Tax examinations abroad: foreign representatives may interview or observe with consent, subject to host law and control. Representatives of a requesting Party may be permitted to enter the requested Party to interview individuals and examine records with the requested Party's permission and the prior written consent of the individuals concerned, and may be allowed to be present at parts of tax examinations subject to the requested Party's procedures and conditions, with all decisions about the conduct of the examination remaining with the Party conducting it.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax examinations abroad: foreign representatives may interview or observe with consent, subject to host law and control.
Representatives of a requesting Party may be permitted to enter the requested Party to interview individuals and examine records with the requested Party's permission and the prior written consent of the individuals concerned, and may be allowed to be present at parts of tax examinations subject to the requested Party's procedures and conditions, with all decisions about the conduct of the examination remaining with the Party conducting it.
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