OBJECT AND SCOPE. The competent authorities of the Parties shall provide assistance through exchange of information that is foreseeably relevant to the administration and enforcement of the domestic laws of the Parties concerning the taxes covered by this Agreement, including information that is foreseeably relevant to the determination, assessment, enforcement or collection of tax with respect to persons subject to such taxes, or to the investigation or prosecution of criminal tax matters in relation to such persons. 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 delay effective exchange of information. The scope of this agreement includes a provision relating to pensions.
Appears in 3 contracts
Sources: Tax Information Exchange Agreement, Tax Information Exchange Agreement, Tax Information Exchange Agreement