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of <h1>Article 11 of DTAA: Extraordinary Costs Over 500 Pounds Borne by Requesting Party Unless Agreed Otherwise</h1> Article 11 of the Double Tax Avoidance Agreement (DTAA) between the Cayman Islands outlines the allocation of costs incurred in providing assistance between the Contracting Parties. Ordinary costs, such as internal administration and minor external expenses, are borne by the Requested Party. Extraordinary costs exceeding 500 British Pounds are generally borne by the Requesting Party, unless otherwise agreed. These extraordinary costs include fees for document copying, interpreters, translators, document conveyance, litigation, and obtaining depositions or testimony. The competent authorities of the Contracting Parties are required to consult in advance when extraordinary costs are anticipated to exceed the specified amount.
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