https://www.taxtmi.com/acts?id=51378 The Agreement sets a standard for the exchange of information on tax matters via two models: a multilateral instrument that operates as an integrated bundle of bilateral treaties (binding only between mutually identified parties), and a bilateral model agreement. It is intended to promote international co operation, address harmful tax practices caused by lack of information exchange, permit implementation through other instruments by mutual agreement, and be interpreted with reference to its detailed Commentary where parties so provide. en-us Wed, 21 May 2025 18:07:59 +0530 Wed, 21 May 2025 18:07:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51378 The Agreement sets a standard for the exchange of information on tax matters via two models: a multilateral instrument that operates as an integrated bundle of bilateral treaties (binding only between mutually identified parties), and a bilateral model agreement. It is intended to promote international co operation, address harmful tax practices caused by lack of information exchange, permit implementation through other instruments by mutual agreement, and be interpreted with reference to its detailed Commentary where parties so provide. Act-Rules DTAA Wed, 21 May 2025 18:07:59 +0530 https://www.taxtmi.com/acts?id=51378