Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out of this Agreement or for the prevention or detection of evasion or avoidance of taxes covered by this Agreement. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those (including a Court or reviewing authority) concerned with the assessment, collection or enforcement of the taxes which are the subject of the Agreement or the determination of appeals in relation thereto.
Appears in 9 contracts
Samples: Taxation Avoidance Agreement, Taxation Avoidance Agreement, Double Taxation Avoidance Agreement
Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out the provisions of this Agreement or for and of the prevention or detection domestic laws of evasion or avoidance of the Contracting States concerning taxes covered by this Agreement insofar as the taxation thereunder is in accordance with this Agreement. The exchange of information is not restricted by Article 1. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those (including a Court or reviewing authority) concerned with the assessment, including judicial determination, or collection or enforcement of the taxes which are the subject of the Agreement or the determination of appeals in relation theretothis Agreement.
Appears in 5 contracts
Samples: Agreement, Taxation Avoidance Agreement, Taxation Avoidance Agreement
Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out of the provisions of this Agreement or for the prevention or detection of evasion or avoidance of taxes covered by this Agreement. Any information so exchanged shall be treated as secret and shall not be disclosed only to any persons or authorities other than those (including a Court court or reviewing authority) concerned with the assessment, collection collection, enforcement or enforcement prosecution in respect of, or the determination of appeals in relation to, the taxes which are the subject of the Agreement or the determination of appeals in relation theretoAgreement.
Appears in 5 contracts
Samples: Mauritius Double Taxation Agreement, Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement
Exchange of Information. 1. The competent authorities of or the Contracting States shall exchange such information as is necessary for the carrying out the provisions of this Agreement or for the avoidance of double taxation and prevention or detection of evasion or avoidance of taxes covered by this Agreement. Any information so exchanged shall be treated as secret and shall not be disclosed only to any persons or authorities other than those (including a Court or reviewing authority) concerned with the assessment, collection collection, enforcement or enforcement prosecution in respect of, or the determination of appeals in relation to, the taxes which are the subject of the Agreement or the determination of appeals in relation theretoAgreement.
Appears in 5 contracts
Exchange of Information. 1. 1 The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out the provisions of this Agreement or for the prevention or detection of evasion or avoidance of taxes covered by this Agreement. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those (including a Court or reviewing authority) concerned with the assessment, assessment or collection or enforcement of the taxes which are the subject of the this Agreement or the determination of appeals or the prosecution of offences in relation thereto.
Appears in 4 contracts
Samples: Agreement, Agreement, Taxation Avoidance Agreement
Exchange of Information. 1. The competent authorities of the Contracting States State shall exchange such information as is necessary for the carrying out the provisions of this Agreement or for the prevention or detection of evasion or avoidance of taxes covered by this Agreement. Any information so exchanged shall be treated as secret and shall not be disclosed only to any persons or authorities other than those (including a Court court or reviewing authority) concerned with the assessment, collection collection, enforcement or enforcement prosecution in respect of, or the determination of appeals in relation to, the taxes which are the subject of the Agreement or the determination of appeals in relation theretoAgreement.
Appears in 4 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, phl.hasil.gov.my
Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out of this Agreement or for the prevention or detection of evasion or avoidance of taxes covered by this Agreement. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons persons, authorities or authorities courts other than those (including a Court or reviewing authority) concerned with the assessment, collection or enforcement prosecution in respect of the taxes which are the subject of the Agreement or the determination of appeals in relation theretothis Agreement.
Appears in 4 contracts
Samples: Agreement, Agreement, Taxation Avoidance Agreement
Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out the provisions of this Agreement or for the prevention or detection of evasion or avoidance of taxes covered by this Agreement. Any information so exchanged shall be treated as secret and shall not be disclosed only to any persons or authorities other than those (including a Court court or reviewing authority) concerned with the assessment, collection collection, enforcement or enforcement prosecution in respect of, or the determination of appeals in relation to, the taxes which are the subject of the Agreement or the determination of appeals in relation theretoAgreement.
