Exchange of Information

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..... sofar as the taxation thereunder is not contrary to the Convention in particular for the prevention of fraud or evasion of such taxes. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authori .....

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..... racting State; (c) to supply information or documents which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, or documents the disclosure of which would be contrary to public policy. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmana .....

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