Exchange of information

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..... ehalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation there under is not contrary to the Convention. The exchange of information is not restricted by Articles 1 and 2, but applies only to federal taxes in the case of Brazil. 2. Any information received under paragraph 1 by a Contracting State shall be treated as secret in the same manner .....

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..... se in writing. 3. In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting State the obligation: A. to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; B. to supply information which is not obtainable under the laws or in the normal course of the administration of that or of .....

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..... ation. 5. In no case shall the provisions of paragraph 3 be construed to permit a Contracting State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person. ] *************** NOTES:- 1 . Substituted vide F. No. 500/101/2016 - .....

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..... ersons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals relation to, the taxes which are the subject, of the Convention. Such persons or authorities shall use the information only for such purposes but may disclose the information in public court proceedings or in j .....

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..... ndustrial, commercial or professional secret or trade process or information the disclosure of which would be contrary to public policy. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax - Double Tax Avoidance Agreements, Tax Treaty, internat .....

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