Cross-border tax examinations: visiting officials may interview with consent and must follow host-state notification and control. Cross-border tax examinations allow representatives of a requesting authority to enter the requested State to interview individuals and examine records with prior written consent and subject to the requested State's domestic law; the requesting authority must notify the requested authority of intended meetings. The requested State may permit presence of visiting representatives during tax examinations but must notify the requesting authority of time, place, designated official, and required procedures or conditions, with all decisions on conduct made by the Party conducting the examination.
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.
Cross-border tax examinations: visiting officials may interview with consent and must follow host-state notification and control.
Cross-border tax examinations allow representatives of a requesting authority to enter the requested State to interview individuals and examine records with prior written consent and subject to the requested State's domestic law; the requesting authority must notify the requested authority of intended meetings. The requested State may permit presence of visiting representatives during tax examinations but must notify the requesting authority of time, place, designated official, and required procedures or conditions, with all decisions on conduct made by the Party conducting the examination.
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