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of <h1>Simultaneous Tax Examinations Under DTAA's Article 8: Collaborative Process for OECD Member Countries to Exchange Tax Information.</h1> Article 8 of the Double Tax Avoidance Agreement (DTAA) outlines the process for simultaneous tax examinations among OECD member countries. It allows two or more parties to consult and determine the procedures for conducting simultaneous tax examinations. Each party can decide whether to participate in a specific examination. This arrangement involves examining the tax affairs of individuals or entities with a common interest in different territories, aiming to exchange relevant information obtained during these examinations.
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