Brussels, 28/07/2004 (Agence Europe) - OECD releases new tax convention model that revises information exchange rules between tax administrations. The new Article 26 in the model Convention obliges the administrations of contracting states to provide information, even if they do not need it for their own needs. A new paragraph also limits the use of secret banking or refusing to provide information and expands the possibility of intelligence exchange involving ownership and information held...