Possibility of Declining a Request. 1. The Requested State shall not be required to obtain or provide information that the Applicant State 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 State may decline to assist where the request is not made in conformity with this Agreement.
Appears in 3 contracts
Samples: Tax Information Exchange Agreement, Agreement, www.mra.mu
Possibility of Declining a Request. 1. The Requested requested State shall not be required to obtain or provide information that the Applicant applicant State 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 requested State may decline to assist where the request is not made in conformity with this AgreementAgreement or any other instrument to which the Contracting States are parties.
Appears in 1 contract
Samples: Tax Information Exchange Agreement
Possibility of Declining a Request. 1. The Requested requested State shall not be required to obtain or provide information that the Applicant applicant State 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 State may decline to assist where the request is not made in conformity with this Agreement.
Appears in 1 contract
Samples: www.hacienda.gob.es
Possibility of Declining a Request. 1. The Requested requested State shall not be required to obtain or provide information that the Applicant applicant State 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 requested State may decline to assist where the request is not made in conformity with this Agreement.
Appears in 1 contract
Samples: Agreement
