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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Article 6 of DTAA: Procedures for Cross-Border Tax Examinations Explained, Including Interview and Record Review Permissions.</h1> Article 6 of the Double Tax Avoidance Agreement (DTAA) between two countries outlines procedures for tax examinations abroad. Upon request, the requested Party may permit representatives from the requesting Party to enter its territory to interview individuals and examine records, provided there is prior written consent from those involved. Additionally, representatives from the requesting Party may attend tax examinations in the requested Party's territory. The requested Party must inform the requesting Party of the examination's details, including time, place, and procedures. The requested Party retains authority over the conduct of the examination.