AGREEMENT BETWEENAgreement for the Exchange of Information Relating to Tax Matters • June 22nd, 2010
Contract Type FiledJune 22nd, 2010The Government of Australia and the Government of Grenada ("the Contracting Parties") desiring to facilitate the exchange of information relating to tax matters have agreed as follows:
AGREEMENT BETWEENAgreement for the Exchange of Information Relating to Tax Matters • June 22nd, 2010
Contract Type FiledJune 22nd, 2010The competent authorities of the Contracting Parties shall provide assistance through exchange of information that is foreseeably relevant to the administration and enforcement of the domestic laws of the Contracting Parties concerning taxes covered by this Agreement. Such information shall include information that is foreseeably relevant to the determination, assessment and collection of such taxes, the recovery and enforcement of tax claims, or the investigation or prosecution of tax matters. Information shall be exchanged in accordance with the provisions of this Agreement and shall be treated as confidential in the manner provided in Article 8. The rights and safeguards secured to persons by the laws or administrative practice of the Requested Party remain applicable to the extent that they do not unduly prevent or delays effective exchange of information.