Tax examinations abroad: cross border interviews and presence permitted subject to domestic law, consent and notification requirements. Tax examinations abroad permit representatives of a requesting State to interview individuals and examine records in the requested State only as allowed by the requested State's domestic law and with the prior written consent of the individuals; the requested State must be notified of meetings. Representatives may also be present during tax examinations conducted by the requested State, provided the conducting authority notifies the requesting authority of time, place, designated official and applicable procedures, and retains sole authority over how the examination is conducted.
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: cross border interviews and presence permitted subject to domestic law, consent and notification requirements.
Tax examinations abroad permit representatives of a requesting State to interview individuals and examine records in the requested State only as allowed by the requested State's domestic law and with the prior written consent of the individuals; the requested State must be notified of meetings. Representatives may also be present during tax examinations conducted by the requested State, provided the conducting authority notifies the requesting authority of time, place, designated official and applicable procedures, and retains sole authority over how the examination is conducted.
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