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Exchange of information Upon Request

Article 5 - Agreement - DTAA - Article 5 - Article 5 1. The competent authority of the requested Party shall provide upon request information for the purposes referred to in Article 1. Such information shall be exchanged without regard to whether the requested Party needs such information for its own tax purposes or whether the conduct being investigated would constitute a crime under the laws of the requested Party if such conduct occurred in the requested Party. 2. If the information in the po .....

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e information under this Article, to the extent allowable under its domestic laws, in the form of depositions of witnesses and authenticated copies of original records. 4. Each Contracting Party shall ensure that its competent authority, for the purposes specified in Article 1 of this Agreement, has the authority to obtain and provide upon request: (a) information held by banks, other financial institutions, and any persons acting in an agency or fiduciary capacity including nominees and trustee .....

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ns, information on founders, members of the foundation council and beneficiaries; and equivalent information in case of entities that are neither trusts nor foundations. This Agreement does not create an obligation on the Contracting Parties to obtain or provide ownership information with respect to publicly traded companies or public collective investment funds or schemes unless such information can be obtained without giving rise to disproportionate difficulties. 5. The competent authority of .....

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on from the requested Party; (d) the tax purpose for which the information is sought; (e) grounds for believing that the information requested is held in the requested Party or is in the possession or control of a person within the jurisdiction of the requested Party; (f) to the extent known, the name and address of any person believed to be in possession or control of the requested information; (g) a statement that the request is in conformity with the laws and administrative practices of the r .....

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