OBJECT AND SCOPE. The competent authorities of the Contracting Parties shall provide assistance through exchange of information that is foreseeably relevant to the administration or enforcement of the 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 obtained, exchanged and treated as confidential pursuant to the provisions of the Agreement, subject to the laws of the respective Contracting Parties.
Appears in 3 contracts
Sources: Agreement for the Exchange of Information Relating to Tax Matters, Agreement for the Exchange of Information Relating to Tax Matters, Agreement for the Exchange of Information Relating to Tax Matters