Costs allocation in mutual assistance: extraordinary costs typically borne by the requesting party unless agreed otherwise. The DTAA allocates ordinary costs-internal administration, minor external costs and overheads-to the Requested Party, while extraordinary costs that exceed a monetary threshold are generally borne by the Requesting Party. Competent authorities must consult in advance where extraordinary costs are likely to exceed the threshold and may agree otherwise. Examples of extraordinary costs include third party copying fees, interpreter and expert fees, document conveyance, litigation costs related to a specific request, and costs for depositions or testimony.
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.
Costs allocation in mutual assistance: extraordinary costs typically borne by the requesting party unless agreed otherwise.
The DTAA allocates ordinary costs-internal administration, minor external costs and overheads-to the Requested Party, while extraordinary costs that exceed a monetary threshold are generally borne by the Requesting Party. Competent authorities must consult in advance where extraordinary costs are likely to exceed the threshold and may agree otherwise. Examples of extraordinary costs include third party copying fees, interpreter and expert fees, document conveyance, litigation costs related to a specific request, and costs for depositions or testimony.
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