https://www.taxtmi.com/acts?id=51372 Article 26 creates a reciprocal framework obliging competent authorities to exchange foreseeably relevant information for administering, assessing, enforcing, prosecuting, and adjudicating taxes, subject to confidentiality and use limits. Requested States must deploy information gathering measures even absent a domestic interest, cannot refuse solely because information is held by financial intermediaries, and may provide depositions and authenticated originals. Information received must be treated as secret and used only by tax officials and oversight persons, disclosure being limited to permitted judicial proceedings or with consent for mutual legal assistance; permissible limitations include adherence to domestic law, inability to obtain information, and protection of trade secrets or public policy. en-us Wed, 21 May 2025 16:22:32 +0530 Wed, 21 May 2025 16:22:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51372 Article 26 creates a reciprocal framework obliging competent authorities to exchange foreseeably relevant information for administering, assessing, enforcing, prosecuting, and adjudicating taxes, subject to confidentiality and use limits. Requested States must deploy information gathering measures even absent a domestic interest, cannot refuse solely because information is held by financial intermediaries, and may provide depositions and authenticated originals. Information received must be treated as secret and used only by tax officials and oversight persons, disclosure being limited to permitted judicial proceedings or with consent for mutual legal assistance; permissible limitations include adherence to domestic law, inability to obtain information, and protection of trade secrets or public policy. Act-Rules DTAA Wed, 21 May 2025 16:22:32 +0530 https://www.taxtmi.com/acts?id=51372