Allocation of assistance costs: ordinary costs borne by requested party; extraordinary costs borne by requesting party under tax treaty. Article 9 provides that, unless the competent authorities otherwise agree, ordinary costs incurred in providing assistance shall be borne by the requested ... Summary
Allocation of assistance costs: ordinary costs borne by requested party; extraordinary costs borne by requesting party under tax treaty.
Article 9 provides that, unless the competent authorities otherwise agree, ordinary costs incurred in providing assistance shall be borne by the requested Party and extraordinary costs incurred in providing assistance shall be borne by the requesting Party.
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