Appears in 4 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement
Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information or documents as is necessary for the carrying out of the provisions this Agreement or for the prevention or detection of evasion or avoidance of the taxes covered by which are the subject of this Agreement. Any information or document so exchanged shall be treated as secret and shall not be disclosed only to any persons or authorities other than those (those, including a Court courts or reviewing authority) administrative body, concerned with the assessment, collection collection, enforcement, appeals or enforcement prosecution in respect of the taxes which are the subject matter of the Agreement or the determination of appeals in relation theretothis Agreement.
Appears in 4 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement
Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out the provisions of this Agreement or for the prevention or detection of evasion or avoidance of taxes covered by this Agreement. Any information so exchanged shall be treated as secret and shall not be disclosed only to any persons or authorities other than those (including a Court court or reviewing authority) concerned with the assessment, collection collection, enforcement or enforcement of the taxes which are the subject of the Agreement prosecution in respect of, or the determination of appeals in relation theretoto, the taxes which are subject of this Agreement.
Appears in 4 contracts
Samples: Double Taxation Avoidance Agreement, Agreement, Double Taxation Avoidance Agreement
Exchange of Information. 1. The competent authorities of the Contracting States State shall exchange such information as is necessary for the carrying out the provisions of this Agreement or for the prevention or detection of evasion or avoidance of taxes covered by this Agreement. Any information so exchanged shall be treated as secret and shall not be disclosed only to any persons or authorities other than those (including a Court court or reviewing authority) concerned with the assessment, collection or collection, enforcement of prosecution in respect of, or the determination of appeals in relation to, the taxes which are the subject of the Agreement or the determination of appeals in relation theretoAgreement.
Appears in 3 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, internationaltaxtreaty.com
Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out the provisions of this the Agreement or for the prevention or detection of evasion or avoidance of taxes covered by which are the subject of this Agreement. Any information so exchanged shall be treated as secret and shall not but may be disclosed only to any persons or authorities other than those (including a Court court or reviewing authorityadministrative body) concerned with the assessment, collection collection, enforcement, investigation or enforcement prosecution in respect of the taxes which are the subject of this Agreement, or to persons with respect to whom the Agreement or the determination of appeals in relation theretoinformation relates.
Appears in 3 contracts
Samples: An Agreement, Double Taxation Agreement, www.incometaxindia.gov.in
Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out of this Agreement or for the prevention of fraud or detection for the administration of evasion or statutory provisions against legal avoidance of in relation to the taxes covered by to which this AgreementAgreement applies. Any information so exchanged shall be treated as secret and shall not be disclosed only to any persons or of authorities other than those (including a Court or reviewing authoritycourts and administrative bodies) concerned with the assessment, collection collection, enforcement or enforcement of the taxes which are the subject of the Agreement prosecution in respect of, or the determination of appeals in relation theretoto, those taxes to which this Agreement applies.
Appears in 3 contracts
Samples: Double Taxation Avoidance Agreement Between Malaysia and Australia, Double Taxation Avoidance Agreement, phl.hasil.gov.my
Exchange of Information. 1. The competent authorities of the Contracting States shall shall, upon request, exchange such information as is necessary for the carrying out the provisions of this Agreement or for the prevention of fraud or detection fiscal evasion in relation to the taxes which are the subject of evasion or avoidance of taxes covered by this Agreement. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those (those, including a Court court or reviewing authority) administrative body, concerned with the assessment, collection collection, enforcement or enforcement prosecution in respect of the those taxes which are the subject of the Agreement or the determination of appeals in relation relations thereto.
Appears in 3 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, workarea.et-gw.eu
Exchange of Information. 1. The competent authorities of the Contracting States State shall exchange such information as is necessary for the carrying out the provisions of this Agreement or for the prevention or detection of evasion or avoidance of taxes covered by this Agreement. Any information so exchanged shall be treated as secret and shall not be disclosed only to any persons or authorities other than those (including a Court court or reviewing authority) concerned with the assessment, collection collection, enforcement or enforcement prosecution in respect of, or the determination of appeals in relation to, the taxes which are the subject of the Agreement Agreement. Such persons or authorities shall use the determination of appeals in relation theretoinformation only for such purposes.
Appears in 3 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, phl.hasil.gov.my
Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out the provisions of this Agreement or for the prevention or detection of evasion or avoidance of taxes covered by this Agreement. Any information so exchanged shall be treated as secret and shall not be disclosed only to any persons or authorities other than those (including a Court court or reviewing authority) concerned with the assessment, collection collection, enforcement or enforcement prosecution in respect of, or the determination of appeals in relation to, the taxes which are the subject of this Agreement. Such persons or authorities shall use the Agreement or the determination of appeals in relation theretoinformation only for such purposes.
