Simultaneous tax examinations enable coordinated territorial reviews and exchange of relevant taxpayer information between treaty parties. Simultaneous tax examinations allow treaty partners, at the request of one Party, to consult and determine cases and procedures for concurrent reviews of ... Summary
Simultaneous tax examinations enable coordinated territorial reviews and exchange of relevant taxpayer information between treaty parties.
Simultaneous tax examinations allow treaty partners, at the request of one Party, to consult and determine cases and procedures for concurrent reviews of the tax affairs of persons with a common or related interest. Each Party decides whether to participate in a particular examination. Such an examination is an arrangement to examine, in each Party's own territory, those tax affairs and to exchange any relevant information obtained.
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