Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

PROTECTION OF PERSONS AND LIMITS TO THE OBLIGATION TO PROVIDE ASSISTANCE

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 2. Except in the case of Article 14, the provisions of this Convention shall not be construed so as to impose on the requested State the obligation: a. to carry out measures at variance with its own laws or administrative practice or the laws or administrative practice of the applicant State; b. to carry out measures which would be contrary to public policy (ordre public); c. t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ministering or enforcing a provision of the tax law of the applicant State, or any requirement connected therewith, which discriminates against a national of the requested State as compared with a national of the applicant State in the same circumstances; g. to provide administrative assistance if the applicant State has not pursued all reasonable measures available under its laws or administ .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... requested State to decline to supply information solely because it has no domestic interest in such information. 4. In no case shall the provisions of this Convention, including in particular those of paragraphs 1 and 2, be construed to permit a requested State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person act .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates