Cost allocation in tax information exchange: ordinary administrative costs borne by requested Party, extraordinary costs by requesting Party.

Allocation of costs distinguishes ordinary administrative costs, borne by the requested Party for routine internal administration and minor external expenses, from extraordinary costs, borne by the requesting Party; extraordinary costs include third party research and copying fees, expert engagement, document transmission, litigation costs related to a specific request, and costs for depositions or testimony. The Contracting Parties must consult before proceeding when anticipated extraordinary costs exceed a specified threshold.

---

---

---