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of <h1>Article 28A of DTAA Allows Cross-Border Tax Examinations with Consent, Giving Control to Requested State Over Process.</h1> Article 28A of the Double Taxation Avoidance Agreement (DTAA) between the UK and another contracting state outlines procedures for tax examinations abroad. It allows representatives from one state (requesting state) to enter the territory of the other state (requested state) to interview individuals and examine records with prior consent. The requested state may also permit representatives from the requesting state to be present during tax examinations. The requested state retains control over the examination process, including notifying the requesting state of examination details and making all decisions regarding its conduct.
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