Appears in 3 contracts
Samples: Article 1, Double Taxation Avoidance Agreement, phl.hasil.gov.my
Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out of this Agreement or for the prevention or detection provisions of evasion or avoidance of taxes covered by this Agreement. Any information so exchanged shall be treated as secret confidential and shall not be disclosed only to any persons or authorities other than those (including a Court or reviewing authority) concerned with the assessment, collection or enforcement implementation of the laws relating to taxes which are the subject of the Agreement or the determination of appeals in relation theretocovered by this Agreement.
Appears in 3 contracts
Samples: www.nalog.ru, Double Taxation Avoidance Agreement, phl.hasil.gov.my
Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out of this Agreement or for of the prevention or detection domestic laws of evasion or avoidance of the Contracting States concerning taxes covered by this Agreement insofar as the taxation thereunder is in accordance with this Agreement. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those (including a Court or reviewing authority) concerned with the assessment, collection or enforcement of the taxes which are the subject of the this Agreement or the determination of appeals in relation thereto.
Appears in 3 contracts
Samples: Double Taxation Avoidance Agreement Between Malaysia And, Double Taxation Avoidance Agreement, phl.hasil.gov.my
Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information or document as is necessary for the carrying out the provisions of this Agreement or for the prevention or detection of evasion or avoidance of taxes covered by this Agreement. Any information or documents so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those (including a Court or reviewing authority) concerned with the assessment, assessment or collection or enforcement of the taxes which are the subject of the this Agreement or the determination of appeals or the prosecution of offences in relation thereto.
Appears in 3 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, phl.hasil.gov.my
Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out the provisions of this Agreement or for the prevention or detection of evasion or avoidance of taxes covered by this Agreement. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those (including a Court or reviewing authority) concerned with the assessment, assessment or collection or enforcement of the taxes which are the subject of the t his Agreement or the determination of appeals or the prosecution of offences in relation thereto.
Appears in 3 contracts
Samples: Taxation Avoidance Agreement, Agreement, Agreement
Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out the provisions of this Agreement or for the prevention or detection of evasion or avoidance of taxes covered by this Agreement. Any information so exchanged exchange[d] shall be treated as secret and shall not be disclosed only to any persons or authorities other than those (including a Court court or reviewing authority) concerned with the assessment, collection collection, enforcement or enforcement prosecution in respect of, or the determination of appeals in relation to, the taxes which are the subject of the Agreement or the determination of appeals in relation theretothis Agreement.
Appears in 3 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, lampiran1.hasil.gov.my
Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out the provisions of this Agreement or for the prevention or detection of evasion or avoidance of the taxes covered by which are the subject of this Agreement. Any information so exchanged shall be treated as secret and shall not but may be disclosed only to any persons or authorities other than those (including a Court court or reviewing authorityadministrative body) concerned with the assessment, collection collection, enforcement, investigation or enforcement prosecution in respect of the taxes which are the subject of this Agreement, or to persons with respect to whom the Agreement or the determination of appeals in relation theretoinformation relates.
Appears in 3 contracts
Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out the provisions of this Agreement or and for the prevention or detection of evasion or avoidance of the taxes covered by which are the subject of this Agreement. Any information so exchanged shall be treated as secret and shall not be disclosed only to any persons or authorities other than those (authorities, including a Court court or reviewing authority) administrative body, concerned with the assessment, collection collection, enforcement or enforcement prosecution in respect of the those taxes which are the subject of the Agreement or the determination of appeals in relation thereto.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, lampiran1.hasil.gov.my
Exchange of Information. 1. 1 The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out the provisions of this Agreement or for and of the prevention or detection domestic laws of evasion or avoidance of the Contracting States concerning taxes covered by this Agreement insofar as the taxation thereunder is in accordance with this Agreement. The exchange of information is not restricted by Article 1. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those (including a Court or reviewing authority) concerned with the assessment, including judicial determination, or collection or enforcement of the taxes which are the subject of the Agreement or the determination of appeals in relation theretothis Agreement.
