Possibility of Declining a Request. 1 The Requested Party shall not be required to obtain or provide information that the Applicant Party would not be able to obtain under its own laws for purposes of the administration or enforcement of its own tax laws. The competent authority of the Requested Party may decline to assist where the request is not made in conformity with this Agreement.
Appears in 45 contracts
Samples: Tax Information Exchange Agreement, Agreement for the Exchange of Information Relating to Taxes, Agreement for the Exchange of Information Relating to Taxes
Possibility of Declining a Request. 1 The Requested Party shall not be required to obtain or provide information that the Applicant Requesting Party would not be able to obtain under its own laws for purposes of the administration or enforcement of its own tax laws. The competent authority of the Requested Party may decline to assist where the request is not made in conformity with this Agreement.
Appears in 25 contracts
Samples: Tax Information Exchange Agreement, Tax Information Exchange Agreement, Tax Information Exchange Agreement
Possibility of Declining a Request. 1 The Requested Party shall not be required to obtain or provide information that the Applicant Party would not be able to obtain under its own laws for purposes of the administration or enforcement of its own tax laws. The competent authority of the Requested Party may decline to assist where the request is not made in conformity with this Agreement.
Appears in 2 contracts
Samples: Exchange of Information Agreement, Exchange of Information Agreement