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of <h1>Article 6 of DTAA: Tax Officials Can Conduct Overseas Interviews and Record Examinations with Consent and Notification</h1> Article 6 of the Double Tax Avoidance Agreement (DTAA) between the Cayman Islands and another jurisdiction addresses tax examinations abroad. It allows representatives from a requesting party to enter the requested party's territory to interview individuals and examine records, provided domestic laws permit and prior written consent is obtained. The requesting party must inform the requested party of the meeting details. Additionally, representatives from the requesting party may attend tax examinations in the requested party's territory, with notification of the examination details provided by the requested party. The conducting party retains decision-making authority over the examination process.
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