Appears in 2 contracts
Samples: Agreement, Taxation Avoidance Agreement
Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out of the provisions of this Agreement or for the prevention or detection of evasion or avoidance of taxes covered by this Agreement. Any information so exchanged shall be treated as secret and shall not be disclosed only to any persons or authorities other than those (including a Court courts or reviewing authority) concerned with the assessment, collection collection, enforcement or enforcement prosecution in respect of, or the determination of appeals in relation to, the taxes which are the subject of the Agreement or the determination of appeals in relation theretothis Agreement.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement
Exchange of Information. 1. The competent authorities of the Contracting States State shall exchange such information as is necessary for the carrying out the provisions of this Agreement or for the prevention or detection of evasion or avoidance of taxes covered by this Agreement. Any information so exchanged shall be treated as secret and shall not be disclosed only to any persons or authorities other than those (including a Court court or reviewing authority) concerned with the assessment, collection collection, enforcement or enforcement of the taxes which are the subject of the Agreement prosecution in respect of, or the determination of appeals in relation theretoto, the taxes which, are the subject of the Agreement.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, phl.hasil.gov.my
Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information or document as is necessary for the carrying out the provisions of this Agreement or for the prevention or detection of evasion or avoidance of taxes covered by which are the subject of this Agreement. Any information or document so exchanged shall be treated as secret and shall not but may be disclosed to any persons or authorities other than those (including a Court court or reviewing authorityother authorities) concerned with the assessment, collection collection, enforcement, investigation or enforcement prosecution in respect of the taxes which are the subject of the Agreement this Agreement, or the determination of appeals in relation theretopersons with respect to whom the information or document relates.
Appears in 2 contracts
Samples: Double Taxation Agreement, www.incometaxindia.gov.in
Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out the provisions of this Agreement or for the prevention or detection of evasion or avoidance of taxes covered by this Agreement. Any information so exchanged shall be treated as secret and shall not be disclosed only to any persons or authorities other than those (including a Court court or reviewing authority) concerned with the assessment, collection collection, the enforcement or enforcement of the taxes which are the subject of the Agreement prosecution in respect of, or the determination of appeals in relation theretoto, the taxes which are subject to the Agreement.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, phl.hasil.gov.my
Exchange of Information. 1. The competent authorities of the Contracting States State shall exchange such information as is necessary for the carrying out of the provisions of this Agreement or for the prevention or detection of evasion or avoidance of taxes covered by this Agreement. Any information so exchanged shall be treated as secret and shall not be disclosed only to any persons or authorities other than those (including a Court court or reviewing authority) concerned with the assessment, collection collection, enforcement or enforcement prosecution in respect of, or the determination of appeals in relation to, the taxes which are the subject of the Agreement or the determination of appeals in relation theretothis Agreement.
Appears in 2 contracts
Samples: Taxation Avoidance Agreement, phl.hasil.gov.my
Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out the provisions of this Agreement or of the domestic laws of the Contracting States concerning taxes covered by this Agreement in particular for the prevention or detection of evasion or avoidance of taxes covered by this Agreement. Any information so exchanged shall be treated as secret and shall not be disclosed only to any persons or authorities other than those (including a Court or reviewing authoritycourts and administrative bodies) concerned with involved in the assessment, collection collection, enforcement or enforcement prosecution in respect of, or the determination of appeals in relation to, the taxes which are the subject of the Agreement or the determination of appeals in relation theretoAgreement.
Appears in 2 contracts
Samples: Taxation Avoidance Agreement, phl.hasil.gov.my
Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out the provisions of this Agreement or for the prevention or detection of evasion or avoidance of taxes covered by this Agreement. Any information so exchanged shall be treated as secret and shall not be disclosed only to any persons or authorities other than those (including a Court or reviewing authority) concerned with the assessment, collection collection, enforcement or enforcement prosecution in respect of, or the determination of appeals in relation to, the taxes which are the subject of the Agreement or the determination of appeals in relation theretoAgreement.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, lampiran1.hasil.gov.my
Exchange of Information. 1. The competent authorities of the Contracting States State shall exchange such information as is necessary for the carrying out the provisions of this Agreement or for the prevention or detection of evasion or avoidance of taxes covered by this Agreement. Any information so exchanged shall be treated as secret and shall not be disclosed only to any persons or authorities other than those (including a Court court or reviewing authority) concerned with the assessment, collection collection, enforcement or enforcement prosecution in respect of, or the determination of appeals in relation to, the taxes which are the subject of the Agreement or the determination of appeals in relation theretothis Agreement.
