No bar Under OECD to provide document relied to Appellant; Mere showing of document not sufficient

High Court held that to say that the person being prosecuted or proceeded against can only be ‘shown’ such documents, but not provided copies thereof is untenable even on a plain reading of Article 26 (2) of the OECD Model Convention.

1. The short point involved in these petitions is that neither of the Petitioners has been furnished with the copies of the documents relied upon in the Please become a Premium member. If you are already a Premium member, login here to access the full content.