TaxTMI 
TaxTMI 
Seek information under DTAAs/TIEAs/Multilatcral Convention, as per guidelines provided in the Manual on Exchange of Information
X X X X Extracts X X X X
X X X X Extracts X X X X
....ortunities for tax planning and avoidance by taxpayers having global operations. Since taxation is a sovereign function of the State and the tax administrators' information gathering powers are generally restricted to within its territorial jurisdiction of the State, the global tax evasion and avoidance can be combated effectively through cooperation by the tax administrators of different jurisdic....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ntion, making necessary changes in the domestic law and establishing a dedicated Exchange of Information cell in the Foreign Tax and Tax Research Division. 2. These efforts can only bear fruit if the officers in the field formation utilize these opportunities by making requests for information from our treaty partners. Accordingly, the CBDT has issued a Manual on Exchange of Information in Januar....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e not being attended properly and necessary clarifications are not being provided in a timely manner. Further, in many cases, in making the references, the requests are not being properly framed and only some generalized statements are being made. This results in a situation where even if the foreign tax authorities intent to provide assistance to us, they are not able to do so. It is requested th....