- If request is foreseeably relevant to administration/enforcement of domestic tax laws, obliged to comply

 

"[58[...(c) If a request is foreseeably relevant to the administration or enforcement of domestic laws concerning taxes of every kind and description, the competent authority of one contracting state is obliged to comply with that request. That conclusion is consistent with the OECD commentary on Art. 26 of the Model Convention and especially para. 5. On that point, the OECD commentary anticipated a case in which questions might arise about whether information sought in a request is foreseeably relevant. In that position, the commentary observed that a requested state should ask for an explanation but once a (presumably adequate) response is provided by the requesting state, "the requested state may not decline a request or withhold requested information because it believes the information lacks relevance to the underlying investigation or examination."" (R (Kadas) v HMRC [2025] EWHC 3322 (Admin), Andrew Kinnier KC)

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