight, except where both States' laws and the supplying authority permit other uses. en-us Fri, 18 Oct 2024 15:40:47 +0530 Tue, 22 Oct 2024 18:14:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45530 requires competent authorities to exchange foreseeably relevant information, including documents, for implementing the Agreement and administering or enforcing domestic tax laws; requested States must use their information gathering measures even if they have no domestic interest. Limitations permit refusal where compliance would conflict with domestic law or administrative practice, where information is unobtainable in the normal course, or where disclosure would reveal trade or professional secrets or offend public policy. Information must be treated as secret and used only by authorized persons for tax assessment, collection, enforcement, appeals or oversight, except where both States' laws and the supplying authority permit other uses. Act-Rules DTAA Fri, 18 Oct 2024 15:40:47 +0530 https://www.taxtmi.com/acts?id=45530