Appears in 2 contracts
Samples: Double Taxation Avoidance Agreement, phl.hasil.gov.my
Exchange of Information. 1. The competent authorities of the Contracting States State shall exchange such information as is necessary for the carrying out the provisions of this Agreement or for the prevention or detection of evasion or avoidance of taxes covered by this Agreement. Any information so exchanged shall be treated as secret and shall not be disclosed only to any persons or authorities other than those (including a Court court or reviewing authority) concerned with the assessmentassessment collection, collection enforcement or enforcement prosecution in respect of or the determination of appeals in relation to, the taxes which are the subject of the Agreement Agreement. Such persons or authorities shall use the determination of appeals in relation theretoinformation only for such purposes.
Appears in 2 contracts
Samples: www.frcs.org.fj, www.frcs.org.fj
Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out the provisions of this Agreement or for the prevention or detection of fiscal evasion or for the administration of statutory provisions against tax avoidance in relation to the taxes which are the subject of taxes covered by this Agreement. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those (those, including a Court court or reviewing authority) administrative body, concerned with the assessment, collection collection, enforcement or enforcement prosecution in respect of the those taxes which are the subject of the Agreement or the determination of appeals in relation thereto.
Appears in 1 contract
Samples: phl.hasil.gov.my
Exchange of Information. 1. The competent authorities of the Contracting States State shall exchange such information as is necessary for the carrying out the provisions of this Agreement or for the tLue prevention or detection of evasion or avoidance of taxes covered by this Agreement. Any information so exchanged shall be treated as secret and shall not be disclosed only to any persons or authorities other than those (including a Court court or reviewing authority) concerned with the assessment, collection collection, enforcement or enforcement prosecution in respect of, or the determination of appeals in relation to, the taxes which are the subject of the Agreement Agreement. Such persons or authorities shall use the determination of appeals in relation theretoinformation only for such purposes.
Appears in 1 contract
Samples: Agreement
Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out of this Agreement or for and of the prevention or detection domestic laws of evasion or avoidance of the Contracting State concerning taxes covered by this Agreement in so far as the taxation thereunder is in accordance with this Agreement. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities authorities, including courts, other than those (including a Court or reviewing authority) concerned with the assessment, collection collection, enforcement or enforcement prosecution in respect of the taxes which are the subject of the Agreement or the determination of appeals in relation theretoAgreement.
Appears in 1 contract
Samples: Taxation Avoidance Agreement
Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out of this Agreement or for and the prevention of fraud or detection fiscal evasion, with respect to the provisions of evasion or avoidance of taxes covered by this Agreement. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons persons, authorities or authorities courts other than those (including a Court or reviewing authority) concerned with the assessment, assessment or collection or enforcement of the taxes which are the subject of the this Agreement or the determination of appeals or the prosecution of offenses in relation thereto.
Appears in 1 contract
Samples: bir-cdn.bir.gov.ph
Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information (being information which such authorities have in proper order at their disposal) as is necessary for the carrying out of this Agreement or Agreement, in particular for the prevention or detection of evasion or fraud, and for the administration of statutory provisions against legal avoidance of concerning taxes covered by this Agreement. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those (including a Court or reviewing authority) concerned with the assessment, assessment or collection or enforcement of the taxes which are the subject of the Agreement or the determination of appeals in relation theretothis Agreement.
Appears in 1 contract
Samples: Agreement
Exchange of Information. 1. The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out of this Agreement or for and of the prevention or detection domestic laws of evasion or avoidance of the Contracting States concerning taxes covered by this Agreement in so far as the taxation thereunder is in accordance with this Agreement. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities authorities, including courts, other than those (including a Court or reviewing authority) concerned with the assessment, collection collection, enforcement or enforcement prosecution in respect of the taxes which are the subject of the Agreement or the determination of appeals in relation theretoAgreement.
Appears in 1 contract
Samples: www.bphn.go.id