Tax examinations abroad permit visiting authorities to interview individuals and observe examinations subject to consent and host conditions. Article 6 permits representatives of a requesting Party to enter the requested Party to interview individuals and examine records with prior written consent and subject to the requested Party's domestic law; it also permits representatives to be present during appropriate parts of a tax examination, provided the requested Party notifies the requesting Party of time, place, designated official and procedural conditions, with all decisions on conduct remaining with the Party conducting the examination.
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 permit visiting authorities to interview individuals and observe examinations subject to consent and host conditions.
Article 6 permits representatives of a requesting Party to enter the requested Party to interview individuals and examine records with prior written consent and subject to the requested Party's domestic law; it also permits representatives to be present during appropriate parts of a tax examination, provided the requested Party notifies the requesting Party of time, place, designated official and procedural conditions, with all decisions on conduct remaining with the Party conducting the examination.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
