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Presence of foreign tax examiners permitted on request; requested State controls conduct and notifies time, place and procedures. On request, the competent authority of a requested State may allow representatives of the applicant State to be present at an appropriate part of a tax examination; if allowed, the requested State must promptly notify the applicant State of the examination's time, place, designated official, and required procedures and conditions, while retaining sole authority over decisions regarding the conduct of the examination. A Party may declare to a Depositary a general non-acceptance of such requests, and may withdraw that declaration at any time.
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Provisions expressly mentioned in the judgment/order text.
Presence of foreign tax examiners permitted on request; requested State controls conduct and notifies time, place and procedures.
On request, the competent authority of a requested State may allow representatives of the applicant State to be present at an appropriate part of a tax examination; if allowed, the requested State must promptly notify the applicant State of the examination's time, place, designated official, and required procedures and conditions, while retaining sole authority over decisions regarding the conduct of the examination. A Party may declare to a Depositary a general non-acceptance of such requests, and may withdraw that declaration at any time.
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