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 31 contracts
Sources: Exchange of Information Agreement, Exchange of Information Agreement, Agreement on the Exchange of Information With Respect to Taxes
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 1 contract
Sources: Exchange of Information Agreement