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of <h1>Article 6: Procedures for Cross-Border Tax Examinations under Jersey's Double Tax Avoidance Agreement</h1> Article 6 of the Double Tax Avoidance Agreement between Jersey and another jurisdiction outlines procedures for tax examinations abroad. It allows representatives from the requesting jurisdiction to enter the territory of the requested jurisdiction to conduct interviews and examine records, subject to domestic laws and prior consent from involved individuals. The requesting party must notify the requested party of meeting details. Additionally, representatives from the requesting jurisdiction may attend tax examinations in the requested jurisdiction, with the requested party providing necessary details and conditions. The requested party retains decision-making authority over the conduct of the examination.
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