Tax examination access: cross border representatives may interview and observe examinations subject to domestic law and consent. At the request of the requesting Party's competent authority and subject to its domestic law and prior written consent of the individuals concerned, the requested Party may allow representatives to enter to interview individuals and examine records; the requesting Party must notify the requested Party of the time and place. The requested Party may also permit presence during parts of a tax examination, but shall notify the requesting Party of time, place, designated official, and required procedures, and retains all decisions about conduct of the examination.