Tax examinations abroad permit visiting authorities to interview individuals and observe examinations subject to consent and host conditions. Article 6 permits representatives of a requesting Party to enter the requested Party to interview individuals and examine records with prior written ... Summary
Tax examinations abroad permit visiting authorities to interview individuals and observe examinations subject to consent and host conditions.
Article 6 permits representatives of a requesting Party to enter the requested Party to interview individuals and examine records with prior written consent and subject to the requested Party's domestic law; it also permits representatives to be present during appropriate parts of a tax examination, provided the requested Party notifies the requesting Party of time, place, designated official and procedural conditions, with all decisions on conduct remaining with the Party conducting the examination.
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