পাতা:বাংলাদেশ গেজেট, অতিরিক্ত, জানুয়ারি ৩, ১৯৮৯.pdf/২০

বাংলাদেশ গেজেট, অতিরিক্ত জানুয়ারী ৩, ১৯৮৯ שושל ARTICLE 25 ויהTT". הלקחהחיT הח הזהוי.HEם: 1. The competent authorities of the States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Article 1. Any information received by a State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. 2. In no case shall the provisions of paragraph 1 be construed so as to impose on a State the obligation: (a) to carry out administrative measures at Variance with the laws and administrative practice of that or of the other State; (b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other State; (c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public). ARTICLE 27 1)IPLԱլIATIԱ AԱ:EիՎT: ANI, ԱՈNSԼյLAէ ՈէիIԱԱ: 1. Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions and their personal domestics of members of consular missions, or of members of permanent missions to international organizations under the general rules of international law or under the provisions of special agreeInепtS, 2. Notwithstanding the provisions of Article 4 an individual who is a member of a diplomatic mission, consular post or permanent mission of a State which is situated in the other State or in a third State shall be deemed for the purposes of this Convention to be a resident of the sending State if : (a) in accordance with international law he is not liable to tax in the receiving State in respect of income from sources outside that State; and (b) he is liable in the sending State to the same obligations in relation to tax on his total world-wide income as are residents of that State,