Tax examinations abroad: entry and interviews allowed with prior consent and host notification, attendance subject to host procedures. Representatives of a requesting Party may enter the requested Party to interview individuals and examine records only as permitted by the requested Party's domestic laws and with the prior written consent of the individuals concerned, with prior notification to the requested Party. Representatives may also be present at appropriate parts of tax examinations, but the requested Party must notify the requesting Party of time, place, designated official and required procedures and conditions, and all decisions on the conduct of the examination are made by the Party conducting it.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax examinations abroad: entry and interviews allowed with prior consent and host notification, attendance subject to host procedures.
Representatives of a requesting Party may enter the requested Party to interview individuals and examine records only as permitted by the requested Party's domestic laws and with the prior written consent of the individuals concerned, with prior notification to the requested Party. Representatives may also be present at appropriate parts of tax examinations, but the requested Party must notify the requesting Party of time, place, designated official and required procedures and conditions, and all decisions on the conduct of the examination are made by the Party conducting it.
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