Interface language: English. Document language: English (EN).
de-south-africa-2008-not-in-force · EN
EN · Physical source page 31
Complete native lines of physical PDF page 31. Page-number furniture is retained. Source coordinate order, not a facsimile or human-verified typography.
PDF 31 · en-pdf-031-line-002(5) The competent authorities of the Contracting States may communicate with each other
PDF 31 · en-pdf-031-line-003directly for the purpose of reaching an agreement in the sense of the preceding
PDF 31 · en-pdf-031-line-004paragraphs.
PDF 31 · en-pdf-031-line-005Article 25
PDF 31 · en-pdf-031-line-006Exchange of Information
PDF 31 · en-pdf-031-line-007(1) The competent authorities of the Contracting States shall exchange such information
PDF 31 · en-pdf-031-line-008as is necessary for carrying out the provisions of this Agreement or of the domestic laws
PDF 31 · en-pdf-031-line-009concerning taxes of every kind and description imposed on behalf of the Contracting
PDF 31 · en-pdf-031-line-010States or of a Land or a political subdivision or a local authority insofar as the taxation
PDF 31 · en-pdf-031-line-011thereunder is not contrary to this Agreement. The exchange of information is not
PDF 31 · en-pdf-031-line-012restricted by Articles 1 and 2. Any information received by a Contracting State shall be
PDF 31 · en-pdf-031-line-013treated as secret in the same manner as information obtained under the domestic laws of
PDF 31 · en-pdf-031-line-014that State and shall be disclosed only to persons or authorities (including courts and
PDF 31 · en-pdf-031-line-015administrative bodies) involved in the assessment or collection of‚ the enforcement or
PDF 31 · en-pdf-031-line-016prosecution in respect of‚ or the determination of appeals in relation to the taxes referred
PDF 31 · en-pdf-031-line-017to in the first sentence. Such persons or authorities shall use the information only for such
PDF 31 · en-pdf-031-line-018purposes. They may disclose the information in public court proceedings or in judicial
PDF 31 · en-pdf-031-line-019decisions. Any subsequent supply to other agencies may be effected only with the prior
PDF 31 · en-pdf-031-line-020approval of the data-supplying State.
PDF 31 · en-pdf-031-line-021(2) In no case shall the provisions of paragraph 1 be construed so as to impose on a
PDF 31 · en-pdf-031-line-022Contracting State the obligation:
PDF 31 · en-pdf-031-line-023a) to carry out administrative measures for the supply of information at variance
PDF 31 · en-pdf-031-line-024with the laws or administrative practice of that or of the other Contracting State;