INTERNATIONAL COOPERATION (TAX INFORMATION EXCHANGE AGREEMENTS) ACT, 2005 (THE “2005 ACT”) – COSTS
Section 6 of the 2005 Act imposes a statutory duty upon a person served with a production order to provide the information sought, provided that, it is within his possession or control. The 2005 Act is silent as to who should bear the costs of compliance.
In an earlier ruling of the Court, the Defendant, O, was ordered to produce copies of various documents to the Plaintiff. The question of who, as between the Plaintiff and the Defendant, should bear the costs of complying with the order was adjourned to this hearing.