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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 6: Tax Examinations Abroad Procedures Under Double Tax Avoidance Agreement Require Consent and Notification</h1> Article 6 of the Double Tax Avoidance Agreement outlines procedures for tax examinations abroad. It allows representatives from the requesting Party to enter the requested Party's territory to interview individuals and examine records, contingent on domestic laws and prior written consent. The requesting Party must notify the requested Party's competent authority about the meeting details. Additionally, representatives from the requesting Party may attend tax examinations in the requested Party, with prior notification of the examination's specifics. The requested Party retains control over the examination's conduct and decision-making.
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