Tax examinations abroad: foreign representatives may interview and attend examinations with consent, notice, and host-country procedural control. Article 6 permits, subject to domestic law and prior written consent of persons concerned, entry of requesting-Party representatives to interview ... Summary
Tax examinations abroad: foreign representatives may interview and attend examinations with consent, notice, and host-country procedural control.
Article 6 permits, subject to domestic law and prior written consent of persons concerned, entry of requesting-Party representatives to interview individuals and examine records with advance notice to the requested Party; it also allows those representatives to be present during appropriate parts of tax examinations provided the requested Party notifies time, place, designated official and procedural conditions, while all decisions on conduct and scope of the examination rest with the Party conducting it.
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