Object and Scope of The Agreement

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....s signed at Cayman Islands on the 21st day of March, 2011; And whereas the date of entry into force of the said Agreement is the 8th day of November, 2011, being the date of later of the notifications of completion of the procedures as required by the respective laws for entry into force of the said Agreement, in accordance with Article 12 of the said Agreement; Now, therefore, in exercise o....

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.... exchange of information that is foreseeably relevant to the administration and enforcement of the domestic laws of the Contracting Parties concerning taxes covered by this Agreement. Such information shall include information that is foreseeably relevant to the determination, assessment and collection of such taxes, the recovery and enforcement of tax claims, or the investigation or prosecution o....