https://www.taxtmi.com/acts?id=51340 Article 26 provides a framework obliging competent authorities to exchange information foreseeably relevant to implementing the Convention or enforcing domestic tax laws; such information must be kept secret and used only for tax assessment, enforcement, prosecution, appeals or oversight, with limited permitted disclosures. States need not act contrary to domestic law, supply unobtainable information, or disclose trade secrets or public policy sensitive material, but must use their information gathering measures to obtain requested information even without a domestic interest, and cannot refuse solely because information is held by banks, financial institutions, nominees or fiduciaries. en-us Wed, 21 May 2025 14:40:16 +0530 Thu, 22 May 2025 13:01:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51340 Article 26 provides a framework obliging competent authorities to exchange information foreseeably relevant to implementing the Convention or enforcing domestic tax laws; such information must be kept secret and used only for tax assessment, enforcement, prosecution, appeals or oversight, with limited permitted disclosures. States need not act contrary to domestic law, supply unobtainable information, or disclose trade secrets or public policy sensitive material, but must use their information gathering measures to obtain requested information even without a domestic interest, and cannot refuse solely because information is held by banks, financial institutions, nominees or fiduciaries. Act-Rules DTAA Wed, 21 May 2025 14:40:16 +0530 https://www.taxtmi.com/acts?id=51340