IN an interesting development, the Federal Board of Revenue has urged its revenue officials to make greater use of Article 26 relating to exchange of infomation.

The Circular issued by the Board, media reports state, rues that Pakistan is generally at the giving-end of information but often fails to make use of this facility for seeking information relating to tax evasion cases. Reminding the officers about such a facility available under various treaties, the Circular notes that the Board has received only four requests over the years, which is very poor record.

Pakistan has 62 DTAAs in place and is working on 12 more.