Sayfa 285Agreement between the Republic of Turkey and the Federal Republic of Germany for the Avoidance of Double Taxation and of Tax Evasion with Respect to Taxes on Income…
Article 25 …
EXCHANGE OF INFORMATION …
1. The competent authorities of the Contracting States shall exchange such information…
2. Any information received under paragraph 1 by a Contracting State shall be treated…
3. In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose…
a) to carry out administrative measures for the supply of information at variance…
b) to supply information which is not obtainable under the laws or in the normal…
c) to supply information which would disclose any trade, business, industrial, commercial…
4. If information is requested by a Contracting State in accordance with this Article,…
5. In no case shall the provisions of paragraph 3 be construed to permit a Contracting…
Protocol to the Agreement between the Republic of Turkey and the Federal Republic of Germany for the Avoidance of Double Taxation and of Tax Evasion with respect to Taxes on Income…
8. With reference to Article 25: …
If in accordance with domestic law personal data are exchanged under this Agreement,…
a) The receiving agency may use such data only for the stated purpose and shall be…
b) The receiving agency shall on request inform the supplying agency about the use…
c) Personal data may be supplied only to the responsible agencies. Any subsequent…
d) The supplying agency shall be obliged to ensure that the data to be supplied are…
e) Upon application the person concerned shall be informed of the supplied data relating…
f) The receiving agency shall bear liability in accordance with its domestic laws…
g) Where the domestic law of the supplying agency contains special provisions for…
h) The supplying and the receiving agencies shall be obliged to keep official records…
i) The supplying and the receiving agencies shall be obliged to take effective measures…
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