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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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DT: Malawi: double taxation agreement, Article 14: Exchange of information

  • The taxation authorities of the Contracting Governments shall exchange such information (being information available under the respective taxation laws of the Contracting Governments) as is necessary for carrying out the provisions of the present Agreement or for the prevention of fraud or the administration of statutory provisions against legal avoidance in relation to the taxes which are the subject of the present Agreement. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons other than those concerned with the assessment and collection of the taxes which are the subject of the present Agreement. No information shall be exchanged which would disclose any trade secret or trade process.
  • As used in this Article, the term `taxation authorities` means the Commissioner of Taxes or his authorised representative in the case of Malawi and the Commissioners of Inland Revenue or their authorised representative in the case of the United Kingdom.